...3 711 Chapter Tax Accounting TRUE-FALSE QUESTIONSCHAPTER 13 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. A partnership may adopt any tax year without IRS permission. A corporation ling its rst return must annualize its income if the tax period is less than 12 months. A taxable year may be as short as one day and may exceed 366 days. Under no circumstances may a corporation change its scal year without IRS permission. A taxpayer engaged in two or more separate and distinct businesses may use different accounting methods for both businesses. A grocery store may use the cash basis of reporting sales. In general, a CPA on the cash basis method will never have a bad debt deduction. A cash basis taxpayer may deduct prepaid business expenses currently. Both cash and accrual basis taxpayers will be taxed on a dividend when it is actually received. Computing cost of goods soldand being on the accrual basis are independent of each other. If, in the IRSs opinion, the taxpayers books do not clearly reect income, the IRS may revise them so that they do. Taxpayers must generally obtain the permission of the IRS to change accounting methods. A correction of an error in a tax return is usually considered a change in accounting method. The IRS can require a change in accounting methods if the method used by a taxpayer does not clearly reect income. IRS permission is not required for a change from FIFO to LIFO. The installment method cannot be used unless the total selling price...
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...Department of Humanities, Sciences, Social Sciences and Health Sciences (310) 825-0641 Quarter: Fall Introduction to Macroeconomics Economics XL 2 249857, 253182 4 Units Instructor: Mark Dwyer, Ph.D. Dates: 30 September, 2014 through 16 December, 2014 (Fall Session) Days/Time: Each week will begin on Tuesday, though students may work ahead if they wish. Prerequisites Working knowledge of basic algebra Course Description Welcome Welcome to Principles of Economics XL2 - Macroeconomics. I look forward to working with you and I hope and expect that you will find this online class rewarding and thought provoking. After reading this syllabus, please go to the Introductions Forum of the Discussion Board and reply to the first post there with a brief introduction of what you hope to gain from the course and your prior exposure to economics. While we will make extensive use of the text Principles of Economics for this course, also we will visit and discuss online sources that apply or expand upon the microeconomic methods discussed in the text. If you have technical questions, please feel free to contact Technical Support. You can also contact me through the email feature in the class. I hope you have a great learning experience! Overview This is an introductory course in the principles of macroeconomics. I am looking forward to introducing you to some of the models economists use to understand and predict how national economies react to the decisions made by consumers...
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...VINCENNES UNIVERSITY CATALOG Vol. LXIX August, 2010 No. 61 A COMPREHENSIVE TWO-YEAR COLLEGE OFFERING ASSOCIATE DEGREES IN THE LIBERAL ARTS, SCIENCES, EDUCATION, ENGINEERING, AND TECHNOLOGY AND OFFERING BACCALAUREATE DEGREES IN SPECIALIZED AREAS Accreditation The North Central Association of Colleges and Schools 30 North LaSalle Street, Suite 2400, Chicago, IL 60602 (312) 263-0456 www.ncacihe.org FAX 312-263-7462 Accreditation Review Council on Education in Surgical Technology and Surgical Assisting American Bar Association American Board of Funeral Service Education American Health Information Management Association Association of Collegiate Business Schools and Programs Commission on Accreditation of Allied Health Educational Programs Commission on Accreditation in Physical Therapy Education Federal Aviation Administration Higher Education Coordinating Board of the State of Washington Indiana State Board of Nursing Joint Review Committee on Education In Radiologic Technology National Alliance of Concurrent Enrollment Partnerships National Association of Schools of Art and Design National Association of Schools of Theatre National League for Nursing Accrediting Commission Printing Industries of America, Inc. Approved for Veterans Membership The American Association of Community Colleges Aviation Technician Education Council The Council of North Central Two Year Colleges The Higher Education Transfer Alliance The National Academic Advising Association The North Central Association...
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...2014-2015 Undergraduate Academic Calendar and Course Catalogue Published June 2014 The information contained within this document was accurate at the time of publication indicated above and is subject to change. Please consult your faculty or the Registrar’s office if you require clarification regarding the contents of this document. Note: Program map information located in the faculty sections of this document are relevant to students beginning their studies in 2014-2015, students commencing their UOIT studies during a different academic year should consult their faculty to ensure they are following the correct program map. i Message from President Tim McTiernan I am delighted to welcome you to the University of Ontario Institute of Technology (UOIT), one of Canada’s most modern and dynamic university communities. We are a university that lives by three words: challenge, innovate and connect. You have chosen a university known for how it helps students meet the challenges of the future. We have created a leading-edge, technology-enriched learning environment. We have invested in state-of-the-art research and teaching facilities. We have developed industry-ready programs that align with the university’s visionary research portfolio. UOIT is known for its innovative approaches to learning. In many cases, our undergraduate and graduate students are working alongside their professors on research projects and gaining valuable hands-on learning, which we believe is integral...
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...Introductory Physics I Elementary Mechanics by Robert G. Brown Duke University Physics Department Durham, NC 27708-0305 rgb@phy.duke.edu Copyright Notice Copyright Robert G. Brown 1993, 2007, 2013 Notice This physics textbook is designed to support my personal teaching activities at Duke University, in particular teaching its Physics 141/142, 151/152, or 161/162 series (Introductory Physics for life science majors, engineers, or potential physics majors, respectively). It is freely available in its entirety in a downloadable PDF form or to be read online at: http://www.phy.duke.edu/∼rgb/Class/intro physics 1.php It is also available in an inexpensive (really!) print version via Lulu press here: http://www.lulu.com/shop/product-21186588.html where readers/users can voluntarily help support or reward the author by purchasing either this paper copy or one of the even more inexpensive electronic copies. By making the book available in these various media at a cost ranging from free to cheap, I enable the text can be used by students all over the world where each student can pay (or not) according to their means. Nevertheless, I am hoping that students who truly find this work useful will purchase a copy through Lulu or a bookseller (when the latter option becomes available), if only to help subsidize me while I continue to write inexpensive textbooks in physics or other subjects. This textbook is organized for ease of presentation and ease of learning. In particular, they are...
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...OFFICIAL CATALOG This Catalog contains information, policies, procedures, regulations and requirements that were correct at the time of publication and are subject to the terms and conditions of the Enrollment Agreement entered into between the Student and ECPI University. In keeping with the educational mission of the University, the information, policies, procedures, regulations and requirements contained herein are continually being reviewed, changed and updated. Consequently, this document cannot be considered binding. Students are responsible for keeping informed of official policies and meeting all relevant requirements. When required changes to the Catalog occur, they will be communicated through catalog inserts and other means until a revised edition of the Catalog is published. The policies in this Catalog have been approved under the authority of the ECPI University Board of Trustees and, therefore, constitute official University policy. Students should become familiar with the policies in this Catalog. These policies outline both student rights and student responsibilities. The University reserves the right and authority at any time to alter any or all of the statements contained herein, to modify the requirements for admission and graduation, to change or discontinue programs of study, to amend any regulation or policy affecting the student body, to increase tuition and fees, to deny admission, to revoke an offer of admission and to dismiss from the...
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...GAME CHANGE OBAMA AND THE CLINTONS, MCCAIN AND PALIN, AND THE RACE OF A LIFETIME JOHN HEILEMANN AND MARK HALPERIN FOR DIANA AND KAREN Contents Cover Title Page Prologue Part I Chapter One – Her Time Chapter Two – The Alternative Chapter Three – The Ground Beneath Her Feet Chapter Four – Getting to Yes Chapter Five – The Inevitables Chapter Six – Barack in a Box Chapter Seven – “They Looooove Me!” Chapter Eight – The Turning Point Chapter Nine – The Fun Part Chapter Ten – Two For the Price of One Chapter Eleven – Fear and Loathing in the Lizard’s Thicket Chapter Twelve – Pulling Away and Falling Apart Chapter Thirteen – Obama Agonistes Chapter Fourteen – The Bitter End Game Part II Chapter Fifteen – The Maverick and His Meltdown Chapter Sixteen – Running Unopposed Chapter Seventeen – Slipping Nooses, Slaying Demons Part III Chapter Eighteen – Paris and Berlin Chapter Nineteen – The Mile-High Club Chapter Twenty – Sarahcuda Chapter Twenty-One – September Surprise Chapter Twenty-Two – Seconds in Command Chapter Twenty-Three – The Finish Line Epilogue – Together at Last Index Author’s Notes About the Authors Copyright About the Publisher Prologue BARACK OBAMA JERKED BOLT upright in bed at three o’clock in the morning. Darkness enveloped his low-rent room at the Des Moines Hampton Inn; the airport across the street was quiet in the hours before dawn. It was very late December 2007, a few days ahead of the Iowa caucuses. Obama had been sprinting flat out...
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...*IS1347* //integrafs1/cengage/3-Pagination/Cengage_US/Business_and_Economics/FFM13e/3B2/brigham_endpaper.3d, 11/16/11, 17:35, page: 1 FREQUENTLY USED SYMBOLS/ABBREVIATIONS ACP Average collection period ADR American depository receipt AFN Additional funds needed AMT Alternative minimum tax APR b Annual percentage rate Beta coefficient, a measure of an asset’s riskiness bL Levered beta bU Unlevered beta BEP BVPS CAPEX CAPM CCC Basic earning power Book value per share Capital expenditures Capital Asset Pricing Model Cash conversion cycle CF Cash flow; CFt is the cash flow in Period t CR Conversion ratio CV Coefficient of variation Dp Dividend of preferred stock Dt Dividend in Period t DCF Discounted cash flow D/E Debt-to-equity ratio DEP Depreciation D1/P0 DPS DRIP Expected dividend yield Dividends per share Dividend reinvestment plan DRP Default risk premium DSO Days sales outstanding e Approximately equal to 2.7183 EAA Equivalent annual annuity EAR Effective annual rate, EFF% EBIT EBITDA EPS EVA F Earnings before interest and taxes; operating income Earnings before interest, taxes, depreciation, and amortization Earnings per share Economic value added (1) Fixed operating costs (2) Flotation cost FCF Free cash flow FVN Future value for Year N FVAN g GAAP HVN I IFRS IPER I/YR INT IP IPO IRR LIBOR ...
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...Instructor’s Manual and Test Bank to accompany A First Look at Communication Theory Sixth Edition Em Griffin Wheaton College prepared by Glen McClish San Diego State University and Emily J. Langan Wheaton College Published by McGrawHill, an imprint of The McGrawHill Companies, Inc., 1221 Avenue of the Americas, New York, NY 10020. Copyright Ó 2006, 2003, 2000, 1997, 1994, 1991 by The McGrawHill Companies, Inc. All rights reserved. The contents, or parts thereof, may be reproduced in print form solely for classroom use with A First Look At Communication Theory provided such reproductions bear copyright notice, but may not be reproduced in any other form or for any other purpose without the prior written consent of The McGrawHill Companies, Inc., including, but not limited to, in any network or other electronic storage or transmission, or broadcast for distance learning. PREFACE Rationale We agreed to produce the instructor’s manual for the sixth edition of A First Look at Communication Theory because it’s a first-rate book and because we enjoy talking and writing about pedagogy. Yet when we recall the discussions we’ve had with colleagues about instructor’s manuals over the years, two unnerving comments stick with us: “I don’t find them much help”; and (even worse) “I never look at them.” And, if the truth be told, we were often the people making such points! With these statements in mind, we have done some serious soul-searching about the texts that so many teachers—ourselves...
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...iCHAPTER 1 TEACHING NOTES You have substantial latitude about what to emphasize in Chapter 1. I find it useful to talk about the economics of crime example (Example 1.1) and the wage example (Example 1.2) so that students see, at the outset, that econometrics is linked to economic reasoning, if not economic theory. I like to familiarize students with the important data structures that empirical economists use, focusing primarily on cross-sectional and time series data sets, as these are what I cover in a first-semester course. It is probably a good idea to mention the growing importance of data sets that have both a cross-sectional and time dimension. I spend almost an entire lecture talking about the problems inherent in drawing causal inferences in the social sciences. I do this mostly through the agricultural yield, return to education, and crime examples. These examples also contrast experimental and nonexperimental data. Students studying business and finance tend to find the term structure of interest rates example more relevant, although the issue there is testing the implication of a simple theory, as opposed to inferring causality. I have found that spending time talking about these examples, in place of a formal review of probability and statistics, is more successful (and more enjoyable for the students and me). 3 CHAPTER 2 TEACHING NOTES This is the chapter where I expect students to follow most, if not all, of the algebraic derivations. In class I like to...
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...CHAPTER 1 TEACHING NOTES You have substantial latitude about what to emphasize in Chapter 1. I find it useful to talk about the economics of crime example (Example 1.1) and the wage example (Example 1.2) so that students see, at the outset, that econometrics is linked to economic reasoning, if not economic theory. I like to familiarize students with the important data structures that empirical economists use, focusing primarily on cross-sectional and time series data sets, as these are what I cover in a first-semester course. It is probably a good idea to mention the growing importance of data sets that have both a cross-sectional and time dimension. I spend almost an entire lecture talking about the problems inherent in drawing causal inferences in the social sciences. I do this mostly through the agricultural yield, return to education, and crime examples. These examples also contrast experimental and nonexperimental data. Students studying business and finance tend to find the term structure of interest rates example more relevant, although the issue there is testing the implication of a simple theory, as opposed to inferring causality. I have found that spending time talking about these examples, in place of a formal review of probability and statistics, is more successful (and more enjoyable for the students and me). 3 CHAPTER 2 TEACHING NOTES This is the chapter where I expect students to follow most, if not all, of the algebraic derivations. In class I like to derive...
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...How We Know What Isn't So The Fallibility of Human Reason in Everyday Life Thomas Gilovich THE FREE PRESS A Division of Macmillan, Inc. NEW YORK To Karen and liana Contents Acknowledgments 1. Introduction vn 1 PART ONE Cognitive Determinants of Questionable Beliefs 2. Something Out of Nothing: The Misperception and Misinterpretation of Random Data 3. Too Much from Too Little: The Misinterpretation of Incomplete and Unrepresentative Data 4. Seeing What We Expect to See: The Biased Evaluation of Ambiguous and Inconsistent Data 9 29 49 PART TWO Motivational and Social Determinants of Questionable Beliefs 5. Seeing What We Want to See: Motivational Determinants of Belief 6. Believing What We are Told: The Biasing Effects of Secondhand Information 7. The Imagined Agreement of Others: Exaggerated Impressions of Social Support 75 88 112 Contents PART THREE Examples of Questionable and Erroneous Beliefs 8. Belief in Ineffective "Alternative" Health Practices 9. Belief in the Effectiveness of Questionable Interpersonal Strategies 10. Belief in ESP 125 146 Acknowledgments 156 PART FOUR Where Do We Go from Here? 11. Challenging Dubious Beliefs: The Role of Social Science Notes Index 185 195 214 Four people made unusually significant contributions to this work and deserve special thanks. Lee Ross commented on drafts of many of the chapters and provided a number of his uniquely...
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...The World is Flat Thomas L Friedman Kq p K To Matt and Kay and to Ron Kq p K Contents How the World Became Flat One: While I Was Sleeping / 3 Two: The Ten Forces That Flattened the World / 48 Flattener#l. 11/9/89 Flattener #2. 8/9/95 Flattener #3. Work Flow Software Flattener #4. Open-Sourcing Flattener #5. Outsourcing Flattener #6. Offshoring Flattener #7. Supply-Chaining Flattener #8. Insourcing Flattener #9. In-forming Flattener #10. The Steroids Three: The Triple Convergence / 173 Four: The Great Sorting Out / 201 America and the Flat World Five: America and Free Trade / 225 Six: The Untouchables / 237 Seven: The Quiet Crisis / 250 Eight: This Is Not a Test / 276 Developing Countries and the Flat World Nine: The Virgin of Guadalupe / 309 Companies and the Flat World Geopolitics and the Flat World Eleven: The Unflat World / 371 Twelve: The Dell Theory of Conflict Prevention / 414 Conclusion: Imagination Thirteen: 11/9 Versus 9/11 / 441 Acknowledgments I 471 Index I 475 Kq p K :::::How the World Became Flat ::::: ONE While I Was Sleeping Your Highnesses, as Catholic Christians, and princes who love and promote the holy Christian faith, and are enemies of the doctrine of Mahomet, and of all idolatry and heresy, determined to send me, Christopher Columbus, to the above-mentioned countries of India, to see the said princes, people, and territories, and to learn their disposition and the proper method of converting them to our...
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...A BRIEF CONTENTS PART 1 • GETTING STARTED 1. Becoming a Public Speaker 2. From A to Z: Overview of a Speech 3. Managing Speech Anxiety 4. Ethical Public Speaking 5. Listeners and Speakers 1 2 8 1 4 23 30 PART 2 • DEVELOPMENT 6. Analyzing the Audience 7. Selecting a Topic and Purpose 8. Developing Supporting Material 9. Locating Supporting Material 10. Doing Effective Internet Research 1 Citing Sources in Your Speech 1. 36 37 49 57 64 73 83 PART 3 • ORGANIZATION 1 Organizing the Speech 2. 1 Selecting an Organizational Pattern 3. 1 Outlining the Speech 4. 92 93 103 1 10 PART 4 • STARTING, FINISHING, AND STYLING 15. Developing the Introduction and Conclusion 16. Using Language 1 22 1 23 1 31 PART 5 • DELIVERY 1 Choosing a Method of Delivery 7. 18. Controlling the Voice 19. Using the Body 1 39 1 40 1 44 1 48 PART 6 • PRESENTATION AIDS 20. Types of Presentation Aids 21. Designing Presentation Aids 22. A Brief Guide to Microsoft PowerPoint 154 155 161 164 PART 7 • TYPES OF SPEECHES 23. Informative Speaking 24. Persuasive Speaking 25. Speaking on Special Occasions 1 74 1 75 188 21 7 PART 8 • THE CLASSROOM AND BEYOND 230 26. Typical Classroom Presentation Formats 27. Science and Mathematics Courses 28. Technical Courses 29. Social Science Courses 30. Arts and Humanities Courses 31. Education Courses 32. Nursing and Allied Health Courses 33. Business Courses and Business Presentations 34. Presenting in Teams 35. Communicating in Groups 231 236 240 243 246 248 25 1 253 258...
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...Probability & Statistics for Engineers & Scientists This page intentionally left blank Probability & Statistics for Engineers & Scientists NINTH EDITION Ronald E. Walpole Roanoke College Raymond H. Myers Virginia Tech Sharon L. Myers Radford University Keying Ye University of Texas at San Antonio Prentice Hall Editor in Chief: Deirdre Lynch Acquisitions Editor: Christopher Cummings Executive Content Editor: Christine O’Brien Associate Editor: Christina Lepre Senior Managing Editor: Karen Wernholm Senior Production Project Manager: Tracy Patruno Design Manager: Andrea Nix Cover Designer: Heather Scott Digital Assets Manager: Marianne Groth Associate Media Producer: Vicki Dreyfus Marketing Manager: Alex Gay Marketing Assistant: Kathleen DeChavez Senior Author Support/Technology Specialist: Joe Vetere Rights and Permissions Advisor: Michael Joyce Senior Manufacturing Buyer: Carol Melville Production Coordination: Lifland et al. Bookmakers Composition: Keying Ye Cover photo: Marjory Dressler/Dressler Photo-Graphics Many of the designations used by manufacturers and sellers to distinguish their products are claimed as trademarks. Where those designations appear in this book, and Pearson was aware of a trademark claim, the designations have been printed in initial caps or all caps. Library of Congress Cataloging-in-Publication Data Probability & statistics for engineers & scientists/Ronald E. Walpole . . . [et al.] — 9th ed. p. cm. ISBN 978-0-321-62911-1...
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