criteria. Rent Expense 5‚000 Cash 5‚000 Illustration 4: % Acc. % n Pay $ 6 yr 30% 100% 12 400 7 yr 50% 80% 24 500 8 yr 20% 20% 36 600 For year 6 and 7 the lease will be 500 per month for 24 months. Rent Expense 500 Cash 500 2. How would you view the liability for future lease payments BonneSante would have to record under the ED’s lessee accounting proposal? Is it like regular bank debt? If not‚ what is it? Would you include at 100 percent of the recognized amount in a debt-to-equity ratio
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the 70’s 80’s and 90’s Computer technology took a great leap in development during the 70’s when schools‚ businesses‚ and universities began to use computers. The 70’s would have to be the beginning of the technology of computers‚ as we know it today. The personal computer became big in the 80’s. Now computers are being updated daily‚ if not hourly. During the 70’s computers and computer use began to become known by everyone. This period was a time for development and improvement. The 70’s was where
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of view to describe the boy ’s surroundings and to show us both what he and the other characters are thinking and what is happening around them. By using this point of view‚ the author is able to describe the setting of the story‚ give a detailed description of the characters‚ and make the theme visible. By using the third person omniscient point of view‚ the narrator can give us a detailed and unbiased description of his/her surroundings while still retaining part of the character ’s view of
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The critical essay “George Orwell and the Mad World: The Anti-Universe of 1984” by Ralph A. Ranald discusses the theme of controlled madness and of a reverse society in George Orwell’s Nineteen Eighty-Four. Ranald argues that Nineteen Eighty-Four is about “…religion reversed‚ law and government reversed‚ and above all‚ language reversed: not simply corrupted‚ but reversed” (Ranald 251). He refers to Winston as an “antihero” (Ranald 250)‚ and “implies the ability to have one ’s mind changed‚ but in
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also known as a family tree it can allow us to keep records of the past. The Edwards family tree shows great record from the early 1700 ’s to the mid 1800 ’s. This family tree demonstrates when a person was baptized; when they got married; and when they passed away. The Edwards family chart show the different relations of marriages and fertility rate from today ’s society. From the chart we can determine that the Edwards family show a different demography compared to todays society. This is because
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Service Encounter‚ and Perceived Congruency on Customers ’ Emotions and Satisfaction Ingrid Y. Lin & Anna S. Mattila a a b School of Travel Industry Management‚ University of Hawaii at Manoa‚ Honolulu‚ Hawaii‚ USA b School of Hospitality Management‚ The Pennsylvania State University‚ University Park‚ Pennsylvania‚ USA Published online: 15 Oct 2010. To cite this article: Ingrid Y. Lin & Anna S. Mattila (2010): Restaurant Servicescape‚ Service Encounter‚ and Perceived Congruency on Customers
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Note: the following case is copyrighted and may be copied and used only by current users and owners of the textbook‚ BUSINESS ETHICS: CONCEPTS AND CASES by Manuel Velasquez. The Kaiser Aluminum plant in Gramercy‚ Louisiana‚ opened in 1958. From the beginning‚ the Kaiser Gramercy plant had relatively few black workers. By 1965‚ although 39 percent of the local work force was black‚ Kaiser had hired only 4.7 percent blacks. In 1970‚ a federal review of Kaiser employment practices at the Gramercy plant
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Q1: Critically Analyze the Business Model operated by Mc Donald in terms of its Advantages and Drawbacks? The Business Model in Mc Donald is operated by franchisees. They pay about 4% of revenue in addition to rents. If we looked at the model we will find that the company has lands and buildings. So the company keeps its revenue‚ but the franchisees bearing some risks. Strengths of McDonald’s model The benefits and advantages of this model can be seen by some features that determined the success
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Throughout Mary Shelley’s “Frankenstein‚ Shelley expresses her views of the time through Walton. A main consequence the acquirement of knowledge is seen to be detrimental to the lives of those whom seek it and those around it. This concern‚ is conveyed‚ on a surface level‚ through the way in which Walton’s desire for knowledge‚ more specifically‚ the “unexplored regions..of the mist and snow” leads him to physical danger of being caught in the dangerous conditions of the North Pole. This idea is
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China Coursework – What Is Chinas View of Foreigners In the 1900’s Chinas view of foreigners was very clear‚ they didn’t like them. China hated foreigners because of many things‚ evidence of these can be shown by things that had taken place at the time and cartoon drawings that had been drawn at the time also. Evidence of cartoon’s that showed that China didn’t like foreigners can be found in the “modern world China textbook”; China’s view of foreigners was that they were uncivilized and savage
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