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... C McMaster WILEY- INTERSCIENCE A John Wiley & Sons, Inc. , Publication Simpo PDF Merge and Split Unregistered Version - http://www.simpopdf.c Copyright © 2007 by John Wiley & Sons, Inc All right ... on the web at www.copyright.com Requests to the Publisher for permission should be addressed to the Permissions Department, John Wiley & Sons, Inc. , 111 River Street, Hoboken, NJ 07030, (201) ... http://www.simpopdf.c Copyright © 2007 by John Wiley & Sons, Inc All right reserved Published by John Wiley & Sons, Inc. , Hoboken, New Jersey Published simultaneously in Canada No part of this publication...

Ngày tải lên: 27/06/2014, 14:20

... please visit us at www .wiley. com ii ESSENTIALS of Intellectual Property Alexander Poltorak and Paul Lerner JOHN WILEY & SONS, INC Copyright © 2002 by John Wiley & Sons, Inc. , New York All rights ... (978) 750-8400, fax (978) 750-4744 Requests to the Publisher for permission should be addressed to the Permissions Department, John Wiley & Sons, Inc. , 605 Third Avenue, New York, NY 10158-0012, ... statistics cited in this book Our editors, Susan McDermott, Jennifer Gaines, and others at John Wiley & Sons, deserve much thanks for seeing this work through Kim Gill, Kathy Ingham, and Valeria...

Ngày tải lên: 19/10/2012, 15:42

... Marketing Dave Sutton and Tom Klein John Wiley & Sons, Inc Copyright © 2003 by Dave Sutton and Tom Klein All rights reserved Published by John Wiley & Sons, Inc. , Hoboken, New Jersey Published ... on the web at www.copyright.com Requests to the Publisher for permission should be addressed to the Permissions Department, John Wiley & Sons, Inc. , 111 River Street, Hoboken, NJ 07030, (201) ... invaluable Team-Fly® FOREWORD Sergio Zyman S ince I wrote The End of Marketing as We Know It a few years ago, I have grown more convinced than ever that all of the principles it contains are true and continue...

Ngày tải lên: 07/02/2013, 09:52

... by John Wiley & Sons in February 2007 Blackwell’s publishing program has been merged with Wiley s global Scientific, Technical and Medical business to form Wiley- Blackwell Registered office: John ... Introduction T.A BROWN Faculty of Life Sciences University of Manchester Manchester Sixth Edition A John Wiley & Sons, Ltd., Publication This edition first published 2010, © 2010, 2006 by T.A Brown First, ... global Scientific, Technical and Medical business to form Wiley- Blackwell Registered office: John Wiley & Sons Ltd, The Atrium, Southern Gate, Chichester, West Sussex, PO19 8SQ, UK Editorial offices:...

Ngày tải lên: 06/03/2014, 22:20

... “personal gain” includes the use of profits for patronage to accrue political power, not just enrichment) But this definition would also fall prey to the principles of states rights, which include the ... Conflict project was launched in the spring of 2001 and since that time we have benefited from the input and support of a growing number of people Principal among these has been Ambassador Wegger Strømmen ... at the Norwegian Permanent Mission to the United Nations, who has watched the project grow since its inception Karen Ballentine, Research Coordinator and Program Associate on the International...

Ngày tải lên: 02/04/2014, 17:30

... Germany John Wiley & Sons Australia Ltd, 33 Park Road, Milton, Queensland 4064, Australia John Wiley & Sons (Asia) Pte Ltd, Clementi Loop #02-01, Jin Xing Distripark, Singapore 129809 John Wiley & Sons ... sought Other Wiley Editorial Offices John Wiley & Sons Inc. , 111 River Street, Hoboken, NJ 07030, USA Jossey-Bass, 989 Market Street, San Francisco, CA 94103-1741, USA Wiley- VCH Verlag GmbH, Boschstr ... UK, without the permission in writing of the Publisher Requests to the Publisher should be addressed to the Permissions Department, John Wiley & Sons Ltd, The Atrium, Southern Gate, Chichester,...

Ngày tải lên: 02/04/2014, 18:07

... Cataloging-in-Publication Data: 2002114859 Trademarks: Wiley, the Wiley Publishing logo, and related trade dress are trademarks or registered trademarks of John Wiley & Sons, Inc and/or its affiliates, in the United ... Applications, Second Edition Published by Wiley Publishing, Inc 10475 Crosspoint Boulevard Indianapolis, IN 46256 www .wiley. com Copyright © 2004 by Wiley Publishing, Inc. , Indianapolis, Indiana ISBN: ... property of their respective owners Wiley Publishing, Inc. , is not associated with any product or vendor mentioned in this book is a trademark of Wiley Publishing, Inc About the Authors Brad Bulger...

Ngày tải lên: 05/04/2014, 18:08

... Germany John Wiley & Sons Australia Ltd, 33 Park Road, Milton, Queensland 4064, Australia John Wiley & Sons (Asia) Pte Ltd, Clementi Loop #02-01, Jin Xing Distripark, Singapore 129809 John Wiley & Sons ... sought Other Wiley Editorial Offices John Wiley & Sons Inc. , 111 River Street, Hoboken, NJ 07030, USA Jossey-Bass, 989 Market Street, San Francisco, CA 94103-1741, USA Wiley- VCH Verlag GmbH, Boschstr ... UK, without the permission in writing of the Publisher Requests to the Publisher should be addressed to the Permissions Department, John Wiley & Sons Ltd, The Atrium, Southern Gate, Chichester,...

Ngày tải lên: 08/04/2014, 12:12

... (978)750-4470 Requests to the Publisher for permission should be addressed to the Permissions Chapter 14 - Leases Department, John Wiley & Chapter 15 - Income Taxes Sons, Inc Chapter 12 - Chapter ... Copyright - 2003 by John Wiley & Sons, Inc Hoboken, Chapter © Financial Instruments—Cash and Receivables New Jersey Chapter - Inventory Chapter - Revenue All rights reserved Recognition, Including Construction ... presented in accordance with IAS Table of Contents Wiley IAS 2003—Interpretation and Application of International Accounting JOHN WILEY & SONS, INC Standards Preface Portions of this book have...

Ngày tải lên: 08/04/2014, 12:12

... and Tools Harvey A Levine JOHN WILEY & SONS, INC Practical Project Management Practical Project Management Tips, Tactics, and Tools Harvey A Levine JOHN WILEY & SONS, INC This book is printed ... (978) 750-8400, fax (978) 750-4744 Requests to the Publisher for permission should be addressed to the Permissions Department, John Wiley & Sons, Inc. , 605 Third Avenue, New York, NY 10158-0012, ... acid-free paper ∞ Copyright © 2002 by Harvey A Levine All rights reserved Published by John Wiley & Sons, Inc. , New York Published simultaneously in Canada No part of this publication may be reproduced,...

Ngày tải lên: 16/04/2014, 11:09

... please visit our Web site at www.WileyFinance.com A Marketplace Book THE OPTION TRADER’S GUIDE TO PROBABILITY, VOLATILITY, AND TIMING Jay Kaeppel John Wiley & Sons, Inc Copyright © 2002 by Jay ... (978) 750-8400, fax (978) 750-4744 Requests to the Publisher for permission should be addressed to the Permissions Department, John Wiley & Sons, Inc. , 605 Third Avenue, New York, NY 10158-0012, ... John Wiley & Sons, Inc Copyright © 2002 by Jay Kaeppel All rights reserved Published by John Wiley & Sons, Inc. , New York Published simultaneously in Canada No part of this publication may be reproduced,...

Ngày tải lên: 23/04/2014, 15:55

... D , P h D John Wiley & Sons, Inc The BEGINNER’S Guide to REAL ESTATE INVESTING The BEGINNER’S Guide to REAL ESTATE INVESTING G A RY W E L D R E D , P h D John Wiley & Sons, Inc This book ... on the web at www.copyright.com Requests to the Publisher for permission should be addressed to the Permissions Department, John Wiley & Sons, Inc. , 111 River Street, Hoboken, NJ 07030, (201) ... on acid-free paper Copyright © 2004 by Gary W Eldred All rights reserved Published by John Wiley & Sons, Inc. , Hoboken, New Jersey Published simultaneously in Canada No part of this publication...

Ngày tải lên: 08/05/2014, 09:51

... chapter were adapted from Chapter 40 of Bragg, Cost Accounting, John Wiley & Sons, 2001 51 52 / Inventory Accounting Soon, a manager is incorporating fraudulent actions into his or her daily activities ... submitted counts Accuracy: Include off-site storage locations in the inventory database The preceding control assumed that separate records are kept for all off-site storage locations, which requires ... all locations, so that all additions to and deletions from all inventory locations are updated in the central database at once Accuracy: Conduct periodic audits of off-site inventory storage locations...

Ngày tải lên: 20/06/2014, 18:20

... Percentage of Warehouse Stock Locations Utilized The measurements in this chapter are adapted with permission from Chapter 13 of Bragg, Inventory Best Practices, John Wiley & Sons, 2004 The forms and ... which large year-to-year cost increases have occurred 4-12 Shift Cost Allocations Away from Nonproduction Departments If a company uses the traditional method of cost allocation, then all overhead ... job To increase the amount of cost in each billable job, a fraudulent manager can charge accrued costs to jobs that have not yet been incurred (and may 62 / Inventory Accounting never be incurred)...

Ngày tải lên: 20/06/2014, 18:20

... This chapter is adapted with permission from pp 45–51 of Bragg, GAAP Implementation Guide, John Wiley & Sons, 2004 109 110 / Inventory Accounting assumes will use the entire stock of 50 inventory ... chosen is the one most clearly reflecting periodic income There are several costing methods from which to choose In this chapter, we cover the reasons for using the first-in, first-out (FIFO), last-in, ... inventory is an excellent area in which to incorporate an active program of inventory 104 / Inventory Accounting reduction activities, usually through a program of incorporating just-in-time concepts...

Ngày tải lên: 20/06/2014, 18:20

... Guide, John Wiley & Sons, 2001 132 / Inventory Accounting It is evident from this list that most overhead costs have not the slightest relationship to direct labor and that a good cost allocation ... labor, scrap, Adapted with permission from Chapter 14 of Bragg, Accounting Reference Desktop, John Wiley & Sons, 2002 127 128 / Inventory Accounting and spoilage The exhibit shows that this cost can ... well as the use of inappropriate allocation measures to spread the cost of this pool to products The end result is incorrect inventory costing, which can lead to incorrect decisions based on those...

Ngày tải lên: 20/06/2014, 18:20

... costs incurred after the split-off point, because these costs can be directly traced to individual products In other words, incremental changes in prices should be based on the incremental increases ... reported level of income) by shifting joint cost allocations toward those products that are stored in inventory This practice is obviously discouraged, because it results in changes to income that ... on the lookout for the deliberate use of allocation methods that will alter the valuation of inventory Income reporting Many organizations split their income statements into sublevels that report...

Ngày tải lên: 20/06/2014, 18:20

... reflect income Commentary: Section 472 (b) describes a modified form of LIFO inventory, whereby one layer includes inventory existing before the taxable year and one subsequent layer includes ... In general If – (i) a corporation is included (or required to be included) in a consolidated return filed by an affiliated group for a taxable year which includes any period after December 31, ... arriving at the optimum warehouse configuration Create rack locations A typical rack location is, for example, A-01-B-01 This means that this location code is found in Aisle A, Rack Within Rack 1,...

Ngày tải lên: 20/06/2014, 18:20

... is better to work on choking off the incoming flow Adapted with permission from pp 1101–1103 of Roehl-Anderson and Bragg, Controllership 7E, John Wiley & Sons, 2004 190 / Inventory Accounting ... quantity, location, and part number of each inventory item to what is described for that location in the inventory report Mark on the report any discrepancies between the on-hand quantity, location, ... by location Block out a portion of the physical inventory locations shown on the report for cycle counting purposes An example is shown in Exhibit 14-2 Go to the first physical inventory location...

Ngày tải lên: 20/06/2014, 18:20