the impact on general aviation aircraft

... of one- year As shown in the illustration, during the initial portion of the remediation, the available fraction (F=0.5) of the contamination is rapidly removed from the soil so that, within only ... hydraulic conditions and act as long-term sources of contamination Due to legislation, such as the Resource Conservation and Recovery Act (RCRA) and the Comprehensive Environmental Response, Compensation ... and the environment (ASTM, 1994) The EAE and RCBA approaches recognize that the risks posed by chemicals in the subsurface soils are dependent not only on their concentration but also on their

Ngày tải lên: 14/11/2014, 08:23

... Trang 1Assessing the impact on biodiversity of Ho Chi Minh route through the Ngoc Linh Protected Area and propose solutions to minimize negative impacts on the conservation area Pham Ngoc Bay ... cao có mạch thuộc 171 họ, 600 chi Trong số đó 26 loài nằm trong danh lục đỏ IUCN và 35 loài trong sách đỏ Việt Nam Trong những năm gần đây các nhà khoa học trong và ngoài nước đã phát hiện nhiều ... 13, 906 m3 gỗ Trong đó tại xã Mường Hoong 01 vụ, trên đường HCM đoạn ngã ba Đăk Tả xã Đăk Man 03 vụ - Khai thác củi Gỗ củi là một trong những nhu cầu thiết yếu trong vùng Các hộ trong vùng chủ

Ngày tải lên: 30/10/2016, 14:49

... sense to close the Equipment account at the end of the period The account should stay on the books as long as the company keeps the asset On the other hand, Depreciation Expense on the equipment ... assumption, called the monetary unit assumption, may or may not be accurate, depending on the level of inflation in the economy The higher the rate of inflation, the less reliable is the dollar ... is added to the balance per the bank, it is because the company is reconciling the balance on the bank statement to the balance on the books The bank has deducted the charge from the balance

Ngày tải lên: 15/12/2016, 12:18

... Information Trang 14Financial Decision Framework1. Formulate the question 2. Gather information from the financial statements and other sources 3. Analyze the information gathered 4. Make the decision ... 26Exhibit 1.6—Relationships Among the Financial Statements Trang 27Financial Statement AssumptionsGoing Concern Monetary Unit Time Period Assumption Trang 28Economic Entity Concept Single, identifiable ... Sheet Trang 19The Income Statement Summarizes the revenues and expenses of a company for a period of time Trang 20EXHIBIT 1.5—The Relationship Between the Accounting Equation and the Balance SheetTrang

Ngày tải lên: 15/12/2016, 12:22

... magnitude of an accounting information omission or misstatement that will affect the judgment of someone relying on the information  Conservatism: the practice of using the least optimistic estimate ... alternative use for the money 5. Monitor the loan periodically Trang 36Auditors’ report Opinion rendered by a public accounting firm concerning the fairness of the presentation of the financial statements ... Assets SectionTrang 12Noncurrent or Long-term Assets Other than the definition of current asset  Three common categories:  Investments: securities not expected to be sold within the next year

Ngày tải lên: 15/12/2016, 12:22

... activity did the transaction reflect? 2 What accounts are affected by the transaction, and are they increased or decreased? 3 Which financial statements are affected by the transaction? Trang 18Identify ... device containing all of the accounts Trang 17Identify and Analyze The accounting equation is the basis for financial statements  For every transaction, three questions must be answered: 1 What ... component of stockholders’ equity  Chart of Accounts: numerical list of all of the accounts an entity uses LO 4 Trang 16The General Ledger A book, a file, a hard drive, or another device containing

Ngày tải lên: 15/12/2016, 12:22

... 21Exhibit 4.5—Steps in the Accounting Cycle Trang 22Work sheet30 adjustment to recognize insurance expense: Device used at the end of the period to gather the information needed to prepare financial ... 10Adjusting Entries Made at the end of an accounting period  internal transactions and do not affect the Cash account  Adjustment of either an asset or a liability with a corresponding change in revenue ... matching: associate costs with a particular period • Example: depreciation on building  From the use of an asset  From the recognition of a liability LO 4 Trang 9Example 4.3—Comparing Three Methods

Ngày tải lên: 15/12/2016, 12:22

... n/30: the net amount of the selling price is due within 30 days of the date of the invoice  Net, 10 EOM: the net amount is due anytime within ten days after the end of the month  1/10, n/30: the ... alternative use for the money 5. Monitor the investment periodically Trang 27Inventory Valuation and the Measurement of Income Value assigned to inventory on balance sheet determines the amount eventually ... Interpret the ratios—measure of how long it takes to sell inventory Trang 57The Business Decision Model1. If you were an investor, would you buy stock in the company? 2. Gather information from the

Ngày tải lên: 15/12/2016, 12:22

... list of the deposits in transit  Trace deposits listed on the bank statement to the books  Identify the deposits in transit  Any deposits recorded on the books but not yet shown on the bank ... Credit memoranda  Additions on a bank statement for such items as interest paid on the account and notes collected by the bank for the customer  Debit memoranda  Deductions on a bank statement ... not yet presented to the bank for payment  Deposit in transit : deposit recorded on the books but not yet reflected on the bank statement Trang 7Bank Reconciliation Reconcile or resolve any

Ngày tải lên: 15/12/2016, 12:22

... Interpret the ratios—measures how long it takes to collect receivables Trang 22The Business Decision Model1. If you were a banker, would you loan money to a company? 2. Gather information from the ... note  Term—the length of time a note is outstanding  Maturity value—the amount to be paid by the maker on the maturity date  Interest—the difference between the principal amount and the maturity ... Atlantic buys $100,000 of these bonds at face value, which is the amount that will be repaid to the investor when the bonds mature The bonds pay 10% interest semiannually on June 30 and December 31.

Ngày tải lên: 15/12/2016, 12:22

... finance the construction  The interest incurred during the construction period is not treated as interest expense  The interest must be included as part of the acquisition cost of the asset ... Major Repair (continued)  The effect of the transaction for the overhaul is as follows: Trang 30Example 8.6—Capitalizing Costsof a Major Repair (continued)  The effect of the transaction to record ... depreciation for the 2½ years from the date of purchase to the date of sale The effect of the transaction for the sale can be identified and analyzed as follows: Trang 35Example 8.8—Calculating the

Ngày tải lên: 15/12/2016, 12:22

... signed by the parties to the Trang 5Example 9.1—Recording the Interest on Trang 6Example 9.1—Recording the Interest on Notes Payable (continued)  The company could identify and analyze the effect ... expense When the note is repaid on December 31, 2014, Hot Coffee must repay the full amount of the note Trang 11Recording Current Maturities of Long-Term Debt  The portion of a long-term liability ... Liabilities on the Statement of Cash Flows LO 3 Trang 20Exhibit 9.3—Starbucks Corporation Partial Consolidated Statement of Cash Flows (In millions) Trang 21Contingent Liabilities Existing condition

Ngày tải lên: 15/12/2016, 12:22

... the bonds as follows: Trang 10Recording Bond Issuance at Discount (continued)  The Discount on Bonds Payable account is shown as a contra liability on the balance sheet as a deduction from Bonds ... Trang 17Amortization of Discount On the balance sheet presented as of December 31, 2014, the unamortized portion of the discount appears as the balance of the Discount on Bonds Payable account ... obligations as they come due Trang 36The Ratio Analysis Model1 What is the amount of debt in relation to the total equity of a company? Will the company be able to meet its obligations? 2 Gather the

Ngày tải lên: 15/12/2016, 12:22

... per Share The selling price of the stock as indicated by the most recent transactions  More meaningful measure of the value of the stock  Example: the listing for Nike Inc stock on the Internet ... Section The Stockholders’ Equity section of Rezin’s balance sheet on February 1, 2015, after the purchase of the treasury stock Trang 23Retirement of Stock Repurchase of stock with no intention ... The issuance of additional shares of stock to existing stockholders  Firms use stock dividends for several reasons  Do not require the use of cash  Reduce the market price of the stock • The

Ngày tải lên: 15/12/2016, 12:22

... amount in cash to the inventor for the rights to the patent Trang 13Example 12-3 Determining Noncash Investing and Financing Activities (continued)  Next, the acquisition of the patent can be ... obligations? 2 Gather the information from the financial statements 3 Calculate cash flow adequacy ratio 4 Compare the ratio with prior years and with competitors 5 Interpret the ratios Trang 35The ... sold on the open market for $25,000 Trang 12Example 12-3 Determining Noncash Investing and Financing Activities (continued)  Assume Wolk sells stock on the open market for $25,000 and then pays

Ngày tải lên: 15/12/2016, 12:22

... as the secondary DNS server for the existing zone After the zone transfer has taken place, reverse the roles so that the Windows 2000 DNS server is the primary DNS server for the zone The zone ... automatically converts to a newer version of the Jet database After the conversion is completed, the service will function properly and maintain all previous records and replication configurations 1RWH# ... Changes made to the contents of the SYSVOL at any domain controller are replicated in multiplemaster fashion to all other domain controllers in the domain Only domain controllers can host the SYSVOL...

Ngày tải lên: 18/01/2014, 05:20

... for a cloned user to log on with either the source account or the cloned account credentials This can cause user and administrative confusion when configuration changes are applied to the source ... relationships from the resource domains where the service or application requiring the service is installed to the target domain where the cloned account exists • Remove the trust relationship to the ... change these mappings to point to the cloned accounts or new servers that will host the application If the account information is not reconfigured correctly, an application may no longer operate The...

Ngày tải lên: 24/01/2014, 19:20

... coefficients in the regression have the interpretation of the basis point change in the interest rate in response to a one standard deviation unit increase in the magnitude of the monetary surprise ... variables by the monthly consumer price inflation rate (We deflate by the monthly CPI inflation rate, given the absence of inflation measure at a daily frequency) One possibility for the departure ... could depend crucially on the state of the economy as well as investor sentiment about risk The early decisions by the Federal Reserve to buy unconventional assets in the fall of 2008 and early...

Ngày tải lên: 17/02/2014, 03:20

... (CCCS) of the regions they served The CCCS agencies were affiliated with the National Foundation for Consumer Credit (NFCC),10 a national trade organization that controls the name “Consumer Credit ... on the curve,” offering the highest contribution to the minority of agencies that the best job of meeting “pay for performance” requirements.29 In conjunction with lowering the Fair Share contributions ... to the agency rather than to creditors Among other problems, these consumers often end up with late fees from creditors who they thought were being paid by the agencies for the first month of the...

Ngày tải lên: 06/03/2014, 08:20

... (rit ) is the conditionally expected return (conditioned on information up to t-1) on the ith currency position in excess of the return on the equivalent U.S asset βt-1 is the conditional beta, ... (εt) The conditional betas are replaced by the conditional covariance between the currency deposit excess returns and the realization of each factor, divided by the conditional variance of the ... estimate the conditional factors we use a system of equations where the (rational) expectations in equation (1) are replaced by the actual realization of each factor minus its conditionally mean-zero...

Ngày tải lên: 06/03/2014, 14:20