Technology. [Online]. IBM http://www.ibm.com/developerworks/linux/library/l-rob.html [2] (“No Date”) [Online] Introduction to Robots http://www.galileo.org/robotics/intro.html [3] Sunrom Technologies‚ Model #:1180 Speech Recognition System‚ India‚ 9 pages [4]OKI Semiconductor‚ Voice Recognition Processor‚39 pages [5](2010‚ April 2) [6](2010 March 21). Crystal Oscillator. [Online]. Wikipedia http://en.wikipedia.org/wiki/Crystal_oscillator [7]Hyundai Semiconductor‚ HY6264 8Kx8-Bit CMOS SRAM‚ 19 pages http://corrosion-doctors
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which was a big part of its success since this allowed Oracle software to run on various platforms and eventually became the industry standard. Oracle achieved highly impressive growth throughout its early years‚ almost always doubling their revenues per fiscal year from 1980 to 1990 (see Exhibit 1). They also made their shareholders very happy with a peak share price of $28.375 in 1990 from an issue price of $2.00 upon their initial public offering. However‚ things were not as rosy as they
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Spinning and Weaving Training College ， Zibo Shandong 255300 ， China ） Abstract: This article designated that DSP TMS320VC5416 takes the fingerprint signal the processor‚ using its assembly line code operating feature‚ and unifies the fingerprint recognition technology‚ uses in the burglar-proof door the design‚ realizes can distinguish master’s bur
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Accruals occur when cash flows: A) Occur before expense recognition. B) Occur after revenue or expense recognition. C) Are uncertain. D) May be substituted for goods or services. Answer: B _____ 2. An example of a contra account is: A) Depreciation expense. B) Accounts receivable. C) Sales revenue. D) Accumulated depreciation. Answer:
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INDEX TITLE PAGE No. Abstract 2 1. Introduction 2 2. Summative account of the papers studied 3 3.1. Minutiae recognition system based on genetic algorithms 3 3.2. Fingerprint matching algorithms for integrated circuit cards 4 3.3. Algorithm based on tree comparisons using ratio of relational distances. 5 3. Comparative account of the papers studied 6 4. Conclusion 6 5. References 7 A SURVEY
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Case 8-4: Joan Holtz (D)* Note: This case is unchanged from the Tenth Edition. Approach As with the earlier Joan Holtz cases‚ this one enables students to discuss some interesting issues‚ none of which requires a full class period. The instructor should be alert to newer situations to augment or supplant any of those described in the case. Also many of these issues tend eventually to result in an FASB‚ AICPA‚ or SEC pronouncement. Since seldom will a beginning student be aware of these pronouncements
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Hemo-Tech Case Presentation Outline * 1 Myles Intro: Facts: * 1 Issues: Multiple Element Arrangement * How should revenue be allocated to each deliverable? * What sales price should be allocated to each deliverable? * How are deliverables defined? * 25-4 “A vendor shall evaluate all deliverables in an arrangement to determine whether they represent separate units of accounting. That evaluation shall be performed at the inception of the arrangement and as each
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What were the broad areas which the SEC addressed? 3. Of these issues‚ which one was by far the most significant in terms of dollars involved? 4. Did the SEC allege there was fraudulent conduct? If so‚ note specifics. 5. With respect to revenue recognition issues noted by the SEC‚ what source does the SEC cite to support its position? Do you believe this issue is clear cut? Provide pro and con arguments. CASE STUDY 2 STARBUCKS INVESTMENT ANALYSIS 1. A Starbucks Corp
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Cr Inventories $ 9.9 M Q2. B&L’s accounting treatment of the product shipment arising from its new sales strategy is correct. Our opinion is based on the revenue recognition of the accounting rules. There are two conditions for revenue recognition. One is completion of the earning process‚ which means that the seller’s obligation to provide goods or services must be performed‚ or almost performed. Another is the receipt of assets from customers -
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ACCOUNTING/291 Capital Expenditure vs Revenue Expenditure Carlos Flannigan XACC/291 Instructor: Tameka Johnson October2 ‚2014 Expenditures are unavoidable for any company to exist in the competitive market‚ to expand the business or to find new opportunities to open up beneficial business in those areas‚ etc. Expenditure is defined as payments of cash or cash equivalent for goods or services‚ or a charge against
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