3. Depreciation percentage=$1‚640‚200/$15‚411‚620 = 10.64% New Fixed Assets=$15‚411‚620 + $30‚000‚000 = $45‚411‚620 $45‚411‚620*.1064 = $4‚831‚796 new depreciation Pro forma Income Statement Sales ($36‚599‚300*1.12) $40‚991‚216 Cost of Goods Sold ($26‚669‚496*1.12) 29‚869‚836 Other Expenses ($4‚641‚000*1.12) 5‚197‚920 Depreciation 4‚831‚796 EBIT 1‚091‚664 Interest 573‚200 Taxable Income 518‚464 Taxes
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PRINCIPLES OF WAR 1. Selection and maintenance of the aim It is imperative not to take the first step without considering the last Clausewitz was actually defining what is called the ‘end state’. Jomini also believed that the end state had to be stated in unambiguous political objectives‚ so that clear campaign objectives could be compiled. This requirement remains as relevant today as it was then. Selection and maintenance of the aim are often referred to as the Master Principle. A single
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In this report I will explain and describe two Health Care professions. The two health care professions that I have chosen to write about are Practice Nurses and General Practitioners. This report will include the training and registration of the two professions. I will also provide general information and purpose of each of the professions Codes of Conduct. Another subject I will touch on is the Ethical issues for the workers‚ thus affecting the duty of care given. Throughout this report I will
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Running head: ACCOUNTING PRINCIPLES Generally Accepted Accounting Principles P G HCS 571 June 5‚ 2013 Generally Accepted Accounting Principles Generally accepted accounting principles (GAAP)‚ are standards and guidelines for financial accounting‚ and reporting‚ (Office of Financial Management‚ 2012). There are guidelines in effect for most organizations; GAAP ensures that the finances of an organization are correct. According to Cleverly‚ Song‚ and Cleverly (2011)‚ GAAP describes the “body
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Neighbor Principle The claim on tort of negligence is based on three elements‚ which are duty of care‚ breach of duty and the breach resulted in Damage. The case of Donoghue v Stevenson‚ regarding the snail in the bottle of ginger beer‚ reached the House of Lord in 1932. Lord Atkin formulated a general principle from it to govern the existence of a duty of care and this was the neighbor principle. In order for a duty of care owed there must be reasonable foresight of harm to persons whom‚ it is
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The Principles of Hypnosis: CONTENTS Dylan Morgan THE BOOK is arranged in three parts: A‚ B and C. Part A‚ like the root system of a plant‚ is a foundation. It brings into mind some of the materials that will be needed for the remainder of the book. These chapters are only loosely connected to each other. Part B‚ like the stem of a plant‚ develops the central theme of the book‚ which is the key processes involved in Hypnotherapy. These chapters are strongly connected and should be read in order
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from plants and furniture to toys and whole kitchens. (IKEA‚ 2013) The company offers its customers a comprehensive range of services‚ among them are: delivery‚ assembly‚ installation‚ service sewing children ’s services‚ service planning‚ return policy and many other. (IKEA‚ 2013) Ikea ’s mission is to create a better life for more people by offering a larger range of products at the lowest possible prices. The company satisfies all the tastes. (IKEA‚ 2013) Ikea has a clear marketing concept‚
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* Bernoulli’s Principle * Vacuum- A space entirely devoid of matter. * Vacuums don’t exist in the Earth’s atmosphere as air molecules are constantly bouncing off each-other. If a vacuum ever existed in the atmosphere it would be filled very quickly because there would be no resistance against the excited air molecules. * This phenomenon is the driving principle behind airplane wings. As wind blows over the wing (see picture below) there is a pressure differential between the
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of the lower-of-cost-or-net realizable value (LCNRV) rule is based on both the expense recognition principle and the concept of conservatism. The expense recognition principle applies because the application of the LCNRV rule allows for the recognition of a decline in the utility (value) of inventory as a loss in the period in which the decline takes place. The departure from the cost principle for inventory valuation is permitted on the basis of
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1)The Principle of Utility is the belief that when a person has a number of options in a moral situation he should chose the one that results in the greatest amount of happiness for the greatest number of people. However‚ the definition of happiness is up to interpretation. I feel as though people should follow this principle in certain situations. For example‚ if you are faced with the choice of playing videogames by yourself at home or going out to dinner with your family you should chose the
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