$ 22 M Dr Cost of Goods Sold $ 9.9 M (COGS to net sales ratio: 45% and the additional net sales at the end of 1993 = $22 million) Cr Inventories $ 9.9 M Q2. B&L’s accounting treatment of the product shipment arising from its new sales strategy is correct. Our opinion is based on the revenue recognition of the accounting rules. There are two conditions for revenue recognition. One is completion of the
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Adolescents in Group Counseling Many children and adolescents face developmental or situational difficulties in areas where they live most of their meaningful experiences—at home‚ at school‚ and in the community. While adults who struggle with life events and stressors may look to professional help‚ young individuals are quite alone in coping with these situations. Perhaps unsurprisingly‚ most children and adolescents typically do not seek such help‚ and often resist it when offered. (Shectman‚
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Concept Scale (TSCS) Instrument on Residents of Drug Rehabilitation Center Hj. Jamaludin Faculty of Educational Studies Universiti Putra Malaysia Serdang Selangor Hj. Ahmad Faculty of Educational Studies Universiti Putra Malaysia Serdang Selangor Rosdi Yusof Faculty of Educational Studies Universiti Putra Malaysia Serdang Selangor Saifuddin Kumar Abdullah Faculty of Educational Studies Universiti Putra Malaysia Serdang Selangor E-mail: sainash6565@hotmail.com Abstract This is a descriptive research
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distributors for contacts‚ but with B&L for other items – confusion for consumers • B&L has more cash and fewer assets in inventory – better for B&L • Gives them financing (steady cash flow on promissory notes and profits) for other goods • Allows them to engage in other goods Advantages: Marketing resources immediately freed up to focus on the disposable contact lens market Lower SG&A expenses with new distribution plan Less inventory held by B&L for conventional lens‚ more in receivables
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Adolescent Case Study I. Identification A. Kathy Johnson is a 14 year old female‚ a freshman at Parkway High School‚ and resides at 789 Parkview Way‚ Bossier City‚ LA 70000. II. History of Family A. The subject lives with her biological mother and stepfather. The child’s biological father resides in Bossier City as well‚ but he has not maintained a relationship with the child since he divorced her mother in 1981. The child also has a brother who lives out of state and has no relationship
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Company Background L B Spices Trading (Private) Limited founded in 1930 as a cinnamon buying and selling shop‚ now produces excellent quality spices mainly cinnamon‚ garcinia‚ nutmeg‚ coffee‚ ginger‚ aricanut‚ cloves and pepper from Sri Lanka. LBS also produce essential oils such as cinnamon bark oil‚ and leaf oil through distillation process. LBS’s current market includes South America‚ Europe‚ Japan‚ USA‚ Singapore and Malaysia. Opportunity for ‘Going International’ LBS’s Mission and Vision itself
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1 Foundations of Child and Adolescent Development Syllabus CADV 150‚ Fall 2011 Lectures: MW 8:00am–9:15am LA 181 Instructor: Dr. Virginia Huynh email: virginia.huynh@csun.edu Tel: 818-677-2510 Webpage: http://moodle.csun.edu Office Hours: W 9:30–11:30am Room SQ 280F Course Description This course surveys typical and atypical child and adolescent development. The course begins with the underlying principles and theories of human development and then follows chronologically from prenatal development
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Counseling Case Study Compiled by Jeannie MacAdams for The Paper Store‚ May‚ 2000 Introduction Marjory Winkler lived the several years of her childhood and adolescence in misery born both of circumstances and her own reaction to them. Her single encounter with a counselor allowed her to discover through the counselor’s skillful maneuvering some realities of not only her own life‚ but that of her mother’s as well. Whether Marjory sought additional counseling after this one session is unclear; it
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Introduction Leung Kwok Keung (K.K.)‚ a 14-year-old boy studying in Form 3‚ is getting into trouble in controlling his anger and behaving aggressively recently. The cognitive behavioral therapy with the assistance of Adlerian therapy can be applied in the case and help. The Major Problems for the client Having difficulty in mastering his angry emotion and starting fights with other students are the major issues of K.K. He himself also realizes his anger is getting out of hand. He does not know how to
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Fin. 5312—100 Corporate Finance Professor Megginson February 17‚ 2013 ------------------------------------------------- ------------------------------------------------- ------------------------------------------------- Case 2: Williams‚ 2002 ------------------------------------------------- Introduction In 2001‚ the Tulsa‚ Oklahoma‚ Williams Company was in financial distress. The primarily energy-industry company was struggling with a shrinking energy trading market‚ which was
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