properties of air pollutants

... You Thinking, 146 Chapter Properties of Air Pollutants, 148 Introduction, 148 Selected Chemical and Physical Properties of Potential Atmospheric Pollutants, 148 Basic Properties and Terminology, ... twenty-six of the dirtiest areas of the country must adopt a program limiting emissions from centrally-fueled fleets of 10 or more vehicles Title 111: Air Toxics - Toxic air pollutants are those pollutants ... billion pounds of toxic air pollutants were emitted into the atmosphere, contributing to approximately 3001500 cancer fatalities annually The law includes a list of 189 toxic air pollutants of whch...

Ngày tải lên: 15/03/2014, 16:20

... doctorate in accounting from the University of Illinois He has served as chairman of the Department of Accountancy and is currently the KPMG Emeritus Professor of Accountancy at Northern Illinois University ... Federation of Schools of Accountancy, and as Secretary-Treasurer of the American Accounting Association Professor Kieso is currently serving on the Board of Trustees and Executive Committee of Aurora ... components of businesses Whether you are looking at a large multinational company like Microsoft or Starbucks or a single-owner software consulting business or coffee shop, knowing the fundamentals of...

Ngày tải lên: 06/12/2013, 00:26

... ratios measure the income or operating success of a company for a given period of time Profit Margin Percentage measures the percentage of each dollar of sales that results in net income Chapter ... Presentation and Analysis Profitability Return on Assets is an overall measure of profitability Return on Common Equity shows the percentage of net income earned for each dollar of owners’ investment ... code of ethics Enron had a code of ethics Enron’s board of directors knowingly waived requirements of the code so that the CFO could set up and run special purpose entities In a recent survey of...

Ngày tải lên: 15/12/2013, 20:29

... Statement, the excess of net sales over the cost of merchandise sold is called a Operating income b Income from operations c Gross profit d Net profit 14 a b c d Which of the following documents ... wrong amount A transaction is recorded only on the credit side of the accounts One of the accounts has been balanced incorrectly 12 Which of the following account concepts states that costs should ... record return of merchandised by a customer? An invoice A receipt A delivery note A credit memorandum 15 Which of the following accounts is not closed during the closing process at the end of the accounting...

Ngày tải lên: 24/01/2014, 21:20

Ngày tải lên: 25/01/2014, 14:20

... Standards Advisory Board (FASAB or “the Board”) was established by the Secretary of the Treasury, the Director of the Office of Management and Budget (OMB), and the Comptroller General in October 1990 ... Statement of Federal Financial Accounting Standards Additional background information is available from the FASAB: • “Memorandum of Understanding among the General Accounting Office, the Department of ... effect of correcting the error should be reported as a prior period adjustment The adjustment should be made to the beginning balance of cumulative results of operations, in the statement of changes...

Ngày tải lên: 17/02/2014, 10:20

... different methods No of workers at the beginning of the years 2,000 No of workers at the end of the year 2,400 No of workers resigned No of workers discharges 150 70 No of workers replaced due ... to valuation of stock Q.46 What you meant by marginal costing? Ans Marginal costing is mean ascertainment of marginal cost and its effect on profit of changes in volume of type of output by differentiating ... issue of share etc Q.12 What is the difference between cost of goods sold and cost of production Ans Cost of production means prime cost + works overhead + office overheard while cost of goods...

Ngày tải lên: 18/02/2014, 01:20

... discipline of accounting also can influence many of your future professional decisions You cannot escape the effects of accounting information on your personal and professional life Every profit-seeking ... provides a permanent record of the terms of the partnership These terms include the initial investment of each partner, the duties of each partner, the means of dividing profits or losses between ... website of the professional accounting organization in your country for an update on the current status For example, if you go to the website of the Institute of Chartered Accountants of India...

Ngày tải lên: 18/02/2014, 01:20

... Accumulation of cost data by process, department and product (3) Analysis of such cost by elements of cost (4) Estimation of cost of production (5) Reporting of cost information to all levels of management ... under charging of depreciation will distort the profit figure Possibility of manipulation of financial accounts : Very often financial accounts are manipulated at the whims and fancies of management ... appropriate allocation of expenditure for the determination of the costs of products or services, the relation of these costs to sales values, and the ascertainment of profitability.” The above...

Ngày tải lên: 06/03/2014, 15:20

... Federal Procure­ ment Policy (OFPP) which is under the Office of Management and Budget (OMB) The CASB consists of five members: the Administrator of OFPP who is the Chairman and one member each ... Allocation of Home Office Expenses to Segments a The purpose of this standard is to establish criteria for allocation of home office expenses to the segments of the organization on the basis of a beneficial ... negotiated on the basis of cost, are to be assigned a portion of the cost of the acquired company not to exceed their fair values at the date of acquisition When the fair value of identifiable acquired...

Ngày tải lên: 06/03/2014, 21:20

... higher bonuses as a result of the profit level achieved in 1997 and the increase in the number of members of the Board of Management The costs for former members of the Board of Management amounted ... severance contracts of former members of the Board of Management concluded prior to 1998 In 1996, total remuneration and pension costs of present and former members of the Board of Management amounted ... to employees, or to relatives of deceased former employees, a lump sum in the case of retirement because of age, or in the case of death or dismissal of resignation of employees Replacement and...

Ngày tải lên: 06/03/2014, 21:20

... Statement 13 Cost of sales Sales Cost of sales Sales Sales -Cost of Sales =Gross Profit -Operating Expenses =Operating Profit -Financing Expenses -Tax Expense =Net Profit or (Loss) Gross profit O,F, ... disposal of assets Acquisition of businesses, net of cash acquired Purchases of investments Sales of investments Other Net cash used for investing Financing Dividends to shareholders Repurchase of ... Subcommittee She is a member of the Board of Directors of the California and Los Angeles Bankruptcy Forums and is a co-founding member of the Restructuring and Insolvency Professionals of Southern California...

Ngày tải lên: 06/03/2014, 21:20

... preparation of statistical data, application of cost control methods and the ascertainment of profitability of activities carried out or planned” Costing includes the techniques and processes of ascertaining ... and appropriate allocation of expenditure for the determination of costs of products or services; the relation of these costs to sales value, and the ascertainment of profitability” (1) In today ... the quality of daily operations or customer service The analysis process of a cost accountant is fairly constant regardless of the industry in which he works The cost accounting software used...

Ngày tải lên: 13/03/2014, 14:20

... accounting, or other professional service If legal advice or other expert assistance is required, the service of a competent professional person should be sought Library of Congress Cataloging-in-Publication ... the essentials of cost accounting from a health care perspective, including all of the basic tools of cost accounting common to all industries, using health care examples Essentials of Cost Accounting ... readers will see the value of some of these less frequently used techniques and adopt them for use in their organizations The main theme of the book is the generation of useful cost information...

Ngày tải lên: 15/03/2014, 15:20

... expected levels of similar future costs or losses Actions of a rate regulator can reduce or eliminate the value of an asset if a rate regulator excludes all or part of the cost of an asset as ... guidance it has issued to date The purpose of this update is to convey the status of the remaining 13 standards in Title in light of the most recent compendium of FASAB standards and guidance Based ... further states: “In the absence of a pronouncement covered by rule 2033or another source of established accounting principles, the auditor of financial statements of a federal governmental entity...

Ngày tải lên: 15/03/2014, 16:20

... estimates of the social cost of carbon—the valuation of the damages due to emissions of one metric ton of carbon, of $30/ton of CO2 equivalent (CO2 e),20 with low and high estimates of $10/ton ... deaths, tens of thousands of asthma attacks, and hundreds of thousands of episodes of upper respiratory illnesses annually.89 A reanalysis of a large U.S cohort study on the health effects of air pollution, ... Emissions of SO2 were the most damaging of the pollutants affecting air quality, and 99% of this was due to SO2 in the particle form.20 The NRC study found that over 90% of the damages due to air quality...

Ngày tải lên: 23/03/2014, 00:20

... auditing .394 16.3 Purposes of the statement of cash flows 396 16.4 Uses of the statement of cash flows 397 16.5 Information in the statement of cash flows 398 16.6 ... litigation support Much of the growth of business in recent years is due to the immense expansion of credit Managers of companies have learned that by granting customers the privilege of charging their ... a note is issued on the last day of a month and the month of maturity has fewer days than the month of issuance, the note matures on the last day of the month of maturity A one-month note dated...

Ngày tải lên: 28/03/2014, 21:20

... method of achieving this goal CFO Act of 1990 Government Performance and Results Act of 1993 Statements of Federal Financial Accounting Concepts and Standards, as of June 30, 2010: The Statement of ... SUBMISSION, AND EXECUTION OF THE BUDGET Executive Office of the President Office of Management and Budget July 2010 FEDERAL GOVERNMENT MANAGERIAL COST ACCOUNTING are two examples of documents that support ... is being spent in support of a new grouping of programs and activities? Successful implementation of a managerial cost accounting system provides answers to these types of questions and the flexibility...

Ngày tải lên: 29/03/2014, 14:20

... Andersen & Co Alumni Professor of Accounting Emeritus at the University of Texas at Austin He served as chairman of the University of Texas Department of Accounting and was visiting professor at Tulane ... the Statement of Cash Flows 620 Basics of Cash Flow Reporting 622 Purpose of the Statement of Cash Flows 622 Importance of Cash Flows 622 Measurement of Cash Flows 623 Classification of Cash Flows ... Committee of the AACSB He was a member of the Constitutional Drafting Committee of the Federation of Schools of Accountancy and a member of the Commission on Professional Accounting Education He...

Ngày tải lên: 29/03/2014, 20:20

... 5% of $84,000 10% of $54,000 15% of $38,000 b Technically, since acceptance of the contract would add $700 to operating profits, it would seem that acceptance of the contract is called for Of ... a percentage of the film’s net profits Had they understood how costs of Forrest Gump were to be defined, they may have insisted on a share of revenues or a flat fee instead of profit sharing ... profit $ (3,000) aFifty percent higher than baseline bTwenty percent higher than baseline b The decision to expand and offer ice cream results in differential profits of $11,800, so it is profitable...

Ngày tải lên: 29/03/2014, 20:20