...Xxxxxxxx xxxxxxx xxxxxx xxxxxxxx xxxxxxxx bbbbbbbb Xxxxxxxx xxxxxxx xxxxxx xxxxxxxx xxxxxxxx bbbbbbbb Xxxxxxxx xxxxxxx xxxxxx xxxxxxxx xxxxxxxx bbbbbbbb vv Xxxxxxxx xxxxxxx xxxxxx xxxxxxxx xxxxxxxx bbbbbbbb v Xxxxxxxx xxxxxxx xxxxxx xxxxxxxx xxxxxxxx bbbbbbbb Xxxxxxxx xxxxxxx xxxxxx xxxxxxxx xxxxxxxx bbbbbbbb Xxxxxxxx xxxxxxx xxxxxx xxxxxxxx xxxxxxxx bbbbbbbb Xxxxxxxx xxxxxxx xxxxxx xxxxxxxx xxxxxxxx bbbbbbbb Xxxxxxxx xxxxxxx xxxxxx xxxxxxxx xxxxxxxx bbbbbbbb Xxxxxxxx xxxxxxx xxxxxx xxxxxxxx xxxxxxxx bbbbbbbb Xxxxxxxx xxxxxxx xxxxxx xxxxxxxx xxxxxxxx bbbbbbbb Xxxxxxxx xxxxxxx xxxxxx xxxxxxxx xxxxxxxx bbbbbbbb Xxxxxxxx xxxxxxx xxxxxx xxxxxxxx xxxxxxxx bbbbbbbb Xxxxxxxx xxxxxxx xxxxxx xxxxxxxx xxxxxxxx bbbbbbbb Xxxxxxxx xxxxxxx xxxxxx xxxxxxxx xxxxxxxx bbbbbbbb Xxxxxxxx xxxxxxx xxxxxx xxxxxxxx xxxxxxxx bbbbbbbb Xxxxxxxx xxxxxxx xxxxxx xxxxxxxx xxxxxxxx bbbbbbbb Xxxxxxxx xxxxxxx xxxxxx xxxxxxxx xxxxxxxx bbbbbbbb Xxxxxxxx xxxxxxx xxxxxx xxxxxxxx xxxxxxxx bbbbbbbb Xxxxxxxx xxxxxxx xxxxxx xxxxxxxx xxxxxxxx bbbbbbbb Xxxxxxxx xxxxxxx xxxxxx xxxxxxxx xxxxxxxx bbbbbbbb Xxxxxxxx xxxxxxx xxxxxx xxxxxxxx xxxxxxxx bbbbbbbb Xxxxxxxx xxxxxxx xxxxxx xxxxxxxx xxxxxxxx bbbbbbbb Xxxxxxxx xxxxxxx xxxxxx xxxxxxxx xxxxxxxx bbbbbbbb Xxxxxxxx xxxxxxx xxxxxx xxxxxxxx xxxxxxxx bbbbbbbb Xxxxxxxx xxxxxxx xxxxxx xxxxxxxx xxxxxxxx bbbbbbbb Xxxxxxxx xxxxxxx xxxxxx xxxxxxxx xxxxxxxx bbbbbbbb Xxxxxxxx xxxxxxx xxxxxx xxxxxxxx xxxxxxxx bbbbbbbb Xxxxxxxx xxxxxxx xxxxxx xxxxxxxx xxxxxxxx...
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...Xxxxx xxxxxxxxx xxxxxxxxx xxxxxxx xxxxxx xxxxxxx xxxxxxxx xxxxxxx xxxxx xxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxx Xxxxx xxxxxxxxx xxxxxxxxx xxxxxxx xxxxxx xxxxxxx xxxxxxxx xxxxxxx xxxxx xxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxx Xxxxx xxxxxxxxx xxxxxxxxx xxxxxxx xxxxxx xxxxxxx xxxxxxxx xxxxxxx xxxxx xxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxx Xxxxx xxxxxxxxx xxxxxxxxx xxxxxxx xxxxxx xxxxxxx xxxxxxxx xxxxxxx xxxxx xxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxx Xxxxx xxxxxxxxx xxxxxxxxx xxxxxxx xxxxxx xxxxxxx xxxxxxxx xxxxxxx xxxxx xxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxx xxxxxx Xxxxx xxxxxxxxx xxxxxxxxx xxxxxxx xxxxxx xxxxxxx xxxxxxxx xxxxxxx xxxxx xxxxxxxx xxxxxxxx xxxxxxxxx xxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxx xxxxxxxxxx xxxxxxxxx xxxxxxxxx ...
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...Globalisation of the food retail industry – forecasts to 2013 2008 edition Page i Globalisation of the food retail industry – forecasts to 2013 2008 edition By Helen Lewis June 2008 Published by Aroq Limited Seneca House Buntsford Park Road Bromsgrove Worcestershire B60 3DX United Kingdom Tel: Fax: Web: +44 (0)1527 573 600 +44 (0)1527 577 423 www.just-food.com Registered in England no: 4307068 © 2008 All content copyright Aroq Ltd. All rights reserved. Page ii Single-user licence edition This report is provided for individual use only. If you would like to share this report with your colleagues, please order additional copies or sign up for a multi-user licence by contacting: Kathryn Wedgbury Research manager, just-food.com Tel: +44 (0)1527 573 604 Email: kathryn.wedgbury@just-food.com Copyright statement © 2008 All content copyright Aroq Limited. All rights reserved. This publication, or any part of it, may not be copied, reproduced, stored in a retrieval system, or be transmitted in any form by any means electronic, mechanical, photocopying, recording or otherwise without the prior written permission of Aroq Limited. This report is the product of extensive research work. It is protected by copyright under the Copyright, Designs and Patents Act 1988. The authors of Aroq Limited’s research reports are drawn from a wide range of professional and academic disciplines. The facts within this report are believed to be correct at the time of publication...
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...Construction Expenses XXXX (cr.) Revenue – LT Contracts XXXXX Record Completion of Contract: (dr.) Billings on Construction in Progress (FULL BILLING AMT) (cr) Construction in Process (FULL CIP AMOUNT) Balance Sheet Reporting: CIP & Rec. Profit > Billings = Current Asset Billings > CIP & Rec. Profit = Current Liability ------------------------------------------------- Completed Contract Method Billings on Construction in Process XXXXXX Revenue – LT Contracts XXXXX Costs of Construction XXXXXX Construction in Process XXXXXX ------------------------------------------------- Losses on LT Contracts 1. Loss in current period – contract still profitable JE: (dr.) Consruction Expenses XXXXXX (cr.) Construction in Process (loss) XXXX (cr.) Revenue – LT contracts XXXX 2. Loss on an Unprofitable Contract – always recognize loss immediately. JE: (dr.) Consruction Expenses XXXXXX (cr.) Construction in...
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...METROPOLITAN CASE STUDY Part I: Codifications and quotations used in following scenarios 1) Service revenue should be recognized on a straight-line basis, unless evidence suggests that the revenue is earned or obligations are fulfilled in a different pattern, over the contractual term of the arrangement or the expected period during which those specified services will be performed, whichever is longer. (SAB Topic 13A3, Interpretive Response to ques.6) 2) Revenue should be deferred until the specifications have been achieved or the customer accepts the service. (SAB Topic 13A3b, Interpretive Response to ques.1) 3) Being realized or realizable. Revenue and gains generally are not recognized until realized or realizable...states that revenue and gains are realized when products (goods or services), merchandise, or other assets are exchanged for cash or claims to cash... (ASC 605-10-25-1-a) 4) Being earned… states that revenue is not recognized until earned…an entity’s revenue-earning activities involve delivering or producing goods, rendering services, or other activities that constitute its ongoing major or central operations, and revenues are considered to have been earned when the entity has substantially accomplished what it must do to be entitled to the benefits represented by the revenues. (ASC 605-10-25-1-b) 5) All waste becomes the property of, and owned by, Metropolitan when they service the customer and take physical ownership of the waste. Metropolitan...
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...Cinema Business Plan Executive Summary The executive summary for your Cinema Business should be written last. It should include the main people involved in your Cinema Business and their experience related to the Cinema Business. There should be a brief description of what the Cinema Business entails. Your Cinema Business should include some brief financial statements such as loans you will require and profit/loss statements for the first 3 years. Objectives The should be your short term and long term objectives for your Cinema Business. Mission What is the main mission for your Cinema Business. Keys to Success A few bullet points to briefly describe why your Cinema Business will be a success. Company Summary Company Ownership Who owns your Cinema Business and what type of business will it be – will you be an LLC etc. Location(s) and Facilities Address of your business if possible or a rough idea of the surroundings and the benefits this location will be for your Cinema Business. Start-up Summary for a Cinema Business Provide basic details of the capital you require for your Cinema Business and how you intend to acquire that capital if you don’t have it already. Start-up Expenses for a Cinema Business This should be a list of all your start up capital required before you start trading as well as the amount if any you will be needing to loan. Products / Services Product Description Describe all the products you will sell and give an indication of future products...
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...vacation with me. My friend and I were in the same class when we studied at high school. We had been best friends who got along very well XXXXXXX My friend obtained her XXXX degree in XXXXXX, and then she got a formal job offer from XXXXXX. State of Victoria is famous for its gardens, so I will take her to Melbourne’s abundant parks and gardens in the first week. I will take them to see scarred trees and Captain James Cook’s Cottage in Fitzroy Gardens, various species of plants in Royal Botanic Gardens Melbourne and so on. After she has sufficient rest from the long flight, I will drive her to Yarra Valley& Dandenong Ranges. We will taste Australian wines in wineries and enjoy a sunny day in Olinda. Chinese New Year is the most important festival for Chinese people. I am happy that my girlfriend can celebrate Chinese New Year with me this year. We will go to Chinatown where there are traditional contemporary Chinese cultural activities such as lion dance and dragon parades. I will drive her to the Philips Island to view koala, kangaroo and penguin, which can only been viewed in Australia. There are a lot of other attractions in Victoria. I really want to take my girlfriend to those attractions and give her a good memory. I work in XXX as XXXX. I have stable income. Added to that, XXXXXX。 My friend will live in my place after arrival. I would like to support her in regards to XXXX,XXX, accommodation, food, transportation and tickets for attractions. I have attached...
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...Broadening your Perspectives Xxxxx xxxxxx ACC 561 June 18, 2015. Dr. xxxxxx xxxxxx Broadening your Perspectives The estimated break-even point in annual unit sales of the new product if Martinez Company uses Capital Intensive Method and Labor Intensive Method is described in the following table below. The Martinez Company should use the Capital-intensive manufacturing method if the goal is to produce more product. Therefore, this method is associated with production in high levels and this method adapts to change better than the labor intensive method. Capital intensive production requires more machinery, equipment and sophisticated technological production systems in the production process. Capital intensive production requires a higher level of investment and larger amount of funds and financial resources. A capital intensive production process is mostly automated and able to generate a large output of goods and services. Since capital intensive production relies largely on machinery and equipment, such industries require long term investment, with a high cost involved in maintaining and depreciating equipment. In such a capital intensive production process, it could be very costly to increase output levels as this would require higher investment in such machinery and equipment. If the goal is to reduce cost of production, the Labor Intensive Manufacturing Method should be used. This method also will help the Company if they are attempting to reduce the unemployment...
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...17.5.6. Biaya Administrasi dan Biaya Bulanan Kartu ATM Biaya administrai yang berkaitan dengan piñata usahaan rekening tabungan dibagi menajdi dua, yaitu biaya administrasi pengelolaan rekening dan biaya bulanan kartu ATM. Besarnya biaya administrasi pengelolaan rekening dna biaya bulanan kartu ATM ditetapkan oleh masing-masing bank. Misalnya biaya administrasi sebesar Rp. 3.000 dan biaya kartu ATM sebesar pRp. 2.000 per bulan, maka setiap bulan dilakukan jurnal pembukuan biaya ini sebagai berikut: |Debit |203-020-30-xxxx |Rekening Tabungan Nasabah |5.000 | |Kredit |403-043-00-0005 |Pendapatan Jasa Pelayanan |3.000 | |Kredit |403-043-00-0008 |Pendapatan Jasa ATM |2.000 | 17.5.7. Penutupan Rekening Tabungan Penutupan rekening tabungan dapat dilakukan alasan-alasan sebagai berikut: a. Rekening tidak aktif. Rekening tabungan dikategorikan pasif apabila saldonya kecil dan jangka waktu yang cukup lama tidak bermutasi. b. Atas permintaan pemegang rekening sendiri c. Atas perintah Bank Indonesia/Kantor Pusat Bank yang bersangkutan d. Dan sebagainya Atas penutupan rekening tersebut dikenakan biaya administrasi penutupan rekening yang besarnya ditetapkan oleh masing-masing bank (misalkan biaya penutupan rekening sebesar Rp....
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...Guide2Singapore Contact Informa5on Data Entry Project Scope of Work A 131 page Word document will be provided An ID, password and website URL will be provided Each page has an average of 11 entries The project is data entry of all businesses into the website content management system. • It takes less than a minute to enter one entry (Date, Title, Industry, Address, Telephone, Website, Google map details, uncheck the Paid box) • Es5mate of three days to finish. • Fixed price job. • • • • 1. Sign in as Contractor (Password and Website URL will be provided) 2. Click on Lis5ngs 3. Click on Businesses 4. Click on Add New. 5. Do not change, delete or add anything to “Business Lis5ngs or Business Industries” 6. The Word document has lists of businesses under each Business Industry Business Industry One business Another business 7. Set the Expiry...
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...Who Am I? My name is xxxxxxxxx and I am a woman originally born in the city of xxxxxx, xxxxx. I came to the United States at age five and I recently became xxx years old on my birthday, this past xxxx x, xxxx. As a woman of Hispanic origin, I am very rich in Latin and Central American Indian culture. I grew up with my mom and aunts speaking a derivative of Pig Latin. I have a Spanish style of cooking and mostly all my plates are xxxxxx dishes. I may have grown up in the states all my life, but I’m almost 100% rooted in Spanish customs. As a person, I identify myself as a child of God. Spiritually, I am always seeking knowledge and wisdom since I believe it comes from God. My faith is deeply rooted in my confession, that I am a spirit who will one day return to my maker. Holding such a belief has its advantages. For example, I generally do not abide by society’s norm of what I should be, or my role in life. I also believe that if I’m still here, there’s work to be done. I love to explore Biblical concepts and beliefs. As a mother I am an attentive soul. I’m always looking out for my children and their personal interest. I like to give them their space, but yet hold them accountable. I tend to be conservative with my children and do not try to push them beyond their limits. To me, being who we are and doing what we do, just as we choose whether to build a relationship with God, is a very personal matter. While most people do not like my parenting style, I think it’s worked...
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...Abstract In this paper, Melanie will be discussed from a family psychologist’s perspective. Information about Melanie has been gathered through watching the film, Thirteen, and by observing her environment as well as her interactions with her daughter, Tracy, who has been introduced to the world of risky teenage behavior. Melanie is XXXXXXX XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX. Melanie: A Case Study As a counselor for families dealing with troubled adolescents, I have observed the cycle of decline that some teenagers drag their families into when they become involved in the wrong type of behavior. Because of this experience, I was eager to intervene in the case of Tracy when her mother, Melanie, came to me seeking help. Presenting Issue and Observations Melanie is a struggling single mother dealing with a thirteen-year-old daughter, Tracy, who is quickly and steadily becoming a teenager that Melanie does not even recognize. Melanie has explained that Tracy has become caught up in XXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX. Background: Family and Friends Melanie is a single-parent who lives in the lower socioeconomic status, just barely making ends meet as she cares for her son and daughter. Tracy...
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...to prepare myself for whatever challenge life has in store for me. Undoubtedly I would love to say that I have been successful in every single one of my business ventures, but this is unfortunately not true. This is why I would like to focus my research effort on the strengths and weaknesses of small businesses when compared to their larger counterparts, but placing more emphasis on their weaknesses and what they can do to minimize them. And if being an entrepreneur have taught me the importance of leadership and self-sufficiency, working as a manager in the retail industry have taught me how crucial synergy and cooperation are. I recognize the importance of being a team player and that my experience will only benefit others at xxxxxx to...
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...Demonstrative Communication xxxxxx BCOM/275 xxxxxx xxxxxx Demonstrative Communication What is demonstrative communication? Before one can answer this question, one must understand the definition of communication and how the communication process works. Communication, it itself, is the transfer of information from sender to receiver in a mutually understandable way. The communication process begins when the sender identifies a need to convey a message to a receiver(s). The sender then identifies and organizes the information that he/she is wanting to pass. The sender then analyzes the how well the receiver(s) is going to understand the message and what language and tone the message needs to be sent. How is the sender going to transmit their message? A communication channel needs to be established by determining the most appropriate and effective means. Is the message conveyed in a formal, informal or unofficial manner? Electronic, visual, written, oral, or non-verbal? Now it is up to the sender to edit and deliver their message based on their findings of need, the information to be conveyed, their audience receptivity and appropriate communication channel. Once the information has been delivered, how did the receiver understand the message? Now is a good time to explain what demonstrative communication is. Demonstrative communication is communicating using several types of non-verbal communications. What one may not realize is that when a person is rushed...
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...Business 5 Daisy XXXXXX Jennifer XXXXXX May 12, 2009 Daimond Spa and Saloon [pic] 26 April 2009 Chase 401 Davis St # B Vacaville, CA 95688 Dear Mr. Jones: We are currently seeking an investor for our company, Daimond Spa and Saloon, which provides a variety of upscale spa and salon services. Based on your interest in providing SBA loans for upcoming small businesses, we strongly believe that our business plan may be of immense interest to you. Enclosed is a copy of our business plan. The company will become an industry leader in spa and salon services. Our mission is to run a profitable business by providing high-end therapeutic massage and aesthetician services in a compassionate, upscale, professional environment. We have targeted potential clients seeking injury recovery, self-pampering/relaxation, alternative care users, and beauty care users. Our competitive advantage stems from our ability to market affectively and ingeniously attract customers. We have a strong management team, which includes Daisy XXXXXX and Jennifer XXXXXX, who are both owners of the business. We are seeking $100,000 for our company. The funds will be used for our start up expenses in the company. Thank you for your consideration and interest in Daimond Spa and Saloon. Please contact us with any questions or concerns you have, and we will be pleased to provide you with any additional information you require. If, upon completing your review, you would like to discuss this...
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