...Cash balance - The cash balance is your cash on hand. This includes what is in your checking accounts, savings accounts, petty cash and any other cash accounts that you might have. • Cash sales - After arriving at a base figure of cash sales, it must be adjusted for any trade or other discounts and for possible returns. As stated previously, the base level of sales (and of accounts receivable) will be determined by the company’s projections, goals and past experience. • Collections of accounts receivable - After a base level of accounts receivable is established (based on sales projections), it must be adjusted to reflect the amount that will actually be paid during the time period. Typical adjustments for a small business might be to assume that 90 percent of accounts receivable will be collected in the quarter in which the sales occur, nine percent will be collected in the following quarter, and one percent will remain uncollectible. Of course, past experience will be the most reliable indicator for making these adjustments. • Other income - Your cash position may be affected positively by income other than sales. Perhaps there are investments, dividends, or a loan that will be introducing cash to the company during the time period. These types of cash sources are referred to as “other income. • Raw materials (inventory) - For small business retailers and manufacturers, the largest cash expense is usually the amount spent for inventory or raw materials...
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...SWOT Analysis for Apple’s new iphones Apple is a very successful producer of computer software and hardware that leads in its competitive industry. To evaluate the progress, success, and faults of the company, the SWOT analysis is used. The SWOT analysis is a strategic planning tool used to evaluate the strengths, weaknesses, opportunities, and threats to the organization. This model is used to help it identify internal and external areas that need improvement and internal and external areas that prove to be successful. Strengths: Over the years, Apple has grown by offering superior products compared to competitors. Apple has positioned itself to be a pioneer in the personal computer industry. It is one of the original hardware producers in the market that controls both the manufacturing of its products as well as its operating system. Apple is self- sufficient and creates its own internal components for the core of its iphones. Apple has set standards for high quality products in order to meet customer satisfaction. It is dedicated to research and development in order to create new products, which are expected to make Apple’s products more efficient and feasible to use. As a result of the company’s commitment to excellence, most of its products are compact and simple to operate. Apple is known for its loyal consumers who purchase its products for quality, regardless of price. Apple has ascended to a brand of distinction in the computer industry, which yielded a successful...
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...ACC502: OPERATIONS MANAGEMENT ACCOUNTING ASSIGNMENT 1 TRIMESTER 2, 2013 QUESTION 1 Classify each cost item of Ripon Printers into one of the business functions of the value chain, either: (1) R&D, (2) design, (3) production, (4) marketing, (5) distribution, or (6) customer service. ITEM: a) Cost of customer order form | Marketing | b) Cost of paper used in manufacture of books | Production | c) Cost of paper used in packing cartons to ship books | Distribution | d) Cost of paper used in display at national trade show | Marketing | e) Depreciation of trucks used to transports books to college bookstores | Distribution | f) Cost of the wood used to manufacture paper | Production | g) Salary of the scientists attempting to find another source of printing ink | R&D | h) Cost of defining the book size so that a standard- sized box is filled to capacity | Design | QUESTION 2 List the four standards of ethical conduct for management accountants. For each standard, give an example that demonstrates compliance with that standard. There are four standards of ethical conduct for management accountants, and they are as follows: 1) Competence: - the ability of an individual to do a job properly. For example:- * Follow applicable laws, regulations standards. * Maintain professional competence * Prepare complete and clear reports...
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...Introduction:TCP has responsibility of providing end-to-end reliable data on non-reliable Internet.This project is based on one powerful performance measurement technique called “Passive measurement”. Passive measurement refers to the processing of measuring network, without infusing any traffic on network.Passive measurements used for monitoring traffic volume but can be used for network performance In contrast, some probe packets are introduced in Active measurement. Active measurement, traffic injected through external sources for end-to-end data transmission, these artificially introduced packets may affect the performance of other applications between network paths..“IP networks supported only a best effort service”. TCP Operation and Performance:TCP was specifically designed to provide a reliable endto-end byte stream over unreliable internetwork and responsible for internet stability.TCP using basic technique as “positive acknowledgement with retransmission. Reliability is basic issue in TCP that is achieved through a strong concept “sliding window”. The major problem with simple positive acknowledgement technique is, excessive amount of network bandwidth consumption. RWIN is very important to calculate “Throughput” of network.Sliding window protocol solves the bandwidth problem by transmitting packets before acknowledgement received. Sliding Window Mechanism and Window Size:The Sliding window performance can be judged through the size of window and the network speed...
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...What Is Arbitration? Arbitration is a fast way to get a decision when you are in a dispute. Arbitration is more flexible and less formal than court. Usually, an arbitration can be scheduled faster than a trial. Sometimes, if the parties want, arbitrators can decide things that judges are not allowed to decide. Arbitration is like a trial but less formal. In arbitration, two sides present their evidence to an arbitrator. The arbitrator decides who wins and who loses. An arbitrator does the job that a judge or jury would normally do in court. Why do cases go to arbitration? Who is an arbitrator? What kinds of cases go into arbitration? How does a case end up in mandatory arbitration? What is the cost of mandatory arbitration? How does arbitration work? Can an arbitrator's decision be appealed? Are there rules governing arbitration? Related pages Why do cases go to arbitration? Cases go to arbitration for one of two reasons. * Mandatory: Arbitration is required by law for some court cases. State law requires that some cases filed in state courts go to mandatory arbitration. * Voluntary: Parties may agree to arbitration before or after filing a court case, or may have a contract that requires them to arbitrate disputes. Who is an arbitrator? In mandatory arbitration, an arbitrator can be either a lawyer or a non-lawyer. The parties get to choose the arbitrator. However, if they cannot agree, the court selects an arbitrator. Arbitrators are...
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...Overview of the Implementation Status of the Five United Nations Treaties on Outer Space in African Countries J-A. van Wyk Department of Political Sciences, University of South Africa (UNISA), P O Box 392, Pretoria, 0003, South Africa e-mail: vwykjak@unisa.ac.za Abstract. This paper presents an overview of the five major UN Treaties on Outer Space. Each of these Treaties are briefly discussed and assessed with particular emphasis on aspects relevant to Africa. Very few African countries have ratified these Treaties, as well as enacted domestic space legislation. The paper concludes with an assessment of Africa’s involvement in multilateral space fora such as OOSA and UNCOPUOS. It also offers recommendations to improve African countries’ ratification and compliance with these Treaties. Sommaire. Cet article est une introduction aux cinq traités majeurs de l’ONU, en matière d’espace extra-atmosphérique. Chacun des traités est brièvement discuté et évalué en insistant sur les aspects importants pour l’Afrique. Tres peu d’Etats africains ont ratifié ces traités, ainsi que mis sur pied une législation en matière d’espace. L’article se termine par une évaluation de l’engagement de l’Afrique dans des forums multilatéraux voués à l’espace tels que l’ OOSA et l’ UNCOPUOS. Des recommendations sont également suggérées pour l’amélioration de la ratification et le respect par les Etats africains de ces traités. International Space Law: Context and Text fact that no state can claim...
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...Analysis of The Coca Cola Company® Team L4 [pic] [pic] [pic] [pic] Ellen van Winkel Thamar Peper Annelieke Been Rozemarijn 561548 561526 561503 Barendsen, 552505 Marketing Management Block 1-2008 Date: 25 February 2008, Amsterdam To: Dr. L. Lin Mr. van der Rest Version 1 Chapter 1 Introduction We started this project with a choice, Coca Cola or Pepsi. We chose to analyze Coca Cola, we all preferred the brand image, and were eager to find out how Coca Cola is organized. The next step was determining what geographic location would be analyzed. We chose the United States, the soft drink capital. Soft drinks are invented in the United States, and has the highest consumption of soft drinks. After analyzing the Cola War Continues: Coke and Pepsi in 2006 we were able to state the problems in the case. These are divided into a main and several sub problems, that are stated below. Main problem: To analyse the case about the Cola War and the position of Coca-Cola a main problem is formulated. ‘What could coca cola do to remain its market position and stay ahead of its competitors?’ Sub problems: To finally give an answer to the main problem sub problems are needed. They will help to find answers to different segments in the case. These answers to the sub problems together will provide the answer to the main problem. The sub problems can be arranged under different headings and are as follows: What lies in the future of Coca-Cola? • What are the...
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...Example Of Radio Script GREEN CAMPUS NEWS TRT: 00:05:00 Anchor : PAMELA RUTH ARCIAGA Producer : AMOR JUDE THADEUS SORIANO ____________________________________________________________ _ AUGUST 11, 2011 / THURSDAY (11:55am-12:00nn) TRT: 00:35 1. ELA: AND THE TIME NOW IS FIVE MINUTES BEFORE TWELVE. THIS IS 2. ELA ARCIAGA, AND THIS IS… 95-POINT-NINE GREEN CAMPUS NEWS – 3. BRINGING YOU THE LATEST CAMPUS NEWS HERE IN D-L-S-U-D. 4. MSC: NEWS MSC FADE UP FOR 2 SECONDS, THEN FADE UNDER 5. AND FOR TODAYS’ CAMPUS NEWS… 6. MSC: NEWS MSC FADE UP FOR 2 SECONDS, THEN FADE UNDER 7. SIXTH ICCS, A BLAST, JAM-PACKED WITH LECTURERS 8. MSC: NEWS MSC FADE UP FOR 2 SECONDS, THEN FADE UNDER 9. DLSU-D will be hostingThe 2nd annual CALABARZON 10. colloquium research in psychology 11. MSC: NEWS MSC FADE UP FOR 2 SECONDS, THEN FADE UNDER 12. De La Salle Dasma and De La Salle Lipa Will be collaborating 13. for this years’ Regional Environmental Summit 14. MSC: NEWS MSC FADE UP FOR 2 SECONDS, THEN FADE UNDE 15. GABI NG PINOY PARA SA SCHOLAR, HAPPILY ATTENDED BY THE 16. STUDENTS taking up FILI 1-0-1 SIXTH ICCS, A BLAST, JAM-PACKED WITH LECTURERS REPORTER: PAMELA RUTH ARCIAGA TRT: 01:30 1. MSC: NEWS MSC FADE UP FOR 2 SECONDS, THEN FADE UNDER 2. ELA: THE SIXTH I-C-C-S CONVENTION HAPPENED LAST AUGUST 13, 3. 20-11, SATURDAY AT THE HENRY LEE IRWIN THEATER IN THE ATENEO 4. DE MANILA UNIVERSITY. 5. MSC: NEWS MSC FADE UP FOR 2 SECONDS, THEN FADE UNDER...
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...Part 4: Compensating Human Resources Chapter 11: Variable Pay and Executive Compensation Prepared by Linda Eligh, University of Western Ontario Copyright © 2008 by Nelson, a division of Thomson Canada Limited. 11–1 Learning Objectives After you have read this chapter, you should be able to: 1. 2. 3. 4. 5. 6. Define variable pay and identify three elements of successful pay-for-performance plans. Discuss three types of individual incentives. Explain three ways that sales employees are typically compensated. Identify key concerns that must be addressed when designing group/team variable pay plans. Discuss why profit sharing and employee stock ownership are common organizational incentive plans. Identify the components of executive compensation and discuss criticisms of executive compensation levels. Copyright © 2008 by Nelson, a division of Thomson Canada Limited. 11–2 Variable Pay: Incentives for Performance • Variable Pay Compensation linked to individual, group/team, and/or organizational performance. • Basic assumptions: Some jobs contribute more to organizational success than others. Some people perform better and are more productive than others. Employees who perform better should receive more compensation. Some of employees’ total compensation should be tied directly to performance. Copyright © 2008 by Nelson, a division of Thomson Canada Limited. 11–3 Developing Successful Pay-for-Performance Plans • Reasons for Adopting...
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...Derivation of the LM curve Reading: AB, chapter 10, section 3. The LM curve, "L" denotes Liquidity and "M" denotes money, is a graph of combinations of real income, Y, and the real interest rate, r, such that the money market is in equilibrium (i.e. real money supply = real money demand). The graphical derivation of the LM curve is illustrated below. The left-hand side of the graph illustrates money market equilibrium for a given level of Y. For example, when Y = Y0 the equilibrium real interest rate is 5%. The right-hand-side of the graph gives the LM curve. The LM curve is plotted with the real interest rate on the vertical axis and real income (GDP) on the horizontal axis. Each point on the LM curve represents a money market equilibrium for a particular real interest rate and income pair (r, Y). For example, the money market equilibrium at (r=5%, Y=Y0) is given by the black (middle) dot on the LM curve. At a higher level of income, Y1 > Y0, the money demand curve shifts up and right and a new equilibrium occurs at r = 7%. This equilibrium is represented by the blue (upper) dot on the LM curve. Similarly, at a lower level of income Y2 < Y0 the money demand curve shifts down and left and a new equilibrium occurs at r = 3%. This equilibrium is given the by the red (lower) dot on the LM curve. The above analysis shows that the LM curve is an upward sloping curve in the graph with r on the vertical axis and Y on the horizontal axis. Every point on the LM curve...
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...Introduction P&V Electronics Manufacturing Co. Ltd. is a specialized manufacturing process development of refrigeration products based enterprises. Founded in 2011, covers an area of 20,000 square meters, construction area of 15,000 square meters, located in the economically developed Yangtze River Delta, ShangYu City, Zhejiang Province, near Shanghai-Hangzhou-Ningbo Expressway, adjacent to Hong Kong by Shanghai Port and Ningbo, and Hangzhou XiaoShan Airport. NingBo Airport, the traffic is very convenient. Existing staff of 250 people, with annual sales of over 10 million U.S. dollars, has achieved ISO9001 quality system certification, the products have obtained CE, GS, and ROHS.CCC and many other international certification. Basic Organizational Design Organizational Design refers to the way that an organization structures and aligns its people and resources. Many organizations put a lot of effort into the design of their organization based on the belief that the design has a great impact on the organization's functioning and efficiency. Organizing, the process of structuring human and physical resources in order to accomplish organizational objectives, involves dividing tasks into jobs, specifying the appropriate department for each job, determining the optimum number of jobs in each department, and delegating authority within and among departments. One of the most critical challenges facing lodging managers today is the development of a responsive organizational structure...
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...University of Engineering and Technology Lahore Department of Computer Science and Engineering Programming Fundamentals II Problem Set 5 1 Examples ;gets the nth member of a list. Assume n >= 1 (define takeNth (lambda (n lst) (if (empty? lst) "List too short" (if (= n 1) (car lst) (takeNth (- n 1) (cdr lst)) )))) ;length of a list (define listLength (lambda (lst) (if (empty? lst) 0 (+ 1 (listLength (cdr lst))) ))) ;remove the nth member of a list. Assume n >= 1 (define remNthHelper (lambda (n lst index) (if (empty? lst) ’() (if (= n index) (remNthHelper n (cdr lst) (+ index 1)) (cons (car lst) (remNthHelper n (cdr lst) (+ index 1))) )))) (define removeNth (lambda (n lst) (if (> n (listLength lst)) "Given list too short" 1 (remNthHelper n lst 1) ))) ;remove members m through n of a list (define subHelper (lambda (m n lst index) (if (empty? lst) ’() (if (and (= index m)) (subHelper m n (cdr lst) (+ index 1)) (cons (car lst) (subHelper m n (cdr lst) (+ index 1))) )))) (define subList (lambda (m n lst) (if (> n (listLength lst)) "Given list too short" (subHelper m n lst 1) ))) ;we can write removeNth using subList (define remove (lambda (n lst) (subList n n lst) ) ) ; rotates the list left by 1; (rotateL ’(1 2 3)) -> (2 3 1) (define rotateLHelper (lambda (1st lst) (if (empty? lst) (list 1st) (cons (car lst) (rotateLHelper 1st (cdr lst))) ))) (define rotateL (lambda (lst) (if (empty? lst) lst (rotateLHelper (car lst) (cdr lst)) ))) 2 ; rotate the...
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...Mentok, March 6th 1988 Male Single Indonesian Mentok, March 6th 1988 Male Single Indonesian Course & Education Course & Education Place / Date of Birth: Gender: Marital Status: Nationality: Place / Date of Birth: Gender: Marital Status: Nationality: Personal Details Personal Details Elementary School at SDN 448 Muntok, Bangka Belitung Junior High School at SMPN 03 Muntok, Bangka Belitung Senior High School at SMUN 01 Muntok, Bangka Belitung (IPA) Computer System, University of Gunadarma Cumulative GPA: 3.12 Elementary School at SDN 448 Muntok, Bangka Belitung Junior High School at SMPN 03 Muntok, Bangka Belitung Senior High School at SMUN 01 Muntok, Bangka Belitung (IPA) Computer System, University of Gunadarma Cumulative GPA: 3.12 - English Cource at Karya Pembangunan Mentok Bangka - Computer, Microsoft Office and Typing Indonesian at Karya Pembangunan Mentok Bangka - Workshop Merakit PC, Troublesetting, Instalasi Windows, HMTK UG - Seminar IGOS : Solusi Open Source Indonesia UG - Kuliah Umum Information System Development - Panitia Workshop Robotika, Jaringan Komputer, Perakitan & Troubleshooting UG - Workshop Microsoft Visual Basic.Net - Introduction To ORACLE : SQL and PL/SQL Course - English Cource at Karya Pembangunan Mentok Bangka - Computer, Microsoft Office and Typing Indonesian at Karya Pembangunan Mentok Bangka - Workshop Merakit PC, Troublesetting...
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...SECRETARY (RETAIL AND COMMERCIAL MANAGEMENT) published 22 Oct 2012 VACANCY The Nelson Mandela Bay Municipality is committed to employment practices that redress past imbalances in respect of race, gender, creed and disability, and as such the relevant policy will be considered during selection and placement. Applications are invited from suitably qualified persons for appointment to the under-mentioned position. Persons with a disability are encouraged to apply. ELECTRICITY AND ENERGY DIRECTORATE SECRETARY (RETAIL AND COMMERCIAL MANAGEMENT) POSITION CODE: 5272 Salary R168 084 – R186 456 per annum (Basic salary only, excluding benefits) In compliance with the Nelson Mandela Bay Municipality’s Employment Equity Plan, preference will be given to suitably qualified African (male) and Coloured (male) applicants. Requirements: • Grade 12 or equivalent qualification, with typing as a subject (minimum 45 words per minute). A post-Matric secretarial qualification will be a recommendation. • Six to twelve months’ relevant experience. Competencies: • A good working knowledge of Microsoft Office, specifically Word, PowerPoint and Excel, spreadsheets, and the Internet facility. • Proficient oral and written communication skills in English (a prerequisite), with the ability to communicate in at least one other official local language (a recommendation). • The ability to function independently. • Mature individual, with a confident, pleasant disposition...
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...“OVERVIEW OF MOBILE TELECOMMUNICATION INDUSTRY IN BANGLADESH.” INTRODUCTION: “Watson, come here: I want you.” This was the first message ever transmitted from one place to another, through a device called telephone. American genius, Alexander Graham Bell (1847-1922) along with his assistant Thomas Watson invented the device. It was March 10, 1876, an important day for human civilization, the first step towards developing means of communication. We’ve come a long way since then. Today, telephone is a part of our everyday life. Besides telephone, now-a-days mobile phones are playing a great role to communicate from one place to another. Today, telecommunication is one of the major parts of life. Nowadays, the phone is not only used for making calls, among many other functions it’s used for communicating through text-messages and so called multi-media messages, as well as to connect us to the internet. The opportunities that lie in the telecom market seem endless and the growing demand for mobile telephony systems is creating a world-wide market. The telecom industry is nowadays not only by means of millions, but by means of billions. Actors in this industry are seeking the most profitable markets throughout the world. In this assignment we will discuss about the mobile telecom market situation and their competitive analysis. v ABOUT BANGLADESH Bangladesh is one of the poorest, most densely populated, least developed countries in the world. Apart from its lowly economic status...
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