CHAPTER 5: ACCOUNTING FOR GENERAL CAPITAL ASSETS AND CAPITAL PROJECTS OUTLINE Number Topic Type/Task Status (re: 13/e) Questions: 5-1 Distinguishing general capital assets from fund capital assets Describe New 5-2 Capital asset disclosures Explain New 5-3 Modified approach for infrastructure Describe New 5-4 Capital lease accounting Describe 5-8 revised 5-5 Asset impairment Explain New 5-6 Use of capital projects funds Explain 5-4 revised 5-7 Encumbrances Explain Same 5-8 Construction
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In the essay "On Morality"‚ author Joan Didion claims that morality is not the pursuit of ideals‚ but a primitive code of ethics with the singular goal of survival. Didion illustrates this point using examples such as the Donner-Reed Party‚ who‚ after being trapped high in the freezing Sierra Mountains‚ resorted to cannibalizing the deceased members of the party to survive. In grim situations like this‚ the drive to survive at any cost overrules our typical social code of ethics‚ which Didion describes
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1.) The purpose that CUP Vorstand (board of directors) creates Customer Care Center (CCC) is to reduce the increasing defection of customers‚ which is caused from dissatisfaction with the firm’s services. CCC is necessary to CUP due to following reasons. First of all‚ by setting the CCC‚ the CUP can reduce lapse rate. The CUP has a high lapse rate before setting CCC. According to the interviews with defected customers‚ many of the lost of customers are due to CUP’s own fault‚ and they could be avoided
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550 years has past since the death of Jeanne d’Arc or as we know her Joan of Arc. I have dedicated my life to Joan; her actions inspire me to accomplish my dreams as a solicitor with my ultimate faith in God. It still awes me that a simple peasant girl born in 1412 born in a small village of Domremy‚ Bar‚ France who could not read or write‚ rose to become a heroine and leader of a French army to defeat the British. Yet it was her faith‚ which was inspired by her mother- Isabelle Romee who made sure
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TRIDENT UNIVERSITY Jonathan M. McClure Module Two SLP MGT599 - Strategic Management Dr. Carr Oduro February 20‚ 2013 INTRODUCTION Once a firm determines its corporate level strategy‚ it must decide on its business level strategy. An international firm must decide on only what business level strategy it wants in one market but also whether it wants to have the same business level strategy for each country in which it competes or whether to give its managers in other countries the responsibility
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Case Description/Introduction Tanglewood has organizational plans to staff open store associate positions on an ongoing‚ continuous basis. The first stage staffing plans must take into consideration is recruiting from the labor market. Tanglewood management team must clearly consider the different methods available as well as the associated cost benefits of each. This case study will provide Tanglewood with a recruitment guide for its open store associate position‚ describe the best targets for
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“I try to apply colors like words that shape poems‚ like notes that shape music” ( source 7)‚ this was Miro’s painting theory. Joan Miro was one of many famous artists. He and his paintings both changed from time to time. Joan Miro was a great artist who went from rags to riches just like his artwork. Born on April 20‚ 1893‚ Joan Miro was the first son of Michel Miro Adziras and Dolores Ferra. Miro loved his homeland of Catalonia in Northern Spain and his hometown‚ Barcelona. Miro came from a
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Joan of Arc Joan was born in Domremy‚ France in 1412. She worked on a farm as her father; Jackes did and was very religious. When she was 12 years‚ she had a vision. She saw Michael the Archangel who told her that she was to lead the French in a battle against the English. Later‚ she had others‚ She said that were beautiful visions from God. Many years after‚ she decided to obey her visions and take action. First‚ she wanted to get an army to defeat the English. And for that reason‚ Joan decided
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Case study 5: Aggression As the athletic director at a large school‚ the issue of sexual actions is very important for the safety and protect for everyone on campus. The action of athletic director is to set up a policies on sexual assaults with the goal to limited chances. For starters‚ i would put a committee together to help find studies about involvement of athletes and sexual assault incident. The purpose is to find the reason or cause of incident to occur. Then‚ i would have survey
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1. The liquidity of Plastichem and DCM Molding is determined through the current ratio and quick ratio. The current ratio for both companies has been falling‚ but DCM Molding current ratio is higher. In 2001‚ DCM Molding quick ratio is higher than Plastichem. This shows that DCM Molding short term liquidity situation is better. Both companies current ratio is above 1‚ which shows more current assets as compared to current liabilities‚ the ratio is falling and the liquidity is decreasing‚ but DCM
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