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Lecture Accounting: What the numbers mean (5/e) - Chapter 6: Accounting for and presentation of property, plant, and equipment, and other noncurrent assets

Lecture Accounting: What the numbers mean (5/e) - Chapter 6: Accounting for and presentation of property, plant, and equipment, and other noncurrent assets

... ACCOUNTING FOR AND PRESENTATION OF PROPERTY, PLANT, AND EQUIPMENT, AND OTHER NONCURRENT ASSETS McGraw­Hill/Irwin ©The McGraw­Hill Companies, Inc., 2002 Learning Objectives How are the costs of land, buildings, ... all ordinary and necessary items to get the land ready for its intended use • Land acquired for investment or potential future use is classified as a noncurrent, nonoperating asset • Land is not ... nonoperating asset • Land is not depreciated • Gains and losses on the sale of land are recognized as the difference between the cost of the land and the amount received McGrawưHill/Irwin âTheMcGrawưHillCompanies,Inc.,2002

Ngày tải lên: 21/09/2020, 14:23

43 38 0
Chapter 12: Economics, Global, and Other Issues in Electronic Commerce pptx

Chapter 12: Economics, Global, and Other Issues in Electronic Commerce pptx

... ❚ Regular and EC economics are completely different ❙ EC involves gathering, selecting, synthesizing, and distributing information ❙ Economics of EC starts with supply and demand, and ends ... business-to-business financial and other repetitive, standard transactions, e.g EFT & EDI „ The emergence of the Internet and the extranets resulted in an inexpensive and flexible infrastructure ... -commerce need to evaluate bandwidth needs by analyzing the data required, time constraints, access demands, and user technology limitations „ Financial Issues ƒ Customs and taxation ƒ electronic

Ngày tải lên: 31/07/2014, 17:20

37 829 0
CHAPTER 6 - DIVIDER CIRCUITS AND KIRCHHOFF pps

CHAPTER 6 - DIVIDER CIRCUITS AND KIRCHHOFF pps

... resistance and not of the magnitude of applied voltage In other words, if the potentiometer knob or lever is moved to the 50 percent (exact center) position, the voltage dropped between wiper and either ... kind commonly used in consumer electronic equipment and by hobbyists and students in constructing circuits: The smaller units on the very left and very right are designed to plug into a solderless ... battery's voltage is negative on the left and positive on the right, whereas all the resistor voltage drops are oriented the other way: positive on the left and negative on the right This is because

Ngày tải lên: 09/08/2014, 13:21

25 396 0
Chapter 6  career development and work stress

Chapter 6 career development and work stress

... life-career situation and Trang 3Career AnchorsSecurity and Stability Creativity/ Entrepreneurship Technical/ Functional Competence Managerial Competence Trang 4Autonomy and Independence…Career ... life structures • Recognize career anchors and their significance • Describe the functions that mentors perform • Identify trends in career management and planning • Explain the transactional model ... Mentors• Sponsorship • Exposure and visibility • Coaching • Protection • Challenging assignment Trang 6Psychosocial Functions of Mentors • Role modeling • Acceptance and confirmation • Counseling

Ngày tải lên: 17/04/2015, 17:15

16 334 0
Medical assisting Administrative and clinical procedures (5e)  Chapter 6 Basic safety and infection control

Medical assisting Administrative and clinical procedures (5e) Chapter 6 Basic safety and infection control

... guidelines – Use protective gear 6-50 Hand Hygiene • Handwashing • Alcohol-based hand disinfectants (AHD) • Fingernail length • Nail polish and artificial nails 6-51 Other Aseptic Precautions • Avoid ... the workplace Through the creation and enforcement of standards such as the Bloodborne Pathogens Standard, Hazard Communication, and the Needlestick Safety and Prevention Act, OSHA serves to ... handling and storing chemicals used in a medical office 6.6 Explain the principles of good ergonomic practice and physical safety in the medical office 6.7 Illustrate the cycle of infection and

Ngày tải lên: 22/05/2017, 16:44

63 301 0
Chapter 6  the risk and term structure of interest rates

Chapter 6 the risk and term structure of interest rates

... opposite to each other and to rate c Demand and supply of currency fluctuations and chieuf together and inversely to interest rates d The interest rate depends on the demand and supply of currency ... demand led to an increase in the rate of money supply because: a Demand and supply of currency fluctuations airflow in the same direction and the same direction as interest rates b Demand and ... b and c properly 8 The theory has been widely accepted? a Prospect theory b Theory of market fragmentation c Theory rewards d Both b and c 9 We only learn theory rewards and ignore the other

Ngày tải lên: 22/11/2017, 21:21

14 266 0
Biotreatment of industrial effluents CHAPTER 6 – chlorinated hydrocarbons and aromatics, and dioxins

Biotreatment of industrial effluents CHAPTER 6 – chlorinated hydrocarbons and aromatics, and dioxins

... Hydrocarbons and Aromatics, and Dioxins Introduction Organic pollutants are among the most ubiquitous in our environment They have accumulated because of a variety of anthropogenic causes and because ... high in carbon and hydrogen but low in oxygen Through the action of oxygenases, hydrophobic organic compounds become more water soluble and can be broken down by a large number of other microorganisms ... One type requires N A D H or NADPH, and these enzymes hydroxylate the substrates (Cerniglia, 1992) The other type has no specific requirement for NAD(P)H, and it cleaves the aromatic ring (Eltis

Ngày tải lên: 29/12/2017, 23:26

18 181 0
chapter 6 Organizational Cultures and Diversity

chapter 6 Organizational Cultures and Diversity

... organizational culture and discuss characteristics of each 3. PROVIDE overview of nature and degree of multi-culturalism and diversity in today’s MNCs 4. DISCUSS common guidelines and principles used ... team and organizational multicultural effectiveness Trang 3The Nature of Organizational Culture  Organizational culture: shared values and beliefs enabling members to understand their roles and ... reflected by things such as amount of work to do and degree of cooperation between management and employees  Dominant values organization advocates and expected participants to share (e.g., low

Ngày tải lên: 20/07/2018, 14:43

24 392 3
Chapter+6. Marketing: Segmentation and positioning

Chapter+6. Marketing: Segmentation and positioning

... Marketing  Tailoring brands and promotions to the needs and wants of local customer groups  Individual marketing  Tailoring products and marketing programmes to the needs and preferences of individual ... segments and then deciding which market segments to operate within  Market positioning  Process whereby marketers position the product to occupy a clear and distinctive position relative to other ... Trang 1Slide 6.1Segmentation and positioning Chapter 6 Trang 2The need for market segmentation things to all people, all of the time Buyers and markets are too complex and diverse for one simple

Ngày tải lên: 20/09/2018, 10:02

35 180 1
questions for chapter 6 Audit Responsibilities and Objectives

questions for chapter 6 Audit Responsibilities and Objectives

... completeness, classification and cutoff B) existence, accuracy, classification and rights and obligations C) existence, completeness, valuation and allocation, and rights and obligations D) existence, ... the account: S = Sales and collection cycle I = Inventory and warehousing cycle A = Acquisition and payment cycle C = Capital acquisition and repayment cycle P = Payroll and personnel cycle ... presentation and disclosure D) classification and understandability 2) The presentation and disclosure-related audit objectives are identical to the management assertions for presentation and disclosure

Ngày tải lên: 06/04/2019, 23:32

20 129 0
Chapter 6  dynamic asset and liability management

Chapter 6 dynamic asset and liability management

... directors, and economists in pension funds must interact with each other to decide over © 2010 by Taylor and Francis Group, LLC Trang 5allocation processes based on subjective information and variable ... credibility and to correspond to participants expectations ↓ Low-solvency (liquidity risks) Interest on new adhesions to reduce costs and to get more income ↑ Higher returns over investments Loans and other ... terms of variables, to understand rates of change, to think at a s ystem level and to understand causation in a s ystem” (de Santos, 1992) Macroeconomics, biometrics, and actuarial classes of vari-ables

Ngày tải lên: 28/08/2019, 08:49

28 59 0
Chapter 6 work, energy and power kho tài liệu bách khoa

Chapter 6 work, energy and power kho tài liệu bách khoa

... and closer to the earth? In Fig 6.13(i) the man walks 2 m carrying a mass of 15 kg on his hands In Fig 6.13(ii), he walks the same distance pulling the rope beh a mass of 15 kg hangs at its other ... the man walks 2 m carrying a mass of 15 kg on his hands In Fig 6.13(ii), ind him The rope goes over a pulley, and a mass of 15 kg hangs at its other end In which case is the work done greater? ... with In the given case, the direction of force (vertically downward) and displacement (vertically upward) are opposite to each other Hence, the sign of work done is negative.Negative Since the direction

Ngày tải lên: 16/11/2019, 20:58

37 75 0
Chapter 6 work, energy and power tủ tài liệu training

Chapter 6 work, energy and power tủ tài liệu training

... and closer to the earth? In Fig 6.13(i) the man walks 2 m carrying a mass of 15 kg on his hands In Fig 6.13(ii), he walks the same distance pulling the rope beh a mass of 15 kg hangs at its other ... the man walks 2 m carrying a mass of 15 kg on his hands In Fig 6.13(ii), ind him The rope goes over a pulley, and a mass of 15 kg hangs at its other end In which case is the work done greater? ... with In the given case, the direction of force (vertically downward) and displacement (vertically upward) are opposite to each other Hence, the sign of work done is negative.Negative Since the direction

Ngày tải lên: 17/11/2019, 07:34

37 36 0
Lecture Project management: A managerial approach – Chapter 6: Project activity and risk planning

Lecture Project management: A managerial approach – Chapter 6: Project activity and risk planning

... Trang 1Part II Trang 2Project ManagementTrang 3and Risk  Planning Chapter 6 Trang 5specifications cannot be changed without the client’s permission the project ... Trang 33Risk MatrixTrang 37A FMEA ExampleTrang 38Decision Tree AnalysisTrang 40Risk Monitoring and Control

Ngày tải lên: 16/01/2020, 09:00

41 126 1
Lecture Managerial finance - Chapter 6: Risk, return, and the capital asset pricing model

Lecture Managerial finance - Chapter 6: Risk, return, and the capital asset pricing model

... return. Does that make it best? ^r Trang 12Alternatives Trang 13  13Stand­Alone Risk  Standard deviation measures the stand­alone risk of an investment  The larger the standard deviation, the higher  the probability that  returns will  ... Trang 1  1CHAPTER 6 Risk, Return, and the Capital Asset Pricing Model Trang 3 Returns can be expressed in: Dollar terms.  Percentage terms.  Trang 4  4An investment costs $1,000 and is  sold after 1 year for $1,100. ... Mkt Am Foam Alta Trang 18  18Portfolio Risk and Return Assume a two-stock portfolio with $50,000 in Alta Inds and $50,000 in Repo Men. Calculate r ^ p and p Trang 19  19Portfolio Expected Return

Ngày tải lên: 16/01/2020, 18:56

46 113 0
Lecture Managerial finance - Chapter 7: Portfolio theory and other asset pricing models

Lecture Managerial finance - Chapter 7: Portfolio theory and other asset pricing models

... Portfolio Theory and  Other Asset Pricing Models   Topics in Chapter   Portfolio Theory Capital Asset Pricing Model (CAPM)   Capital Market Line (CML) Security Market Line (SML)   Feasible and Efficient  ... by the tangency point between the  efficient set and the investor’s  indifference curve   What is the CAPM?    The CAPM is an equilibrium model that  specifies the relationship between risk  and required rate of return for assets  ... Feasible and Efficient  Portfolios Expected Portfolio Return, rp Efficient Set Feasible Set   3Risk, p Feasible and Efficient  Portfolios   The feasible set of portfolios represents all  portfolios that can be constructed from a 

Ngày tải lên: 16/01/2020, 19:54

17 83 0
Lecture E-commerce and e-business for managers - Chapter 6: Wireless internet and m-business

Lecture E-commerce and e-business for managers - Chapter 6: Wireless internet and m-business

... Universal mobile telecommunications standard  (UMTS) – Will offer transfer speeds of up to 2 Mbps for wireless  devices • Smart phones – Mobile phones that send and receive both voice and data  messages – Used to securely send and receive secure mobile transactions  ... Receiving news, sports scores, e­mail, coupons and  advertisements – B2B marketplace • Salespeople can access product databases and place orders  • Address customer needs immediately  • Ordering and billing will be conducted remotely  ... (Courtesy of Research in Motion Limited The Blackberry and RIM families of related marks, images and symbols are the exclusive property of, and trademarks of Research in Motion Limited, used by

Ngày tải lên: 18/01/2020, 17:55

35 56 0
Lecture Principles of Marketing - Chapter 6: Segmentation, targeting, and positioning

Lecture Principles of Marketing - Chapter 6: Segmentation, targeting, and positioning

... marketplace. Trang 3 Sells multiple brands within the same product category for detergents, soaps, and other goods.  Each brand features a different mix of benefits and appeals to a different market ... targeting, and market positioning. 2 List and discuss the major bases for segmenting consumer and business markets. 3 Explain how companies identify attractive market segments and choose a ... single base and then expand to other bases. – Geodemographic segmentation is becoming more common. Trang 16Copyright 2007, Prentice Hall, Inc 6-16Segmenting Business Markets  Consumer and business

Ngày tải lên: 18/01/2020, 20:20

32 108 0
Lecture Principles of Marketing - Chapter 6: Business markets and business buying behavior

Lecture Principles of Marketing - Chapter 6: Business markets and business buying behavior

... to others Business buying process is the process where business buyers determine which products and services are needed to purchase, and then find, evaluate, and choose among alternative brands ... and Government Markets • Topic Outline Trang 3Business buyer behavior refers to the buying behavior of the organizations that buy goods and services for use in production of other products and ... attributes and negotiates with preferred suppliers for favorable terms and conditions Order-routine specifications is the final order with the chosen supplier and lists all of the specifications and

Ngày tải lên: 19/01/2020, 01:48

26 159 0
Lecture Operating system principles - Chapter 6: Concurrency: Deadlock and starvation

Lecture Operating system principles - Chapter 6: Concurrency: Deadlock and starvation

... only one process at a time and is not depleted by that use. – examples: processors, main and secondary memory, devices, and data structures such as files, databases, and semaphores • Consumable ... those resources are granted and that the process runs to completion and releases all its resources. – Look for another process to satisfy – A deadlock exists if and only if there are unmarked ... exclusive access to a disk file D and a tape drive T Trang 11Reusable Resources Example • Deadlock occurs if each process holds one resource and requests the other • Example: – If the multiprogramming

Ngày tải lên: 30/01/2020, 01:28

54 69 0
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