TUTORIAL 8 & 9 Solutions (Company Accounts (Part 2)) Q1. 7% Redeemable PS [300000*80%] 240‚000 Premium on redemption [240000*0.2] 48‚000 Bank [240000*1.2] 288‚000 Share Premium 48‚000 Premium on redemption 48‚000 Retained Earnings 240‚000 Capital redemption reserve 240‚000 Q2. Gembira Bhd Statement of Comprehensive Income for the year ended 30 September 2010 RM’000 RM’000 Revenue 5‚200 Ccost of sales (W1)
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pollution‚ squalid condition of environmental sanitation‚ and breakdown of waste disposal arrangement while the pull effect could be good roads‚ schools etc. When properties are in close proximity to environmental factors which could lead to push effects like waste dump sites‚ they demand special assessment on the part of the Estate Surveyors and Valuers Oyewole Bello‚ an expert has said. Although improper solid waste disposal is hazardous to health‚ it also affects the value of the properties around
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enclosed area. The cost for this level of service being $731.00 per month / $8‚772 annually‚ plus regular extra volume charges. Waste Assessment Findings: Empty cardboard boxes (from staff & vendors stocking) were not being broken down before disposal‚ thus appearing to represent up to 45% of actual waste (by volume) on days freight is received. Trash can liners (24 per day) were tied off retaining air in 25 to 50% of their capacity. Paper towels from rest rooms‚ fuel islands - the deli and
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19Xsd + 7Xcw + 14Xcl + 12Xcd + 22Xaw + 16Xal + 18Xad Supply from 6 plants: 35‚26‚42‚53‚29‚38 Demand from 3 waste sites: 65‚80‚105 2. Using POM QM to solve the problem‚ the cost for shipping the waste directly from the 6 plants to the 3 waste disposal sites is $ 2822. 3. Transshipment model Let Xij = number of barrels transported from the plan i to the waste sites j i= k‚d‚m‚s‚c‚a j= w‚l‚d Xij ≥ 0 In/Out constraints Xkk+Xkd+Xkm+Xks+Xkc+Xka=Xkw+Xkl+Xku Xdk+Xdd+Xdm+Xds+Xdc+Xda=Xdw+Xdl+Xdu
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NVQ LEVEL 3 ASSIGNMENT 2 ACTIVITY HAZARDOUS SUBSTANCES (HSC037 6.1‚2) |NAME OF SUBSTANCE |SAFE STORAGE |SAFE USE |SAFE DISPOSAL | | |Always Store in tightly closed original container in|Always wear protective rubber gloves and avoid |Ensure that bottles and or packaging are empty
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CHAPTER 8 REPORTING AND INTERPRETING PROPERTY‚ PLANT‚ AND EQUIPMENT; INTANGIBLES; AND NATURAL RESOURCES PowerPoint Authors: Susan Coomer Galbreath‚ Ph.D.‚ CPA Charles W Caldwell‚ D.B.A.‚ CMA Jon A. Booker‚ Ph.D.‚ CPA‚ CIA Cynthia J. Rooney‚ Ph.D.‚ CPA McGraw-Hill/Irwin Copyright © 2014 by The McGraw-Hill Companies‚ Inc. All UNDERSTANDING THE BUSINESS Insufficient capacity results in lost sales. How much is enough? Costly excess capacity reduces profits. 8-2 CLASSIFYING LONG-LIVED ASSETS Actively
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Radioactive material can be found in some products such as microwave ovens‚ x-ray machines‚ and radon gas. The most dangerous sources of radioactive material are nuclear weapons‚ and nuclear power plants if a critical failure takes places. Radioactive pollutants can have very harmful to the human body and the in environment‚ but they are fairly easy to contain if the proper measures are taken. Radioactive pollution can be defined as the emission of high-energy particles or radioactive substances
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Throughout most of history‚ the amount of waste generated by humans was insignificant due to low population density and low societal levels of the exploitation of natural resources. Common waste produced during premodern times was mainly ashes and human biodegradable waste‚ and these were released back into the ground locally‚ with minimum environmental impact. Tools made out of wood or metal were generally reused or passed down through the generations. However‚ some civilizations do seem to have
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equipment. • The components of a life cycle cost analysis typically include initial cost‚ installation and commissioning costs‚ energy costs‚ operation costs‚ maintenance and repair costs‚ down time costs‚ environmental costs‚ and decommissioning and disposal costs. • Some studies have shown that 30% to 50% of the energy consumed by pump systems could be saved through equipment or control system changes. Calculating the total Life Cycle Cost LCC = Cic+ Cin+ Ce+ Co+ Cm+ Cs+ Cenv+ Cd Whereas….. LCC
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Plant and Equipment overview There are essentially four key areas when accounting for property‚ plant and equipment that you must ensure that you are familiar with: ¤ initial recognition ¤ depreciation ¤ revaluation ¤ derecognition (disposals). Initial recognition The basic principle of IAS 16 is that items of property‚ plant and equipment that qualify for recognition should initially be measured at cost. One of the easiest ways to remember this is that you should capitalise all
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