Accounting introduction to financial accounting
... Ra os: Analyzing Financial Structure 292 12.5 Market Ra os: Analysis of Financial Returns to Investors 295 12.6 Overall Analysis of Big Dog’s Financial Statements ... through the elec on of a Board of Directors The Board of Directors does not par cipate in the day -to- day management of the corpora on but delegates this responsibility to the officers of the corpora ... Generalized Form of a Corporate Organiza on Shareholders usually meet annually to elect a Board of Directors The Board of Directors meets regularly to review the corpora on’s opera ons and to set policies...
Ngày tải lên: 03/02/2017, 15:17
... the cost of general PP&E when placed into official use 34 PP&E shall be recognized when title passes to the acquiring entity or when the PP&E is delivered to the entity or to an agent of the entity ... possesses at least one of each of the two types of characteristics presented below One type of characteristic relates to the use of Federal mission PP&E and the other relates to its useful life 47 ... classification of PP&E in the categories, (2) accounting for the acquisition cost of PP&E falling into one of these three categories, and (3) implementation of these standards where it affects the basic financial...
Ngày tải lên: 17/03/2014, 14:20
... the cost of general PP&E when placed into official use 34 PP&E shall be recognized when title passes to the acquiring entity or when the PP&E is delivered to the entity or to an agent of the entity ... possesses at least one of each of the two types of characteristics presented below One type of characteristic relates to the use of Federal mission PP&E and the other relates to its useful life 47 ... the financial reports APPLICABILITY 14 For guidance on the general applicability of this standard and all other Federal financial accounting standards please refer to Statement of Federal Financial...
Ngày tải lên: 23/03/2014, 03:20
slide property, plant and equipment ias 16
... Costs to get in place and ready to use as management intended Purchase price net of discounts, rebates, and add nonrecoverable taxes, duties Costs of obligation to decommission asset and restore ... entity expects to consume the future economic benefits of all components of themachine Solution 23 The entity must allocate the CU600,000 initially recognised to the three components of the machine ... restore site as a result of acquiring the asset IAS 16 - Measurement at Recognition Cost elements to exclude: Costs to open a new facility, introduce a product, move to new location 10 Costs...
Ngày tải lên: 23/11/2014, 12:32
The Selection, Use and Maintenance of Personal Protective Equipment (PPE) potx
... intervals of no greater than once a month The examination period of half mask respirators that are used occasionally to protect against dust/fumes of low toxicity may be extended to months Records of ... and location of the piece of equipment; • Particulars of the equipment; • Date of examination/test; • Signature of the person who carried out the test; • Description of the condition of the equipment, ... indicator of noise level being above the db threshold is having to raise your voice to speak to someone ½ m away However, the Control of Noise at Work Regulations 2005 require a risk assessment to...
Ngày tải lên: 08/03/2014, 13:20
Guidance for the Selection and Use of Personal Protective Equipment (PPE) in Healthcare Settings doc
... Prior to your using a respirator, your employer is required to have you medically evaluated to determine that it is safe for you to wear a respirator, to fit test you for the appropriate respirator ... do’s and don'ts of glove use Work from clean to dirty This is a basic principle of infection control In this instance it refers to touching clean body sites or surfaces before you touch dirty or ... and to train you on how and when to use a respirator YOU are responsible for fit checking your respirator before use to make sure it has a proper seal 17 For additional information on respirators…...
Ngày tải lên: 08/03/2014, 13:20
Ele ctricity Use d by Office Equipment and Netw ork Equipment in the U.S.: Detailed Report and A ppendices ppt
... Sleep(Energy Zero) ! Sleep ! Off ! Off ! Off ! Off ! Off ! Manual-Off/Auto-Off ! Off *Modes shown above with strikethrough are ignored in our analysis General Methodology For each type of equipment, we estimated ... the residential stock of printers because of the apparent inaccuracy of survey data Table Stocks of Office Equipment at the end of 1999 (millions) Total Portable Computer Desktop Computer Server ... assumed the stock of displays is same as that of desktop computers Table A-2 shows shipments of each type of office equipment from 1991 to 1999 Table A-2 Office Equipment Sales from 1991 to 1999 (thousands)...
Ngày tải lên: 23/03/2014, 23:20
English for industrial machinery and equipment(Tiếng anh chuyên ngành máy móc và thiết bị
... to mean: • To be suitable to • Accurate and detailed steps in maintenance • Parts which go to together to make up a system In paragraph 2, 3, 4, find two verbs which can mean to be made up of ... oil to the outlet port Some edge-type filters have the added convenience of the automatic scrapper of a hand-operated scrapper for cleaning the outside of the disk This, of course, helps to expend ... IMPORTANCE OF MEASUREMENT One definition A Simple dictionary definition of the verb "to measure" is: to find the size, quantity, volume, degree, weight, etc of something by means of standard...
Ngày tải lên: 01/03/2013, 17:01
Tài liệu PRODUCTION PROCESSES AND EQUIPMENT P1 pdf
... required to drill a hole of depth h is given by T=h_^3d ^ (334?) The extra distance of 0.3d is approximately equal to the distance from the tip to the effective diameter of the tool The rate of metal ... length of cut tm tool cost per operation = Ct — (33.23) where Ct = tool cost per cutting edge T = tool life, which is equal to (C7V)1/W tool changing cost = C0tc(tJT) (33.24) where tc = tool changing ... where torque is in in.-lbf For SI units, P°Wer = Torque X TV 9549~~ KW where torque is in newton-meter and N in rev/min torque = Fc X R (3337) Torque Fc = —£- (33.38) where R = radius of workpiece...
Ngày tải lên: 17/12/2013, 14:15
Tài liệu PRODUCTION PROCESSES AND EQUIPMENT P2 ppt
... stones are used to maintain size and to clean the surfaces to expose fresh metal to the electrolyte action The small electrical gap is maintained by the nonconducting stones that are bonded to ... CUTTING OFF Saws are among the most common of machine tools, even though the surfaces they produce often require further finishing operations Saws have two general areas of applications: contouring ... the addition of significant amounts of heat to the workpiece immediately prior to single-point cutting so that the material is softened but the strength of the tool bit is unimpaired (Fig 33.35)...
Ngày tải lên: 17/12/2013, 14:15
Tài liệu ADC Professional Services Network and Equipment Maintenance doc
... ADC Professional Services Network and Equipment Maintenance In a highly competitive telecommunications environment, operational excellence is mandatory Customers have too many choices to tolerate ... customers to provide scheduled, preventive maintenance services, which are required to provide optimum long-term life and performance of critical network elements ADC offers a single point of ... replacement parts before returning them to inventory Technical Assistance Center (TAC) One Partner, One Call ADC’s TAC offers a single point of contact for the support of ADC-manufactured products and...
Ngày tải lên: 24/01/2014, 11:20
Tài liệu Metal Organic Chemical Vapor Deposition: Technology and Equipment docx
... approach to the use of vertical reactors that is amenable to multiwafer growth is the use of rapid (500–1500 rpm) susceptor rotation Systems of this sort are referred to as “rotating disk” reactors, ... diagnostic tool There are two major approaches to improved in situ diagnostics: the use of acoustic cells to monitor the molar flow of the organometallic source into the reactor and the use of optics ... lateral spreading of the gas stream in the chamber and by chamber walls that are too close to the susceptor edges A better way to compensate for both of these effects is to use rotation of the substrate...
Ngày tải lên: 14/02/2014, 03:20
PROPERTY RIGHTS AND NATURAL RESOURCES docx
... allows us to consider claims to territorial sovereignty in light of justifications of property, it allows us to consider the limits to territorial sovereignty in light of the normative limits of property ... institutions of property, to the extent that many territorial transactions are international analogues of their domestic counterparts Although a conceptual analysis of territorial sovereignty in terms of ... Agreement of the Implementation of the Provisions of the United Nations Convention on the Law of the Sea of 10 December 1982 Relating to the Conservation and Management of Straddling Fish Stocks...
Ngày tải lên: 07/03/2014, 04:20
Ergonomic Principles and Checklists for the Selection of Office Furniture and Equipment doc
... the operator to change the orientation of the VDU so that the screen is perpendicular to the line of sight They can also be used to help minimise reflections on the screen If the monitor to be used ... most of the jobs involved a considerable amount of clerical work in addition to the use of the computer Also, most of the employees were right-handed In order to write, these employees had to twist ... improved by use of vertical space, that is, shelving to hold some of the less frequently used materials Modern office chair design has solved many of the problems of fitting a wide range of different...
Ngày tải lên: 08/03/2014, 13:20
Understory Bioma Reduction Method and Equipment Catalog ppt
... variation of the last two concepts is to use aerial ignition (helitorch or plastic-sphere dispenser) A major drawback to the helitorch is that vegetation is burned indiscriminately Occasionally, torch ... pressure exclusively to indicate soil compaction is misleading because of other interacting factors Region uses the amount of ground covered rather than pressure as an indicator of soil compaction ... is too high to carry a ground fire Some districts cover the piles with tarps to make them easier to ignite in really wet conditions The use of chain saws should be considered and compared to...
Ngày tải lên: 08/03/2014, 13:20
Personal Protective Equipment (PPE) Guide ppt
... be attentive to work - remove stock stock Mill Operator's Helper - bring / take pallet of stock to crush from the milling machine rolling / falling stock feet II C require steel toe shoes crush ... exposure number of employees involved factors causing stress lack of training physical and mental capability of the worker 26 Option Job Hazard Analysis Matrix Severity of Injury Probability of an Accident ... according to what part of the body might need PPE You can make copies, modify and customize it to fit the specific needs of your particular work place, or develop your own form that is appropriate to...
Ngày tải lên: 08/03/2014, 13:20
testing and evaluation of agricultural machinery and equipment pot
Ngày tải lên: 08/03/2014, 14:20
No Trespassing Authorship, Intellectual Property Rights, and the Boundaries of Globalization docx
... Property Rights, and the Boundaries of Globalization UNIVERSITY OF TORONTO PRESS Toronto Buffalo London University of Toronto Press Incorporated 2004 Toronto Buffalo London Printed in Canada ... of Toronto Press acknowledges the financial assistance to its publishing program of the Canada Council for the Arts and the Ontario Arts Council University of Toronto Press acknowledges the financial ... only: Victor Hugo Now, trying to pinpoint the exact beginnings of major historical trajectories to a precise date and location constitutes of course a hazardous enterprise We all know that history...
Ngày tải lên: 16/03/2014, 12:20
INTELLECTUAL PROPERTY RIGHTS AND BIODIVERSITY CONSERVATION pptx
... The incorporation of a criterion of adaptation will require the incorporation of diversity across all of these systems simultaneously The lesson to be derived from the analysis of plant communities ... tannins, and many of the other materials which contribute to the welfare of mankind' Since that time the number of classes of compound which are thought to have no role in the economy of the organism ... diversity of strategies which have evolved to allow different organisms to adapt to, and co-exist in, a particular ecological niche Adaptation is assumed to be the consequence of the selection of the...
Ngày tải lên: 16/03/2014, 12:20
Law, Property Rights, and Air Pollution pptx
... invasion of the person or property of B In a brilliant analysis of causation in the law, Professor Epstein has demonstrated that his own theory of strict tort liability is intimately connected to a ... why parts of the law that are now the province of criminal law cannot be grafted onto an enlarged law of torts For example, restitution to the victim is now considered the province of tort law, ... problem of lack of identifiability and lack of clear proof of guilt and causality between defendant and plaintiff Conclusion We have attempted to set forth a set of libertarian principles by which to...
Ngày tải lên: 23/03/2014, 00:20