E20-7 Rydell Corp Memo Record Items Annual Pension Expense Cash OCI—Prior Service Cost Pension Asset/Liability Projected Benefit Obligation Plan Assets Balance‚ Jan. 1‚ 2012 13‚800 cr 560‚000 cr 546‚200 dr Prior service cost 120‚000 dr 120‚000 cr New Balance‚ January 1‚ 2012 680‚000 cr 546‚200 dr Service cost 58‚000 dr 58‚000 cr Interest Cost $680‚000 x 9% = $61‚200 61‚200 dr 61‚200 cr Actual return 52‚280 cr 52‚280 dr Unexpected
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Chapter 12 Practice Problems 1. Bankers hold more liquid assets than most business firms. Why? The liabilities of business firms (money owed to others) is very rarely “callable” (meaning that it is required that the business pay its obligation on demand from the creditor). Since their liabilities are not callable‚ most businesses can afford to invest in assets that are illiquid. Indeed‚ this is what is known as matching the liquidity of assets and liabilities. Since most business assets are illiquid
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term used for young women of the time who slicked back her hair‚ wore fashionable camel-hair jackets loos‚ flannel pants and long raccoon coats (Chris Routledge‚ Sara Pendergast‚ and Edward Moran: 2012). Even though there were two types of women in the 20’s‚ flappers were the most popular. Some may believe that the reason the clothing style was so highly liked‚ even until this day‚ is because it was more “sinful” and “disgraceful” than what was worn in the decades before. Flappers had a unique attitude
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which makes enrollment in kindergarten compulsory before children can begin the traditional six years of primary school and adds two more years to high school. The Enhanced Basic Education Act of 2013‚ or the K-to-12 Act‚ establishes a “universal kindergarten” and introduces Grades 11 and 12 to high school education in public and private schools. Students will have to complete the extra education to qualify for university. Until this law’s enactment‚ the Philippines was the only country in Asia and
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MODULE 20 Lockout/Tagout 1910.147(a)(1) Scope Covers servicing and maintenance of machines and equipment in which Unexpected energization or start up or Release of stored energy could cause Injury to employees Normal operation is covered in 1910 Subpart O 2 ©2006 TEEX 1910.147(a)(1)(ii) Exemptions Construction‚ agriculture and maritime employment; Electrical Utilities; Electrical equipment (covered by Subpart S) Oil and gas well drilling and servicing So why comply? 3
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HOLLYWOOD IN THE TWENTIES (CONTD...) *HOLLYWOOD SCANDALS AND THE CREATION OF MPPDA *CECILE B. DEMILLE *”THE CONTINETAL TOUCH” LUBITSCH AND OTHERS *IN THE AMERICAN GRAIN *ERICH VON STROHEIM HOLLYWOOD SCANDALS AND THE CREATION OF MPPDA Since the earliest days of the Nickelodeon‚ moralists and reformers were very much disturbed by the corrupting nature of the movies and their effects upon the American youth. Powerful pressure groups were created to protect the American audiences from the
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CHAPTER 12 ACTIVITY-BASED COSTING LEARNING OBJECTIVES AFTER STUDYING THIS CHAPTER‚ YOU SHOULD BE ABLE TO: 1. Discuss the limitations of using only unit-based drivers to assign costs. 2. Provide a detailed description of activity-based product costing. 3. Describe how homogeneous cost pools can be used to reduce the number of activity rates. 4. Describe activity-based system concepts including an ABC relational database and ABC software. chapter summary THIS CHAPTER EXPLAINS HOW
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1. How much of our global energy supply do nuclear power‚ biomass energy‚ and hydroelectric power contribute? How much of our global electricity do these three conventional energy alternatives generate? Biomass provides 10.8% of global primary energy use‚ nuclear power provides 6.5%‚ and hydropower provides 2.2% of global primary energy use. Nuclear power generates 15.8% of the world’s electricity‚ and hydropower generates 15.9%. 2. Describe how nuclear fission works. How do nuclear plant engineers
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MGT 12: Personal Financial Management Undergraduate‚ Spring 2013 Tuesday and Thursday 5:00-6:20PM Location : Center Hall‚ Room 109 PROFESSOR : Joe Pecore EMAIL : jpecore@ucsd.edu PHONE : (760) 533-6751 OFFICE : Otterson Hall 2E108 OFFICE HOURS : Thurs 3:30PM-4:30PM and by appointment TEACHING ASSISTANTS: Brian Powers and Megan Magee Brian Powers‚ bpowers@ucsd.edu OFFICE & OFFICE HOURS: Otterson Hall Rady Undergrad Lounge 2S122‚ Thurs 1:15-3:15PM Megan Magee‚ magee.megan@gmail
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