...Response to Client Request I ACC541 December 6, 2010 To: Supervisor From: Team B Date: December 6, 2010 Subject: Lease Structure & Lease Issues The company’s client, a trucking company, currently has 100 trailers. However, a new project requires the client to have 120 trailers. The relationship on the project is uncertain, which may affect the financial position of the client. The additional trailers needed for this project can be obtained through a lease option or by direct financing. In making the decision for a lease structure, the client needs to understand more about lease structure and issues with the FASB Codification. To get the benefits of lease the lease transaction should be structured according to the SFAS no. 98, which deals with the lease structure related to the transactions integral equipment and real estate. The SFAS no. 5 and 6 also describes the terms and conditions for lease transactions. Different types of lease structures exist, which can be used by the client company and the customer in making a lease agreement; these are as below – Sales Type Lease Under sales type lease, the lessee assumes all of the benefits and risks of ownership. The fair value and carrying value of the lease is different. According to Schroeder, Clark, & Cathey (2005), if a lease meets any of the four criteria set, plus both of the following criteria, then the lease should be a capital lease. “1. Collectibility of the minimum lease...
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...Greetings, I hope this message finds you well. I am in receipt of your client’s answers to interrogatories and requests for production of documents. Unfortunately, upon receipt of your discovery responses, I was disappointed to learn that many of your client’s responses appear to be unresponsive, evasive, and contain improper objections. Accordingly, please accept this letter as a good faith attempt to resolve this discovery dispute. As you know, the scope of permissible discovery as articulated in Md. Rule 2-402 is incredibly broad and permits Mr. Hamlet to discover any information that is “relevant to the subject matter involved in the action, whether it relates to the claim or defense of any other party [so long as] . . . the information sought appears reasonably calculated to lead to the discovery of admissible evidence.” Between your client’s answers to interrogatories and responses to requests for documents, you object fourteen (14) times on the grounds that the information sought is irrelevant. Md. Rule 2-402 expressly prohibits a party from unilaterally declaring that information irrelevant. Additionally, for the reasons stated below, many of the other six...
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...transgressor; one who commits a fault or a crime; a culprit. Failing in duty; offending by neglect of duty. Asynchronous Completion Token The Asynchronous Completion Token design pattern efficiently dispatches processing actions within a client in response to the completion of asynchronous operations invoked by the client. Also Known As Active Demultiplexing [PRS+99] Example Consider a distributed Electronic Medical Imaging System (EMIS) [PHS96] consisting of multiple components, such as image servers, which store and retrieve medical images [JWS98].1 The performance and reliability of an EMIS is crucial to physicians, medical staff, and patients using the system. Therefore, it is important to monitor the state of EMIS components carefully. Specialized agent components address this need by propagating events from other EMIS components, such as image servers, back to management applications. Administrators can use these management applications to monitor, visualize, and control [PSK+97] the EMIS’s overall status and performance. For example, a management application can request that an agent notify it every time an image server on a host accepts a new network connection. Typically, such a request is issued by invoking an 1. Other components in a distributed EMIS include modalities, clinical and diagnostic workstations that perform imaging processing and display, hierarchical storage management (HSM) systems, and patient record databases [BBC94]...
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...a computer can be directly inferred by measurable quantities. The measurable quantities are called operational quantities. The laws which relate operational quantities are called operational laws. Operational laws for computer systems will be studied in this note. We …rst introduce some notation. Notation: M =Number of queueing centers in the network. T = Finite observation period. Ai = Number of arrivals at queue i (device i) during observation period. Bi = Total busy period of queue i during observation period. Ci = Number of service completions at queue i during observation period. Di = Total service demand by a customer at device i. Qi = Queue length at device i (including the job in service) Ri = Response time per visit to the ith device. Si = Average service time per customer visit to queue i during observation period. Ui = Utilization of queue i during observation period. Vi = Average number of visits to queue i by a customer before it leaves the system during observation period. Xi = Throughput of queue i during observation period. i = Arrival rate of queue i during observation period. pij = The transition probability of a job moving to the jth queue after service completion at the ith queue. The following variables correspond to the entire system under observation. D = Sum of service demands on all devices. Dmax = Service demand on the bottleneck device....
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...A Survey of Physician-Assisted Suicide English Composition I Abstract I recently became aware of the Oregon Death and Dignity Act; I found this to be an interesting idea. It is not difficult to understand that the citizens may have varied and strong opinions about this subject, however the article I have chosen examines the physician opinion of medically assisted suicide, mainly the physicians without the legal option of medically-assisted suicide. A Survey of Physician-Assisted Suicide With an aging population it is not only important to understand the attitude of the public in regards to physician assisted suicide, but also the attitudes of those charged with carrying out the task of euthanasia or assisted suicide. First it is important to understand the term physician assited suicide refers to the medical professional providing the client with the means to commit suicide, meaning the physician provide medications or equipment to facilitate the end of the clients life. This differs from euthanasia in that the physician is not actually ending the client’s life through lethal injection or other direct means. The article I chose to examine is a study of physician attitude towards assisted suicide and a study and the prevalence of this request by their clients. The results are the compiled data of a survey sent to 3102 physicians, these physicians work in the fields most likely to receive a request for assisted suicide. Methods and Analysis The survey involved...
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...LOVELY PROFESSIONAL UNIVERSITY HOME WORK – I DOA: 9/7/2012 DOS: 9/17/2012 ------------------------------------------------------------------------------------------------------------------- Assignment COURSE- Modern Web Programming Tools and Techniques-I COURSE CODE- CAP618T SUBMITTED BY: SUBMITTED TO: Anil Kumar MANDEEP KAUR Roll-A11 Reg. - 11009839 Sec- D1R05 Q:1 Take a JavaBean Object named “Profession” with properties domain and expertise. Show the use of all 4 scope types on this object. Ans: Profession.jsp file package pk; public class profession { int domain; int expertise; public int getdomain() { return domain; } public void setdomain(int a) { this.domain=a; } public int getexpertise() { return expertise; } public void setexpertise(int b) { this.expertise=b; } } 1) Index.jsp file(for session Object) 2) Index.jsp file(for Page Object) 3) Index.jsp file(for Request Object) 4) Index.jsp file(for Application Object) Q:2 Discuss and Demonstrate the use of all page directive attributes. Give minimum 2 separate types of examples...
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...was not concerned with the quality of the transfer between two servers, and was inappropriate for file segmentation and transfer, so the file transfer could not attain the optimal transfer efficacy. Based on our research, we propose a new method called Distributed Parallelized File Transfer Protocol (DPFTP). This method is based on Parallelized File Transfer Protocol (P-FTP) and is beneficial to multi-users, as it utilizes server loading and reduces the download time. Keywords—FTP; P-FTP; DPFTP ; multi-users; (Autonomous System) P-FTP server in the center of the area and message passing to allow the client to download from multiple file servers by parallel transfer. The P-FTP file transfer protocol, divided into three parts performance, includes the client, PFTP server and mirror servers; the P-FTP flow chat as shown in fig 1[2]. II. PARALLELIZED FILE TRANSFER PROTOCOL I. INTRODUCTION Due...
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...Objectives System is used to Manage Employees, In Recruitment process choose candidate, Project Management, Client Management at one place. Platform Web Application Front End .NET Framework 4.0 with VB Back End Microsoft SQL Server 2008 Tools Visual Studio 2010, Ajax Control Toolkit 4,Crystal Report 2008 Students Name Sona Patel (13084231201) Payal Patel (13084231170) Internal Guide Hiral R. Patel Developed By Sona Patel Payal Patel Existing System:• Existing system requires manual integration of data and management of different-different processes. • Company requires different systems for Human Resource Information management, Project management and client & Product management. • Searching and tracking of information becomes complex and time consuming. Need for New System:• The new system requires to integrate systems for Human Resource Information , Client management and Project management at one place. • It makes data manipulation of projects & employees easy and fast. Its Less time consuming and provide efficient searching. FUNCTIONAL SPECIFICATION:• User Specification: 1. Administrator 2. HR Manager 3. Recruitment Manager 4. Marketing Manager 5. Project Leader 6. Team Leader 7. Employees / Team Members Users Specification:1) Administrator:• • Administrator can create and manage clients, projects and users. Administrator can also allocate/change project manager and manage account. 2) HR...
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...Objectives System is used to Manage Employees, In Recruitment process choose candidate, Project Management, Client Management at one place. Platform Web Application Front End .NET Framework 4.0 with VB Back End Microsoft SQL Server 2008 Tools Visual Studio 2010, Ajax Control Toolkit 4,Crystal Report 2008 Students Name Sona Patel (13084231201) Payal Patel (13084231170) Internal Guide Hiral R. Patel Developed By Sona Patel Payal Patel Existing System:• Existing system requires manual integration of data and management of different-different processes. • Company requires different systems for Human Resource Information management, Project management and client & Product management. • Searching and tracking of information becomes complex and time consuming. Need for New System:• The new system requires to integrate systems for Human Resource Information , Client management and Project management at one place. • It makes data manipulation of projects & employees easy and fast. Its Less time consuming and provide efficient searching. FUNCTIONAL SPECIFICATION:• User Specification: 1. Administrator 2. HR Manager 3. Recruitment Manager 4. Marketing Manager 5. Project Leader 6. Team Leader 7. Employees / Team Members Users Specification:1) Administrator:• • Administrator can create and manage clients, projects and users. Administrator can also allocate/change project manager and manage account. 2) HR...
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...balances for confirmation (I remember the first step of audit plan is reconciliation, including the teacher’s ) a) Obtain the accounts receivable subsidiary balances (aged by customer, if possible) and trace totals to the comparative summary of accounts receivable balances (GL accounts). Reconcile the total balance to the general ledger control account balance. b) Select a sample of customer balances from the year-end accounts receivable subsidiary ledger. Trace the items to sales order and sales invoice, and meanwhile check the existence of these supporting documents - a key step to find the services and customer created fictitiously by Satyam. c) Examine authorization for any significant adjustments made throughout the year. Step2 Prepare and send confirmation a) Arrange for confirmation requests to be signed by the client and mailed directly by the auditor. Maintain control over the confirmation process at all times. The auditing team relied on Satyam management to send confirmation requests for accounts receivable for 2006 and 2007 audits. b) Second requests and, where warranted, third requests should be mailed when responses to positive confirmation requests have not been received within a reasonable time. If the client requests exemption from confirmation for any accounts selected by the auditor, obtain and document satisfactory explanations. The auditing team never receives any responses to the confirmation requests from the customers, but...
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...jurisdiction is over a local network. physical If a host wants to send a packet to another host on the same network, the sender must find out the physical address mapped to __________________. the destination IP address in the IP header A Router has received a datagram destined for a host on another, remotely connected network. router must find the physical address mapped to ______________________. the IP address of the next hop router found in the routing table _______ is a dynamic mapping protocol in which a physical address is found for a given logical address. ARP An ARP request is normally _______. broadcast An ICMP packet is carried in an __________ . IP packet The destination MAC address in an Ethernet frame that carries an ARP request is _______. 0xFFFFFFFFFFFF The value of the target hardware address field in an ARP request message sent on an Ethernet is _______. 0x000000000000 A _______ is an ARP that acts on behalf of a set of hosts. proxy ARP ICMP is a _________ layer protocol. network ICMP messages are divided into two broad categories: _____________. query and error reporting messages Which of the following is true about ICMP messages? An ICMP error message may be generated only for the first fragment. In _______ delivery, the destination of an IP packet is on the same network as the source or deliverer of the packet. a direct In _______ forwarding, the mask and destination addresses...
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...processing is when there is a continuous exchange of information between the computer and user whilst performing tasks. Examples include entering information into a query in a database or information into a word processor. Real time processing means that there is a continual input, process and output of data. It may be a situation whereby a user sends in transactions and awaits a response from a distant computer before continuing. We see this happening when we use telephone banking to transfer funds from our savings to our credit card and the money is accessible immediately. Real Time Processing [Online]. Available from http://www.answers.com/topic/real-time-processing-e-business-term. (Access 14 July 2010). Interactive Processing [Online]. Available from: http://linux.about.com/cs/linux101/g/interactiveproc.htm. (Accessed 14 July 2010). 2. What complications could arise in a time-sharing system if two processes require access to the same file at the same time? Are there cases in which the file manager should grant such requests? Are there cases in which the file manager should deny such requests? If two processes require access to the same file at the same time, two main situations could arise: 1. Both processes attempt to read the file in which there is no harm. If the file is used as merely input for the processes and is not being changed then this is ok such as in the case files that contain instructions. 2. One or both processes attempt to update...
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...Response to Client Request I Erica R Ford ACC/541 October 7, 2013 Professor Michael Meyer Response to Client Request I Memorandum October 7, 2013 To: Raelynn Floyd, Supervisor of Standards From: Erica Ford, CPA Re: FASB Lease Structures and types As per your request I have diligently conducted research to advise our clients of the best leasing option in regards to their current business proposition. Recently, I was informed last week of the new venture and the need to acquire 20 additional trailers to satisfy a job. The deal has a potential to be lucrative, therefore we must consider what leasing structure will work best for the client. The best sources to obtain information on leasing requirements and reporting is the FASB, Financial Accounting Standards Board. There are three components of leasing that I will discuss, directing financing, sales type and operating lease. Furthermore, I will make a recommendation based on the findings and current market conditions. Direct Financing Under the direct financing method, the lessor is essentially viewed as the lending institution for revenue recognition purposes (Schroder, Clark & Cathey). Direct financing is also considered a capital lease if it meets the criterion. To be classified as a direct financing lease the lease must meet one of the four following criteria set forth by SFAS No. 13: (1) the lease transfers ownership of the property to the lessee by the end of the lease term; (2) the...
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...advances in the development of high performance personal computer and networks. There is now an identifiable trend in industry toward downsizing that is replacing expensive mainframe computers with more cost-effective networks of personal computer that achieve the same or even better results. This trend has given rise to the architecture of the Client/Server Computing. The term Client/Server was first used in the 1980s in reference to personal computers on a network. The actual Client/Server model started gaining acceptance in the late 1980s. The term Client/Server is used to describe a computing model for the development of computerized systems. This model is based on the distribution of functions between two types of independent and autonomous entities: Server and Client. A Client is any process that request specific services from server processes. A Server is process that provides requested services for Clients. Or in other words, we can say “A client is defined as a requester of services and a server is defined as the provider of services.” A single machine can be both a client and a server depending on the software configuration. Client...
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...transformed. For example, managers no longer handwrite reports for their office staff to type or use mail to correspond with clients or post flyers to communicate with employees. My department at Princeton University has experienced these types’of scenarios over the past five years. Five years ago, our procedures and computers systems were antiquated. The need for technology was essential to provide better communication and improve procedures, especially in a department that has over 200 employees who work in different locations throughout the University such as dorms, academic buildings, and athletic facilities. For instance, my department’s time-off request procedure and the process by which supervisors receive their daily work orders were lengthy, required several steps, and needed to be modernized. Realizing how outdated these procedures were, my department sought out several different types of technology to help improve its overall functionality. Technology acquired included, Sharepoint, Ipads, and EZ Maxmobile App. In just a short period of time, these products have significantly improved communication and procedures throughout the department and enhanced our customer service to our clients. The use of Sharepoint, a web-based intranet that streamlines the management of and access to data, has enhanced the department’s the time-off request procedure which is now automated. Sharepoint has also improved communication to employees by allowing them to receive announcements...
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