...Case 04-7: Lighthouse I. Summary The Lighthouse Company is dedicated to offer services to marine or shipping companies. Their services are based on the tracking and location of the boats of their clients. In order to offer the service, Lighthouse must install an equipment of tracking boats which will have a cost of sale of $10.000,00 dollars, no reimbursable and a tracking system with a monthly cost of sale of $300,00 dollars. This way their clients will continuously receive the data on the location and routes of their boats. The clients must accept this service by means of two contracts. One that stipulates the purchase of the tracking equipment and other that stipulates the monthly fee by the tracking service, usually with duration of a year. Both contracts could have a discount, depending on the amount of services and equipment that is acquired. Lighthouse is the only producer of the tracking equipment and it does not have competitors in the present market compatible with its service. Another factor is that the clients could cancel their services at any time. II. Issue Several factors as services and sale of equipment based on GAAP, entrances of accounting, mercantile right are due to consider. • How are due to recognize the sales and income of Lighthouse, like sale equipment or sale service? • Is the tracking equipment independent of the service? • Is due to consider the income of Lighthouse like a hybrid between equipment and service, like a single...
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...I. Succinct The case present a company named Lighthouse that it business specializes as a provider of locating services for the shipping industry. The services comprise of a one-way messaging service that routes messages from the ships at sea to the shipping company’s offices. The messages provide the shipping company detailed information regarding to ship location, speed and current local weather. The way the system works for gathering the ships data is, by installing a device as a dedicated hardware unit in the ships that serves as tracing device in which Lighthouse rendered the services, Lighthouse will connect the device to its service. Before the Ship Finder service can put in place the company required to customers sign two contracts, one for the sale of the devices and the other governing the provision of the service. The service contracts generally have duration twelve months and are billed monthly, customer may terminate the services at any time but the amounts paid for the devices are nonrefundable. The Lighthouse devices are made to be used exclusively with the Lighthouse services, the standard pricing for the Ship Finder Device are $10,000 per unit (MSRP) and for the Ship Finder Service are $300 a fixed monthly payments per unit. Payments for the devices are due upon completion of the installation and final acceptance by the customer. The services are priced at standard rates although discounts are offered; depending on the number of devices sold...
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...9 -5 0 7 -0 3 2 REV: JULY 23, 2012 ELIE OFEK PSI India—Will Balbir Pasha Help Fight AIDS? (A) Every time Sanjay Chaganti, program director of HIV/AIDS Prevention at Population Services International (PSI) India, walked the streets of Mumbai's red-light district, he felt as though there was probably no other place like it in the world. Although dirty, crowded, and run-down, the district known for its brothels and the local Indian mafia was also a vibrant area that included shops, restaurants, and movie theaters. At any time of the day or night and at any time of the year, the redlight district was an area that was always alive and open for business. This particular afternoon in March 2002 was not unlike any other day in this area of Mumbai. To Sanjay and his colleagues at PSI, however, the red-light district of Mumbai was also ground zero for the growing HIV/AIDS epidemic in India—something that the nonprofit organization was fully committed to prevent. Over the past 10 years, PSI had worked to educate sex workers in Mumbai about HIV and the significantly lower transmission rates that resulted from the use of condoms. It was estimated that there were between 20,000 and 30,000 sex workers within a 10-block area of the red-light district. Since roughly 85% of all HIV transmission in India occurred through intercourse with sex workers, for PSI the red-light district was a major battleground in the fight to prevent the spread of HIV. To reach as many sex workers...
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...Networking Proposal for Rubha Reidh Name Institution Table of Contents Abstract 3 Introduction 5 Overview of Satellite Link Technology 7 Overview of Fibre Optics Link Technology 9 Choice of Satellite over Fibre Internet Connection 10 Wireless Networking Design 12 Mesh Network Backbone 13 802.11 Access Points 15 Intranet Services 16 Challenges 16 Proposed System Design 17 Phase I: Bed and breakfast building to include the private rooms, common area and lounge 17 Phase II: Extending to cover the lighthouse and associated surrounding area 18 Budget 18 Phase I Deployment 18 Phase II Deployment 19 References 21 Abstract The aim of the Rubha Reidh internet project is to construct a robust computer network to encompass the whole lighthouse area using a high speed and reliable internet connection. This has been determined as mesh networking technology. This network will deliver access to email, Web pages, and internet resources for users in the lighthouse area, using both laptops and desktops, as well as mobile devices with connectivity capability. By leveraging the usage of robust and inexpensive wireless network technology, this plan will substantially decrease expenditures for ensuring internet connectivity for the whole lighthouse area, as well as allow better elasticity in planning and expansion. Rubha Reidh is an automated lighthouse that is located in the Scottish remote western coast. Its remoteness stems from the fact that its nearest neighbour is Melvaig (an Inn...
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...drawn at random. What is the probability that none of the balls drawn is blue? | A. | 10 | 21 | | | B. | 11 | 21 | | C. | 2 | 7 | | D. | 5 | 7 | | | 3. if selling price is doubled, the profit triples. Find the profit percent. | A. | 66 | 2 | | 3 | | B. | 100 | | C. | 105 | 1 | | 3 | | D. | 120 | | 4. three times the first of three consecutive odd integers is 3 more than twice the third. The third integer is: | A. | 9 | B. | 11 | C. | 13 | D. | 15 | | | 5. The difference between a two-digit number and the number obtained by interchanging the positions of its digits is 36. What is the difference between the two digits of that number? | A. | 3 | B. | 4 | | C. | 9 | D. | Cannot be determined | E. | None of these | | | | 6. A boat running upstream takes 8 hours 48 minutes to cover a certain distance, while it takes 4 hours to cover the same distance running downstream. What is the ratio between the speed of the boat and speed of the water current respectively? | A. | 2 : 1 | B. | 3 : 2 | C. | 8 : 3 | | D. | Cannot be determined | E. | None of these | | | | 7. Running at the same constant rate, 6 identical machines can produce a total of 270 bottles per minute. At this rate, how many bottles could 10 such machines produce in 4 minutes? | A. | 648 | B. | 1800 | | C. | 2700 | D. | 10800 | | 8. Two numbers are respectively 20% and 50% more than a third number...
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...Scene-by-scene Commentary • This is intended as a teacher resource and should not be given to students. They will absorb and remember much more of what they discover and write down for themselves. • Scene numbers are for easy reference; they may refer to sequences rather than single scenes. They have no official standing and should not be quoted in essays or answers. Chapter division are from the DVD. • Time shifts are indicated thus: F/B-W = wartime memories; F/B-PW = post war memories; H or D = dreams, hallucinations – though they are often mixed up, so it is an indication only • 'Clue': used to point out deliberate illogicalities etc. that may cause unease on first viewing but are really obvious only on subsequent viewings. S/T: 'sub-text' = things said that take on another layer of meaning on second viewing. • 'Teddy' is used for the Marshal persona, 'Andrew' for his real identity as a patient. Similarly Chuck / Dr Sheehan. • Abbreviations used: // = CUT; M = motif; A = allusion; F/S = foreshadowing (signposting); MS = Martin Scorsese narrative commentary 1. screen text: Boston Harbour Islands, 1954 fog; a ferry appears; a man (Chuck) stands at the bow // INT. HEAD - DAY: a man being sick "It's just water. It's a lot of water." SHALLOW FOCUS on manacles and handcuffs, PULL FOCUS as he emerges He joins a solicitous Chuck at the rail. They introduce themselves – he is Teddy Daniels, a "legend" in the US Marshalls. Teddy concedes that he used to...
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...inflation and interest rate for the sole purpose of investment returns. As observed the scope management plan is overall good. Recommendation for improvement on report and tracking performance can be enhanced in avoiding delay and mitigate risk. Also, various financial methods has been used to determine quick cash flow returns. Calculation on NPV is the best recommendation provided based on the exclusive mutually project factor as well as financial analysis views concluded from scholars. Contents Executive Summary………………………………………………………………………… ………… i 1. Introduction 1 1.1 Project Background 1 2. Critical Analysis of Scope Management for Project 2 2.1 Scope Definition 2 2.2 Project Scope Management 4 3. Financial Analysis of Project 6 3.1 Factors that influence the choice of discount rate 9 3.2 The value of a discounted cash flow analysis...
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...S245-S256_Krugman2e_PS_Ch18.qxp 9/16/08 9:23 PM Page S-245 chapter: 18 Public Goods and Common Resources 1. The government is involved in providing many goods and services. For each of the goods or services listed, determine whether it is rival or nonrival in consumption and whether it is excludable or nonexcludable. What type of good is it? Without government involvement, would the quantity provided be efficient, inefficiently low, or inefficiently high? a. Street signs b. Amtrak rail service c. Regulations limiting pollution d. An interstate highway without tolls e. A lighthouse on the coast 1. Solution a. Street signs are nonrival in consumption (if I make use of a street sign, that does not reduce your opportunity to use it) and nonexcludable (no one can prevent another person from making use of a street sign). So street signs are a public good. Because of the free-rider problem, the quantity provided privately would be inefficiently low. b. Amtrak rail service is rival in consumption (if I consume a seat, you cannot) and excludable (you cannot consume the service if you do not have a ticket). Although Amtrak rail service is a private good, it creates a positive externality in the form of reduced road and air traffic congestion. The market would provide an inefficiently low level of passenger rail service, so there is a justification for government intervention to support Amtrak. c. Regulations limiting pollution are nonrival in consumption (my benefit...
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... too, and his tail still up,' as he expressed it. Born in a town, Taggart had not much country lore - at sparrows, blackbirds, thrushes, his knowledge stopped; but he enjoyed the bobbery the little beggars were kicking up, and though a trifle stiff perhaps, he felt fine'. He lit his pipe, and almost at once his brain began to revolve the daily problem of how to get a job, and why he had lost the one he had. Walking, three months ago, burly, upright, and secure and jolly, into the room of his chief at the officers of Conglomerated Journals Ltd. , he had been greeted with: Morning, Taggart. Georgie Grebe is to give us an article for the Lighthouse. He won't have time to write it, of course. I want you just to do us a column he could sign something Grebeish. I'm anxious for a feature of that sort every week now in the Lighthouse; got half a dozen really good names. We must get it on its legs with the big Public. Taggart smiled. Georgia Grebe! The name was a household word - tophole idea to get him! Did he ever write a line in his life, sir? Don't suppose so - but you know the sort of thing he would write; he gets nothing for it but the Ad. The week...
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...her birth in 69BC to her suicide in 31BC, she did not live the life of what one would consider to be that of a princess. Cleopatra was the daughter of the pharaoh of Egypt, thus a princess. One would think that being born a princess leads a life of happiness and the eventual life goal of being the Pharaoh; however, this was not the case for Cleopatra. She did not get to live a happy life. This princess lived in Egypt at the time when Rome was extremely powerful. Rome was a growing world power and conquering country after country. During Cleopatra’s rule,...
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...Poverty) BACKGROUND, LOCATION AND TARGET BENEFICIARIES. The BOMA Project is a U.S. nonprofit and registered Kenyan NGO with a proven track record, measurable results and a transformative approach to alleviating poverty and building resiliency in the arid lands of rural Africa. Rural Entrepreneur Access Project (REAP) replaces aid with sustainable income and helps women to “graduate” from extreme poverty by giving them the tools they need to start small businesses in their communities. With this new and diversified source of income, they can feed their families, pay for school fees and medical care, accumulate savings for long-term stability, survive drought and adapt to a changing climate. The BOMA Project has been named one of 17 “Lighthouse Activities” worldwide by the United Nation’s Momentum for Change initiative. The winners will be honored at a November 20 ceremony in Warsaw, Poland during the UN’s annual climate-change conference. These activities are beacons of hope, which is according to executive secretary of the UN Framework Convention on Climate Change. They highlight some of the most practical, scalable and replicable examples of what people, businesses, governments and industries are doing to tackle climate change. Climate change is creating longer droughts every year in Northern Kenya and is endangering a culture that has long depended on raising livestock for survival. BOMA’s work, to develop alternative means of income for some of the poorest people in the...
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...IIE Module Guide INTD7321 INTERIOR DESIGN 3A MODULE MANUAL/GUIDE 2016 (First Edition: 2016) This manual enjoys copyright under the Berne Convention. In terms of the Copyright Act, no 98 of 1978, no part of this manual may be reproduced or transmitted in any form or by any means, electronic or mechanical, including photocopying, recording or by any other information storage and retrieval system without permission in writing from the proprietor. The Independent Institute of Education (Pty) Ltd is registered with the Department of Higher Education and Training as a private higher education institution under the Higher Education Act, 1997 (reg. no. 2007/HE07/002). Company registration number: 1987/004754/07. © The Independent Institute of Education (Pty) Ltd 2016 Page 1 IIE Module Guide INTD7321 DID YOU KNOW? Student Portal The full-service Student Portal provides you with access to your academic administrative information, including: an online calendar, timetable, academic results, module content, financial account, and so much more! Module Guides or Module Manuals When you log into the Student Portal, the ‘Module Information’ page displays the ‘Module Purpose’ and ‘Textbook Information’ including the online ‘Module Guides or ‘Module Manuals’ and assignments for each module for which you are registered. Supplementary Materials For certain modules, electronic supplementary material is available to you via the...
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...[pic] Case Study: [pic] ONE LAIYA BEACH RESORT Bgy Laiya, San Juan, Batangas, Philipines A Research Case Study by: Mark Louis V. Birot BSBA Major in Management - ETEAAP A C K N O W L E G E M E N T First of all, I would like to thank our Lord and Savior Jesus Christ for the providence and strength He has given me in completing this project. Second, I would like to dedicate this to my father, Pastor Joselito R . Birot for being my inspiration in completing this decade-long fulfillment of my dreams which at first I thought would not be possible but now became possible. This goes the same for my family members who always believe in me. I would also like to thank Mr. and Mrs. Paulo Sison and Family for extending all the help in having access to the resort information that I need in completing this study. It would have been very difficult for me to do this due to work schedule without their help. Thanks also to my Senior Manager Liza Tazewell, for extending me the privilege of adjusting my schedule to attend to very important classes at the University. To the Philippine Women’s University office of the Expanded Tertiary Education Equivalency Accreditation Program (PWU-ETEEAP) headed by Director Dr. Hipolito T. Palcon , my sincerest gratitude for being very nice and accommodating to working students like us, especially Prof. Glenda. Lastly, I would like to acknowledge all the brethren of Lighthouse Apostolic Ministry of...
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...Abstract: The Diaoyu/Senkaku Islands have brought China and Japan into a bitter dispute for many decades. With regard to the real question of who owns sovereignty over the islands, the two claimants can not come to terms on several critical issues, such as whether the islands were terra nullius when Japan claimed sovereignty in 1895, whether Japan returned the islands to China after the Japanese defeat in WWII, and how their maritime boundary in the East China Sea should be demarcated according to international law. There is no ready solution to the longstanding stalemate, but the pending dispute could be shelved and managed from escalating into a military conflict. INTRODUCTION The Diaoyu Islands in Chinese or Senkaku in Japanese are a tiny group of islands, 6.3 km² in total, in the East China Sea. The islands consist of eight tiny insular formations, of which only two are over 1 km² (the Diaoyu/Uotsuri Island is the biggest one with 4.3 km²), five are completely barren, and none are currently inhabited or have had any kind of reported human economic activity. Notwithstanding these unfriendly natural features, the islands have brought China and Japan into a bitter dispute since 1960’s because of their strategic importance in terms of security and economy, as well as their significant political implications. The Diaoyu/Senkaku Islands are located approximately midway between the island of Taiwan and the Japanese Ryukyu Islands, around 120 nautical...
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...State versus Private Ownership Andrei Shleifer Department of Economics Harvard University Cambridge, Massachusetts. Abstract Private ownership should generally be preferred to public ownership when the incentives to innovate and to contain costs must be strong. In essence, this is the case for capitalism over socialism, explaining the "dynamic vitality" of free enterprise. The great economists of the 1930s and 1940s failed to see the dangers of socialism in part because they focused on the role of prices under socialism and capitalism, and ignored the enormous importance of ownership as the source of capitalist incentives to innovate. Moreover, many of the concerns that private firms fail to address “social goals” can be addressed through government contracting and regulation, without resort to government ownership. The case for private provision only becomes stronger when competition between suppliers, reputational mechanisms, the possibility of provision by private not-for-profit firms, as well as political patronage and corruption, are brought into play. 1 What kinds of goods and services should be provided by government employees as opposed to private firms? Should government workers make steel and cars in government-owned factories? Should teachers and doctors be publicly employed or should they work for private schools and practices? Should garbage be picked up by civil servants or employees of private garbage haulers? Should the whole economy be "socialized"? Although...
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