...Case Study – 2 LightHouse How should revenue be recognized for sales of both the ship finder devices and service? EITF 00-21 states “that in arrangements for multiple deliverables, the delivered item(s) should be considered a separate unit of accounting if all of the following criteria are met: The delivered item(s) has value to the customer on a standalone basis (i.e., it is sold separately by any vendor or the customer could resell the deliverable on a standalone basis) There is objective and reliable evidence of the fair value of the undelivered item(s) If the arrangement includes a general right of return, delivery or performance of the undelivered item(s) is considered probable and substantially in the control of the vendor”. In this case it says that lighthouse devices are made to be exclusively with the light house services and there are no other competitors making devices that work with the Lighthouse services. Therefore even if the customer cancels the service at any time the device does not have value to the customer on a stand alone basis therefore revenue can not be recognized by the arrangement with multiple deliverables. According to SAB no, 104 to recognize revenue “Persuasive evidence of an arrangement exists, Delivery has occurred or services have been rendered, the seller's price to the buyer is fixed or determinable and Collectability is reasonably assured”. So the revenue for the Ship Finder Device can be recognized after the completion of the...
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...shows how a typical shift may seem like everything goes wrong, and nothing could possibly make things worse. There are days when the typical worker wishes they did not get out of bed. Occurrences happen and people want to run off the job and give up, but people should not give up. Accidents happen, and when they do, people should evaluate what is happening at work. There are ways and options to fix broken lights, and equipment utilized on the job. At times it looks like there is no solution, but there are always options one may not view as available to them. The best option for an employee to choose is to not panic. The job looks dark at times, but there is a light at the end of the tunnel, or in this case, a light in the top of the lighthouse. The film teaches how equipment failures occur, but if people ban together and help each other the job will go smoothly and the organization of the company improves. The roles of external social pressures have a high amount of influence in organizational ethics. The news media, social networks, and word of mouth of customers affect the organizations publicity and reputation immensely. The employees of a company should always remember to help each other when they are able, and an extra hand makes light work. Social pressures influence organizations and companies to maintain quality assurance within the organization. The company must maintain a clean, safe, and productive environment at all times. A well-organized company will...
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...The Power of Manipulation In Virginia Woolf’s, To the Lighthouse, there a many constructional themes at work; through a constructional lens I will be looking at the theme of manipulation. Manipulation plays a big role in To the Lighthouse. Not only is manipulation a big part of Mrs. Ramsey’s character but Virginia Woolf manipulates time throughout the novel. “Naturally, one had asked her to lunch, tea, dinner, finally to stay with them up at Finlay, which had resulted in some friction with the Owl, her mother, and more calling, and more conversation, and more sand, and really at the end of it, she had told enough lies about parrots to last her a lifetime (so she had said to her husband that night, coming back from the party). However, Minta came...Yes, she came, Mrs. Ramsay thought, suspecting some thorn in the tangle of this thought; and disengaging it found it to be this: a woman had once accused her of "robbing her of her daughter’s affections"; something Mrs. Doyle had said made her remember that charge again. Wishing to dominate, wishing to interfere, making people do what she wished—that was the charge against her, and she thought it most unjust. How could she help being "like that" to look at? No one could accuse her of taking pains to impress. She was often ashamed of her own shabbiness. Nor was she domineering, nor was she tyrannical.” (67) This quote shows Mrs. Ramsey’s manipulation and the way people see her. While some people love Mrs. Ramsey because they cannot...
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...ST. Augustine Lighthouse & Museum Our intention for this trip was to leave on Friday after Thanksgiving. I wanted to take my 1-year-old grandson with us, as he loves to ride the train. Choosing the Ripley’s train tour because I think it is the most convenient to get off and back on when exploring the many stops they have to offer. In addition to the convenience of getting off and on at will, a narrated history lesson is also included free of charge. On Black-Friday, we started our journey although later than originally planned due to traffic congestion of crazed shoppers. Changing our plans according to our delays, we parked at Sugar Mill Train station to embark on our tour. Our narrator like always was very enthusiastic quickly catching all of our attention in the process. I originally anticipated departing to look around the Presbyterian Church. Unfortunately, due to our late start we were all-hungry and decided instead to get off at St. George Street. My grandson really loved the tram ride and was not at all interested in getting off. Luckily, a distraction by a horse and carriage and the mention of ice cream he soon forgot all about the train. After a snack, a little shopping and a lengthy stroll we were ready to finish our train tour. Completing the train tour, we then chose the lighthouse for our next destination instead of the Fort. Upon arrival to the lighthouse, we were soon disappointed when they would not allow my grandson to be carried to the top...
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...Week 2 Assignment: Understanding Effective Money Management Assessment A, Part 1: Creating a Personal Financial Statement - Assets | 1 point | Car: Bluebook value $1250.00Cash: $378.00Savings Accounts: $826.00 | Assessment A, Part 2: Creating a Personal Financial Statement - Debts | 1 point | Rent: $750.00Electric/ Gas bill: $131.75Cable/ internet/ Phone bill: $80.42Credit Card: $31.00Cell phone bill: $72.37 | Assessment A, Part 3: Identify Money Management Tool | 1 point | Explain to Monica how the money management tools were identified. | Students should explain how they evaluated various cash management products and services. | Assessment A, Part 4: Creating a Personal Financial Statement – Steps | 1 point | Drag the steps listed on the right into their correct sequences on the left. When done click the Send button | Step 1: I got all my financial stuff together – bills, loans, bank statements, etc. | Step 2: I balance my checkbook. | Step 3: I decided what were my assets and what were my debts. | Step 4: I enter my assets in the program. | Step 5: I enter my debts in the program. | Step 6: The program gave me a Net worth figure at the end. | Assessment B: Creating a Monthly Cash Flow Statement ...
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...Diagnostic Algebra Assessment Definitions Categories Equality Symbol Misconception Graphing Misconception Definition Concept of a Variable Misconception Equality Symbol Misconception As algebra teachers, we all know how frustrating it can be to teach a particular concept and to have a percentage of our students not get it. We try different approaches and activities but to no avail. These students just do not seem to grasp the concept. Often, we blame the students for not trying hard enough. Worse yet, others blame us for not teaching students well enough. Students often learn the equality symbol misconception when they begin learning mathematics. Rather than understanding that the equal sign indicates equivalence between the expressions on the left side and the right side of an equation, students interpret the equal sign as meaning “do something” or the sign before the answer. This problem is exacerbated by many adults solving problems in the following way: 5 × 4 + 3 = ? 5 × 4 = 20 + 3 = 23 Students may also have difficulty understanding statements like 7 = 3 + 4 or 5 = 5, since these do not involve a problem on the left and an answer on the right. Falkner presented the following problem to 6th grade classes: 8 + 4 = [] + 5 All 145 students gave the answer of 12 or 17. It can be assumed that students got 12 since 8 + 4 = 12. The 17 may be from those who continued the problem: 12 + 5 = 17. Students with this misconception may also have difficulty with the idea that adding...
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...Team B Calorie Count Tool PRG/211 May 5, 2014 Team B Calorie Count Tool PROBLEM STATEMENT Team B was asked to develop a program which would calculate the user’s daily intake of calories and measure those calories against the overall calories expended. The core purpose of this program will do two primary functions. First, it will record the user intake of calories as acquired through meals throughout the day. Second, the user will record caloric output associated with physical activity. This information will be calculated together to determine the caloric surplus or deficit for the user. In order for the program to execute accurately, and provide customized results, the user will be required to input personal data to include gender, age, weight, and height. This additional information is essential to determine the user’s default caloric burn rate, otherwise known as the basal metabolic rate (BMR). The BMR and the calories burned as a result of physical activity will be calculated against the intake of calories to determine the overall success for the user. As the program is executed it must: * Record user name, age, height, weight to enable more accurate calculations * Record the users specific caloric values entered for each meal * Record the user activity and caloric burn values for that activity * Calculate the basal metabolic rate (BMR) for the individual * Subtotal the total caloric values for the day * Combine the physical activity and...
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...Problem Solving with Computing Homework - WEEK 2 [30 points] This is a review of some of the material from Chapter 2 and lectures from class. No credit for answers that are copies or near verbatim transcripts – please use your own words1 and document sources where appropriate. 1 This will apply to all assignments in this class. Answer the following questions: Chapter 2 1. Short Answers [1 point each, 2 points total] 1. What does a professional programmer usually do first to gain an understanding of a problem? The first thing that a professional programmer usually do first to gain an understanding of a program is to closely relate customer (Interview ) to inquire or gather information about the problem. 2. What two things must you normally specify in a variable declaration? The two things normally specified in a variable declaration are the variable type and identifier. 2. Algorithms / Pseudocode [1 point each, 5 points total] 1. Design an algorithm that prompts the user to enter his or her height and stores the user’s input in a variable named height. Declare height Display “Enter Your Height” Input Height Display “Height” 2. Write assignment statements that perform the following operations with the variables a and b. - Adds 2 to a and stores the result in b. - Subtracts 8 from b and stores the result in a Set b=2+a Set a=b-8 3. Write a pseudocode statement that declares the variable cost so it can hold real numbers. Floating Point-Variable...
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...11108944 Name: ASHWINI KUMAR Roll No. : RE3R02B32 PART- A 1. Ans :- (a) unary and ternary operator Unary operator:- It pecedes an operand . The operand (the value on which the operator operates ) of the unary operator must have arithmetic or pointer type and the result is the value of the argument. Example:- If a=5 then +a means 5 If a=0 then +a means 0. If a=-4 then +a means -4. Ternary operator:- It precedes an operand. The operand of the unary operator must have arithmetic type and the result is the negation of the operand’s value. Example:- If a=5 then –a means -5 If a=0 then –a means 0 If a=-4 then –a means 4. (b) Assignment and equalto operator Assignment operator:- Equal to operator: An assignment operator assigns value In this we put the To a variable. value as it is. Example – Example- a*=5 means a=5*5. Int a; a=5 means a is initialized with 5 if(a==5) { return true; } return false; (c) Expression and statement Expression:- An expression is any valid combination of operators , constants , and variables. Example:- ...
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...Selection statements Selection is used to select which statements are to be performed next based on a condition being true or false. Relational expressions In the solution of many problems, different actions must be taken depending on the value of the data. The if statement in C I used to implement such s decision structure in its simplest form – that of selecting a statement to be executed only if a condition is satisfied. Syntax: if(condtion) statement executed if condition is true When an executing program encounters the if statement, the condition is evaluated to determine its numerical value, which is then interpreted as either true or false. If the condition evaluates to any non-0 value (positive or negative), the condition is considered as a “true” condition and the statement following the if is executed; otherwise this statement is not executed. Relational Operators In C Relational operator | Meaning | Example | < | Less than | age < 30 | > | Greater than | height > 6.2 | <= | Less than or equal to | taxable <= 200000 | >= | Greater than or equal to | temp >= 98.6 | == | Equal to | grade == 100 | != | Not equal to | number !=250 | In creating relational expressions, the relational operators must be typed exactly as given in the above table. Thus, although the following relational expressions are all valid: age > 40 length <= 50 temp >= 98.6 3 < 4 flag == done day != 5 The following are invalid: length =< 50 ...
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...STUDY HABITS OF SECOND YEAR BS-AVTECH STUDENTS OF PATTS COLLEGE OF AERONAUTICS S.Y 2013-2014 An Undergraduate Research Presented to The Languages Department of PATTS College of Aeronautics In Partial Fulfillment of the Requirements for the course ENGL 211 – Technical Report Writing By Guevarra, Giorgio Martin C Guevarra, Lorenzo Miguel Jang, Jose, Yosalina, Leo Xander March 2014 ACKNOWLEDGEMENT The researcher would like to express our thanks to the lord. Our God for his guidance towards everything we do In life, including this study that we had made, and for being an inspiration for us all to do our best in life. We give our thanks to Ms. Karen M. Millano, our adviser for ENGL 211, for carefully and patiently guiding us so that we may finish the thesis research, and for supporting us and believing in us, that we can accomplish our task finishing the thesis. To the respondents of this study, we express our gratitude because without them, this thesis research would not have been completed, we thank them for allowing us to conduct a survey during their spare time, and their patience and integrity in answering the survey. To our parents, for their support and everlasting patience and understanding for us. And lastly to our classmates, since they have been with us since the beginning of the semester and they had been our companions in everything we do for the subject ENGL 211. ABSTRACT STUDY HABITS OF...
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...SCHOOL OF ENGINEERING YEAR 3 MECHATRONICS ASSIGNMENT LAB REPORT Reading an Analogue Voltage from a Potentiometer to turn a Motor on and off with reading of 40 Assignment 2 Owais Jahanzeb BENG Mechanical Engineering with buissness Lecturer: Dr. Tom Shenton Aim & Objectives The aim of this lab is to develop a functioning program for the PICDEM board to read an analogue signal from a potentiometer and turning a motor on or off if the signal exceeds a certain limit. The program should depict the function that it should turn the motor ON and OFF if the potentiometer reading is less than or equal to 40. The practical uses of such program can be seen in automotive , injection moulding machines, wood processing machines, modern temperature controlled plants, speed control torque operations. Developing Program 1 Figure 1. The schematic circuit & PICDEM board configuration for Program Figure 1. The schematic circuit & PICDEM board configuration for Program The objective of program is to read the correspondent voltage analogous to the potentiometer position and switch the motor on if the reading is over 40 and switch it off if the reading is less than or equal to 40, the value can be adjusted by twisting the screw clockwise and anticlockwise. The program works by implementing the following code. PIC program for Test of potentiometer with value less equal to 40 with comments: include <p16f917.inc> extern DisplayDigit1, DisplayDigit2...
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...Law Written Assignment 3 Case Study 1 Parks, a 7-foot, 265-pound center for the San Diego Slick, objected when his contract was assigned from the ABC Corporation to the XYZ Corporation, the team’s new owner. The change of owners did not cause a change in the composition of the team although a new coach was hired. Parks’s compensation and his responsibilities remained the same. Was this contract assignable? Facts of the Case: 1) Parks contract was assigned from the ABC Corporation to XYZ Corporation. 2) Parks compensation and his responsibilities remained the same. Issues: 1) The reason why we are in court today is to identify if Park’s contract was assignable. Rules of the Law: 1) Personal Service Contract – The parties agree that a personal service contract may be assigned. This allows the trade of an athlete from one team to another team. 2) Notice of Assignment – Assignee is under a duty to notify the obligor that the assignment has been made and performance must be rendered to the assignee. 3) Anti-Assignment Clause – Prohibits the assignment of rights under the contract. 4) Approval Clause – requires that the obligor approves any assignment of contract. Analysis & Conclusion: Since we do not have all the facts we can assume the following: 1) Parks contract did include the Personal service contract. 2) Notice of assignment was made by XYZ Corporation. 3) Parks contract did NOT include Anti-Assignment Clause. ...
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...Management Accounting Individual Assignment 1. Variable manufacturing cost per unit = (323,000,000-160,000,000-24,000,000-100,000,000) 850,000 = $45.88 per unit Fixed manufacturing cost per unit = $100,000,000 850,000units = $117.65 per unit Total manufacturing cost per unit= 45.88+117.65 = $163.53per unit 2. Fixed overhead rate= $100,000,000 800,000units =$125 per unit Production volume variance= (850,000 X 125)-(800,000 X 125) =$106,250,000-$100,000,000 = $6,250,000 Favourable 3. Absorption costing. | $ | $ | SalesLess: Cost of goods soldOpening inventoryProduction(850,000 X (255+125))(-)Ending inventory(30,000 X 405)Gross MarginAdjustments for production variance(850,000-800,000)x125Operating Income | 0323,000,000(11,400,000) | 450,000,000(311,600,000) | | | | | | 138,400,0006,250,000F | | | 144,650,000 | Income Statement for the year ended 31December 2012 4. Variable Costing Income Statement for the year ended 31 December 2012 | $ | $ | SalesOpening inventoryProduction(850,000 X 255)(-)Ending inventoryContribution MarginFixed factory overheadOperating income | 0216,750,000(7650,000) | 450,000,000(209,100,000) | | | 240,900,000(100,000,000) | | | 140,900, 000 | 5. Based on the calculations of absorption costing and variable costing for the year 2012,it would be better to calculate and measure using the absorption costing...
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...Reflection assignment In this assignment I will be using the Gibbs Reflective Model, reference, to reflect on an incident that occurred in placement that demonstrates an understanding of the Outcome : 3.1: Demonstrate that they respect diversity and individual preferences and value differences, regardless of their own personal views. To do this I will first, briefly describe the event, supporting my outline with relevant information. I will then explore the event, and discuss why it is important and how it relates to the learning outcome. I will also be discussing why materials such as law and guidelines say this is important. I will then proceed to analyse the incident by breaking it down and picking out the main features of the experience, discussing why they are important, whilst linking the main points together. I will attempt to think about opposing arguments to what I have explored, and discuss the advantages and disadvantages of the arguments. Finally I will be using SMART goals, to create an action plan for future development. Explain incident with evidence Whilst on a shift, we had an elderly patient arrive on the ward. The patient suffered from a Frank Haematuria, Colovesciular fistula as well as incontinence. It was suggested that the patient received surgery to have this corrected, but the patient refused surgery, stating that at his age he did not want to go through with it, and wanted to put a DNAR in place. I along with the other nurses respected his choice...
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