...cellular In the case “Velocity cellular” the company is planning to promote and market a prepaid phone service plan called “Power Startepack” in 2008. The “Power Starterpack” will provide each subscriber with a new activation card and a prepaid voucher for a total nonrefundable fee of 200$. The voucher gives the subscriber an airtime window of 360days to use 50$ worth of minutes. In addition, there are no general right of return held by the subscriber relative to the delivered items contained in the prepaid plan. In this case study, the issue is to understand which is the appropriate method for recognizing revenue for the “Power Starterpack”. Indeed, for the purpose of revenue recognition, it is important to understand whether the deliverables included in the agreement (i.e. the card and the voucher) must be considered two separate units of accounting or not. This point is particularly relevant because in accordance with GAAP 605-25-25-2: a) revenue arrangement with multiple deliverables shall be divided into separate unit of accounting if the deliverables in the arrangement meet the criteria in paragraph 605-25-25-5 b) arrangement consideration shall be allocated among the separate unit of accounting based on their relative selling prices… and c) applicable revenue recognition criteria shall be considered separately for separate units of accounting. Based on GAAP 605-25-25-5 I believe that the card and the voucher should be considered as a separate unit of accounting. Indeed...
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...example, information about the Spot Cards. Assurance Services give reliable opinions about the particular subject in order to reduce information risk (risk that comes from incorrect information). 2) The use of electronic payment technology offers particular benefits and costs. Below is an account of the benefits and cost to various parties. * Benefits and Costs to Stadium Vendors The use of electronic payment provides more accurate information to vendors for examining their businesses. The system records information like the card number, location code and date and time of transaction including the products sold. As such, the vendors are able to observe and follow detailed information about sales volume of each and every item he has in stock. By using this technology, the vendor is now able to keep records of his items, financial reports and his work becomes precise enabling more profits. * Benefits to fans at the stadium. The fans are able to use their Spot Cards to make purchases instead of walking with cash. The stadium has ATM-like machines which allow them to transfer money onto their electronics cards. They can also buy cards with cash at the stadium if ever they do not possess their own cards. In order to keep track of their balance there are card readers located in the stadium to check balance on their cards. Even after purchase is made at a vendor, the fans are able to view the amount to be deducted from their cards before transaction is completed...
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...an example of when our clerk over spent for supplies and eventually was caught misusing government funds. Detailed research and detailed planning are the next steps of when we gathered the budget information and the receipts that the individual used to make sure that they were authorized to use the government credit card. Ethical and an analysis were gathered to see if the individual did the act out of spite towards an individual or the company but keeping in mind the soldier did wrong and what would possibly lead them to misuse the card. The limitations of using the card are then being evaluated but also gathering a plan to implement and designate a certain person of a certain position to use the card without an issue. Going back into the previous transactions of the card that was used would be a key point in the investigation and also making sure that the individual was the one that kept using the card signing for all the major transactions. Presenting the findings of the card history and transactions shows that the soldier used the card for unauthorized purchases and uncalled for supplies. Also, a sworn statement of the soldier is evaluated with all the card history to compare all the information, which obviously shows the soldier, lied and did commit the crime. Lastly,...
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...Case Study: Velocity Cellular Case Study: Velocity Cellular Revenue Recognition in a Multiple-Element Arrangement Velocity Cellular Services is planning the rollout of a new prepaid phone service called Power Starterpack. Using the current, relevant accounting guidance, determine and support the appropriate method for recognizing revenue for this new product. Power Starterpack Details Velocity Cellular sells the Power Starterpack for $200. The Power Starterpack consists of two elements: a new activation card and a prepaid voucher for $50 worth of airtime. The new activation card allows the subscriber’s cellular phone to function and gives the subscriber additional features not available with the old activation card. Activation cards can be purchased separately from Velocity. Identical activation cards can be purchased from other vendors. The $50 prepaid airtime voucher must be used within 360 days or the remaining value is forfeited. If there is no activity for seven consecutive months, the subscriber’s account is closed and the phone number is deactivated. No refunds are given and the subscriber has no general rights of return for the Power Starterpack. Are the Deliverables Considered Separate Units of Accounting? Velocity Cellular adopted ASU 2009-13, “Revenue Arrangements with Multiple Deliverables” in the current fiscal year. The Update amends the criteria in Subtopic 605-25 for separating revenue in multiple-deliverable arrangements. The amendments...
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...secret of this hidden message that is before me. All I can see is groups of letters; an alphabet soup of sorts. This is the way I felt while in the first grade. The teacher had set a progress report on my table that was to be handed to my parents. I ran all the way home exited and impatient. I don’t even remember looking both ways when crossing streets along the way. I just wanted to get home as fast as I could. As soon as I arrived, I just flung the door open and ran into the house searching for my mother. I found her in the laundry room folding clothes that she had just finished ironing. At home, my family always spoke Spanish, English was hardly if ever used. So I practically threw the progress card toward her. “Mama mira lo que me dio la profesora para ti!” My mother took the card and looked at it. Then she flipped it over and looked at it again. She had a puzzled look on her face as she turned it back to the front. I just looked up at her with big round eyes waiting for an explanation as to the secret that it held. “Que es lo que dice?” “Se lo daremos a tu padre cuando llege.” “Pero que dice?” “Tendras que esperarte.” Great, why won’t she tell me, what the big secret is? I will have to wait for my dad to get done playing G.I. Joe. That is what he called being in the Army. The grandfather clock in the corner of the room just ticked and seemed like the hands would barely move. I could not tell time with that clock, but I knew that while mom was making dinner, my...
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...close-up to wide shot. In the frame audiences can saw Ronna laid in mud lonely and zoom shots gives a sensation of unreality and attract audiences to keep watching. Tilts At the beginning of the film, when Simon is calling someone the camera is forward to him. After he hang up, the camera turns horizontally 90 degrees and becomes a lateral shot. In this scene audiences can both see Simon and Ronna who comes into the frame from the door far away from the camera. Close-up In the film, it uses a lot of Close-up to show details, including actor’s faces, Todd’s credit card, wound of strip club patron, and so on. Close-up can easily bring actor’s feeling to audiences by showing details on their face, from their expressions audiences can know their emotions. Also many details need to be showed to audiences so they can know what is going on, such as the close-up of Simon gives credit card to front desk and the name on the card is Todd. Dolly shots Also the film uses lots of dolly shots. Such as Simon and his friends drive on the road, and Ronna walks into the supermarket, the camera is setting in front of them and moving at the same speed as them to show their movement so the story can keep going. Crane shots When Ronna go to the party, the camera first shows the big green face which is set up above crowd in the party place and them the camera turns to take a shot of the crowd. Crane shots is used to show the whole party and audiences can know how many people in there and the environment...
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...student needs to individualize his approach to school, there is a time and place for good old uniformity and standardization. There are some good habits, which, if your child chooses to use, will increase his retention and comprehension. They are based on a concept called active reading. This idea is simple: The more of your child's brain is engaged in the act of reading, the more he learns. The following strategies are good active reading habits that will help any reader: • Use the cover up: For many students, the words on the page run and blur together -- especially if you are hard wired like myself. To mitigate this, use a three by five index card to cover everything except the sentence that your child is reading. When they finish a line, they move the card down and repeat the process. • Give the text the finger: Along with the card, have your child follow their reading with their finger, engaging a tactical learning style. • Read out loud or mouth the words: Again, another way to engage verbal processing. Many students don't need to literally talk out load -- mouthing the words serves the same end. • Keep moving: As always, fidgeting is good for the brain. Keep them moving, to keep them on target. • Use three-color highlighting: Highlights are a cheap and easy way to integrate visual memory into the reading process. Buy your child three colors and have them assign a different color to the main points, supporting details, and terms of the reading. • Use bookmarks/flagging:...
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...student needs to individualize his approach to school, there is a time and place for good old uniformity and standardization. There are some good habits, which, if your child chooses to use, will increase his retention and comprehension. They are based on a concept called active reading. This idea is simple: The more of your child's brain is engaged in the act of reading, the more he learns. The following strategies are good active reading habits that will help any reader: • Use the cover up: For many students, the words on the page run and blur together -- especially if you are hard wired like myself. To mitigate this, use a three by five index card to cover everything except the sentence that your child is reading. When they finish a line, they move the card down and repeat the process. • Give the text the finger: Along with the card, have your child follow their reading with their finger, engaging a tactical learning style. • Read out loud or mouth the words: Again, another way to engage verbal processing. Many students don't need to literally talk out load -- mouthing the words serves the same end. • Keep moving: As always, fidgeting is good for the brain. Keep them moving, to keep them on target. • Use three-color highlighting: Highlights are a cheap and easy way to integrate visual memory into the reading process. Buy your child three colors and have them assign a different color to the main points, supporting details, and terms of the reading. • Use bookmarks/flagging:...
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...INFORMATION TECHNOLOGY CONSULTANTS LTD. Evergreen Plaza, 260/B Tejgaon I/A, Dhaka – 1208 Phone: 9830310-13, Fax: 9830309 E-mail: info@itcbd.com, Web: www.itcbd.com SAND PS420 MERCHANT POS OPERATING GUIDE Sale: 1. 2. 3. 4. Swipe the card Compare the card information and input the amount and press Enter Confirm the Total Amount After getting print Merchant copy press Enter for Customer copy VOID: 1. 2. 3. 4. Select VOID option from the screen by press button 3 or touch it Press input the original Trace Number After view the original transaction information, press Enter to void After getting print Merchant copy press Enter for Customer copy Reprint the last/ any receipt: 1. 2. 3. a. Select REPRINT option from the screen by press 2 or touch it Select Reprint Last Receipt option and press Enter Select Reprint Any Receipt option and press Enter Type Trace no and press Enter Print Audit Report: 1. Select REPRINT option from the screen by press 2 or touch it 2. Select Print Audit Receipt option and press 4 or touch it Settlement: 1. 2. 3. 4. Select SETTLEMENT option from the screen by press button 4 or touch it Confirm to do the settlement Wait for settlement After settle success press Enter for settlement report Power OFF EXIT APP: Press POWER Button, press Enter to exit. POWER ON: Long press POWER BUTTON. POWER OFF: Press POWER Button, touch “Power Off” on the screen or press button 2 Caution: Above “POS OPERATING MANUAL” is depending on proper training....
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...early in the book when Jean Patrick stood up to his Tutsi name. “Jean Patrick said to his father, ‘Dadi, I am Tutsi.’”(Benaron 13). Jean Patrick grew up being aware of his ethnicity, but didn’t let it slow him down. When his coach wanted to give him a Hutu card, he felt guilty even after Uncle Emmanuel said he should get it. As they were talking he said “How can I? I’d be betraying my ethnie. Turning my back on you.”(Benaron 89). He had wanted his uncle to forbid him from getting the card, even if that meant he couldn’t win the Olympics. He couldn’t deal with the burden of lying about his heritage. “‘How can I suddenly be Hutu when every part of my face says Tutsi?’”(Benaron 90). Jean Patrick doesn’t understand why he should have it since it’s not his heritage. As things start to get bad for the Tutsi heritage again, Jean Patrick still embraces the race he was given. All he could think about was how his name somehow wasn’t on the Tutsi list, even after he got attacked he felt as if he should still be on the list. “He must apologize to Uncle because his own name was not on the list.”(Benaron 99). He felt as if he should have been on there with his family and the rest of his heritage. After Jean Patrick got his Hutu card he came across his brother. He could hardly bare to tell him. Out of everyone, his brother was the one he was the most scared of telling. “He tripped over his tongue to get the words out. ‘I’m sorry.’”(Benaron 110). Even though Roger did not care, Jean Patrick...
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...in us is that: (1) there is an active network connection to the Bank; and (2) the ATM has cash available. In this use case the basic flow of events consists of the following: (1) The Account Holder places card in card slot; (2) the system prompts Account Holder for PIN; (3) the Account Holder enters in PIN; (4)the system verifies the card and PIN are valid and prompts user to select a transaction; (5) the bank customer selects an account; (6) the Account Holder selects Withdrawal; (7) the system retrieves account information and prompts account holder for amount to withdraw; (8) the Account Holder enters the amount; (9) the system verifies that there is enough money in the account to support the withdrawal; (10) the system verifies there is enough cash in the machine to support the withdrawal and replies with a go/no go reply telling if the transaction is ok; (11) The system reduces the account by the amount requested and dispenses money to the Account Holder; (12) the card is returned to the Account Holder; (13) the receipt is printed; and finally; (14) the use case ends successfully. Alternate Course: Card Rejected. In this course flow of events are alternative for steps (5) (6) (7) in above typical course. They consist of following: (5) the system determines that the card or PIN is invalid; (6) the system displays an error message...
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...Number Mobile Number Postcode E-mail address: A2 I confirm that I meet: current CSCS Health & Safety requirements A3 Send my card to: my home address yes (We do not require a copy of your Health and Safety Test pass letter as this is stored on our database). The company address in section C a different address, which is: Postcode A4 I confirm to the best of my knowledge the information above is correct and I agree to comply with the CSCS Scheme rules as laid out in the CSCS Scheme booklet. I understand and agree that the information on this form will be used by ConstructionSkills for the purposes of administering the CSCS Scheme, this may include passing on information to Employers or Training Providers and for this purpose, your data may be entered onto a secure database accessible via a website. Please note that all application fees are non-refundable. If your application is incomplete you will be given 90 days to resolve any issues. Any applications returned after 90 days will be subject to an additional £30.00 non-refundable application fee. We may contact you by mail, telephone or e-mail to let you know about other goods or services or promotions which may be of interest to you. Please tick this box if you wish to receive such information from us. Your signature: Date: DD MM YYYY Please send VAT receipt SECTION B - Occupation & Card Details - please complete this section CSCS Occupation Title: Your occupation must be one as listed on the CSCS website: www...
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...student needs to individualize his approach to school, there is a time and place for good old uniformity and standardization. There are some good habits, which, if your child chooses to use, will increase his retention and comprehension. They are based on a concept called active reading. This idea is simple: The more of your child's brain is engaged in the act of reading, the more he learns. The following strategies are good active reading habits that will help any reader: • Use the cover up: For many students, the words on the page run and blur together -- especially if you are hard wired like myself. To mitigate this, use a three by five index card to cover everything except the sentence that your child is reading. When they finish a line, they move the card down and repeat the process. • Give the text the finger: Along with the card, have your child follow their reading with their finger, engaging a tactical learning style. • Read out loud or mouth the words: Again, another way to engage verbal processing. Many students don't need to literally talk out load -- mouthing the words serves the same end. • Keep moving: As always, fidgeting is good for the brain. Keep them moving, to keep them on target. • Use three-color highlighting: Highlights are a cheap and easy way to integrate visual memory into the reading process. Buy your child three colors and have them assign a different color to the main points, supporting details, and terms of the reading. • Use bookmarks/flagging:...
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...Business Administration Discipline Assignment for Event Marketing & Management A Hospitality Event for Sa Sa Anniversary Dinner Emily Yiu Executive Summary Sa Sa International Holdings Limited ("Sa Sa") is a leading cosmetics retailing group in Asia since 1978. Being one of the largest sole agents in cosmetics in Hong Kong, Sa Sa represents over 100 international beauty brands in Asia. The business includes Hong Kong & Macau, Mainland China, Singapore, Malaysia and Taiwan Region. This year is the 35th anniversary of Sa Sa International. We are going to hold a spectacular gala event on 28th April at The Mira Hong Kong. The name of the party is “Manifest Beauty of Life” highlighted the mission of Sa Sa to help people to make their life beautiful. As the biggest sole agents in cosmetics in Hong Kong, we must attach importance to the anniversary dinner. We wish we can bring a hospitality experience through our anniversary to gratitude our honorable guests. Background and Situation Analysis The grand gala party will be held on 28th April at the ballroom of the Mira Hong Kong. The party will have a cocktail time start at 6:30p.m and the dinner will start at 8p.pm. It will attend around 600 people and they are our business partner representatives, key account and agents, some senior employees and a number of most important customers. All the attendees are our distinguished guest. So we wish we can share our happiness to them make them to...
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...HAND TEST DR. EDWARD E. WAGNER HISTORICAL DEVELOPMENT • The first scientific attempts in relating the hand to personality developed out of the study of the body types (asthenic/thin; atheletic/ muscular; pyknic/ stocky) by Ernst Kretschmer in 1931. o BODY TYPES--- TRAITS( PSYCHOPATHOLOGIES ▪ PYKNIC: friendly ( depressive ▪ ASTHENIC: timid, introverted ( schizophrenic • Charlotte Wolff (1943) studied certain characteristics of the hand and handedness and derived a practical method of the hand interpretation based on the studied characteristic. o The Hand in Psychological Diagnosis (1951) considers the significance of endocrinological dysfunction, its psychological effects and chirological manifestations & outlines how and why the hand reflects temperament and personality. • The first empirical research was a report by Carmichael, Roberts and Wessell (1937) which showed that , to some degree, emotions can be encoded in and decoded from dynamic body movements, gait, and manual gestures. • The Hand Test was originated by E. Wagner in 1958 and was primarily used to differentiate normal from schizophrenic. • In 1962, Bricklin Protowski and Wagner published a monograph with an initial rationale and scoring for the Hand Test. THEORETICAL FRAMEWORK • Hand Test was developed to meet the general criteria for a projective test and also to be easily classified for empirical examination ...
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