...Voice Communications Guide Phonetic Alphabet | Letter | Word | Pronunciation | A | ALFA | AL FAH | B | BRAVO | BRAH VOH | C | CHARLIE | CHAR LEE or SHAR LEE | D | DELTA | DELL TAH | E | ECHO | ECK OH | F | FOXTROT | FOKS TROT | G | GOLF | GOLF | H | HOTEL | HOH TELL | I | INDIA | IN DEE AH | J | JULIETT | JEW LEE ETT | K | KILO | KEY LOH | L | LIMA | LEE MAH | M | MIKE | MIKE | N | NOVEMBER | NO VEM BER | O | OSCAR | OSS CAH | P | PAPA | PAH PAH | Q | QUEBEC | KEH BECK | R | ROMEO | ROW ME OH | S | SIERRA | SEE AIR RAH | T | TANGO | TANG GO | U | UNIFORM | YOU NEE FORM or OO NEE FORM | V | VICTOR | VIK TAH | W | WHISKEY | WISS KEY | X | XRAY | ECKS RAY | Y | YANKEE | YANG KEY | Z | ZULU | ZOO LOO | Number Pronunciation Guide | Numeral Spoken As 0 ZE RO 1 WUN 2 TOO 3 TREE 4 FOW ER 5 FIFE 6 SIX 7 SEV EN 8 AIT 9 ...
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...Part 1. Report to Danny Wilco To: Danny Wilco From: Kay Smith Subject: Re: Ordering product for EBBD from the Kentucky Hooch and Beer Company Background: Our efforts to increase sales of Kentucky Swamp Brew, for our college aged customers, Brew received mixed support from area retailers. For example, our advertising campaign was initially productive, we received a 75% increase in retail orders for three continuous weeks (the duration of the advertising campaign). However, retail orders dropped off 20% when the advertising campaign ended. We appeared to have limited insight on customer interest in Kentucky Swamp Brew and we also failed to properly coordinate with the brewery so they can have supplies on hand to meet projected and actual retail orders. Strategy: For product ordering, I employed a three phase strategy. The first phase was to order more products from KHBC Brewery then current retail order level so we would have inventory on hand to support increased orders, when the advertising efforts took effect. The second phase was to order products based on increased retail order level while adjusting the final order to compensate for brewery delivery in efficiencies. The third phase, towards the end of the Kentucky Swamp Brew sales campaign was to adjust ordering so excess inventory would be controlled. Results: From the attached excel product you will see that our ordering strategy was effective as we were able to stay up with customer demands, compensate...
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...advice to a client who is currently a co-owner of a for-profit art gallery. The client is planning to purchase his coowner’s shares at a price to be determined based on their company’s recent financial performance. The company’s financial statements, prepared by the client’s co-owner, contain accounting choices and judgments that students should identify and evaluate using critical thinking skills. This case is suitable for use in introductory and intermediate financial accounting, and in introductory auditing and assurance courses. Accompanying the case is a set of teaching notes and assessment rubrics for use by instructors. THE CASE The Setting Wiki Art Gallery, Inc. (WAG) is a privately owned business started in 2006 by two students. Rob Wilco combined his entrepreneurial business interests with Stephen Conley’s knowledge of artwork to create an online art gallery, which they named WAG. WAG’s start-up years were challenging. The owners contributed their savings to the company, but initially earned little return on their significant investments of money and time. Propelled by a belief that their work would pay off, they persevered. Now, it appears their luck is changing. WAG became profitable in late 2009 and has reported a sizable net income for the year ended September 30, 2011. Both owners are excited by this turn of events. In the summer of 2010, Stephen had indicated he would like to buy out Rob, which coincided with Rob’s interest in leaving WAG and embarking on a new career...
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...schedule, shift leader, program menu into computer register. Covenant Healthcare 2009-2011 Position: PCA Duties: Taking personal care of client and clean the home, observe medications taken, prepare meals and shop when necessary, checked and kept record of patient glucose, also gave insulin. Faith Works 2006-2007 Position: PCA Duties: Taking personal care of client and clean the home, laundry, observe medications taken, prepare meals and shop when necessary. 2006-2007 Position: Paraprofessional Duties: Observe problems with client, take notes of observation, do things to make the client feel better about themselves; involve the client with activities in the community daily. (Same client whom I was patient care aid for) Wilco Hess 2006 (April/November) Position: Sales Associate Duties: Customer service, stocking, register work, NC lottery, money orders, maintain required amount of money in register by counting money hourly and making drops into safe, clean inside and outside store, closeout paperwork when closing. Home Life Care 2001-2002, 2004-2005 Position: CNA/PCA Duties: Taking personal care of client, laundry and clean the home, observe medication taken, cook meals and shop for client. Education • Plymouth High School: Diploma 1997 • Elizabeth City State...
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...DESTEP Formule & Factsheet Branche: Media Specifiek: Uitgeverij (Tijdschrift) Bedrijf: Sanoma Media B.V. INHOUD VERSLAG: Inleiding DESTEP Formulier Factsheet. Inleiding Naar aanleiding van de gegeven informatie en door het maken van de opdrachten heb ik van mezelf geleerd, dat ik niet van nature tech-savvy ben. Het heeft mij enig tijd gekost om de databases te begrijpen en gebruiken. Eenmaal onder de knie vond ik het echter heel leuk om te doen, vooral het Lexisnexis krantenbak was handig en ik zie het nut er van. Ik heb niet zoveel tijd in de bronnen gestoken als waarschijnlijk de bedoeling was omdat ik ermee worstelde, maar het resultaat mag er hopenlijk zijn. Stap 1: Bepaal de branche Bepaal hier de omgeving waarin de organisatie die je gekozen hebt thuishoort. Soms is dat rechtstreeks uit de REACH-classificatiecode af te leiden. REACH gebruikt SBI (SBI staat voor Standaard Bedrijfsindeling 2008 (voorheen BIK) en is opgesteld door het Centraal Bureau voor de Statistiek (CBS). Zij gebruiken dit om bedrijven in te delen naar hun hoofdactiviteiten), en die code wordt ook door de KvK en REACH gebruikt. Handig voor je onderzoek, dus! Voorbeeld: Stichting buurtzorg Nederland is een middelgrote onderneming in SBI 88101 Branchecode jouw organisatie | SBI 5814 | Stap 2: Stel onderzoeksvragen op Invulschema: Wie | Zijn de concurrentenIs het doelgroep voor rapportIs onze minister(ie)Zijn deskundigen bij branche & bij Sanoma | Wat | Is...
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...Relationship Between Unplanned Buying And Post Purchase Regret Introduction: The theory of cognitive dissonance was developed in 1957 by Leon Festiner. Festinger describes cognitive dissonance as a psychological state which results when a person perceives that two cognitions both of which he believes to be true, do not “fit” together; that is, they seem inconsistent. The resulting dissonance produces tension, which serves to motivate the individual to bring harmony to inconsistent elements and thereby reduce psychological tension (Loudon, Bitta 2006) Regret arises from individuals expending cognitive efforts to consider the chosen option against the rejected options (Inman, Dyer, and Jia 1997). Individuals must think in order to feel regret. For individuals to experience regret, they have to cognitively process and cross-compare one option (chosen) to another option (foregone). If the result of the comparison is perceived to be unfavourable (i.e. the foregone option is perceived to be better than the present option), then individuals are prone to feeling regret over their actions. According to Sugden (1985) regret has been known to be a painful sensation that arises as a result of comparing ‘what is’ with ‘what might have been. Regrets about what one has failed to do or what one has done are common. It has been defined as the negative cognitively-based emotion that we experience when realizing or imagining that our present situation would have...
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...February 14, 2012 Stephen Conley Wiki Art Gallery, Inc. 117 Western Ave. Peoria, IL 61604 Stephen, Thank you for taking the time to meet with us.During our meeting, you stated that you (Stephen) are planning to purchase your co-owner’s (Rob Wilco) shares of Wiki Art Gallery, Inc. (WAG). As a private company, WAG’s shares do not have a readily available market price. However, you and Rob have agreed on calculating the buy-out price using the “earning multiplier” equal to five times the GAAP based net income for the year ended September 30, 2011.You stated that you would like an opinion regarding the 2011 financial information as it has not been audited. You would like to know whether WAG’s fiscal 2011net income fairly reports the company’s financial success as this will be the basis of your purchase price of the company. We discovered several areas of concern: revenue recognition, allowance for doubtful accounts/bad debt, inventory valuation/cost of goods sold, capitalization/depreciation of assets, and accounting for dividends. We based our audit on the U.S. GAAP, IRS and FASB standards, which includes the sources listed at the end of this letter. Revenue Recognition Wag Company reports revenue when a price is agreed upon with a buyer. According to GAAP, revenue is recognized only when realized or realizable and when earned. Realized revenue is when products are exchanged for cash or claims to cash. Revenue in considered realizable when a promise to pay...
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...Memorandum To: Wiki Art Gallery, Inc. – Stephen Conley CC: Rob Wilco From: Andrew Schechter Accounting Firm Date: [ 11/8/2012 ] Re: Financial Reporting Evaluations Confidential To whom it may concern, Our firm was given the task of identifying and evaluating the financial reporting choices attributable to the current financial condition of Wiki Art Gallery, Inc. (WAG). Our opinions/recommendations are unbiased and we believe are representative of Generally Accepted Accounting Principles (GAAP). After reviewing the significant events for fiscal years 2010 – 2011, the following recommendations were determined (please see subsequent paragraphs & Exhibit A for revised 2011 income statement). During September fiscal year 2011, two sales were recorded for artwork that was undelivered and not paid for as of year-end. GAAP states that revenues should only be recorded when they are earned (goods are transferred or services are rendered). Our recommendation, in accordance to GAAP, is that WAG not recognizes these sales until the goods are transferred. Recognizing the sales before they are delivered (not in accordance with GAAP) would overstate net income. Revenues from ‘Artwork Sales’ should be restated at $30,600. As a direct result of sales being adjusted due to revenue recognition issues in accordance to GAAP, the ‘Cost of Artwork Sold’ needs to be adjusted as well. The company currently states that the average cost per piece sold is $1,000. This amount (cost)...
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...ACCT 2011 Final Exam Buy Now From Below: http://www.homeworkarena.com/acct-2011-final-time-test BE15-1 Buttercup Corporation issued 300 shares of $10 par value common stock for $4,500. Prepare Buttercup's journal entry. (List multiple debit/credit entries from largest to smallest amount, e.g. 10, 5, 2.) BE15-2 Swarten Corporation issued 600 shares of no-par common stock for $8,200. Prepare Swarten's journal entry if (a) the stock has no stated value, and (b) the stock has a stated value of $2 per share. (List multiple debit/credit entries from largest to smallest amount, e.g. 10, 5, 2.) BE15-3 Wilco Corporation has the following account balances at December 31, 2012. Common stock, $5 par value $510,000 Treasury stock 90,000 Retained earnings 2,340,000 Paid-in capital in excess of par 1,320,000 Prepare Wilco's December 31, 2012, stockholders' equity section. BE15-4 Ravonette Corporation issued 300 shares of $10 par value common stock and 100 shares of $50 par value preferred stock for a lump sum of $13,500. The common stock has a market price of $20 per share, and the preferred stock has a market price of $90 per share. Prepare the journal entry to record the issuance. (List multiple debit/credit entries from largest to smallest amount, e.g. 10, 5, 2.) BE15-5 On February 1, 2012, Buffalo Corporation issued 3,000 shares of its $5 par value common stock for land worth $31,000. Prepare the...
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...client who is currently a co-owner of a for-profit art gallery. The client is planning to purchase his coowner’s shares at a price to be determined based on their company’s recent financial performance. The company’s financial statements, prepared by the client’s co-owner, contain accounting choices and judgments that students should identify and evaluate using critical thinking skills. This case is suitable for use in introductory and intermediate financial accounting, and in introductory auditing and assurance courses. Accompanying the case is a set of teaching notes and assessment rubrics for use by instructors. THE CASE The Setting Wiki Art Gallery, Inc. (WAG) is a privately owned business started in 2006 by two students. Rob Wilco combined his entrepreneurial business interests with Stephen Conley’s knowledge of artwork to create an online art gallery, which they named WAG. WAG’s start-up years were challenging. The owners contributed their savings to the company, but initially earned little return on their significant investments of money and time. Propelled by a belief that their work would pay off, they persevered. Now, it appears their luck is changing. WAG became profitable in late 2009 and has reported a sizable net income for the year ended September 30, 2011. Both owners are excited by this turn of events. In the summer of 2010, Stephen had indicated he would like to buy out Rob, which coincided with Rob’s interest in leaving WAG and embarking on a new...
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...Expectancy Theory Student name: Ho Yin Cheung Student No: N8703019 MGB200 Christine Crawford – Tutorial 9 6:00-7:00 Tuesday Words: 1932 Introduction Employers always want their employees work with the highest performance. In the real business world, Leaders have trying many methods to motivate colleagues do the job well. However, they may fail to motivate their colleagues by many reasons. The expectancy theory can predict the result of the motivation. In this essay, firstly, three components of the expectancy theory of motivation, such as E-to-P expectancy, P-to-O expectancy, and outcome valences will be illustrated. Secondly, there are several limitations of this theory will be outlined. Thirdly, it will then show the real experience. Finally, the recommendations which apply to the case will be pointed out. Literature review Motivation is somebody acts in a certain way caused by someone else. It means someone use motivation as a motive for doing things (Adrian, 2007). Expectancy theory of motivation explains how the internal origins of employee motivation, such as, drives (primary needs) and need translate into specific effort and behaviour (Vroom, 1964). In other words, it focuses on what reason makes individuals choose one behavioural option over others (Vroom, 1964). There are three components frame this theory: effort-to-performance expectancy (E-to-P), performance-to-outcome expectancy (P-to-O) and outcome valences (Porter & Lawler, 1968). This theory is...
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...Innovative Models for Doing Business in the Music Industry Table of Contents 1 Introduction 1 2 Reasons for Changes in Consumer Thinking 2 2.1 New Technology Changes the Way Consumers Experience Media 3 2.2 Development of P2P File Sharing 3 2.2.1 Generation 1: Napster 3 2.2.2 Generation 2: The Pirate Bay 4 3 Company Attitudes Towards Changing Business Climate 5 3.1 The Industry Reaction on File Sharing 5 3.2 Technologial Countermeasures 6 3.3 Taking Chances with the New Climate 7 4 Analysis of Different Business Models and Market Conditions 9 4.1 A New Business Model – A Good Business Model? 10 4.1.1 Streaming Media Services 11 4.1.1.1 Spotify 12 4.1.2 Single-song Download Services – Online Music Stores 13 4.1.3 Music Rental Services 14 4.2 Study Case: Tip-Jar - The Radiohead Business Model 15 4.3 Study Case: CD-giveaway - The Prince Business Model 16 5 Conclusions 18 References 19 Introduction The emergence of new media, digital technology, and changing consumer expectations has given the music industry the challenging task of scrutinizing their own business models and methods, forcing companies to revise their business structure and adopt new sources of revenue for the twenty-first century. The main goal of this study was to find out the trends which have affected the industry past years and shaped it towards the present state, reveal how the current climate is, and point out some possible future success factors and new models of...
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...hgdsthyjuyktuikthgfhfghnyukmkmyuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuunnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuuKrispy Kreme is an international chain of doughnut stores that was founded by VernonRudolph in 1937 in Winston-Salem, North Carolina, United States. The parent company isKrispy Kreme Doughnuts, Inc. (NYSE: KKD), which is based in Winston-Salem.While selling assorted types of doughnuts, Krispy Kremes signature item is a glazed doughnutthat is traditionally served warm.Products are sold in Krispy Kreme stores, grocery stores, convenience stores, gas stations, Wal-Mart and Target stores in the United States. Internationally, Loblaws supermarkets and Petro-Canada gas stations in Canada along with BP Service Stations and BP Travel Centres inAustralia carry Krispy Kreme. In the United Kingdom Tesco supermarkets, Tesco Extra andmost service stations carry Krispy Kreme products.The companys growth was steady prior to its initial public offering but profits have decreased inrecent quarters. However, new branches have opened in downtown Philadelphia and otherlocations.HistoryKrispy Kremes founder Vernon Rudolph and his uncle purchased Joseph LeBeoufs donut shopon Broad Street in Paducah, Kentucky along with a secret recipe for yeast-raised doughnuts in1933 acquired from a Buffalo, New York businessman. Rudolph began selling the yeastdoughnuts in Paducah and delivered them on his bicycle...
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...CHAPTER ONE INTRODUCTION 1.1. Introduction Have you ever stopped to think about where your electricity comes from? Nowadays, it is no longer only a question of ‘how much electricity do I want to use? However, this type of question which is ‘what kind of electricity do I want to use?’ is also count. In the case of Malaysia, most of the electricity is generated by burning coal and gas in power stations. These types of activities eventually will give such a negative impact towards the environment such as the critical global warming and climate change. Hence, a green ‘power’ or electricity that is environmentally friendly is needed in order to prevent the Earth from continually dying. So what is green electricity? As stated by Green Electricity Marketplace website, ‘green electricity’' is well defined as electricity that is produced from sources which is eco-friendly and do not cause any negative impacts towards the environment. It is undeniable that every type of electricity generation will have some impact upon the environment, but some sources are much environmentally friendly than others. The greenest energy sources are those which utilise the natural energy flows of the Earth and they are usually known as renewable energy sources as they will never run out. There are various studies were conducted to examined or analysed the green electricity. These kinds of studies, however, almost invariably focus on the conservative variables such as sources, cost and impact...
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...Asian Journal of Medical Sciences 1(3): 94-96, 2009 ISSN: 2040-8773 © Maxwell Scientific Organization, 2009 Submitted Date: August 14, 2009 Acceptance Date: September 02, 2009 Published Date: November 25, 2009 Corresponding Author: A. Abubakar, Department of Human Physiology Ahmadu Bello University, Zaria, Nigeria 94 Relation of Body Mass Index with Lipid Profile and Blood Pressure in Healthy Female of Lower Socioeconomic Group, in Kaduna Northern Nigeria 1A. Abubakar, 1M.A. M abruok, 2A.B. Gerie, 3A.A. Dikko, 4S. Aliyu, 1T. Yusuf, 3R.A. Magaji, 1M.A. Kabir and 1U.W. Adama 1Department of Human Physiology, Ahmadu Bello University, Zaria, Nigeria 2Department of Medicine, Ahmadu Bello University, Teaching Hospital Shika, Zaria, Nigeria 3Department of Human Physiology, Bayero University Kano, Nigeria 4Department of Biochemistry, Ahmadu Bello University, Zaria, Nigeria Abstracts: In Nigeria 30 million people suffer from this hypertension which is the main risk factor for stroke, and renal failure. Elevated levels of triglyceride, cholesterol and LDL-C are documented as risk factors for atherogenesis. LDL-C in its oxidized or acetylated form has been identified as a major atherogenic particle. Fifty two women between 19-32 years of age attending Primary Health Care center (PH C) in Kaduna and its environment were use in this study. Their height, weight and systolic and diastolic blood pressures were recorded. Body Mass Index (BMI) was calculated by using their...
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