...In the Lighthouse revenue recognition case, there are two alternatives. The first alternative is that the device and service is a single unit of accounting and both should be recognized as the service is provided. The second alternative is that the devices and services represent two separate earnings processes which need to be recognized separately. Alternative 1. According to FASB 605-25-25-5, there are three criteria that need to be met in order for an arrangement with multiple deliverables to be considered separate accounting units. First, the items need to have standalone value to the customer. Second, there needs to be objective and reliable evidence of the fair value of the undelivered items. Third, if the arrangement includes a general right of return relative to the delivered item, delivery or performance of the undelivered item or items is considered probable and substantially in the control of the vendor. According to these terms, the device and service are not separate because they do not have standalone value since the devices are made to be used exclusively with the Lighthouse services and there are no other competitors making devices that work with the Lighthouse services. Therefore the device should be combined with the service and recognized over the service period. Alternative 2. According to FASB 605-10-25-3, revenue should ordinarily be accounted for at the time a transaction is completed, with appropriate provision for uncollectible accounts...
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...The highly anticipated Samsung Galaxy S5 is finally announced and what all the hype led to was, to me, a very disappointing device with only very incremental updates to the device's predecessor, the Galaxy S4. First of all, whether or not someone would like the new design is very subjective. I personally was expecting a more premium choice of material like metal and glass rather than plastic but the plastic was not the largest disappointment since all of the Galaxy devices made by Samsung are all plastic but I personally really dislike the design patterns on its back which looks more awkward than it is glamorous. The camera is one part of the device that I would say met my expectations with the ability to capture 4k videos and being able to see HDR pictures while I'm taking the picture are examples of features that are actually useful. The speed of the camera, as Samsung would say has the fastest autofocus in any smartphone to date, another feature that I would still consider relevant the some people's daily life. There are many more things to say about the S5, but I think that it is still a little early to give my full opinions about the phone before actually using it because who knows? I may end up liking the design patterns or maybe just put one of Samsung's designer cases on it and call it a day. The Galaxy S5 in by no means a bad phone, but it just didn't live up to all the...
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...trucking companies offices. The trucking company is provided with detailed information: GPS location of both the tractor and the trailer, speed of the truck/trailer, whether the trailer doors are open, how much weight the trailer is carrying, etc. Truck Locators must install a dedicated hardware unit on the truck and the trailer before the Truck Finder service can be used. Customers generally sign their contract on the date of the sale for both the hardware (devices) and for the truck monitoring services. Service contracts generally have a duration of 12 months and are billed monthly. Service and devices are sold at standard rates, but discounts are offered depending on the number of units purchased and placed in service. The discounts do not appear to be unreasonable. Standard pricing for the services and devices is as follows: Product or Service Price Truck Finder Device $15,000 per unit, MSRP Truck Finder Services $500 per month, per unit (tractor is billed separately from trailer) The Truck Locator devices are made to be used exclusively with the Lighthouse services. No competitor makes...
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...plus any necessary appendixes (i.e. organizational charts, graphs etc.) The e-commerce company that I have selected is gazelle.com. Actually, they like to consider themselves a re-commerce company, because part of their service is to take devices that might otherwise find their way directly into a landfill and sell them to other people who might still want them. Gazelle.com is a very simple website to use. The most basic explanation of what they do is that they allow you to get money for your old electronics. In order to sell your old devices, you start by navigating to their website, www.gazelle.com. Once you’re there, it’s pretty simple to figure out what’s next. You have a few options, iPhone, Cell Phones (which pertains to other-than-iPhone smartphones), IPad, IPod, Macbook, or Mac. There are pictures of each type of device so it’s dead simple to figure out. Just click on the type of device, and then click on the model of device. Once you have selected your device model, you indicate the condition of your used device, and gazelle.com will give you a quote. If you choose to accept that quote, you’ll enter your personal information, lock in the quote (which is good for 30 days), and gazelle.com will ship you a container to put your device in and ship it...
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...interaction with peers and adult facilitators. The task of defning developmentally appropriate technology use is no different from the task of defning developmentally appropriate use for any other learning tool, such as a book or a set of blocks. Collaborative, interactive use of technology appears to have positive efects on social skills, whereas excessive solitary use may be harmful.10 3. Whether use is sedentary or mobile. Active play is an important part of ECE, and technology use should support this goal. Sedentary technology use is associated with increased rates of obesity, but incorporating technology into active play (e.g., exploring outdoor environments while using a tablet to identify wildlife, exercise-based games on such devices as the Wii gaming system) can...
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...There were quite a few rhetorical devices in the movie clip. My favorite was when Mr. McGee was describing his old Executive Assistant. Back in the day they we all called secretaries, but they knew as much of the goings on of the company than their immediate boss and other executives wanted to admit or believe. I think that is one reason why the named changed. The other reason is that it sounds more professional and less demeaning. There are four classes of rhetorical devices. Class one consists of one word or a phrase that makes something less important, gives a way out if challenged, and specific words to upscale something. Class two devices succeed on unwarranted assumptions. Class three, which is my favorite, is humor or exaggeration. I use this one all the time and never realized that there was a specific name for what I was doing. Class four is using or conforming a definition to meet your needs. The devices when used properly can captivate the audience. If they are used wrong it can get the audience in an uproar very quickly. If the author or speaker uses these devises the way they are intended to one could not argue against them and they would have an air tight opinion. A very experienced person using these devices can convey their argument to any group and have them at least stop and think. If these devices are once again used correctly the claims that are made could sound extremely creditable. It will once again depend on how they are used and if confronted how the...
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...service industry is a very unique commerce that encompasses the likes of many different trades into one situation. Within the restaurant business there are managerial trades, culinary trades, service trades, financial trades, as well as many other micro-trades. Each of these stated vocations work together to provide an enjoyable and quality experience for the consumers who patronize the establishment. Post 79 is an established restaurant that strives to provide a superior experience to its patrons. There are many areas in which Post 79 can improve the customers’ encounter through innovative changes. One of these innovations that could enhance the consumers’ encounter is introducing technology at the tables through the placement of tablet devices in which the consumer can choose to interact with their servers, view the food and drink options, leave feedback, pay for their meals, as well as use it to listen to music or surf the web. Opportunity In America today people have become preoccupied with technology and all that it can do for an individual. Apple’s quarterly revenue rose 26% and rang in at $37.5 billion in September 2013 (Apple Press Info, 2013). IBM, which is a technology giant that provides software to businesses across the globe, has shown nearly an 11% earnings growth in 2013 (NASDAQ, 2013). Although not everyone may desire to incorporate this into their dining experience, there is a large amount of people that would and it could actually open the door to a whole...
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...metrics used in network management that can be broke down into three sections including classic, cost, and revenue for short. The classic metrics consist of availability which is the percentage of time during which a service is functioning properly. Availability is broken into two aspects, as a whole and availability that factors maintenance, where maintenance is more effective because it only captures unavailability caused by a negative surprise. MTBF or Mean Time Between Failures is a measure of reliability its job is to give an indication of how often a service or device becomes unavailable, but not so much the length of the outage. MTTR also known as Mean Time To Repair provides the length of time it takes for services that are impacted by failures to be restored. Total cost of operations can be normalized over a different group of metrics, such as, the number of devices and the operational cost per device. Devices and differ in nature and scale so this metric is not always meaningful unless dealing with homogeneous environments. The number of ports is another metric that provides a more level playing field and allows operational cost to be compared across different types of equipment. An example of number of service instances could be the operational cost per voice extension. The number of end users would be the operational cost per employee in an enterprise. There are also metrics that concern the network management impact on revenue, one problem with this is that the amount...
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...operations that they preform are very helpful when comes to keeping track of documentations and managing the client’s information. A computer will save the worker time because it allows all the client’s information to be stored in one location that is at the worker’s fingertips. Which give the worker more time to focus on the needs of their client. However it is not a good ideal for the workers to store the information only one device, because issues with accessing can arise. Computers and other electric devices are open to getting attacked by hackers, viruses, or power outage, so the worker will need to have more than one option for keeping the client’s information safe. Human Service helpers should use agency issued firewall backup systems and other programs to ensure that they have access to the client’s information at all times. In my opinion it is always best if the worker keep a notebooks with the clients’ information by doing this it give the worker a hard copy of their client’s information. Some human service helper may decide to use a recording device to store the client’s information, I would not use this method because in my opinion this is not safe because someone could over hear or find and listen to the recording, which would be a...
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...obtained and reviews and ideally the customer will supply specific units that have had the problem. Next, alternatives should be identified and evaluated. Is it possible that the issue is not related to manufacturing? I would take my tracking list and defective devices and meet with Engineering and Quality in an effort to ensure that the problem is manufacturing. One alternative to consider might be the customer’s use of the device. Are the devices being used and troubleshooted properly? Assuming the issue comes down to manufacturing, we’ll need to work with Engineering to tweak development in an effort to resolve any defects. A control group of upgraded devices needs to be tracked in order to ensure the issue is solved. If there’s still an issue, we need to continue to find solutions in development and put them into action. Frequent communication with the customer is crucial in ensuring their satisfaction with the solution. If the customer is still discussing an alternative vendor after the problem is corrected, a revision in the service level agreement may be considered whereby a nominal financial penalty is involved for similar future issues. Perhaps a small percentage discount on, or refund of, defective devices would be included. As a final effort only, financial concessions might have to be made in order to keep a valued customer. Chaffee, J. (2012). Thinking Critically (Tenth ed.). Boston:...
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...Will 2015 be the year of wearable technology? * Article * Wearable technology = smart watches (Apple), use a headset to participate in virtual worlds (Oculus Rift), pay for purchases using a heartbeat reading wristband (Nymi which uses heartbeat as a password), & controlling the computer communicating with a wave from an armband (Myo to use arm gestures to flip through presentations, play games, or music players) * Eventually, headsets will allow sensors to connect to other parts of the body as well * Entering in access codes or passwords wastes time, creates bad experiences, & indulge in wasted energy trying to keep up with different passwords & pins or replacing them * Could lead to poorer controls * Technology is changing to tend to our needs by providing a more natural experience * Focus more on useful, entertaining & personal experiences * Very intuitive, easy & natural for people * User friendly, will tend to older generations that aren’t capable of knowing the ways of technology, as well as for mentally or physically impaired individuals * http://www.wired.com/2013/12/wearable-computers/all/ * Wearable technology replaces the power of smartphone by increasing accessibility, without the hardships of taking your smartphone out of your pocket or stopping you while doing activities (bicycle, swimming, hiking, skiing) * Wearable revolution could take faster...
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...CMIT 350 WAN and SOHO Skills Implementation Use this document as a guide for formatting and organizing your CMIT 350 Skills Implementation challenge. Title Page Professionalism will be key to your success and advancement in your academic and professional career. Use the title page to identify relevant information such as your name, the course, professor, and submission/completion date. Document Index/Contents Organization will allow your document to be divided into key areas of consideration and allows an overall structure to be placed over the submission. Sample text: I. Site “XXXXXXXX” Challenges and Implementation II. Site “XXXXXXXX” Challenges and Implementation III. Site “XXXXXXXX” Challenges and Implementation IV. Bibliography Site “XXXXXXXXXX” Challenge and Implementation (Provide a section for each site, as suggested in your table of contents.) Site Details and Challenges (Summary) Here, you will simply summarize the site requirements and/or challenges you are attempting to overcome. You will not need to implement solutions or discuss your approach at this point. This information is provided to you and can simply be organized and restated as you understand it. Think of this area as what needs to be corrected. Suggested length would be one or two paragraphs. Sample text: As described in the scenario, the xUMUC site was developed without any VLAN structure, and administrators have found the need to isolate broadcast traffic from a layer-2 perspective. Site...
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...no single device that offers the best features of all the gadgets and hence a need of integrating them into one arises. With the already existing concept of internet of things, the need of the hour is to enable this technology to understand and analyse human habits and act accordingly. * The need of a common platform that interacts with all the devices and supports the interaction of all gadgets amongst themselves. E.g. here we wish to have a network pool registered with the Master Controller which enables connectivity and interaction of all the devices with each other. So a DSLR connected to a Smart TV through the master controller shall enable us to see the captured moments on the big screen. * The humanoid thinking of the Master Controller is what we intend to achieve in order to derive the maximum value of all the devices. The devices shall in this case act as per my thoughts. UNDERSTANDING THE APPROACH Here we see the Master Controller (MC) connected to all the devices through the Li-Fi ("light fidelity" technology, that can be a complement of RF communication or a replacement in contexts of data broadcasting. It is high speed and bidirectional which carries much more information and has been proposed as a solution to the RF-bandwidth limitations) and Bluetooth, the devices in turn are connected to this common pooled network established by the Master controller. CASE: Peter has been working on his DELL STUDIO for a long time now. The MC device interacts...
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...personal use) program has a wizard-based interface which makes it very straightforward to use. Point MiniTool Partition Recovery at the problem drive, specify the area to be searched, and it'll scan for the missing partition. A report will let you know what the program has found, and you can recover the partition in a few seconds. You don't get a bootable recovery disc here, so if your system partition is damaged then MiniTool Partition Recovery won't help you very much. Otherwise, it provides a quick and easy way to locate and restore lost partitions [ (Williams, 2013) ]. A tool called BitPim which is a device that specifically works for CDMA devices, such as LG, Samsung, Sanyo and other manufacturers. This tool is a good one for working with devices that use Sprint, Verizon and U.S. Cellular as their providers, since it primarily works well with CDMA carries & devices. This is not a tool I would recommend that a law enforcement agency should use since it is a freeware...
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...The Xstat is a device that helps stop the bleeding from critical wounds, such as a gunshot wound. It was designed by a group called “Revmedx” from Oregon. The group consists of scientists and many combat veterans. The FDA announced and made it an official medical product on April 3rd, 2014. In the past, squad medics would have to use a gauze and bandages, along with applying direct pressure to stop the bleeding of a gunshot wound, and sometimes even that wouldn't work. With the XStat the bleeding can be stopped in 20 seconds. In the Xstat syringe, there are 92 sponges, that can soak up to 300 milliliters of fluid for one victim. The cellulose sponges are coated with a homeostatic agent, and grow rapidly to fill the hole in less than 15 seconds....
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