...The second fundamental change in standards due to ASU 2009-13 is the approach to the allocation of revenue to the various elements of a multiple-element arrangement. These elements to which revenue amounts are assigned by GAAP are referred to as separate units of accounting. To justify the allocation of revenues to a separate unit of accounting, GAAP previously required three criteria to be met. In addition to having demonstrated objective and reliable evidence of the fair value, each separately identifiable deliverable had to have stand-alone value to the customer and, in cases where there was a general right of return, delivery of the undelivered item(s) had to be considered probable and substantially in the control of the vendor [ASC 605-25-25-5]. The first criterion is being eliminated, while the other two remain. It will no longer be necessary for there to be a relative fair value determination for revenue allocation. The estimated fair value approach is being replaced by a sales-based approach called the relative-selling-price method. While this method will replace the fair value method, in situations where vendor-specific objective evidence (VSOE) or third-party objective evidence (TPOE) are available, it will not result in different practice. The question of how to measure the fair value (and soon, estimated selling price as evidenced in the Pending Content in ASC 605-25-30) assigned to each separate accounting unit is presented in ASC 605-25-30, and much of this...
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...Amanda Alt Sarah McCauley Kevin Randles Kexin Kie Ranesha Williams Cellular Manufacturing A manufacturing cell is a grouping of all the resources that are required to manufacture a part of a product. This includes the people, supplies, machines, tools and the equipment. The cell resources are arranged in close proximity to enhance communication and allow everyone to see what is going on in their particular part of the job. There are two types of cells and they are Product Cell and Process Cell. A product cell provides a finished product to one or to a few customers and team members typically assemble, test, package, and even ship the product. A process cell services multiple customers and completes multiple operations on a variety of products. There are several benefits of manufacturing cells. They allow you to product what is needed with minimum materials, equipment, labor, time and space. This all in all typically lowers operating costs. A cell has a simple and direct routing between operations which ultimately reduces leadtimes. Cells can also help eliminate waste by reducing excess inventory. Cells also reduce the waiting time for operators. They do not have to wait for supplies or tools as they are readily available at the cell. Workers will benefit from not needing to move throughout the plant because everything they need to do their job is kept in the cell. In-plant transportation is also reduced, as there is no need to truck parts from department to department...
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...Cellular and Pure Fixed Land Lines are and what the pros and cons for both to come to solution of which out does the other. Purely fixed lines have been on around for years transmuting signals via a network of cables, which are either buried or suspended along poles. Fixed lines are in every home and building today so everyone has the ability to have telephone and data service. Although having fixed land lines are very much reliable it still requires data and modem. To receive or transmit data over the fixed line a modem is needed on each end of the line. The modem takes the digital information and turns it into tones that have been specifically selected for the transmission over the telephone network. The modem on the other end is responsible for turning the tones back into the digital data. Modems transmit data over a telephone network that is designed for voice. DSL utilizes the existing analog phone line so no need for new equipment other than modems that can convert the digital data into high-frequency tones along with a filter at the subscribers end to keep the DSL transmission from being heard on the telephone. The conventional modem operated at the frequency range of 300 to 3,000 Hz but a DSL modem will need to operate a higher frequency range which will allow for a much higher data rate. The data rate was capped at 56,000 bps with the conventional modem but with the DSL modem the data rate is based on several physical characteristics. One of the major physical characteristics...
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...in the colonization of the small intestine. c. Various enteropathogenic E.coli strains established Adhesive factors. These, perhaps are required for producing illness. d. Cytotoxins like those produced by strains of Shigella and invasive and non-invasive E.coli may be responsible in at least a fragment for dysentery caused by shigella dysenteriae and probably other shigella and enteroinvasive E.coli and for haemorrhagic colitis and haemolytic uremic syndrome caused by E.coli 0157:H7. Many other enteric organisms have been found to produce cytotoxins but their relevance to disease is unknown. e. Causes of vomiting are believed to be cause by Neurotoxins present in Staphylococcus aureus and Bacilus cereus. f. A factor necessary for celluar invasion is the presence of lipopolysaccharide in the cell wall as found in Shigella species. Organisms deprived of this factor are incapable of invading cells in tissue culture....
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...One out of every four car accidents in the United States is caused by texting and driving. In 2013, 3,154 people were killed in distraction-related crashes. Still people are using thier cell phones while driving. It is careless and dangerous to everyone around. Many people today take the risk of using the cellphone without thinking about the consequences. Using a cellular device while driving is dangerous and should be prohibited. It is alarming the number of casulaties and injuries that have come from people using their cellphone. Looking down at your cellphone for five seconds going 55 miles per hour is like driving your car with your eyes shut across a football field. this fact shows how dangerous and scary it can be to look...
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...Zoledronic acid was given every 6 months to this patient to minimizing side effects and adverse events. Zoledronic acid localizes in bones and has a long terminal half-life t½γ of 167 hours. Accumulation of zoledronic acid over time can cause significant renal toxicity and damage. Additional short-term adverse effects include fever, upper GI upset and musculoskeletal pain. Long-term adverse effects include jaw osteonecrosis, atrial fibrillation and suppression of bone turnover. In the case patient, additional risks include atypical femoral fractures, impaired growth and hypocalcaemia. In particular, hypocalcaemia can manifest from a few days to several months after initiation of therapy and become life threatening. Since appropriate...
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...Environmental Factors According to Milliken (1987), environmental uncertainty arises from the organisation’s inability to predict its environment, or in other words, to predict the factors that characterise its environment. These factors are usually classified into two groups (Bourgeois, 1980) i.e. ‘‘general’’ and ‘‘task’’ external business environmental factors. • Micro Environment (General External Business Environment ) The Micro environment is a relatively remote environment and the elements that compose it have an indirect influence on the organization. This environment is typically composed of factors such as social values, educational, political, economic, legal, behavioral, demographic, natural environment, natural resources, and technological (Asheghian & Ebrahimi, 1990; Grant, 1999). A PESTEL analysis is a framework or tool used by marketers to analyze and monitor the macro-environmental (external marketing environment) factors that have an impact on an organization. The result of which is used to identify threats and weaknesses which is used in a SWOT analysis. PESTEL ANALYSIS of Australia stands for: Political : The political atmostphere of Australia is stable and the country enjoys a democratic structure based on English common law. Capitalist venture are welcome and encouraged.the queensland area is a major hub of development,and the government is involved in ensuring that safty and growth of its people and environment...
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...is made up entirely of cells, without cells there would be no body. Tissues are basically groups of cells, that have almost the shape and function, and there are four main tissues of the body, which are: Epithelial tissue, Connective tissue, Nervous tissue and Muscle tissue. Epithelial tissue- Epithelial tissue is one of the most important tissues of the body as it covers all of the surface of the human body. This tissue is made up of cells which are all packed in one or multiple layers. The main job of this tissue is to form the covering or lining of all of the internal and external bodies surfaces. Epithelial cells are packed tightly together, with almost spaces between them, and only a small amount of inter cellular substance. Inter celluar substance is the bodies substance in which tissue cells are embedded. No matter what the type is, Epithelial tissue is usually separated from the underlying tissue by a thin sheet of connective tissue, this is called basement membrane. The basement membrane's job is to provide structural support for the epithelium and also to bind it to neighboring structures. Connective tissue- The main role of connective tissue is to fill in the spaces between organs and tissues, and also to provide structural and metabolic support for other tissues and organs. Connective tissue is made up of cells and extra cellular matrix. The extra cellular matrix is made up of fibers in a protein and polysaccharide matrix, secreted and organised by cells in the extra...
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...phone business , apple was already booming from the computer business , So apple from the beginning was doing well when Apple released its first mobile device in 2007 of June the 29th . It was called the Iphone 2G . Apple really surprised everyone getting into the cell phone business . Apple seized at the opportunity to come up with something and they did . Apple quickly partnered with AT&T making it the only network you could partner with at the time . Android being created by Andy Rubin was just this little corporation with its own industry. Version signed to be with Android as they're head network. But the description for the industry was that they developed software for mobile phones . Android on the other hand made there first celluar device in 2008 in October . The design like the swing out keyboard and “chin” made it more desirable and hip . This desire for something new . Well in this process to be the first and stay they first within Android has been what makes them think even to this day bigger and better the sky's the limit . Those were big ambitions for a phone company . Iphone and android in comparison will be interesting to know how they were trying to make each product better than the other with improvement they make in each model . Iphone will maybe come out the winner . The newest product of apple is the iphone 6s . Just now dropping in early October of 2015. With it being called the new big thing some people beg to differ . Saying that it the same ole...
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...Vision Mission Goal Tarket maket Environmental Factors According to Milliken (1987), environmental uncertainty arises from the organisation’s inability to predict its environment, or in other words, to predict the factors that characterise its environment. These factors are usually classified into two groups (Bourgeois, 1980) i.e. ‘‘general’’ and ‘‘task’’ external business environmental factors. • Micro Environment (General External Business Environment ) The Micro environment is a relatively remote environment and the elements that compose it have an indirect influence on the organization. This environment is typically composed of factors such as social values, educational, political, economic, legal, behavioral, demographic, natural environment, natural resources, and technological (Asheghian & Ebrahimi, 1990; Grant, 1999). A PESTEL analysis is a framework or tool used by marketers to analyze and monitor the macro-environmental (external marketing environment) factors that have an impact on an organization. The result of which is used to identify threats and weaknesses which is used in a SWOT analysis. PESTEL ANALYSIS of Australia stands for: Political : The political atmostphere of Australia is stable and the country enjoys a democratic structure based on English common law. Capitalist venture are welcome and encouraged.the queensland area is a major hub of development,and the government is involved in ensuring that safty...
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...Principles of Marketing Essay Assignment #1 Situational Analysis Report Research in Motion Table of Contents Research in Motion Competitive Analysis OEM Market Share In September, 20.1 million Canadians ages 13 and older used mobile devices. Device manufacturer Samsung ranked as the top OEM with 25.2 percent of mobile subscribers in Canada, followed by LG with 20.0 percent share and RIM with 14.3 percent share. Apple ranked fourth with 12.0 percent share of subscribers, while Nokia rounded out the top five at 10.1 percent. Top Mobile OEMs September 2011 Total Canada Mobile Subscribers (Smartphone & Non-Smartphone) Ages 13+ Source: comScore MobiLens | | Share (%) of Mobile Subscribers | Total Mobile Subscribers | 100.0% | Samsung | 25.2% | LG | 20.0% | RIM | 14.3% | Apple | 12.0% | Nokia | 10.1% | Smartphone Platform Market Share 8 million people in Canada owned smartphones in September 2011, representing 40 percent of the mobile market in Canada, a gain of 7 percentage points in the past six months. RIM ranked as the top platform with 35.8 percent of the smartphone market, followed by Apple at 30.1 percent. Google Android gained ground among the competition by doubling its market share to 25.0 over the past six months. Symbian ranked fourth with 4.2 percent share, followed by Microsoft with 3.2 percent. Top Smartphone Platforms September 2011 Total Canada Smartphone Subscribers Ages 13+ Source: comScore MobiLens | | Share...
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...about it at all when using it. The days of plugging up a computer to an Ethernet cord to be connected to the internet has become a thing of the past. Surely this method is of course still used, but it has become a less modern way to connect to the World Wide Web. When you want to see what the weather forecast will be in your area, it is as simple as opening up your phone and punching in your zip code. It has also made the ability for ratings to be gathered for televsision shows using netowrking sites such as twitter and facebook. These sites can be access through wireless on mobile phones (Spangler, 2011). Presently more applications are being developed that allow the use of wireless internet. These applications can be downloaded for celluar phones, tablets, ipads, and ipods. One application that I have used is an application called Kazzam. This application is truly amazing and I has been helpful in several situations. Have you ever heard a song that you loved and could not get it out of your head? Everywhere you go you are always hearing this song and you wonder who is the artist? Well, the Kazzam application gives you the ability to find that song. You simply turn the application on, put the phone up to the speaker or general area from where the sound is being emitted, and let the phone listen to the song. In a matter of minutes the application will aquire results that give you the title and artist of the song. It also gives the ability to look up any additional...
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...Reviewing a company’s financial health and conducting a benchmark analysis are two key components for any investor when considering a potential company to invest in. We will be comparing Motorola Mobility, Apple Inc., and Nokia Corporation to specifically find where Motorola Mobility falls in line with its competition in the cellular manufacturing industry. In addition to comparing the income statements, balance sheets, and cash flow of each company we will also be looking at how Motorola Mobility compares to the competition in the realm of technology and how globalization has impacted the company. Finally, we will take a look at conducting a benchmark analysis regarding Motorola Mobility’s best practices, its operational processes and procedures, and its products in comparison to Apple Inc. and Nokia. It is important to note while Business Analysis II reviewing the financial health of Motorola Mobility and Nokia that these two companies focus primarily on cellular phone manufacturing while Apple Inc. also includes the sales of its computers. However because of the Apple iPhone and iPad, Apple is a major competitor and leader in the cellular phone industry, and should be included. In the context of corporate financial reporting, the income statement summarizes a company's revenues and expenses quarterly and annually for its fiscal year. The final net figures, as well as various others in this statement, are of major interest to the investment community. Investors must...
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...Syllabus College of Information Systems & Technology CMGT/554 Version 2 IT Infrastructure Copyright © 2010, 2009 by University of Phoenix. All rights reserved. Course Description This course focuses on the managerial level of knowledge and terminology for telecommunications and computer networks. This course covers the concepts and application of the Internet; server and storage architectures; and regulatory considerations. 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 may be slightly different depending on the modality in which you attend class. If you have recently changed modalities, read the policies governing your current class modality. Course Materials Fitzgerald, J. & Dennis, A. (2009). Business data communications & networking (10th ed.). Hoboken, NJ: Wiley. Iniewski, K., McCrosky, C., & Minoli, D. (2008). Network infrastructure and architecture: Designing high-availability networks. Hoboken, NJ: Wiley-Interscience. Turban, E. & Volonino, L. (2009). Information technology for management: Improving performance in the digital economy (7th ed.). Hoboken...
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...Text Set Introduction Jeff Utegg After reading The Giver and The Hunger Games, we were set out on the task to find a common theme. In an ideal situation, teachers would be able to embellish on these young adult books by supporting them with supplemental sources. Through the use of newspaper articles, magazines, picture books, videos, trailers and clips, and electronics our tenth grade English class will explore and discover the theme; dystopia paired with defiance. Dystopia literally means “ bad uptopia”. According to the MerriamWebster dictionary, dystopia is defined as “an imaginary place where people lead dehumanized and often fearful lives”. Unlike utopia, where a society is perceived to be a perfect place to reside, dystopia differs in that what is “perfect” often causes an undesirable place to live. Having students be able to understand these complex themes in addition to the “on the surface” themes that exist within this young adult literature would ensure a deeper meaning/understanding of the text for them. In addition, being able to present the idea to students in a multitude of facets helps to differentiate learning for students. Also, students are able to gain a better understanding of what dystopia really means when they see it being used in multiple different contexts. This particular English 10 class is a cotaught class of twentyfive including six students with disabilities. There are two students with autism, three with multiple disorders and one student with ...
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