PUTATION OF DIVIDENDS‚ COMMON AND PREFERRED PRACTICE 13–1 (1) Noncumulative 2010: Amount Comments(No dividends in arrears; noncumulative) Preferred shareholders $45‚000 (10‚000 shares × 0.06 × $100 = $60‚000) Common shareholders 0 No remainder $45‚000 2011: Amount Comments (No dividends in arrears; noncumulative) Preferred
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Learning a foreign language isn’t an easy thing. Nowadays it’s especially important to know foreign languages. Some people learn languages because they need them for their work‚ others travel abroad‚ for the third studying foreign languages is a hobby. Everyone‚ who knows foreign languages can speak to people from other countries‚ read foreign authors in the original‚ which makes your outlook wider. I study English. It’s a long and slow process that takes a lot of time and efforts. Over 300 million
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Charlemagne said: “to have another language is to possess a second soul”. Language is common to all people and each in its own context. It links us all together and defines us as individuals. It can be a source of a great power and influence. Born and living in Lebanon‚ I have acquired Arabic as my native language. Like any other country‚ the Arabic language in Lebanon differs from region to another which is defined ad dialect. Coming from an urban region‚ mine is the most common one even
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In the case of Burwell v. Hobby Lobby‚ the Supreme Court made the wrong decision because a company is not a person and thus does not have the same rights as one. Hobby Lobby employs 23‚000 people‚ all of which could receive all 20 state covered forms of birth-control. The owner of Hobby Lobby felt that certain forms terminated a life‚ which many doctors disagree with. Hobby Lobby claimed they were being forced to allow employees to receive these forms violated their religious rights and decided to
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Pencil Long ago I lived with my family and friends in a beautiful deep dark forest…Oh! what fun we had..The wind would whistle through our branches where birds built their nests.Squirrels hid their nuts in the holes in our barks‚while small animals and snakes wound in and out at the base…But in the name of civilization‚wood cutters came and began clearing the forest…They began at the outskirts..We could hear the screams of our friends and relatives..Soon it was our day..The lumbermen came and hacked
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The Importance of Language The language is very important in any culture. A language does far more than just enable people to communicate with each other. The language of one country is different from the other country and it tells the features of the country which distinguish it from one company to another. Languages shape the way people perceive the world and it also provides help to define culture of any society. There are countries in which more than one language is spoken; you will find
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Causes of the French Revolution There were many causes for the French Revolution‚ which started in 1789. However there were three main causes that affected the decision to have a revolution the most which were the weak economy‚ a bad harvest‚ and King Louis XVI and his wife Marie Antoinette. These were the main reasons that lead to the French Revolution because these events were the ones that affected France the most during 1789. The weak economy was one of the causes of the French Revolution because
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Hobby Lobby. This case centered around a portion of the Affordable Care Act that required employers to cover certain FDA-approved contraceptives. The owners of Hobby Lobby‚ the Greene family‚ are devout Christians and felt that they could not do this due to religious freedom. The court ruled that forcing them to cover contraceptives
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French Village and the Loyalists The division of Nova Scotia to create the province of New Brunswick in 1784 set forth a wave of migrating Loyalists to settle this new province. Many of them settled on the ruins of abandoned Acadian villages where many Acadians had settled their families. After the destruction of the “Pointe-Saint-Anne” village in the winter of 1759 by Lieutenant Moses Hazen and a group of rangers‚ where he was only able to capture three of its families‚ many of the Acadians
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Pimsleur – French I Reading has been defined as "decoding the graphic material to the phonemic patterns of spoken language which have already been mastered when reading is begun." To put it another way‚ reading consists of coming back to speech through the graphics symbols. In short‚ meanings reside in the sounds of the spoken language. Speaking a language is the necessary first step to acquiring the ability to read a language with meaning. The recorded portion of the reading materials will be found
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