...Accrual Accounting Concepts The Navigator • Scan Study Objectives • Read Feature Story • Read Preview • Read text and answer Before You Go On p. 169 p. 174 p. 183 • Work Using the Decision Toolkit • Review Summary of Study Objectives • Work Demonstration Problem • Answer Self-Study Questions • Complete Assignments Feature Story What Was Your Profit? The accuracy of the financial reporting system depends on answers to a few fundamental questions. At what point has revenue been earned? At what point is the earnings process complete? When have expenses really been incurred? During the 1990s' boom in the stock prices of dot-com companies, many dot-com companies earned most of their revenue from selling advertising space on their Web sites. To boost reported revenue, some dot-coms began swapping web-site ad space. Company A would put an ad for its website on company B's website, and company B would put an ad for its website on company A's website. No money ever changed hands, but each company recorded revenue (for the value of the space that it gave up on its site). This practice did little to boost net income and resulted in no additional cash flow—but it did boost reported revenue. Regulators eventually put an end to the practice. Another type of transgression results from companies recording revenue or expenses in the wrong year. In fact, shifting revenues and expenses is one of the most common abuses of financial accounting. Xerox recently...
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...KRISPY KREME DOUGHNUTS INC (KKD) DEF 14A Definitive proxy statements Filed on 05/11/2012 Filed Period 06/12/2012 UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, DC 20549 SCHEDULE 14A (Rule 14a-101) INFORMATION REQUIRED IN PROXY STATEMENT SCHEDULE 14A INFORMATION Proxy Statement Pursuant to Section 14(a) of the Securities Exchange Act of 1934 (Amendment No. ) Filed by the Registrant [X] Filed by a Party other than the Registrant [ ] Check the appropriate box: [ ] Preliminary Proxy Statement [ ] Confidential, For Use of the Commission Only (as permitted by Rule 14a-6(e)(2)) [X] Definitive Proxy Statement [ ] Definitive Additional Materials [ ] Soliciting Material Under Rule 14a-12 KRISPY KREME DOUGHNUTS, INC. (Name of Registrant as Specified In Its Charter) (Name of Person(s) Filing Proxy Statement, if Other Than the Registrant) Payment of Filing Fee (Check the appropriate box): [X] No fee required. [ ] Fee computed on table below per Exchange Act Rules 14a-6(i)(4) and 0-11. 1) Title of each class of securities to which transaction a 2) 3) Aggregate number of securities to which transaction Per unit price or other underlying value of transactio Exchange Act Rule 0-11 (set forth the amount on wh calculated and state how it was determined): Proposed maximum aggregate value of transaction: Total fee paid: 4) 5) [ ] [ ] Fee paid previously with preliminary materials: Check box if any part of the fee is offset as provided by Exchange Act Rule 0-11(a)(2)...
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...Fundamentals of Cost Accounting 3e William N. Lanen University of Michigan Shannon W. Anderson Rice University Michael W. Maher University of California at Davis FUNDAMENTALS OF COST ACCOUNTING Published by McGraw-Hill/Irwin, a business unit of The McGraw-Hill Companies, Inc., 1221 Avenue of the Americas, New York, NY, 10020. Copyright © 2011, 2008, 2006 by The McGraw-Hill Companies, Inc. All rights reserved. No part of this publication may be reproduced or distributed in any form or by any means, or stored in a database or retrieval system, without the prior written consent of The McGraw-Hill Companies, Inc., including, but not limited to, in any network or other electronic storage or transmission, or broadcast for distance learning. Some ancillaries, including electronic and print components, may not be available to customers outside the United States. This book is printed on acid-free paper. 1 2 3 4 5 6 7 8 9 0 WVR/WVR 1 0 9 8 7 6 5 4 3 2 1 0 ISBN MHID 978-0-07-352711-6 0-07-352711-4 Vice president and editor-in-chief: Brent Gordon Editorial director: Stewart Mattson Publisher: Tim Vertovec Director of development: Ann Torbert Development editor: Emily A. Hatteberg Vice president and director of marketing: Robin J. Zwettler Marketing director: Sankha Basu Marketing manager: Kathleen Klehr Vice president of editing, design and production: Sesha Bolisetty Senior project manager: Susanne Riedell Senior production supervisor: Debra R. Sylvester Interior designer:...
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...Healthcare Reform Questions & Answers for Employers Updated November 19, 2014 © 2014 GALLAGHER BENEFIT SERVICES, I NC . DISCLAIMER We share this information with our clients and friends for general informational purposes only. It does not necessarily address all of your specific issues. It should not be construed as, nor is it intended to provide, legal advice. Questions regarding specific issues and application of these rules to your plans should be addressed by your legal counsel. Page i | © Gallagher Benefit Services, Inc. 2014 Contents BACKGROUND ......................................................................................................... 1 EMPLOYER RESPONSIBILITIES ......................................................................... 1 General ......................................................................................................... 1 1. Is there anything we have to do immediately? .................................................................. 1 2. Will I be required to offer health insurance coverage to my employees? .......................... 1 3. When will this requirement be effective? .......................................................................... 1 4. We have between 50 and 99 full-time employees (including full-time equivalents). Will we have to do anything in order to qualify for the delay until 2016? ....................................... 1 5. Our plan is self-funded...
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...Market research project report On Usage and Attitude study Of Dabur Real Juice Submitted Towards Partial Fulfillment Of Master of Business Administration SUBMITTED TO SUBMITTED BY DR P.K Agarwal payal morwani Head Of The department MBA MBA Roll No.pgfa1337 COLLEGE OF ENGRINEERING & TECHNOLOGY IILM ACADEMY OF HIGHER LEARNING PlotNo-17&18 Knowledge Park – ll Greater Noida ACKNOWLEDGMENT It is said that life is mixture of achievement, experience, exposure, dreams and efforts to make those dreams come true .There are people around who held you enable realize those dreams come true. There are people around who held you enable realize those dreams .During these sixty days of training I gained invaluable experience in the field of Marketing .the exposure that I went through during the past two months has given immense improvement in my knowledge base where I can put my theoretical knowledge in practical use. At the very outset, I would like to express my gratitude to Mr. N.A Zaidi and Mr. Rakesh Sharma for providing me with a wonderful opportunity to pursue my project in...
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...ACCOUNT CLASSIFICATION AND PRESENTATION Account Title Accounts Payable Accounts Receivable Accumulated Depreciation—Buildings Accumulated Depreciation—Equipment Advertising Expense Allowance for Doubtful Accounts Amortization Expense Bad Debt Expense Bonds Payable Buildings Cash Common Stock Copyrights Cost of Goods Sold Debt Investments Depreciation Expense Discount on Bonds Payable Dividend Revenue Dividends Dividends Payable Equipment Freight-Out Gain on Disposal of Plant Assets Goodwill Income Summary Income Tax Expense Income Taxes Payable Insurance Expense Interest Expense Interest Payable Interest Receivable Interest Revenue Inventory Classification A Current Liability Current Asset Plant Asset—Contra Plant Asset—Contra Operating Expense Current Asset—Contra Operating Expense Financial Statement Balance Sheet Balance Sheet Balance Sheet Balance Sheet Income Statement Balance Sheet Income Statement Income Statement Balance Sheet Balance Sheet Normal Balance Credit Debit Credit Credit Debit Credit Debit Debit Credit Debit Debit Credit Debit Debit Debit Debit Debit Credit Debit Credit Debit Debit Credit Debit (1) Debit Credit Debit Debit Credit Debit Credit Debit B Operating Expense Long-Term Liability Plant Asset C Current Asset Stockholders' Equity Intangible Asset Cost of Goods Sold Balance Sheet Balance Sheet Balance Sheet Income Statement Balance Sheet Income Statement Balance Sheet Income Statement Retained Earnings Statement Balance Sheet Balance...
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...fundamentals of cost accounting fourth edition William N. Lanen Shannon W. anderson Michael W. Maher ® accounting The integrated solutions for Lanen/Anderson/Maher’s Fundamentals of Cost Accounting, 4e have been proven to help you achieve your course goals of improving student readiness, enhancing student engagement, and increasing their comprehension of content. Known for its clear and engaging style, the Lanen solution employs the use of real-world scenarios, LearnSmart, and instant feedback on practice problems to help students engage with course materials, comprehend the content, and achieve higher outcomes in the course. Our new Intelligent Response Technology-based content offers students an intelligent homework experience that helps them stay focused on learning instead of navigating the technology. Finally, McGraw-Hill’s adaptive learning component, LearnSmart, provides assignable modules that help students master core concepts and come to class more prepared. LearnSmart with Lanen is an introductory managerial accounting review, providing students with a refresher on these topics for their cost accounting course. PROVEN EFFECTIVE Get Connected. FEATURES Intelligent Response Technology Intelligent Response Technology (IRT) is Connect Accounting’s new student interface for end-of-chapter assessment content. Intelligent Response Technology provides a general journal application that looks and feels more like what you would find in a general ledger...
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...ANNUAL REPORT 2014 reimagining energy TM Our Business Liquefied Natural Gas (LNG) • Export Sector • Power Sector • Industrial Sector Regasification Terminal • Power Sector • •Power Sector Industrial Sector • Industrial Sector Natural Gas Liquefaction Peninsular Gas Utilisation (PGU) System • Residential and Commercial Sectors • Residential Sector • Commercial Sector Processed Gas Exploration, Development & Production Processing Liquefied Petroleum Gas (LPG) Condensate • Industrial Sector - Ethylene, Methanol, MTBE, • Industrial Sector Polyethylene, Propylene, Urea and VCM Olefin & Derivatives, Fertiliser & Methanol Crude Oil Condensate Petrochemical Plants • Transportation Sector - Diesel, Gasoline, Jet Fuel • Transportation Sector and Lubricants Jet Fuel, Gasoline, Diesel, Fuel Oil & Lubricants Refining Petroleum Products UPSTREAM 2 PETRONAS ANNUAL REPORT 2014 DOWNSTREAM Our Presence Upstream Downstream Upstream Africa • Algeria – Development • Cameroon – Development • Egypt – Exploration, Development, Production & LNG • Mauritania – Exploration, Development & Production • Mozambique – Exploration • Republic of South Sudan – Exploration, Development & Production • Republic of Sudan – Exploration, Development & Production • Chad – Development & Production Asia Pacific • Australia – Exploration, Development, Production & LNG • Brunei – Exploration • China...
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...Business Plans Handbook Business Plans A COMPILATION OF BUSINESS PLANS DEVELOPED BY INDIVIDUALS NORTH THROUGHOUT AMERICA Handbook VOLUME 16 Lynn M. Pearce, Project Editor Business Plans Handbook, Volume 16 Project Editor: Lynn M. Pearce Product Manager: Jenai Drouillard Product Design: Jennifer Wahi Composition and Electronic Prepress: Evi Seoud Manufacturing: Rita Wimberley Editorial: Erin Braun ª 2010 Gale, Cengage Learning ALL RIGHTS RESERVED. No part of this work covered by the copyright herein may be reproduced, transmitted, stored, or used in any form or by any means graphic, electronic, or mechanical, including but not limited to photocopying, recording, scanning, digitizing, taping, Web distribution, information networks, or information storage and retrieval systems, except as permitted under Section 107 or 108 of the 1976 United States Copyright Act, without the prior written permission of the publisher. This publication is a creative work fully protected by all applicable copyright laws, as well as by misappropriation, trade secret, unfair competition, and other applicable laws. The authors and editors of this work have added value to the underlying factual material herein through one or more of the following: unique and original selection, coordination, expression, arrangement, and classification of the information. For product information and technology assistance, contact us at Gale Customer Support, 1-800-877-4253. For permission to use material...
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...HOW TO Prepare Your Curriculum Vitae Revised Edition Acy L. Jackson and C. Kathleen Geckeis Copyright © 2003 by The McGraw-Hill Companies, Inc. All rights reserved. Manufactured in the United States of America. Except as permitted under the United States Copyright Act of 1976, no part of this publication may be reproduced or distributed in any form or by any means, or stored in a database or retrieval system, without the prior written permission of the publisher. 0-07-142626-4 The material in this eBook also appears in the print version of this title: 0-07-139044-8 All trademarks are trademarks of their respective owners. Rather than put a trademark symbol after every occurrence of a trademarked name, we use names in an editorial fashion only, and to the benefit of the trademark owner, with no intention of infringement of the trademark. Where such designations appear in this book, they have been printed with initial caps. McGraw-Hill eBooks are available at special quantity discounts to use as premiums and sales promotions, or for use in corporate training programs. For more information, please contact George Hoare, Special Sales, at george_hoare@mcgraw-hill.com or (212) 904-4069. TERMS OF USE This is a copyrighted work and The McGraw-Hill Companies, Inc. (“McGraw-Hill”) and its licensors reserve all rights in and to the work. Use of this work is subject to these terms. Except as permitted under the Copyright Act of 1976 and the right to store and retrieve...
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...Environmental Studies For Undergraduate Courses Erach Bharucha Textbook for Environmental Studies For Undergraduate Courses of all Branches of Higher Education Erach Bharucha for University Grants Commission Natural Resources i Preliminary Pages.p65 1 4/9/2004, 5:06 PM Credits Principal author and editor – Erach Bharucha Unit 1 – Erach Bharucha Unit 2 – Erach Bharucha, Behafrid Patel Unit 3 – Erach Bharucha Unit 4 – Erach Bharucha Unit 5 – Shamita Kumar Unit 6 – Erach Bharucha, Shalini Nair, Behafrid Patel Unit 7 – Erach Bharucha, Shalini Nair, Behafrid Patel Unit 8 – Erach Bharucha, Shambhvi Joshi Case Studies – Prasanna Kolte Co-ordination and compilation – Behafrid Patel Textbook Design – Narendra Kulkarni (Mudra), Sushma Durve Manuscript review and editing – Chinmaya Dunster, Behafrid Patel Artists – Sushma Durve and Anagha Deshpande CD ROM – Jaya Rai and Prasanna Kolte © Copyright Text – Erach Bharucha/ UGC, 2004. Photographs – Erach Bharucha Drawings – Bharati Vidyapeeth Institute of Environment Education and Research All rights reserved. Distributed by University Grants Commission, New Delhi. 2004. ii Environmental Studies for Undergraduate Courses Preliminary Pages.p65 2 4/9/2004, 5:06 PM Vision The importance of Environmental Studies cannot be disputed. The need for sustainable development is a key to the future of mankind. The degradation of our environment is linked to continuing problems of pollution, loss...
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...C h a p t e r 1 Prewriting GETTING STARTED (OR SOUP-CAN LABELS CAN BE FASCINATING) For many writers, getting started is the hardest part. You may have noticed that when it is time to begin a writing assignment, you suddenly develop an enormous desire to straighten your books, water your plants, or sharpen your pencils for the fifth time. If this situation sounds familiar, you may find it reassuring to know that many professionals undergo these same strange compulsions before they begin writing. Jean Kerr, author of Please Don’t Eat the Daisies, admits that she often finds herself in the kitchen reading soup-can labels—or anything—in order to prolong the moments before taking pen in hand. John C. Calhoun, vice president under Andrew Jackson, insisted he had to plow his fields before he could write, and Joseph Conrad, author of Lord Jim and other novels, is said to have cried on occasion from the sheer dread of sitting down to compose his stories. To spare you as much hand-wringing as possible, this chapter presents some practical suggestions on how to begin writing your short essay. Although all writers must find the methods that work best for them, you may find some of the following ideas helpful. But no matter how you actually begin putting words on paper, it is absolutely essential to maintain two basic ideas concerning your writing task. Before you write a single sentence, you should always remind yourself that 1. You have some valuable ideas to tell your reader,...
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...Creative Problem Solving for Managers Second edition How can managers tackle complex problems? How do you encourage innovation? How do you implement new solutions? Is creativity the key to management success? This accessible text provides a lively introduction to the essential skills of creative problem solving. Using extensive case studies and examples from a variety of business situations, Creative Problem Solving for Managers explores a wide range of problem solving theories and techniques, illustrating how these can be used to solve a multitude of management problems. Thoroughly revised and redesigned, this new edition retains the accessible and imaginative approach to problem solving skills of the first edition. Features include: ■ ■ ■ ■ ■ Blocks to creativity and how to overcome them Key techniques including lateral thinking, morphological analysis and synectics Computer-assisted problem solving Increased coverage of group problem solving techniques New website containing in-depth cases and a PowerPoint presentation As creativity is increasingly being recognised as a key skill for successful managers, this book will be welcomed as a readable and comprehensive introduction for students and practising managers alike. Tony Proctor is Professor in Marketing at Chester University College Business School and was formerly Senior Lecturer in Marketing and Head of the Department of Management at Keele University. Creative Problem Solving for Managers Developing skills...
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...Bloodlines of Illuminati by: Fritz Springmeier, 1995 Introduction: I am pleased & honored to present this book to those in the world who love the truth. This is a book for lovers of the Truth. This is a book for those who are already familiar with my past writings. An Illuminati Grand Master once said that the world is a stage and we are all actors. Of course this was not an original thought, but it certainly is a way of describing the Illuminati view of how the world works. The people of the world are an audience to which the Illuminati entertain with propaganda. Just one of the thousands of recent examples of this type of acting done for the public was President Bill Clinton’s 1995 State of the Union address. The speech was designed to push all of the warm fuzzy buttons of his listening audience that he could. All the green lights for acceptance were systematically pushed by the President’s speech with the help of a controlled congressional audience. The truth on the other hand doesn’t always tickle the ear and warm the ego of its listeners. The light of truth in this book will be too bright for some people who will want to return to the safe comfort of their darkness. I am not a conspiracy theorist. I deal with real facts, not theory. Some of the people I write about, I have met. Some of the people I expose are alive and very dangerous. The darkness has never liked the light. Yet, many of the secrets of the Illuminati are locked up tightly simply because secrecy is a way...
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...Edited by Kristen Walker Painemilla, Anthony B. Rylands, Alisa Woofter and Cassie Hughes Edited by Kristen Walker Painemilla, Anthony B. Rylands, Alisa Woofter and Cassie Hughes Conservation International 2011 Crystal Drive, Suite 500 Arlington, VA 22202 USA Tel: +1 703-341-2400 www.conservation.org Editors : Kristen Walker Painemilla, Anthony B. Rylands, Alisa Woofter and Cassie Hughes Cover design Paula K. Rylands, Conservation International : Layout: Kim Meek, Washington, DC Maps [except where noted otherwise] Kellee Koenig, Conservation International : Conservation International is a private, non-profit organization exempt from federal income tax under section 501 c (3) of the Internal Revenue Code. ISBN 978-1-934151-39-6 © 2010 by Conservation International All rights reserved. The designations of geographical entities in this publication, and the presentation of the material, do not imply the expression of any opinion whatsoever on the part of Conservation International or its supporting organizations concerning the legal status of any country, territory, or area, or of its authorities, or concerning the delimitation of its frontiers or boundaries. Any opinions expressed in this publication are those of the writers, and do not necessarily reflect those of Conservation International (CI). Suggested citation: Walker Painemilla, K., Rylands, A. B., Woofter, A. and Hughes, C. (eds.). 2010. Indigenous Peoples and Conservation: From Rights to Resource Management. Conservation...
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