...book side and represents an addition in a bank reconciliation g. Bank service charges- affects the book side and represents a subtraction in a bank reconciliation 2. Which of the items in part 1 require an adjusting journal entry? *The items in part 1 that require an adjusting journal entry would be interest on cash balance, NSF checks and bank service charges. Page 336 Exercise 8-3 Bemis Company is a rapidly growing start-up business. Its record-keeper, who was hired one year ago, left town after the company’s manager discovered that a large sum of money had disappeared over the past six months. An audit disclosed that the record-keeper had written and signed several checks made payable to her fiancé and then recorded the checks as salaries expense. The fiancé, who cashed the checks but never worked for the company, left town with the record-keeper. As a result, the company incurred an uninsured loss of $84,000. Evaluate Bemis’s internal control system and indicate which principles of internal control appear to have been ignored. *Bemis Company should have established responsibilities better for the company by giving...
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...Application for migration to Australia by a partner Form 47SP The Department of Immigration and Border Protection (the department) acknowledges that Aboriginal and Torres Strait Islander peoples are the traditional custodians of the Australian land. About this application form Complete this form if you wish to apply for a: • Partner visa in Australia (subclass 820/801) • Partner visa outside Australia (subclass 309/100) • Prospective Marriage visa outside Australia (subclass 300). For the purpose of this application: • Partner means your spouse or de facto partner (including same-sex partners) • Fiancé(e) refers to the person you intend to marry. This is usually your sponsor, or sponsoring partner. If you are applying outside Australia, you will be applying to migrate. If you are applying in Australia, you will be applying for permanent residence. In this form, the term ‘migrate’ covers both. Before completing this form, you should read the detailed requirements in booklet 1, Partner Migration, which is available from the department’s website www.immi.gov.au/allforms/ Further information on partner category migration is also available from www.immi.gov.au/migrants/ or you can contact the department’s enquiry line (see information box on page 5). Life in Australia – Australian values The Australian Government encourages people to gain an understanding of Australia, its people and their way of life, before applying for a visa to live in Australia. This includes...
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...UNIT 13: MANAGING FINANCIAL PRINCIPLES AND TECHNIQUES Table of Contents Task 1: Applying costs concepts to decision making process 2 1.1Explaining the importance of costs in pricing strategy 2 1.2 Designing costing and pricing system 2 1.3 Recommending proposal 4 Task 2 Application of forecasting techniques 5 2.1 Forecasting Techniques 5 2.2 Sources of Funds for the Expansion of ABZ Ltd 6 Task 3 Participating in the Budgeting Process 10 3.1 Selecting appropriate budgetary targets 10 3.2 Preparing Master Budget 11 3.3 Comparing Actual expenditure and income with master budget 12 3.4 Impact of Lack Budget Monitoring Process Policy 12 4.1 Process in Managing Cost Reduction 14 4.2 Potential for the Use of Activity-Based Costing (ABC) 15 5.1 Applying financial appraisal methods 16 5.2 Evaluating and recommending suitable project 16 5.3 Reporting appropriate strategic investment decision 18 Task 5 Interpreting Financial Statements 18 6.1 Analyzing Financial Statements 18 6.2 Applying Financial ratios 18 6.3 Recommending Strategic portfolio management 20 References 21 Task 1: Applying costs concepts to decision making process 1.1Explaining the importance of costs in pricing strategy Cost can be looked upon as one of the most important elements of the process of taking pricing decisions and implementation of pricing strategies. Particularly, companies that adopt cost based pricing strategy, utilizes manufacturing and production costs...
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...Victoria Zegler HST 326: Women in America November 14, 2011 Not To Live in Vain: Faith and Ideals of Catherine Sedgwick Love, involuntary and mysterious, holds a tight grip on the imagination. As young women, we ponder questions of marriage, careers and the ideals of love in our future. Ideals, such as these, were vital to the nineteenth century moralities. The principles of love and marriage provided models for women’s goals, as well as the opportunity to speak of their experience. Both of these ideals and the value of character represented the standards of perfection, which were essential to the sphere of life. Catharine Sedgwick, a fiction writer, subscribed to these high standards and refused to compromise. Her writings repeatedly emphasized the political and personal need for liberty and independence. The behavior of unmarried women in the nineteenth century provided an answer to their highly charged moral pursuit concerning duty, usefulness and love rather than the cultural elements concerning self-fulfillment. In order to find out who we are, we must understand where we come from. The seventeenth century Puritans first declared the importance of affection in marriage believing that to love one’s spouse was a duty. Young men and women were to choose someone they could learn to love but being in love was not necessary. It was companionship and respect, which shaped the solid foundations of a successful marriage. However, by the first decades of the nineteenth...
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...Table of Contents 1) Executive Summary 4 2) Company Background 4 2.1) Company Prospect 4 2.2) Market Leading History 5 3) Competitors Analysis 6 3.1) Industry Perspective 6 3.2) Market Leader -- Broadway (in 4P points of view) 6 3.3) Market Challenger -- Gome (in 4P points of view) 6 3.4) Company Review 6 4) External Environment Analysis 7 4.1) Geographical view 7 4.2) Demographical 7 4.3) PEST Analysis 7 a. Political 7 b. Economic Environment 8 c. Social Environment 8 d. Technological Environment 9 5) Consumer Review 9 Dissonance-reducing buying behavior 10 6) SWOT Analysis 10 a. Strengths 10 b. Weaknesses 11 c. Opportunities 12 d. Threats 13 7) Conclusion and Recommendations 13 7.1) Target Market and Positioning Strategies 13 7.2) Marketing mix programs 14 a) Product 14 b) Price 14 c) Place 15 d) Promotions 15 1) Executive Summary This marketing report is aimed to analyze the electrical appliance retailer, Fortress, and provide(provides) several recommendations to improve its market positioning that can achieve its targets and objectives. After investigating the current situation and external environment, it is suggested to launch a new promotion campaign that allows Fortress to gain more attention from consumers and succeed in the industry. It is found that the trend of collective purchasing is significant on the internet. Also, the number of marriage increased with the economy rebounded. In the...
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...There is a sense of identity when people know their roots. The desire and personal inclination gained by knowing the history from which one comes can provide a sense of being grounded and proud, and most importantly it assists them in knowing who they truly are. It is not a surprise when we read novels with exciting and exhilarating characters that their complex situations lead to confused and unstable lifestyles. Exploring the life of Helga Crane in Nella Larson’s Quicksand and Clare Kendry in Larson’s Passing illustrates the issues the two protagonists face when the tone of their skin became a matter of focus and the results their decisions create. Both novels most likely are Nella Larson’s personal quest in a life of searching for acceptance. As an African American novelist during the Harlem Renaissance, Nella Larsen completed these two novels along with a few short stories. It is apparent that her stories dramatize situations Larsen faced during her actual lifetime. Her father, Peter Walker, was a West Indian man who died when Larsen was a young girl. Her mother, Marie Hanson Walker went on to marry a white man, Peter Larsen, which eventually began some internal racial issues for Nella. Nella struggled finding that sense of comfort and acceptance from her family and peers. Being raised in a lower- middle class white household, she felt like a black child that did not belong. Her newfound white family did not accept her and her black relatives also failed to accept her as...
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...THE ORIGINS AND DEVELOPMENT OF THE ENGLISH LANGUAGE This page intentionally left blank THE ORIGINS AND DEVELOPMENT OF THE ENGLISH LANGUAGE SIXTH EDITION ± ± John Algeo ± ± ± ± ± Based on the original work of ± ± ± ± ± Thomas Pyles Australia • Brazil • Japan • Korea • Mexico • Singapore • Spain • United Kingdom • United States The Origins and Development of the English Language: Sixth Edition John Algeo Publisher: Michael Rosenberg Development Editor: Joan Flaherty Assistant Editor: Megan Garvey Editorial Assistant: Rebekah Matthews Senior Media Editor: Cara Douglass-Graff Marketing Manager: Christina Shea Marketing Communications Manager: Beth Rodio Content Project Manager: Corinna Dibble Senior Art Director: Cate Rickard Barr Production Technology Analyst: Jamie MacLachlan Senior Print Buyer: Betsy Donaghey Rights Acquisitions Manager Text: Tim Sisler Production Service: Pre-Press PMG Rights Acquisitions Manager Image: Mandy Groszko Cover Designer: Susan Shapiro Cover Image: Kobal Collection Art Archive collection Dagli Orti Prayer with illuminated border, from c. 1480 Flemish manuscript Book of Hours of Philippe de Conrault, The Art Archive/ Bodleian Library Oxford © 2010, 2005 Wadsworth, 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...
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...ARTICLE IN PRESS Behaviour Research and Therapy 46 (2008) 836– 844 Contents lists available at ScienceDirect Behaviour Research and Therapy journal homepage: www.elsevier.com/locate/brat Prevalence and correlates of hoarding behavior in a community-based sample Jack F. Samuels a,Ã, O. Joseph Bienvenu a, Marco A. Grados a, Bernadette Cullen a, Mark A. Riddle a, Kung-yee Liang b, William W. Eaton c, Gerald Nestadt a a Department of Psychiatry and Behavioral Sciences, Johns Hopkins University School of Medicine, 600 N. Wolfe Street, Meyer 109, Baltimore, MD 21287-7228, USA Department of Biostatistics, Bloomberg School of Public Health, Johns Hopkins University, Baltimore, MD 21287, USA c Department of Mental Health, Bloomberg School of Public Health, Johns Hopkins University, Baltimore, MD 21287, USA b a r t i c l e in fo Article history: Received 14 February 2008 Received in revised form 7 April 2008 Accepted 8 April 2008 Keywords: Hoarding Prevalence Risk factors Personality disorders Comorbidity abstract Little is known about the prevalence and correlates of hoarding behavior in the community. We estimated the prevalence and evaluated correlates of hoarding in 742 participants in the Hopkins Epidemiology of Personality Disorder Study. The prevalence of hoarding was nearly 4% (5.3%, weighted) and was greater in older than younger age groups, greater in men than women, and inversely related to household income. Hoarding was associated with alcohol dependence;...
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...Contesting the Margins of Modernity: Women, Migration, and Consumption in Thailand Author(s): Mary Beth Mills Source: American Ethnologist, Vol. 24, No. 1 (Feb., 1997), pp. 37-61 Published by: Blackwell Publishing on behalf of the American Anthropological Association Stable URL: http://www.jstor.org/stable/646565 . Accessed: 18/04/2011 07:38 Your use of the JSTOR archive indicates your acceptance of JSTOR's Terms and Conditions of Use, available at . http://www.jstor.org/page/info/about/policies/terms.jsp. JSTOR's Terms and Conditions of Use provides, in part, that unless you have obtained prior permission, you may not download an entire issue of a journal or multiple copies of articles, and you may use content in the JSTOR archive only for your personal, non-commercial use. Please contact the publisher regarding any further use of this work. Publisher contact information may be obtained at . http://www.jstor.org/action/showPublisher?publisherCode=black. . Each copy of any part of a JSTOR transmission must contain the same copyright notice that appears on the screen or printed page of such transmission. JSTOR is a not-for-profit service that helps scholars, researchers, and students discover, use, and build upon a wide range of content in a trusted digital archive. We use information technology and tools to increase productivity and facilitate new forms of scholarship. For more information about JSTOR, please contact support@jstor.org. Blackwell Publishing and American Anthropological...
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...Handouts and FACEX Scenarios Page Handouts for Lesson 1 Handout #1. Sources of Support and Assistance for Army Families 51 Handouts for Lesson 2 Handout #2. TF Falcon Scenario #1 53 Handout #3. TF Falcon Task #1 57 Handout #4. TF Falcon Task #2 59 Handout #5. FAC Equipment Supply Checklist 61 Handout #6. FAC Stations General Equipment Setup Instructions 63 Handout #7. Equipment Considerations—Telecommunications and Transportation 65 Handout #8. Staffing the FAC for 24-Hour Operation 67 Handout #9. Sample Standing Operating Procedure (SOP) 69 Handouts for Lesson 3 Handout #10. TF Falcon Scenario #2 85 Handout #11. TF Falcon Task #3 87 Handouts for Lesson 4 Handout #12. Sample Appointment Order for Family Assistance Team Members 89 Handout #13. FAC Client Case Record (DA Form 5897) 91 Handout #14. Community Services Flowchart 93 Handout #15. FAC Client Intake and Referral Sheet 95 Handout #16. Workshop Evaluation 97 Handout #17. TF Falcon Scenario #3 99 Handout #18. TF Falcon Task #4 101 Scenarios for the Family Assistance Center Activation Exercise (FACEX) 103 Handout #1 Sources of Support and Assistance for Army Families 1. Army Community Service (ACS). ACS is the principal family readiness resource for soldiers, DoD civilians, and Army family members on or near installations. It is staffed by volunteers and paid professionals. Among the services ACS provides are:...
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...Handouts and FACEX Scenarios Page Handouts for Lesson 1 Handout #1. Sources of Support and Assistance for Army Families 51 Handouts for Lesson 2 Handout #2. TF Falcon Scenario #1 53 Handout #3. TF Falcon Task #1 57 Handout #4. TF Falcon Task #2 59 Handout #5. FAC Equipment Supply Checklist 61 Handout #6. FAC Stations General Equipment Setup Instructions 63 Handout #7. Equipment Considerations—Telecommunications and Transportation 65 Handout #8. Staffing the FAC for 24-Hour Operation 67 Handout #9. Sample Standing Operating Procedure (SOP) 69 Handouts for Lesson 3 Handout #10. TF Falcon Scenario #2 85 Handout #11. TF Falcon Task #3 87 Handouts for Lesson 4 Handout #12. Sample Appointment Order for Family Assistance Team Members 89 Handout #13. FAC Client Case Record (DA Form 5897) 91 Handout #14. Community Services Flowchart 93 Handout #15. FAC Client Intake and Referral Sheet 95 Handout #16. Workshop Evaluation 97 Handout #17. TF Falcon Scenario #3 99 Handout #18. TF Falcon Task #4 101 Scenarios for the Family Assistance Center Activation Exercise (FACEX) 103 Handout #1 Sources of Support and Assistance for Army Families 1. Army Community Service (ACS). ACS is the principal family readiness resource for soldiers, DoD civilians, and Army family members on or near installations. It is staffed by volunteers and paid professionals. Among the services ACS provides are:...
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...FUEL SUBSIDY REMOVAL AND THE NIGERIAN ECONOMY (A CASE STUDY OF ABAKILIKI LOCAL GOVERNMENT AREA, EBONYI STATE) BY NKWAGU OLUCHI WINIFRED PA/2008/182 DEPARTMENT OF PUBLIC ADMINISTRATION FACULTY OF MANAGEMENT AND SOCIAL SCIENCES CARITAS UNIVERSITY, AMORJI-NIKE, ENUGU. ENUGU STATE AUGUST 2012 1 TITLE PAGE FUEL SUBSIDY REMOVAL AND THE NIGERIAN ECONOMY (A CASE STUDY OF ABAKALIKI LOCAL GOVERNMENT AREA, EBONYI STATE) BY NKWAGU OLUCHI WINIFRED PA/2008/182 A RESEARCH PROJECT PRESENTED IN PARTIAL FULFILLMENT OF THE REQUIREMENT FOR THE AWARD OF BACHELOR OF SCIENCE (B.SC.) DEGREE IN PUBLIC ADMINISTRATION DEPARTMENT OF PUBLIC ADMINISTRATION, FACULTY OF MANAGEMENT AND SOCIAL SCIENCES, CARITAS UNIVERSITY, AMORJI-NIKE, ENUGU, ENUGU STATE. AUGUST 2012 2 CERTIFICATION This is to certify that Nkwagu Oluchi Winifired with Registratoin Number PA/2008/182 has successfully carried out a research work on “Fuel Subsidy Removal and the Nigerian Economy (A case Study of Abakaliki Local government Area, Ebonyi State.) in partial fulfillment of the requirement for the award of Bachelor of science (B.Sc.) degree in Public Administration ---------------------------------Mr. M. O. Ugada (Project Supervisor) -------------------------Date --------------------------------Mr. M. O. Ugada (HOD Public Adminstration) ---------------------------Date -------------------------------External Examiner ---------------------------Date ...
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...THE ARMCHAIR ECONOMIST by Steven E. Landsburg Praise: "Witty economists are about as easy to find as anorexic mezzo-sopranos, natty mujahedeen, and cheerful Philadelphians. But Steven E. Landsburg...is one economist who fits the bill. In a wide-ranging, easily digested, unbelievably contrarian survey of everything from why popcorn at movie houses costs so much to why recycling may actually reduce the number of trees on the planet, the University of Rochester professor valiantly turns the discussion of vexing economic questions into an activity that ordinary people might enjoy." —JOE QUEENAN, The Wall Street Journal "The Armchair Economist is a wonderful little book, written by someone for whom English is a first (and beloved) language, and it contains not a single graph or equation...Landsburg presents fascinating concepts in a form easily accessible to noneconomists." —ERIK M. JENSEN, The Cleveland Plain Dealer "...enormous fun from its opening page...Landsburg has done something extraordinary: He has expounded basic economic principles with wit and verve." -DAN SELIGMAN, Fortune "An ingenious and highly original presentation of some central principles of economics for the proverbial Everyman. Its breezy tone conceals the subtlety of the analysis. Guaranteed to puncture some illusions and to make you think." —MILTON FRIEDMAN CONTENTS Introduction I. 1. 2. 3. 4. 5. WHAT LIFE IS ALL ABOUT The Power of Incentives: How Seat Belts Kill - 3 Rational Riddles: Why the Rolling Stones...
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...> 168159 CD >m Gift of YALE UNIVERSITY With the aid of the ROCKEFELLER FOUNDATION 1949 OSMANIA UNIVERSITY LIBRARY Call No. Author %&V/S#/ 2-^ & Accession No. - . This bookihould be returned on or before the date last marked below. WHAT IS LITERATURE? JEAN-PAUL SARTRE Translated from the French by BERNARD FRECHTMAN PHILOSOPHICAL LIBRARY NEW YORK Copyright, 1949, by Philosophical Library, Inc. 15 EAST 40th Street, New York, N.Y. Printed in the United States of America TABLE OF CONTENTS Foreword I II What Why is Writing? Write? Whom Does One Write? 7 38 III For IV Situation of the Writer in 1947 161 Index 299 67 FOREWORD want to engage yourself," writes a young imbecile, "what are you waiting for? Join the Communist Party." A great writer who engaged himself often and disengaged himself still more often, but who has forgotten, said to me, "The worst artists are the most engaged. Look "If you at the Soviet painters" "You want tres is to murder An old critic gently complained, literature. spread out insolently all Contempt for belles-let- through your review." A petty mind calls me pigheaded, which for him is evidently the highest insult. An author who barely crawled from name sometimes awakens men accuses me of not being one war to the other and whose languishing memories in old concerned with immortality; he knows, thank God, any number of people whose chief hope it is. In the eyes of an American...
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...Reading the Novel in English 1950–2000 i RTNA01 1 13/6/05, 5:28 PM READING THE NOVEL General Editor: Daniel R. Schwarz The aim of this series is to provide practical introductions to reading the novel in both the British and Irish, and the American traditions. Published Reading the Modern British and Irish Novel 1890–1930 Reading the Novel in English 1950–2000 Daniel R. Schwarz Brian W. Shaffer Forthcoming Reading the Eighteenth-Century Novel Paula R. Backscheider Reading the Nineteenth-Century Novel Harry E. Shaw and Alison Case Reading the American Novel 1780–1865 Shirley Samuels Reading the American Novel 1865–1914 G. R. Thompson Reading the Twentieth-Century American Novel James Phelan ii RTNA01 2 13/6/05, 5:28 PM Reading the Novel in English 1950–2000 Brian W. Shaffer iii RTNA01 3 13/6/05, 5:28 PM © 2006 by Brian W. Shaffer BLACKWELL PUBLISHING 350 Main Street, Malden, MA 02148-5020, USA 9600 Garsington Road, Oxford OX4 2DQ, UK 550 Swanston Street, Carlton, Victoria 3053, Australia The right of Brian W. Shaffer to be identified as the Author of this Work has been asserted in accordance with the UK Copyright, Designs, and Patents Act 1988. All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, except as permitted by the UK Copyright, Designs, and...
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