...ACCT 8530, ADVANCED ACCOUNTING PROBLEMS Fall 2015 Section 003, 12:30-2:00 PM, Tuesday and Thursday, Greenville ONE Room 603 Suzanne Pearse, CPA. Office: 836 Greenville ONE Office Hours: 9:30-11:00 AM, Tuesday and Thursday and by appointment Office Phone: 864 656-0131 Email: spearse@clemson.edu Required Materials: Text: Hoyle, J. B., Schaefer, T. F, and Doupnik, T. S. Advanced Accounting, 12th ed. (custom print with ConnectPlus access), McGraw-Hill Create, ISBN: 9781308536347. Software: McGraw-Hill Connect Plus Course Description Study of specialized aspects of financial reporting, including business combinations and emerging practices and developments in financial accounting. Prerequisite: Enrollment in the MPAcc program. Course Objectives and Learning Outcomes Students completing this course will demonstrate knowledge and understanding of the financial reporting framework used by business enterprises as it relates to partnerships, variable interest entities, and parent and subsidiary companies. Specifically, you will learn the accounting procedures and reporting requirements for: partnership formation, operation, cessation and liquidation; the treatment of variable interest entities, and combining corporate entities; and the preparation of consolidated financial statements for domestic parents with domestic and foreign subsidiaries...
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...NUTRITION KNOWLEDGE AND ATTITUDES AMONG CLEMSON UNIVERSITY STUDENT-ATHLETES A Thesis Presented to the Graduate School of Clemson University In Partial Fulfillment of the Requirements for the Degree Master of Science Nutrition by Ashley Nicole Dunnigan May 2010 Accepted by: Beth Kunkel, Committee Chair Gail Delicio Karen Kemper i ABSTRACT Participants in this study were 95 Clemson University student-athletes who were currently on the varsity men’s and women’s soccer, tennis, track and field, and swimming and diving who completed a survey on nutrition knowledge and attitudes. The mean total point score on the survey was 17.48 + 1.71. The mean score on knowledge questions on the survey was 11.59 + 3.14 or 46.3%. Females had a slightly higher mean score (12.3+ 3.03 or 49.2%) than males (10.9 + 3.13 or 43.6%) on the knowledge questions. The mean score on attitude questions was 5.89+ 1.67 or 58.9%. Females had a slightly higher mean score (6.19 + 1.53 or 61.9%) than the males (5.60 + 1.76 or 56%) on the attitude questions. A multiple regression analysis for impact of sport, gender, class rank, previous nutrition course, and eating situation on total score on the survey gave an overall R2 of 0.174 (F= 3.75, p= 0.004). There was no significant unique effect of class rank (p = 0.084), sport (p= 0.079), and eating situation (p= 0.079) for this model. The unique effect of gender (p= 0.003) and taking a nutrition course (p= 0.036) were statistically significant. Even though...
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...Nanotechnology Applications in Today’s World Santos Santiago ITT-Tech Author Notes This research was conducted using material from both the internet and reference articles from the following: Center for Responsible Nanotechnology http://www.crnano.org/whatis.htm Investigating Higher-Order Response Surface Methods For Military Nanotechnology Applications Like me, many of you have a variety of electric devices both in your home and in your car that as the years have gone by these devices have evolved from a big bulky device to what you now have, or can see. Technology has evolved at a drastic rate and this will continue in the future. Nanotechnology and the many applications associated with it will be a big factor on this evolution. The definition of Nanotechnology according to (The Center for Responsible Nanotechnology) Nanotechnology is the engineering of functional systems at the molecular scale. This covers both current work and concepts that are more advanced to the engineering of functional systems at the molecular scale. Because of the complexity of Nanotechnology and the science that guides it, much of the research in these areas is being conducted by grants to universities, Military research, and the Automotive Industry. There are many who protest this technology because there is still a lot to learn about its capabilities, and it uses. My research will focus on some of the uses of nanotechnology vs. the complexity of designing these devices. In the Automotive...
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...years to come. However, new findings have discovered evidence of the forming of a planet approximately 335 light-years from Earth in a star. This discovery is a huge one, for that the new planet is said to grow at least three sizes the planet Jupiter. The group of astronomers that made such discovery is an international team led by Clemson University in California. These astronomers found the planet orbiting the star named HD 100546. However, what makes the scientists believe this is in fact a new planet? The reason is that, the team found carbon-monoxide emission that is the leading fact of the creation of a planet and because new studies have confirmed activity around the HD 100546 star. This new finding is a big to all astronomers for that this would allow them to test their theories in terms of the creation of solar systems, such as our very own. According to the article, since the proximity of this new forming planet is closer than other disk systems, it is easier to study in detail the process of formation. Meaning we would be able to have front role seats to such a fascinating event, at least hopefully for part of our lifetime. (Clemson University, 2014). Scientists excitedly state that once they understand what is going on in terms of their discovery that they can begin to implement the tools that they are currently developing. In other words, astronomers want to test the tools on the newfound planet once they have made sufficient observations to then test them on...
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...Introduction: Since this is the first time I have ever had you as a professor, I figured this would be a good time to introduce myself and discus how I wound up at Clemson. I have lived in the area my entire life, but I grew up a fan of South Carolina., It was always my dream to go to South Carolina and be a Gamecock. I guess life had other plans however and I ended up going to my rival school. High School: I went to Pendleton High School which is only about a fifteen-minute drive from Clemson. Throughout high school I was extremely involved with school activities, being a member of the BETA Club, National Honors Society, and, in particular, soccer and HOSA (Health Occupational Students of America). I was president of HOSA all for three years...
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...Pay for play isn’t the answer for college athletics In recent years, there has been a lot of talk about whether or not college athletes should be paid for playing on a team. The argument has initially consisted of whether or not college athletes deserve special treatment over the other students at universities. Some people believe that giving student athlete’s money would help encourage the athletes to play harder while others believe they are already being paid with free tuition and should not be given money. I believe student athletes should have their full tuition, meals, room and board paid for; but I do not think the universities should necessarily be responsible for paying the athletes especially since so many are not responsible with their money. The nature of a school at the university level is to make money through education. No one is making the athletes go to college to make money for the colleges and universities. It is an agreement that is not set up to pay them in ways that is fair in relation to the money the universities make from their participation. Student athletes are like unpaid interns in college who work to gain experience for their possible future profession. Many athletes today walk around campus with rock star status anyway. If they were to get paid it would further that perception that they were something bigger than just a student athlete. Also, is student athletes were to get paid; many of the athletes would simply waste the money they...
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... Question 1 0 out of 2 points | | | If your personal economic interests conflict with those of your employer, generally you must subordinate your personal interests in favor of achieving your employer’s best interests. This is required by which of the following fiduciary legal duties?Answer | | | | | Selected Answer: | Obedience. | | | | | Question 2 2 out of 2 points | | | In common law nations, such as the US, companies must understand and comply with which of the following types of laws?Answer | | | | | Selected Answer: | All of the above. | | | | | Question 3 2 out of 2 points | | | If a US company decided to conduct business in China, which of the following laws should it research and follow?Answer | | | | | Selected Answer: | All of the above. | | | | | Question 4 2 out of 2 points | | | Which of the following statements is true? When a firm records depreciation it:Answer | | | | | Selected Answer: | Reduces its assets | | | | | Question 5 2 out of 2 points | | | A company's beginning assets are $70,000 and beginning owners' equity is $40,000. During the year, assets increased by $20,000 and owners' equity decreased by $10,000. What are the company’s ending liabilities?Answer | | | | | Selected Answer: | $60,000 | | | | | Question 6 0 out of 2 points | | | Riven Corporation has a single product whose selling price...
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...control over human emotions” and Published his most famous conditioning experiment “Little Albert”. John accomplished many things in his lifetime, he became the President of American Psychological Association, Studied mental illnesses, published the Psychological Care of Infant and Child, and became the Vice president of John Hopkins Thompson Agency. The Present: My GPR of the year 2014-2015 is 3.254, Class Ranks of 187 or 420 (Snow, Calla Personal Interview). Giving me the possibility to be capable of attending Anderson University, 316 Boulevard, Anderson, SC 293621 approximately one hour and three minutes from my home( Distance from my home to Anderson), Clemson University, 101 Calhoun DR., Clemson, SC approximately one hour and eight minutes from my home (179 Harvest Moon LN, Chesnee, SC 29323 to Clemson SC 2963 — Google Maps.) ,and Converse College. 580 East Main Street, Spartanburg SC, approximately 15 minutes from my home,( 179 Harvest Moon Ln, Chesnee SC 29323 to Converse College — Google Maps.). I have chosen each college because each college has great programs to pursue my career with, they also are in my home state where I would like to stay during my college life. They also have great prices from their tuition Anderson’s being $31,240, Clemson’s being $21,524 and Converse’s being $26,000. Which are all really cheap compared to other colleges like Yale, Furman, and Harvard. Which due to Scholarships/Financial aid I can chose the college of my dreams and pursue...
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...Professional Organizations Name | Area of Focus | Location | Cost ofMembership | Conferences,Workshops, or SeminarsHosted this Year | Mailing List, Newsletter, or Discussion Board | Assoc. for Information Systems | IS | Clemson University, Clemson, SC | AIS Institutional Membership $2,000; elibrary subscription individual $45.00 | (see attached) | Newsletter printed twice annually called SIG | Network and Systems Professionals Association | IT/Networking, Telecommunications | Oak Creek, WI | Regular $0; Platinum $39/yr; $995/Life | Conference in Las Vegas 2015 | NaSPA enews biweekly electronic newsletter & Tech Support Magazine | Society for Technical Communication | Technical Communication | Fairfax, VA | Classic $45; Gold $425; Student $22.50; Professional $160. | (see attachment 2) | Technical Communication Journal; Intercom magazine; STC’s notebook blog; TechComm Today | Personal Interest Organizations Name | Area of Focus | Location | Cost ofMembership | Conferences,Workshops, or SeminarsHosted this Year | Mailing List, Newsletter, or Discussion Board | NASCAR.com | National Assoc Stock Car Racing | Headquarters is in Daytona Beach, FL | Free; Usually Persons of interest join the Drivers Fan Club; i.e. Jeff Gordon Fan Club $75.00/yr | VIP trips hosted at each race 1 day prior to race day $634.00 to meet/greet w/Jeff Gordon for example | Jeff Gordon newsletter / free signup / Facebook / Twitter @jeffgordonweb , etc…. | The Yorkshire Terrier Club of America...
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...over time. You have security at all times during games. Earnings The starting salary would be $17,370. The average salary for the job is $40,040, and the experience pay will be around $68,700. Education The only training you would need would be your graduate assistant time which could last a short, or long period of time. You must attend a 4 year college and had something to do with the football team. Program of study for High School The requirements for high school are 4 credits of english, 4 credits for math and 3 credits of science. You’ll need 4 credits for Social Studies, 2 foreign languages and 1 health and p.e. 6 elective credits will be needed, and you’ll be good. College and University Clemson University Calhoun Dr, Clemson, SC Parks, Recreation, Leisure, and Fitness Studies Nice University, Great Athletics, Close to Home, Many Opportunities 4 year Public Bachelor’s, Master’s, PH.D. Non-Resident Full Time:$48,074, Resident Full Time:$29,156 Physical Requirements There aren’t any physical requirements for this job. Your physical state doesn’t affect your ability to perform this job. Physical appearance won’t matter when it comes to whether you get the job or not. It will not alter your ability to complete your daily tasks. Character/Integrity/Code of Ethics You must be a very professional person, who can present yourself properly. You should have a lot of integrity and a good character. You must stay positive to make ...
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...Business Decision Making Project, Part 2 Ashelik Bagley QNT/275 December 7, 2014 Professor Adkins Abstract Communication is an issue that plagues many businesses today. In an effort to confront this problem, we must collect and analyze data. There are two types of information, qualitative and quantitative. Qualitative data is information that cannot be measured with numbers as it is information about qualities. Information such as the hardness of the rock, how gracefully one walks and the color of one’s eyes are examples of qualitative data. Quantitative data is information that can be written down and measured using numbers. Examples of quantitative data are one’s weight, shirt size, and length of one’s hair. Quantitative data was collected in an attempt to find the core reason communication is an issue for First Service Residential, a small property management company. Quantitative research relies upon probability sampling in order to be able to generalize results to the wider population. Sample selection is based on participation to the relevance of the questions being asked. Quantitative data should be reliable and produce the same response and allow for replication. For part 2 of my collaboration of a business problem, I will explain how I obtained a suitable sample of quantitative data, review the data for validity and reliability while using descriptive statistics to summarize the data. Business Decision Making Project, Part 2 Business...
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...Summary Literature Review This assignment will analyse the common misconceptions pupils have when working with fractions. This essay will look at what some the misconceptions are and how we can try to help pupils overcome them. Common misconception associated with fractions. Fractions is a great area of mathematics to explore misconceptions as ‘Many errors occur when children work with fractions because of the lack of understanding of the concept of the unit involved.’ Frobisher et al (1999). Thus this assignment will only to look at a few misconceptions that occur at the beginning of studying fractions. We will look at what the common errors are when pupils are studying fractions and what the literature suggests to help pupils understand fractions and overcome these misconceptions. Understanding what a fraction represents Lamon (2005) explains how this is where a lot of misconceptions develop from early on where pupils don’t understand a fraction actually represents. A common error is that pupils look at fractions like they are ‘two unrelated whole numbers’ and would describe ‘2/3’ as ‘two and three’ (Mcleod & Newmarch, 2006). This is also an area which Hart (1981) highlights as when pupils are presented with a fraction ,for example, 2/5 many of the pupils will see this as 5/2 as they do not understand what the fraction represents and it is not interchangeable. Clausen-May (2005) discusses how the use of pictures can be useful to help pupils understand...
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...Security and Privacy Funmi Fashakin HCS/533 June 10, 2013 Aimee Kirkendol Security and Privacy Patient security and privacy is one of health care organization fundament responsibility in meeting the organization objectives and providing services to the community the organization serves. Patients’ health care information are expected to be kept confidential and protected, there is a legal and ethical responsibility binding health care organization to protect and to develop a plan within the organization to protect patients’ medical records. There is always a privacy concern when patients’ medical data information are not protected and secured during a natural disaster. In this paper natural disaster scenario case of a small town on Gulf Coast that was struck by a hurricane will be discuss, also management detailed plan for patients’ medical record privacy and security will be discussed. The implementation of management plan for staff training and code of conduct will be discussed. A disaster is an adverse event as a result of natural processes of the Earth. It can cause losses of life, property damage, and electronic damage. Examples of natural disaster are flood, volcanic eruption, earthquakes, tsunamis, and other geologic processes. Actions to take when patients ask for their records Patients health care records serves many purposes to patients, it provides patients with accurate summary of patient’s health, patients have legal right to...
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...guidelines. Planned lunch and dinner items as well as special menus for in-house special events and catering. Properly labeled and stored all raw food ingredients including produce, meat, fish, poultry, dairy and dry goods in the appropriate storage room, walk-in refrigerator, freezer or cooler. Verified proper portion sizes and consistently attained high food quality standards. Line Cook 01/2011 to 01/2014 The Great Divide Steak House –Anderson, SC Prepared food items consistently and in compliance with recipes, portioning, cooking and waste control guidelines. Developed menus, pricing and special food offerings to increase revenue and customer satisfaction. Education Associate of Arts: Culanary Arts 2015 Culanary Arts School - Clemson, SC Professional References: Chef Robert Alexander – Chef at Country Corner Bed and Breakfast –West Union, SC - 864- 234-5687...
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...Scientists have developed a gel that helps brains recover from traumatic injuries. It has the potential to treat head injuries suffered in combat, car accidents, falls, or gunshot wounds. Developed by Dr. Ning Zhang at Clemson University in South Carolina, the gel is injected in liquid form at the site of injury and stimulates the growth of stem cells there. Brain injuries are particularly hard to repair, since injured tissues swell up and can cause additional damage to the cells. So far, treatments have tried to limit this secondary damage by lowering the temperature or relieving the pressure at the site of injury. However, these techniques are often not very effective. More recently, scientists have considered transplanting donor brain cells into the wound to repair damaged tissue. This method has so far had limited results when treating brain injuries. The donor cells often fail to grow or stimulate repair at the injury site, possibly because of the inflammation and scarring present there. The injury site also typically has very limited blood supply and connective tissue, which might prevent donor cells from getting the nutrients they require. Dr. Zhang's gel, however, can be loaded with different chemicals to stimulate various biological processes at the site of injury. In previous research done on rats, she was able to use the gel to help re-establish full blood supply at the site of brain injury. This could help create a better environment for donor cells. In...
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