...• Frank Anderson , President and CEO, Strategic Public Sector Solutions • Karen Barley, President, Corporate University Enterprise Inc. • Kent Barnett, CEO, KnowledgeAdvisors • Bob Beeman, Vice President, National Workforce Solutions, University of Phoenix • Patricia Begley, COO, RWD Technologies • Jim Bowles, Senior Director, BTS, USA • Stephen Carman, Vice President, Client Services, Element K Corp. • Sun Sun Chung, Vice President, Global Learning and Development and Strategy Integration, Pfizer Inc. • Cedric Coco, Senior Vice President, Learning and Organizational Effectiveness, Lowe's Companies Inc. • Bill Concevitch, Director, Learning and Development, CommVault Systems Inc. • Lance Dublin, CEO, Dublin Consulting • Tamar Elkeles, Vice President, Learning and Development, Qualcomm • Michael Echols, Ph.D., Executive Vice President, Bellevue University • Michael Forte, Assistant Commissioner, New York City Government • Chris Hardy, Director, E-Learning and Technology Center, Defense Acquisition University • Jeanette Harrison, Former CLO, American Express • John Higgins, Founder, Higgins Learning Group • Tim Hill, President, Professional Education Division, Blackboard Inc. • Edward Hoff, Vice President, Learning, IBM • Gerry Hudson-Martin, Director, Corporate Learning Strategies, Business Architects • Beverly Kaye, CEO and Founder, Career Systems International • Barbara Keen...
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...AGE SPECIFIC CARE NEONATE (1 – 28 days) Developmental Task = Trust versus Mistrust * Cuddle and hug (It promotes neural development and facilitates development of trust) * Risk-prevention * Position on the back for sleep, to prevent suffocation. * Initiate Sudden Infant Death Syndrome (SIDS) preventive interventions. * Use extreme caution in administering medications and assess potential influence of maternal medications on the neonate. * Position properly during feeding and burp the neonate. * Touch gently over the anterior and posterior fontanels, which are still soft. * Assess body temperature and maintain constant environmental temperature. * Assess fluid balance. * Protect from stressors such as lights, noise, and excessive handling. * Recognize that the neonate’s behavior is largely reflex in nature. * Facilitate bonding with the parents, especially the mother. INFANT (29 days – 2 years) Developmental Task = Trust versus Mistrust * Mistrust may result in failure to thrive. * Give familiar objects for comfort. * Limit number of strangers present. * Promote bonding to parents. * Keep parents in infant’s line of vision. * Assess carefully and use mother or primary caregiver’s insights to interpret behavior. * Minimize stressors: strangers, loud noises, bright lights, and sudden environmental changes. * Risk-prevention * Prevent choking or other injury due to foreign objects...
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...If you have expenses that qualify as miscellaneous itemized deductions, you can deduct the total amount of those expenses only to the extent that they exceed 2% of your adjusted gross income. There are three types of expenses that are subject to the 2% limit. They are unreimbursed employee expenses, tax preparation fees and other expenses. For an explanation of deductible and nondeductible expenses refer to Publication 529, Miscellaneous Deductions. Certain unreimbursed employee expenses are deductible as miscellaneous itemized deductions on Form 1040, Schedule A. To be deductible, the expense must be: * Paid or incurred in the tax year * For carrying on your trade or business of being an employee, and * Ordinary and necessary You can deduct other expenses subject to the 2% limit that you pay to: * Produce or collect taxable income * Manage, conserve, or maintain property held for producing such income, or * Determine, contest, pay, or claim a refund of any tax http://www.irs.gov/taxtopics/tc508.html For example, you can donate a car to a homeless shelter and receive a miscellaneous itemized tax deduction. Congress enacted Title 26, Section 170 of the US Code which allows taxpayers to deduct the fair market value of property contributions or value of cash gifts to qualified, tax-exempt charities. The government does put a limit on the ceiling amount for a charitable donation to 50% of the taxpayer's AGI. Also, if the fair market value of...
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...In-Class Exercise At 1 Jan 2014, P Ltd acquired 60% of the shares of S Ltd for $153,000 on a cum div. basis. P Ltd had acquired 40% of the shares of S Ltd two years earlier for $80,000. This investment, classified as a financial asset, was recorded at a fair value on 1 Jan 2014 of $102,000. The changes in fair value had all been taken to other comprehensive income. At 1 Jan 2014, the equity of S Ltd consisted of: Share capital | $160,000 | Retained earnings | 40,000 | At this date, the identifiable assets and liabilities of S Ltd were recorded at fair value except for: | Carrying amount | Fair Value | Inventory | $40,000 | $44,000 | Plant (cost $120,000) | 100,000 | 105,000 | At 1 Jan 2014, S Ltd’s assets and liabilities included a dividend payable of $50,000, and goodwill of $6,000. An analysis of the unrecorded intangibles of S Ltd revealed that the company had unrecorded internally generated brands, considered to have a fair value of $50,000. Further, S Ltd had expensed research outlays of $80,000 that were considered to have a fair value of $20,000. In its financial statements at 31 Dec 2013, S Ltd had reported a contingent liability relating to a potential claim by customers for unsatisfactory products, the fair value of the claim being $10,000. Tax rate is 30%. Required: Prepare the acquisition analysis at 1 Jan 2014. Acquisition analysis FV of A&L acquired at DOA = $160,000 + $40,000 (recorded equity) + ($44,000...
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...NAME: AIFUWA HOPE OSAYANTIN PHONE NO : +2348136751972, PIN – 269B7BC0, 7BEB93E6 EMAIL – aifuwahopeosayantin@yahoo.com WEBSITE – aifuwahopeosayantin.blogspot.com TABLE OF CONTENTS PAGES I. Abstract of the subject matter 2 II. Objectives 3 III. Scope of the study 3 IV. Introduction 4 V. Illustrations and Suggested solution 11 VI. Illustration and Suggested solution (Without Retained crates and closing balance on premises) 14 VII. Purpose of keeping separate accounts for containers 18 VIII. Uses of Container accounts 18 IX. Recommendations 19 References 20 1.1. OBJECTIVES This paper...
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...NAME: AIFUWA HOPE OSAYANTIN PHONE NO : +2348136751972, PIN – 269B7BC0, 7BEB93E6 EMAIL – aifuwahopeosayantin@yahoo.com WEBSITE – aifuwahopeosayantin.blogspot.com TABLE OF CONTENTS PAGES I. Abstract of the subject matter 2 II. Objectives 3 III. Scope of the study 3 IV. Introduction 4 V. Illustrations and Suggested solution 11 VI. Illustration and Suggested solution (Without Retained crates and closing balance on premises) 14 VII. Purpose of keeping separate accounts for containers 18 VIII. Uses of Container accounts 18 IX. Recommendations 19 References 20 1.1. OBJECTIVES This paper...
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...MEDICAL COURSES 4: HOSPITALITY AND TOURISM CHOICE: ______ 1: BUSINESS COURSES 2: EDUCATION COURSES 3: MEDICAL COURSES 4: HOSPITALITY AND TOURISM CHOICE: ______ ENTER COURSE CODE: FOR CHOICE 1 OUTPUT: TUITION FEE PER UNIT: 800.00 MISCELLANEOUS: 10,000 DO YOU WANT TO CONTINUE[Y/N]? NOTE: THIS WILL BRING YOU BACK TO THE OPTION 1 PRESS X TO GO BACK TO MAIN OPTIONS NOTE: FOR COURSE CODE 2: TF PER UNIT: 700.00 COURSE CODE 3: TF PER UNIT : 1000.00 MISCELLANEOUS: 9000 MISCELLANEOUS: 18000.00 FOR COURSE CODE 3: TF PER UNIT: 950.00 ------------------------------------------------- MISCELLANEOUS: 18000.00 FOR CHOICE 2 OUTPUT: COMPUTE SCHOOL FEES ENTER STUDENT NUMBER: 1233444 YOU ARE JOSH M. MADRIGAL ENTER COURSE CODE: 1 TUITION FEE: 24000.00 MISCELLANEOUS: 10000.00 ATHLETIC FEE: 1000.00 ID: 200.00 LIBRARY FEE: 250.00 TOTAL SCHOOL FEES: 35450.00 TUITION FEE: 24000.00 MISCELLANEOUS: 10000.00 ATHLETIC FEE: 1000.00 ID: 200.00 LIBRARY FEE: 250.00 TOTAL SCHOOL FEES: 35450.00 ENTER NO. OF UNITS ENROLLED: 30 COMPUTATION: TUITION FEE: Amount per unit * no. of units enrolled TOTAL: Tuition Fee + miscellaneous+ athletic fee+ID+library fee DO YOU WANT TO CONTINUE[Y/N]? NOTE: THIS WILL BRING YOU BACK TO THE OPTION1 PRESS X TO GO BACK TO MAIN OPTIONS...
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...This sarcastic tone generalize that the solider is being smart,or sarcastic. Then The father Mr. White gets the Monkeys Paw,he wishes for something saying, Punctuation Errors There should be a space after a closing quote. Replace with: ” I ”I wish for 200 pounds Miscellaneous Unpaired symbol: '“' seems to be missing ” (Jacob 94). After this statement the reader can say he is eager due, through his use of tone. Tone played a major factor on finding the theme of the passage. W. W Jacobs creates comparisons through metaphors, similes and allusions. For example when the narrator describes how his hand moved saying, Miscellaneous Unpaired symbol: '“' seems to be missing ” As I wish it twisted in my hand like a snake Miscellaneous Unpaired symbol: '“' seems to be missing ” (Jacob 91). This simile is implying that it must have scared him or he was nervous. Jacob uses a metaphor to describe the old man face stating, Miscellaneous Unpaired symbol: '“' seems to be missing ” There was no reply, the old man face was...
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...ANALYZING TRANSACTIONS QUESTION INFORMATION |Number | |Apr. 1 Bal. 18,750 | 219,140 Cash payments | |Cash receipts ? | | |Apr. 30 Bal. 22,175 | | | | | $22,175 = $18,750 + Cash receipts – $219,140 Cash receipts = $22,175 + $219,140 – $18,750 = $222,565 PE 2–5B Using the following T account, solve for the amount of supplies expense (indicated by ? below). |Supplies | |Jan. 1 Bal. 1,035 | ? Supplies expense | |Cash receipts 2,325 | | |Jan. 31 Bal. 786 | | | | | $786 = $1,035 + $2,325 – Supplies expense Supplies expense = $1,035 + $2,325 – $786 = $2,574 PE 2–6A a. The totals are equal since both the debit and credit entries were journalized and posted for $486. b. The...
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...appears that the first accountants under-depreciated these assets by around $9,000 in 2002 and 2003. These miscalculations caused material errors in the Accumulated Depreciation account as well. The straight-line method should have been used over the life of these assets, but was not used in 2002 or 2003. This error most likely resulted in an overpayment of taxes for those years. The second set of accountants correctly calculated the depreciation for the last three years. They did however misstate the depreciation expense in 2004 on the financial statements, but corrected said error the following year. An adjusting entry should take place to fix the original errors. 3. Miscellaneous There are very few instances when an expense should be placed in the Miscellaneous account. Each miscellaneous expense needs to be verified and possibly transferred to a different...
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...before finalizing their purchase. For time’s sake however, we will take a look at a few major differences one may look at, when faced with such a purchase. We will also be suggesting that this is an individual who only has the option of a free-standing stove, and due to the inconvenience of their geographic location, can only have a unit that either burns wood or propane. It must also be noted that these are actual differences that must be recognized when making the purchase of anything that has to do directly with keeping you and/or your family warm during the cold season in any mountainous location while being as price effective as possible. These differences are as follows, the cost of fuel to operate the appliance, the cost of miscellaneous parts or installation, and finally, the cost of the unit itself injunction with the cost of its maintenance. The first stove we will discuss is the free-standing, wood burning stove that is large enough to sufficiently heat a typical, 2-story, A-frame cabin. The first expense one must consider is the cost of the fuel in which it operates. For the wood burning stove, if not already previously owned by the individual, the individual must purchase enough wood to last them a full winter/cold season, about 4-5 months, equals...
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...Sophie is stressed because during the sales training course, she learned that the expense vouchers are very important and they should be completed as the company indicates. 2. Not enough space to write miscellaneous expenses as tipping waiters, cab drivers, etc.: According her mentor, Emma, the salespeople complain because the expense vouchers don’t have enough space for the extra tip that she normally gives to waiters, cab drivers, bell hops, airport baggage handles, and else. Apparently the expense vouchers just only contain the basic space for the basic expenses as lodging, airfare, and meals. 3. Paradigms about expense report form.: The accounting supervisor maintains the same report during the time, but the expense vouchers don’t give the salespeople that they need, more space, and obviously the accounting supervisor doesn’t like the salespeople because he told Emma that they are overpaid. This point doesn’t have relation with the request that Emma did. But Sophie and Emma have to complete their expense vouchers with the space that the report actually has. 4. Include in her expense report the miscellaneous expenses using cab drivers blank receipts: This point is generating in Sophie questions about following company policies because she knows that report miscellaneous expenses as cab drivers receipts are against company policy and...
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...the functional relation between the output and the input random variables. 2. In all your simulations, set the number of trials to 1000 and the seed as 1. Set the sampling type as Monte Carlo and the generator as Mersenne Twister. You are expected to follow the ISB Honor Code for the homework and case submissions. Question 1: The revenues and costs at ABC company vary from month to month and can be modeled as random variables. ABC estimates (based on past data) that its sales, cost of goods sold (COGS), marketing costs, administrative costs and miscellaneous costs for the month of January have the following distributions: January figures Sales COGS Marketing cost Administrative cost Miscellaneous cost Normal(2225,150) Uniform(870, 910) Triangular (90, 93, 96) Triangular (75, 78, 81) Triangular (23, 24, 25) In addition, the percentage change in the sales, COGS, marketing, administrative and miscellaneous costs from one month to the next can be modeled as independent normal random variables with a mean of 1.5% and a standard deviation of 1%. For example, SalesFeb = SalesJan(1 + XJan-Sales), COGSFeb = COGSJan(1+XJan-COGS) etc., where XJan-Sales...
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...1. INTRODUCTION Hotel industry is inextricably linked to the tourism industry and the growth in tourism industry fuels the growth in hotel business. Demand for hotel rooms also increases during times of boom in the economy, due to the increase in business travellers. In India, the Ministry of Tourism is the regulatory authority for categorisation of hotels, the purpose of which is to provide contemporary standards of facilities and services available in the hotels and thereby contribute in the overall tourism experience. Under the regulatory regime, the hotels in India are classified as below. 1. Star Category Hotels: 5 Star Deluxe, 4 Star, 3 Star, 2 Star, 1 Star. 2. Heritage Category Hotels: Heritage Grand, Heritage Classic & Heritage Basic This project profile is for setting up of a 2 Star Hotel with accomodation capacity of 24 rooms. 2. MARKET POTENTIAL The hotel industry in India has witnessed significant growth over the past few years and the demand has been constantly increasing due to various factors. CARE research estimates the hotel industry in India to grow at a compounded annual growth rate. Buoyancy in economy, rising discretionary income, growing culture of weekend vacation and increased business travel are likely to propel growth in the hotel industry. Domestic leisure tourists will continue to dominate the domestic demand for hotel rooms in the low, economy and medium segment, whereas the rise in foreign tourist arrivals and business travelers will create demand...
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...Scarce skills Jobs are scarce. What plan can you make to secure a job in today’s world of work? The answer is to study for a scarce skill! What is a scarce skill? A scarce skill is a qualification or job for which there are too little people in South Africa doing the job. Government would like to set South Africa on a winning economic pathway, by developing the skills of our people and assisting people to find employment more easily. Studying for a scarce skill would not only mean helping your country, but also helping yourself! A scarcity in qualifications or jobs, can come from the fact that the occupation is new and very few people have studied to fill these posts. It can also happen that people have not chosen to study for the course and a scarcity developed in the job. Sometimes special experience is required, for example people with years of experience of management, or in other cases people are needed in certain towns, cities or geographical areas. Scarcity can also be in terms of equity, for example too few women enter into a specific career. 2 How can you benefit? Choose to study for a scarce skill. Not only will you be able to find a job more easily, but chances are that you will be paid better and progress to the top of your career path more easily, because employers will snap you up. Also, some qualifications are scarce all over the world, which means that opportunities open up for you much more easily. You can make an appointment with one of the Department’s careers...
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