insight into the pervasiveness of the presenting problem. Drug addiction is an epidemic among those being arrested. Incarceration has been the “big stick” of numerous administrations when it comes to fighting the drug war. The Anti-Drug Abuse Act of 1988 enacted new federal laws governing how we deal with drugs in the country. These guidelines were the logical extension of other popular draconian measures from several states to include New York. Among the elements of the Act is mandatory sentencing
Premium Cocaine Drug addiction United States
As a result of the Federal Constitution of 1988 enactment ‚ the counties were launched into the status of federate entities‚ and‚ as such‚ achieved legilative‚ political‚ administrative‚ and financial autonomy. Regarding its financial autonomy‚ the counties’s dependence on legal and voluntary intergovernmental transfers has been widely discussed‚ as their own revenues are insufficient to cover all the local governments’s public expenses‚ especially when there is a significant growth in the social
Premium Balance sheet Generally Accepted Accounting Principles Asset
6N215 Corporate Financial Reporting Professor Doug DeJong Carrefour Group Assignment Introduction Company Overview Carrefour was founded in 1959 in France. Marketing itself as a one-stop-shop providing a wide range of products at a low cost‚ it is now the second largest retailer in the world and the largest in Europe. In 2012‚ the company continued expanding their international footprint by adding an additional 283 retail points in France‚ Europe and Latin America. As of December 31
Premium Financial ratios Revenue Inventory
beginning this placement‚ I had no knowledge of patient observations‚ such as 1:1 eyesight‚ other than ‘suicide watch’. This reflection explores an observation of a care support worker who was observing a patient who was at high risk of absconsion‚ discussing my feelings of the situation and how I aim to improve my own practice based on this observation. In this reflection‚ I shall be using Gibbs reflective cycle (1988‚ as cited in Oxford Brookes University (n.d.)) I have chosen this model as this
Premium Patient Nursing Health care
FINANCIAL STATEMENTS Accrual-based approach – revenues are recorded at the point of sale and costs when they are incurred‚ not necessarily when a firm receives or pays out cash Cash flow approach – used by financial professionals to focus attention on current and prospective inflows and outflows of cash 1. Balance sheet a. Assets Cash and Cash Equivalents Marketable securities Accounts receivable Inventories Net property‚ plant and equipment Intangible assets b. Liabilities Accounts
Premium Balance sheet Generally Accepted Accounting Principles Compound interest
http://www.investopedia.com/university/ratios/liquidity-measurement/default.asp LIQUIDITY RATIOS: The first ratios we’ll take a look at in this tutorial are the liquidity ratios. Liquidity ratios attempt to measure a company’s ability to pay off its short-term debt obligations. This is done by comparing a company’s most liquid assets (or‚ those that can be easily converted to cash)‚ its short-term liabilities. In general‚ the greater the coverage of liquid assets to short-term liabilities the
Premium Financial ratios Generally Accepted Accounting Principles Balance sheet
Education policies 1988 – 2012 1988 Education Reform Act Introduction of National Curriculum Introduction of OFSTED inspections Introduction to testing to determine League tables Competition between schools Vocationalism – job based study Local Management of Schools (LMS) grant maintained (GM) schools; city technology colleges (CTCs) changes in further and higher education It is sometimes referred to as ’The Baker Act’ after secretary of state Kenneth Baker. The Act was about giving
Premium College Education High school
FINANCIAL RATIOS LIQUIDITY RATIOS Current Ratio: = current assets / current liabilities ▪ The higher the ratio‚ the greater the "cushion" between current obligations and a firm ’s ability to meet them. ▪ Use: An indication of a company ’s ability to meet short-term debt obligations; the higher the ratio‚ the more liquid the company is. Current ratio is equal to current assets divided by current liabilities. If the current assets of a company are more than twice the current liabilities
Premium Generally Accepted Accounting Principles Financial ratios Balance sheet
Financial Accounting vs. Management Accounting Role and Primary Tasks/Services Performed by Management Accountants Accounting is a staff function‚ with management accountants providing information to other managers. Information can relate to: financial statements‚ tax problems‚ dealing with governmental authorities and other matters. The management accountant‚ like other staff managers‚ often recommends courses of action to those using the information. But neither the management accountant
Premium Financial ratios Generally Accepted Accounting Principles Financial ratio
Regina Company Inc. Common Size Income Statement Year 1988 1988 1987 1987 1986 19862 Net Sales $181‚123 100% $128‚234 100% $76‚144 100% Cost of Goods Sold $94‚934 52.41% $70‚756 55.18% $46‚213 60.69% Selling Distribution and Administrative $21‚870 12.07% $14‚621 11.40% $10‚366 13.61% Advertising $39‚992 22.08% $26‚449 20.63% $8‚557 11.24% R&D $2‚423 1.34% $1‚530 1.19% $1‚182 1.55% Total Operating Cost & Expenses
Premium Generally Accepted Accounting Principles Balance sheet Revenue