allowance for receivables was $39‚000. At 30 June 2006 trade receivables totalled $517‚000. It was decided to write off debts totalling $37‚000 and to adjust the allowance for receivables to the equivalent of 5 per cent of the trade receivables based on past events. What figure should appear in the income statement for the year ended 30 June 2006 for these items? A B C D $61‚000 $22‚000 $24‚000 $23‚850 (2 marks) 3 In times of rising prices‚ what effect does the use of the historical cost concept have
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Corrections History and Institutions CJA/234 Corrections History and Institutions Incarceration began in the United States as a more acceptable and humane way to manage criminal behavior than physical punishment‚ workhouses‚ or exile. The earliest places of incarceration were first known as lock-ups or jails and were under local authority’s control. According to Axia Course Materials (2011) these housing facilities were under the maintenance of each county and state by local officials‚ such
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The Global population is currently over 7 billion. The biggest contributors to the world’s population are China and India‚ they both have populations of over 1 billion and China contains 19% of the population whilst India contains 17.4%. The highest populated continents are Asia and Africa‚ which are continents that most of the LEDCs are from. Asia has a population of over 4 billion and Africa has a population of over 1 billion‚ which makes up more than half of the world’s population. The population
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------------------------------------------------- EMERGING TRENDS IN HRM ABSTRACT: The management has to recognize the important role of Human Resource Department in order to successfully steer organizations towards profitability. It is necessary for the management to invest considerable time and amount‚ to learn the changing scenario of the HR department in the 21st century. In order to survive the competition and be in the race‚ HR department should consciously update itself with the transformation
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Relationship of the Past in My Antonia “Some memories are realities‚ and are better than anything that can ever happen to one again”; this quote by Willa Cather expresses the relationship that the past can have on humans. Some would argue that the past has no role in My Antonia‚ almost as if the overall lesson of the novel had gone right over their head. Willa Cather has written the whole novel in flashback form‚ and this has a great effect on the reader. She is trying to show that you can
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Should the Past be Judged? We can learn a lot from consulting the past. We learn more about our world‚ more about our history‚ and even more about ourselves. Spanish aphorist George Santayana once said: “Those who cannot remember the past are condemned to repeat it” (qtd. in Moncur 1). In general terms‚ this famous aphorism means that it is important for us to study and learn from history in order to avoid repeating the same mistakes. However‚ the standards and values that we use today to judge
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Africa’s Golden Past “Africa’s Golden Past” was a very interesting article I’ve read. I’ve learned about the different countries in Africa. I’ve learn the many different art forms Africa have for example‚ languages‚ of different sorts‚ wars that occur in our great Motherland‚ and great achievements of Kings. I learn about different cultures that Africa has to offer. There were many parts of Africa that was very wealthy with gold. After reading through “Africa’s Golden Past” I believe argument
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PAKISTAN STATE OIL Intrafirm Analysis IBF by Razia Pukhraj Submitted to: Mr Laiq-ur-Rehman Samiya Illias 2009A Course: Introduction to Business Finance Pakistan Institute of Management Contents Introduction..........................................................................................................................3 Financial Ratios...................................................................................................................4 Intrafirm Analysis......
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of the Requirements for XXXX Submitted to XXXX Industrial Engineering Department Information Technology Trends: Surge of Mobile Wallet/Payment‚ Advancement of Non-touch Interface‚ and Adoption of Cloud Computing Submitted by: Section XXX October 1‚ 2013 Introduction Information technology (IT) is an innovation that has existed for long time now. For the past 20 years‚ both developed and developing countries have witnessed the significant developments and effects that
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Human Resource Restructuring Trends 1. A number of firms are changing the way the functions are performed. For example‚ some companies are restructuring HR for reasons‚ such as time pressures‚ financial considerations‚ and market pressures. This restructuring often results in a shift in terms of who performs each function. Organizations still perform the majority of a firm’s HR functions inside the firm. Adjusting to HR restructuring trends—who performs the human resource management tasks? 2. The
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