... price of inventory was as follows: 8/14 $130 8/31 150 P1 Trang 15FIRST-IN, FIRST-OUT (FIFO)Cost of Goods Sold Cost of Goods Sold Ending Inventory Ending Inventory Oldest Costs Oldest Costs ... in inventory: P2 Trang 33LOWER OF COST AND NRVHere is how to compute lower of cost and NRV for individual inventory items. P2 Trang 34FINANCIAL STATEMENT EFFECTS OF INVENTORY ERRORS Income Statement ... 8/31 150 P1 Trang 19LAST-IN, FIRST-OUT (LIFO)Cost of Goods Sold Cost of Goods Sold Recent Costs Recent Costs Oldest Costs Oldest Costs P1 Trang 20LAST-IN, FIRST-OUT (LIFO) P1 Trang 21LAST-IN,...
Ngày tải lên: 14/10/2020, 14:08
... Proper installation and maintenance of oil filters and mechanical operation of the engineare equally important for treatment of oil Preven-tion of contamination and removal of contaminantsshould ... demand, consumption, voltage, phase, and frequency requirements Also to be considered are load trend, expected life of the project and of the equipment, fuel cost and ability, installation cost, ... should be proof and constructed of poured concrete or concreteand cinder blocks with a roof of reinforced concrete,steel, or wood supports with slate or other fireproofshingles Ventilation and openings...
Ngày tải lên: 05/03/2014, 18:20
Báo cáo khoa học: Recruitment of transcription complexes to the b-globin locus control region and transcription of hypersensitive site 3 prior to erythroid differentiation of murine embryonic stem cells docx
... modifying and remodeling fac-tors, whose activity results in the proper spatial and temporal expression of specific subsets of genes The sequential silencing of genes involved in maintenance of pluripotent ... indi-cating that dimethylation of H3K4 and recruitment of RNA Pol II and TBP to the LCR occurs before acti-vation of any of the globin genes The presence of H3 dimethylated at K4 indicates that ... remainder of the course of induction On day five of induction, cells were passaged and reseeded onto fresh OP9 cultures at a Trang 8density of 105cellsÆwell)1 The cells were passaged again andreseeded...
Ngày tải lên: 07/03/2014, 12:20
Manual on the management, maintenance and use of blood cold chain equipment potx
... plasma and cryoprecipitate is –30 °C, and they must always be frozen solid 2 STORAGE AND TRANSPORTATION OF BLOOD AND BLOOD COMPONENTS Trang 27MANUAL ON THE MANAGEMENT, MAINTENANCE AND USE OF BLOOD ... equipment • Understand and cite the different designs and types of blood refrigerators, plasma freezers and platelet agitators • Describe the elements of a refrigerator and freezer and their use • ... in the blood cold chain and the correct management and use of all items of blood cold chain equipment, that will ensure the viability of blood and blood com-ponents, and their safety when transfused...
Ngày tải lên: 31/03/2014, 12:20
The impact of audit quality on cash incentive compensation and cost of capital
... further test the impact of audit tenure and auditor opinion on cost of capital and find that cost of capital is inversely proportional to auditor tenure, and that cost of capital for the client ... examine the impact of different attributes of the auditor and the audit on the cost of capital of the client firm I find that the cost of capital is inversely ... by the firm The Information Role of Auditing and Cost of Capital As previously mentioned, one of the adverse effects of the separation of ownership... important only in determining...
Ngày tải lên: 01/06/2014, 14:04
Báo cáo toán học: "Automorphisms and enumeration of switching classes of tournaments" doc
... enumeration of ing classes, of switching classes admitting odd permutations, and of tournaments in a switching class. switch-We conclude by remarking that both the class of switching classes of finite ... automorphism of odd order of a switching class on n points The group T of switchings, of order 2 n −1, acts regularly on the switching class, and is normalised by g By a simple special case of the ... operation of switching of tournaments, to characterise the automorphism groups ofswitching classes, and to perform enumerations similar to those just men-tioned for graphs The operation of switching...
Ngày tải lên: 07/08/2014, 06:20
OPERATION, MAINTENANCE AND REPAIR OF AUXILIARY GENERATORS Episode 5 ppt
... smoothness and absence of scratches and nicks. (d) Camshaft cams and cam faces for worn or deformed condition; journal surfaces and bearings for highly polished condition and absence of scratches, ... condition and absence of scratches, nicks, cracks, and deformation. (f) Pistons for cracks and warped condition; verify pistons, rings, and pins comply with manu- facturer’s requirements; and rings and ... manifold, fuel tubes, and nozzles. Off-engine components in- clude the fuel control equipment and a supply sys- tem. ‘“_ (1) The sequence of events during turbine en- gine start-up and operation is...
Ngày tải lên: 12/08/2014, 16:21
OPERATION, MAINTENANCE AND REPAIR OF AUXILIARY GENERATORS Episode 6 pps
... strength of the mag-netic field, the number of coils (and number of wind-ings of each coil), and the speed at which the rotor turns b Current Current is the rate of transfer (flow) of electricity, ... angle N = number of turns f = line frequency (h) The generated voltage is proportional to the strength of the magnetic field, phase, and number of turns in series between terminals and the speed ... Similarly, the rotor consists of a specific number of field poles, each with a specific number of windings In addition to the rotor and stator (refer to paragraphs 4-6b and 4-6c, respectively), a...
Ngày tải lên: 12/08/2014, 16:21
OPERATION, MAINTENANCE AND REPAIR OF AUXILIARY GENERATORS Episode 7 ppt
... construction and maintenance. e. Control circuits. Switchgear control circuits provide control power for the starting circuit of the prime movers and the closing and tripping of the switchgear circuit ... enclosure and only the low voltage leads from the secondary winding are brought out to the metering and control panel. The PT isolates the high voltage primary from the me- tering and control panel and ... readings and result in inaccurate data, dam- age and injury. All conductors and terminations should carry identification that matches schemat- ics, diagrams and plans used for construction and maintenance....
Ngày tải lên: 12/08/2014, 16:21
OPERATION, MAINTENANCE AND REPAIR OF AUXILIARY GENERATORS Episode 8 ppt
... barriers; clean off smoke and dust Repair moderate damage to bushing insulation by sanding smooth and refinishing with a clear insulating var-nish Inspect alignment and condition of movable and stationary ... between 24 volts and 125 volts DC Those circuits that re-quire a source of control power completely indepen-dent of the power system are connected to the DC control bus Examples of these are the ... consist of three func-tional elements: main contacts to connect and dis-connect the load to and from the sources of power; sensing circuits to constantly monitor the condition of the power source and...
Ngày tải lên: 12/08/2014, 16:21
OPERATION, MAINTENANCE AND REPAIR OF AUXILIARY GENERATORS Episode 10 pptx
... electrical assem-blies and connectors for security, and overheating and damage due to leakage Perform inlet and ex-haust inspection as described previously Check standoffs, brackets and struts for looseness, ... first for signs of physical damage before performing any other checks b Routine maintenance instructions consist of scheduled inspections of prime movers, generators and exciters, and switchgear ... frequency of checks (q) Gauges and instruments Verify that gauges and instruments have up-to-date calibration certifications Read and record all indications of gauges, thermometers and other...
Ngày tải lên: 12/08/2014, 16:21
OPERATION, MAINTENANCE AND REPAIR OF AUXILIARY GENERATORS Episode 11 ppt
... the Army Maintenance Management Sys-tem (TAMMS) System Grounding Standards Operation and Maintenance of Internal Combustion Engines Use of Antifreeze Solutions, Antifreeze Extender, and Cleaning ... spectrometric analysis of the metal par-ticles It is necessary to collect and evaluate data for type and quantity of engine wear-metals Study of this data shows trends of engine wear and expected future ... requirements and fuel avail-ability B-3 Fuel storage maintenance procedures a Provide the base engineer’s office with the re-ports and results of inspections performed in para-graphs C-lc and C-2c...
Ngày tải lên: 12/08/2014, 16:21
OPERATION, MAINTENANCE AND REPAIR OF AUXILIARY GENERATORS Episode 12 pptx
... de-fective part often will lead to a series of diffi-culties originating from by-products or effects of the initial failure Therefore, carefully check all of the related and resultant functions of the ... continually varying in value and reversing its direction of flow at regular intervals A cycle is one complete set of positive and negative values of an alternating current The num-ber of cycles occurring ... strokes of the piston One stroke is one pass through the cylinder Turbocharge A method of increasing the volume of air charge in the cylinders of piston engines to produce higher power output Flow of...
Ngày tải lên: 12/08/2014, 16:21
Báo cáo y học: " Maintenance and decline of physical activity during adolescence: Insights from a qualitative study" ppt
... also for the maintenance of elevated PA level The objective of this study is therefore to develop a better understanding of factors associated with the maintenance and the decline of PA during ... gender in the identification of themes, marked differences were noted in terms of the importance of some of the themes for PA maintainers and decliners The five themes and their particularities ... increasing their levels of PA or in maintaining a high level of involvement in the behavior during adolescence [6, 7] Interventions to encourage the maintenance of high levels of PA throughout adolescence...
Ngày tải lên: 14/08/2014, 08:21
Income smoothing, information uncertainty, stock returns, and cost of equity
... to standard deviation of earnings (see, e.g., Francis, LaFond, Olsson and Schipper, 2004; and Leuz, Nanda and Wysocki, 2003; and LaFond, Lang and Skaife, 2007), and the negative correlation of ... smoothing and implied cost of equity Section VI concludes Details of models Trang 16used for the estimation of implied cost of equity can be found in Appendix A, and details of variables definition and ... on the reduction of cost of equity Nevertheless, I find evidence that the relation between income smoothing and cost of equity also depends heavily on specific measures of cost of equity, particularly...
Ngày tải lên: 30/09/2015, 16:34
Biosecurity and disease control perceptions and practices of vietnamese smallholder pig
... of a participatory approach to improving farmproduction and livelihoods through a understanding of current biosecurity and disease controlpractices and perceptions Trang 61.0 List of tables and ... respective adoption rates of 20% and 6% Farmer perceptions revealed a desire to improve their knowledge andunderstanding of pig production and specifically biosecurity and disease control practices.Findings ... for 70% of farmers Other measures such as disinfection mattresses andvisitor control were used by 94% and 75% of the farmers respectively Measures such asrodent control and quarantine of animals...
Ngày tải lên: 25/11/2017, 14:32
Capital budgeting and cost of capital
... Rosannna Stallworth, the CPO of Manigault, has put together the following schedule for the costs of debt and equity: Amount of New After-Tax Cost of Amount of New Cost of Equity Debt (in millions) ... than the cost of capital. Use the following data to answer Questions 6 through 10. A company is considering the purchase of a copier that costs $5,000 Assume required rate of return of 10% and the ... Which of the following choices is closest to the appropriate country risk premium for Brazil and the cost of equity that Ramsey should use in his analysis? Country risk premium for Brazil Cost of...
Ngày tải lên: 06/01/2018, 11:34
Test bank principles of auditing and other assurance principles chapter 12 inventories and cost of goods sold
... valuation of work-in-process, finished goods, and cost of goods sold C To obtain evidence about the profit margin on specific jobs D To obtain evidence about compliance with Cost Accounting Standards. ... cutoff of inventories, the auditors will make a record of the serial number of the final receiving and shipping documents used prior to the taking of the physical inventory 10 The examination of ... request for payment of merchandise Which of the following procedures provides the greatest assurance that this control is operating effectively? A Select and examine receiving reports and ascertain...
Ngày tải lên: 28/02/2018, 10:16
Recommended Practice for Installation, Maintenance, and Repair of Surface Safety Valves and Underwater Safety Valves Offshore
... Installation, Maintenance, and Repair of Surface Safety Valves and Underwater Safety Valves Offshore 1.1 One of the means of assuring positive wellstream shut- off is the use of the wellhead ... INSTALLATION, MAINTENANCE, AND REPAIR OF SURFACE SAFETY VALVES AND UNDERWATER SAFETY VALVES OFFSHORE 3 I 5.2 OFFSITE 5.2.1 For continued assurance of quality, an offsite repair REPAIR OF SSVsAJSVs ... environment, and the safety and health of our employees and the public To make safety, health and environmental considerations a priority in our planning, and our development of new products and processes...
Ngày tải lên: 09/12/2018, 11:57
Methods for the isolation, maintenance and identification of yeasts
... Add 40 g of glucose, 5 g of peptone, 20 g of agar, and 500 ml of yeast infusion to 500 ml of demineralized water and dissolve Alternatively, 5 g of powdered yeast extract in 500 ml of demineralized ... extract, 5g of glucose, 8g of des- iccated ox bile, 1 ml of glycerol, 0.5 g of glycerol monostearate, 0.5 ml of Tween 60, 10 ml of whole- fat cow's milk, and 12 g of agar in 1 liter of Trang 4demineralized ... isolation, maintenance and identification of yeasts D Yarrow Contents 1 Isolation of yeasts 77 2 Maintenance of yeast cultures 78 3 Procedures for the identification of yeasts 80 4 List of observations...
Ngày tải lên: 04/06/2020, 11:42