conduct this research. 1.1 Overview Of The Title Petroleum depots and terminal is a portion of the assets‚ where flammable and combustible liquids like petroleum are transferred to tanker‚ pipelines‚ tank wagons‚ tank trucks and are stored or blended in bulk for the purpose of distribution by tankers‚ pipelines likely to be refined‚ blended or stored at the above its flash point (OISD‚ 2007). It is very crucial to ensure that the depots and terminal have minimal fire or explosion risks especially
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As three of America’s leading retailers‚ Home Depot‚ Nordstrom‚ and Cold Water Creek‚ are responsible for over $80 billion in annual sales. Retail industry analysts look for commonalities in inventory management reporting in order to track company’s ability to move inventory and maximize pricing strategies and avoid having to discount obsolescent inventory thus affecting profit. Through analysis of a company’s inventory management ratio‚ outside investors and inside management can track the number
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ANDREW LOWE HOUSE AND VICTORIAN FUNERAL CUSTOMS The Victorians are known for their fascination with death. During the Victorian era (1837-1901) they took death very seriously‚ no expense was spared when arranging a proper funeral. During this time most American’s lives became restricted to the family. As the emotional focus of people narrowed to the immediate family‚ the significance of the final act expanded. We will take a closer look at Victorian funeral practices by focusing on one home and
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Spike Lee and the Sympathetic Racist Author(s): Dan Flory Reviewed work(s): Source: The Journal of Aesthetics and Art Criticism‚ Vol. 64‚ No. 1‚ Special Issue: Thinking through Cinema: Film as Philosophy (Winter‚ 2006)‚ pp. 67-79 Published by: Blackwell Publishing on behalf of The American Society for Aesthetics Stable URL: http://www.jstor.org/stable/3700493 . Accessed: 10/01/2012 20:49 Your use of the JSTOR archive indicates your acceptance of the Terms & Conditions of Use‚ available at . http://www
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Case 12-04 Hemo-Tech Inc. Part I Hemo-Tech Inc. (“Hemo”) manufactures and sells specialized medical equipment and services to physicians and hospitals. The equipment is used to extract and store blood samples from patients. Hemo is currently marketing its latest equipment model‚ BIO-07‚ which includes Hemo’s new patented technology that significantly improves sample collection efficiency and reduces contamination risk to a low level. Hemo is the only company in the United States that sells this type
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Case 12-02 To Recognize or Not to Recognize‚ That Is the Question Shakespeare Inc. (“Shakespeare” or the “Company”) is a privately held book printing and publishing company with a December 31 year-end. The summary balance sheet as of December 31‚ 2010‚ included: Current assets Noncurrent assets Total assets Current liabilities Noncurrent liabilities Total liabilities Total shareholder equity $ 6‚500‚000 28‚250‚000 $34‚750‚000 $ 4‚500‚000 13‚750‚000 $18‚250‚000 $16‚500‚000 The summary results of
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00-6 Who ’s Paying the Rent? .Attached Files: 00-06c_whos_paying_the_rent lease.pdf (34.721 KB) . Case Objective Evaluating the various accounting alternatives that retailers are confronted with when they receive lease incentives from a lessor. Applicable Professional Pronouncements ASC 845: APB Opinion No. 29‚ Accounting for Nonmonetary Transactions (Opinion 29) ASC 840: FASB Statement No. 13‚ Accounting for Leases (Statement 13) FASB Technical Bulletin No. 88-1‚ Issues Relating
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Retrieved from http://www.boston.com/business/blogs/global-business-hub/2013/12/3_ways_advanced.html Mobile Technology A browser search has become secondary for many brands that no longer does content wait for a customer to come to them‚ they are now able to sense a presence and deploy content‚ targeting potential buyers using Big Data‚ geo-targeting‚ even RFID technology. One of the new features of iOS 7 (Apple’s latest operating system) is iBeacon‚ a sensor that alerts mobile devices that
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Case 12-03 - Contingencies Scenario 1 Energy should recognize a provision as of December 31‚ 2011‚ in reporting to its U.K. parent under IFRSs and in reporting to its U.S.-based lender in accordance with U.S. GAAP. IFRS and GAAP follow three steps in order to determine if a provision should be recognized. They are: a) the entity has an obligation
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Case 12-7 Facts: Rossi Inc.: Asbestos Litigation Liability: The cost of settlement and defensed costs relating to currently pending claims and future claims for losses incurred to date. Liabilities recorded per/as at Dec 31. 2009 2008 2007 Rossi Inc. $962m $1‚055m $469m Thompson (External Specialist) $1124m $1‚055m Internal Actuarial Specialist $907m‚ $1‚184m‚ and $1‚514m The 2007 claim estimate is projected through 2011. The 2008 and 2009 estimate are projected through 2017
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