...long-term debts and the addition of any gain or loss on the retirement of debt and the amortization of any debt premium or discount. 3. The key criterion is financial accountability the primary government either appoints a voting majority of the units governing body or a majority of the units governing body is composed of primary government officials and the primary government is able to impose its will upon the potential component unit or there is the potential for the organization to provide specific financial benefits to, or impose specific financial burdens on, the primary government. 4. Discrete presentation is when one or more component units are reported in separate columns, in addition to those pertaining to the primary government. Blending is when the component units transactions and balances are reported as if they were part of the primary government that is, the component units funds are accounted for just as they were funds of the primary government. Blending is required when the primary government and the component units are controlled by governing boards having the same members or the component unit provides services solely to the primary government. If those conditions are not satisfied then discrete presentation is required. 5. Discrete presentation, as it must be applied in government-wide statements, allows for the aggregation of any number of...
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...and Anne Pallant. English for Academic Study: Reading and Writing. 2012 edition – Source Book. Garnet Books, 2012 Slaght, John, Paddy Harben and Anne Pallant. English for Academic Study: Reading and Writing. American Edition – Course Book, 2009 Supplementary Materials: See attached Reading List Online Resources: Dictionary: http://dictionary.reference.com/ Purdue Online Writing Laboratory: http://owl.english.purdue.edu/owl/ WordReady: Academic English. Garnet Education. http://www.garneteducation.com/Book/629/WordReady.html Course Content: A. Reading Strategies as applied to General Education readings 1. Predicting/pre-reading 2. Surveying 3. Using graphic organizers 4. Recognizing syntactic chunks 5. Annotating 6. Skimming and Scanning for specific information 7. Question generating and question answering 8. Speed reading 9. Self-monitoring 10. Collaborative reading 11. Summarizing or reading recall 12. Working with vocabulary in context B....
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...Wednesday: February 26 I. Desired Results a. Unit Enduring Understanding(s) – i. Students will understand the structures and functions of cell organelles ii. Students will understand how each organelles help the living organisms b. Unit Essential Question(s) – iii. Why each organelle has a specific function to carry? iv. Where do all cells come from? c. Daily Learning Objective v. Students will know the differences between eukaryotic and prokaryotic cells – I. GPS Standards SB1: Students will analyze the nature of the relationships between structures and functions in living cells. 1. Explain the role of cell organelles for both prokaryotic and eukaryotic cells, including the cell membrane, in maintaining homeostasis and cell reproduction. SCSh3: Student will identify and investigate problems scientifically 1. Suggest reasonable hypotheses for identified problems 2. Develop procedures for solving scientific problems 3. Collect, organize and record appropriate data SCSh6: Students will communicate scientific investigations and information clearly 1. Use data as evidence to support scientific arguments and claims 2. Participate in group discussions of scientific investigation II. Introduction (TIME) a. The lesson start with an on-time quiz (15-20 minutes) 1. Students are expected to read page 96-99 on...
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...Unit 6: Written Assignment Question 1. Read the following historical article about the development of nuclear energy: http://www.world-nuclear.org/info/inf54.html Read multiple time. Question 2. As you read, take notes on the article using one of the note taking strategies presented in this unit. Note taken Question 3. Explain which strategy you are using and why you are using it. Answer: The strategy I used is the MIND MAPS, it is also called the mind mapping, concept mapping, spray diagrams, or spider diagrams. This strategy is very good in summering larger unorganized information, and also helps in making connections when dealing with scientific or creative problems. This strategy is very effective in thinking through complex and very difficult problems, it helps to consolidate large information and give them directions. Having pages of information without knowing how they fit together is where MIND MAPS work best, “by using mind maps one can quickly understand the structure of a subject,” ( Mind Maps, n.d, p. 5). This strategy was made popular by Tony Buzan, and sometimes looks like a work of art....
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...Cornell Hotel and Restaurant Administration Quarterly http://cqx.sagepub.com Why Restaurants Fail H. G. Parsa, John T. Self, David Njite and Tiffany King Cornell Hotel and Restaurant Administration Quarterly 2005; 46; 304 DOI: 10.1177/0010880405275598 The online version of this article can be found at: http://cqx.sagepub.com/cgi/content/abstract/46/3/304 Published by: http://www.sagepublications.com On behalf of: The Center for Hospitality Research of Cornell University Additional services and information for Cornell Hotel and Restaurant Administration Quarterly can be found at: Email Alerts: http://cqx.sagepub.com/cgi/alerts Subscriptions: http://cqx.sagepub.com/subscriptions Reprints: http://www.sagepub.com/journalsReprints.nav Permissions: http://www.sagepub.com/journalsPermissions.nav Downloaded from http://cqx.sagepub.com at Blue Mountains Hotel School on October 25, 2009 © 2005 CORNELL UNIVERSITY DOI: 10.1177/0010880405275598 Volume 46, Number 3 304-322 10.1177/0010880405275598 Why Restaurants Fail by H. G. PARSA, JOHN T. SELF DAVID NJITE, and TIFFANY KING , Past research on restaurant failures has focused mostly on quantitative factors and bankruptcy rates. This study explored restaurant ownership turnover rates using qualitative data, longitudinal data (19961999), and data from Dun and Bradstreet reports. In contrast to frequently repeated statistics, a relatively modest 26.16 percent of independent restaurants failed during the first year of...
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...Cornell Hotel and Restaurant Administration Quarterly http://cqx.sagepub.com Measuring Customer-Based Restaurant Brand Equity Woo Gon Kim and Hong-Bumm Kim Cornell Hotel and Restaurant Administration Quarterly 2004; 45; 115 DOI: 10.1177/0010880404264507 The online version of this article can be found at: http://cqx.sagepub.com/cgi/content/abstract/45/2/115 Published by: http://www.sagepublications.com On behalf of: The Center for Hospitality Research of Cornell University Additional services and information for Cornell Hotel and Restaurant Administration Quarterly can be found at: Email Alerts: http://cqx.sagepub.com/cgi/alerts Subscriptions: http://cqx.sagepub.com/subscriptions Reprints: http://www.sagepub.com/journalsReprints.nav Permissions: http://www.sagepub.com/journalsPermissions.nav Downloaded from http://cqx.sagepub.com at SAGE Publications on December 2, 2009 © 2004 CORNELL UNIVERSITY DOI: 10.1177/0010880404264507 Volume 45, Issue 2 115-131 ARTICLE 10.1177/0010880404264507 Measuring Customerbased Restaurant Brand Equity Investigating the Relationship between Brand Equity and Firms’ Performance by WOO GON KIM and HONG-BUMM KIM Strong brand equity is significantly correlated with revenues for quick-service restaurants. In a study 394 respondents gauged the strength of seven quickservice restaurant brands doing business in Seoul, Korea. The study tested four elements of brand equity, namely, brand awareness, brand image, brand loyalty, and perceived quality. Of...
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...Student Self-administered case study Importance of Diversity In The Workplace Case summary: Case duration (Min): Human Resource Management (HRM) 45-60 Promoting diversity Worldwide This case focuses on DIFFERENCE ‐ Interacting and working productively with others and how best to use human resources to meet organizational goals through high levels of performance (motivated, effective and efficient workers) and competing in the global marketplace. We begin this case by exploring the changing nature of the workplace; We then explore what is meant by diversity and consider the business case for promoting and managing diversity within contemporary organizations. Learning objectives: Evaluate diversity and multiculturalism as a source of sustainable competitive advantage and identify the benefits of diversity for organizations. Case problem: What is meant by diversity and should organizations seek to be diverse? Company Aramark http://www.aramark.com/ Food ‐ Major Diversified ARAMARK is a leader in professional services, providing award‐winning food services, facilities management, and uniform and career apparel to health care institutions, universities and school districts, stadiums and arenas, and businesses around the world. In FORTUNE magazine's 2009 list of "World's Most Admired Companies," ARAMARK was ranked number one in its industry. ARAMARK seeks to address issues responsibly that matter to its clients, customers, employees and communities by focusing on employee advocacy...
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...CS113: Academic Strategies for the Business Professional Unit 6 Critical Thinking and Research Assignment Full Name: Two-digit Section #: Instructions: Download this document to your computer before filling it out. Save using “Save As” and add your name to the front removing the phrase “YourName.” All of the gray boxes below should be appropriately filled in and the document saved again before submitting to the Unit 6 Dropbox. Please read through the following comments carefully to see why we are focusing on critical thinking and online research. Make sure to pay special attention to the two comments in highlighted in red: “The World Wide Web can be a great place to accomplish research on many topics. But putting documents or pages on the web is easy, cheap, or free, unregulated, and unmonitored (at least in the USA). There is a famous Steiner cartoon published in the New Yorker (July 5, 1993) with two dogs sitting before a terminal looking at a computer screen; one says to the other ‘On the Internet, nobody knows you're a dog.’ The great wealth that the Internet has brought to so much of society is the ability for people to express themselves, find one another, exchange ideas, discover possible peers worldwide they never would have otherwise met, and, through hypertext links in web pages, suggest so many other people's ideas and personalities to anyone who comes and clicks. There are some real "dogs" out there, but there's also great treasure. Therein...
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...REWORKED UNITS, AND SCRAP TRUE/FALSE 1. Reducing defects helps to reduce costs, but does not make the business more competitive. Answer: False Difficulty: 2 Reducing defects does make the business more competitive. 2. Objective: 1 Reworked goods are unacceptable units of production usually not capable of being repaired or converted into a salable product. Answer: False Difficulty: 2 Objective: 1 Reworked goods are unacceptable units of production that can be repaired into a salable product. 3. The value of scrap material can have either a high or low sales value relative to the product with which it is associated. Answer: False Difficulty: 2 Scrap material by definition has a low sales value. Objective: 1 4. Normal spoilage adds to the cost of the job to which it is attributed in a job order costing system. Answer: True Difficulty: 2 Objective: 2 5. When calculating normal spoilage rates, the base should be actual units started in production. Answer: False Difficulty: 2 The base should be good units started into production. Objective: 2 6. Abnormal spoilage is spoilage that should arise under efficient operating conditions. Answer: False Difficulty: 2 Objective: Abnormal spoilage should not arise under efficient operating conditions. 2 7. A company whose goal is zero defects would usually treat all spoilage as abnormal. Answer: True Difficulty: 2 Objective: 2 8. Counting spoiled units as part of output units in a process-costing system usually results in a higher cost per unit. Answer:...
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...view, I agreed with the above topic. The reason I agreed it is because we should not waste our valuable time in university to been taught on study skills. As one of the out campus student, time is very valuable to us. We have to secrete our time between study, work and family. Basically all the study skills such as time management, note taking, SQ3R and so on should be taught in our early education. (primary or secondary). What are the study skills? The term study skills is often used interchangeable with many other term which all describe the same thing – a person’s ability to study effectively, and their ability to acquire knowledge As I mention earlier, the study skills can be categorized as follows: Time management – as a university student, we need to organize our work for ourselves. The number of simultaneous demands being made upon us by different tutors and different courses can be quite daunting at first. Note taking - Everyone takes notes for different purposes at different times. Note-taking can serve a variety of functions depending upon both the context in which they are taken. For an example, kindly see appendix 1 (Cornell note taking) SQ3R – Is on of the reading technic that a student can implent in their study skills. Based on Derek Rowntree in his book Learn How to Study Labels, SQ3R which stand for: Survey – examine the whole before you read the parts, survey the book first, then the chapter then the paragraph. Also look at the title, headings...
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...LABOR RELATIONS MG420 Kevin Erne Instructor: Stephen Fant Park University Internet Campus A course paper presented to the School for Arts and Sciences and Distance Learning in partial fulfillment of the requirements for the degree of Baccalaureate Labor Relations Park University November, 2012 1. Define the term “collective bargaining” and list and describe four issues that are mandatory components of a collective bargaining agreement. The Cornell University School of Law defines collective bargaining as the process of negotiating the conditions of employment between a group of employees and their employer (Cornell University Law School). In most cases, the employees are represented by a labor organization or union. The union bargains with the employer over such categories as compensation, personnel policies and procedures, employee rights and responsibilities, employer rights and responsibilities, union rights and responsibilities, and dispute resolution and ongoing decision making (Budd, 229-230). If all goes well and all parties involved come to an agreement the result of the negotiations ends with a collective bargaining agreement (CBA). If you were to conduct a Google search for “collective bargaining” your search results would be endless. I ran a search under news and came up with an article in the Huffington Post titled “Michigan Proposal 2: Should Voters Guarantee The Right To Collectively Bargain In the State Constitution...
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...had the Constitution posted on his walls. This allows the students to actual see what it is they are learning about. Another thing that stood out for me was how he allows the students to come up with the answer; he gave them time without rushing. There were a lot of techniques that he uses that I think would benefit my classroom. His usage of the PAR framework was great. His teaching showcased the whole framework completely. When he started his set with relating how the class can be split into two sides due to an argument and has the students come up with consequences was a great hook. It allows the students to actual relate what could happen in their life to what happen in the past. His style of taking notes was good as well. He did not just have the students jot down notes but use Venn diagrams which is easy to read and comprehend. The video was so short; it was hard to see if there was any negatives aspect to it. From the video, I think what he is doing is all positive. He was prepared when class started. He got the student’s attention by relating real life experiences to what they are learning. He is not just sitting at his desk. He is moving around and interacting with the students while they are working on group projects. He made sure to call on different students to answers his questions; no favoritism...
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...Introduction Among this country’s greatest strengths has been its economic structure and diversity. As citizens and business professionals, we owe a lot of this to the Constitutional system of government. With a balance of power between the states and the Federal government, this country is ripe for economic development. Wall Street is one of our country’s icons, and affluent business tycoons such as Donald Trump, J. Willard Marriott, Sam Walton, and Warren Buffett receive celebrity status. This economic strength has carried us through war and peace. In fact, images of Rosie the Riveter represent how we secured the home front during World War (National Park Service). More recently, it was economic strategy (and this country’s outright economic dominance) that led to the fall of Communism and the end of the Cold War. (Garrity, 2002). Individual prosperity is a fundamental principle of our economic system, and is as important as collective wealth. One need not belong to an elite class or family (although it does help if you are related to millionaires), nor does one have to obtain special permission from the government. Another element of the economic system is the way it rewards success. If you seek it, you can find it; all you need is to find a way to build a better widget, or a better way to build what everyone else has been making. At least in theory, the system is designed in such a way as to reward ingenuity, work ethic, and perseverance. Unfortunately, not...
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...publication may be reproduced without the prior permission of the Institute of Southeast Asian Studies. Individual articles are available at < http://bookshop.iseas.edu.sg > REFERENCES Abinales, Patricio N. Making Mindanao: Cotabato and Davao in the Formation of the Philippine Nation-state. Quezon City: Ateneo de Manila University Press, 2000. Abinales, Patricio N. and Donna J. Amoroso. State and Society in the Philippines. Lanham, M.D.: Rowman and Littlefield, 2005. Ahmad Ibrahim. “The Administration of Muslim Law Enactment, Sabah, 1977 (No. 15 of 1977)”. Journal of Malaysian and Comparative Law 5, no. 2 (1978): 359–62. Andaya, Barbara W. “Cash Cropping and Upstream-downstream Tensions: The Case of Jambi in the Seventeenth and Eighteenth Centuries”. In Southeast Asia in the Early Modern Era: Trade, Power, and Belief, edited by Anthony Reid. Ithaca, N.Y.: Cornell University Press, 1993. Baker, M. H. Sabah: The First Ten Years as a Colony. Kuala Lumpur: Malaysia Publishing House, 1965. Black, Ian. “The Ending of Brunei Rule in Sabah, 1878–1902”. Journal of the Malayan Branch of the Royal Asiatic Society 41, no. 2 (1968): 176–92. ———. A Gambling Style of Government: The Establishment of Chartered Company Rule in Sabah, 1878–1915. Kuala Lumpur: Oxford University Press, 1985. ———. “The Rundum Rebellion of 1915 in Sabah: Millenarianism and Social Protest”. Paper presented at the Seminar Sejarah dan Masyarakat Sabah [Seminar on the History and Society of Sabah]...
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...Investing in Methane Digesters on Pennsylvania Dairy Farms: Implications of Scale Economies and Environmental Programs Elizabeth R. Leuer, Jeffrey Hyde, and Tom L. Richard A stochastic capital budget was used to analyze the effect of net metering policies and carbon credits on profitability of anaerobic digesters on dairy farms in Pennsylvania. We analyzed three different farm sizes—500, 1,000, and 2,000 cows—and considered the addition of a solids separator to the project. Results indicate that net metering policies and carbon credits increase the expected net present value (NPV) of digesters. Moreover, the addition of a solids separator further increases the mean NPV of the venture. In general, the technology is profitable only for very large farms (1,000+ cows) that use the separated solids as bedding material. Key Words: anaerobic digester, stochastic capital budget model, dairy farm, alternative energy For a host of reasons, U.S. scientists, government leaders, and citizens are increasingly seeking alternative sources of energy. Green energy sources are those that do not emit harmful pollutants and/ or that are renewable. Anaerobic digesters (AD), found on dairy, hog, and poultry farms across the United States, represent potential sources of green energy. AgSTAR, a U.S. Environmental Protection Agency (U.S. EPA) program, whose goal is to increase the number of anaerobic digesters on farms in the United States, estimates there are 6,900 swine and dairy farms that could...
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