BLG & Co.‚ CPAs 306 3rd Flr. MSA Second St.‚ Ayala-Alabang‚ Muntinlupa City Philippines SUBSTANTIVE TESTS – PURCHASE/ACQUISITION TRANSACTIONS ASSERTIONS OBJECTIVE PROCEDURES I. Existence Or Occurrence II. Rights and Obligations To determine that recorded purchases are for items that were acquired. To determine that purchases are the entity’s acquisitions and liabilities. For a sample of purchase transactions recorded in the purchases journal‚ trace vouchers to authorized purchase
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Schizophrenia and Substance Abuse; Which Came First‚ the Chicken or the Egg? Terry V. Hites Prof. Bramlage Dual Diagnosis / Co-Occurring Disorders December 6‚ 2008 Schizophrenia and substance abuse; which came first‚ the chicken or the egg? This is a greatly debated topic within families of schizophrenics that abuse alcohol. In this paper I hope to explore the prevalence of substance use with those that suffer from schizophrenia‚ the age of onset and the age of first use‚ treatment
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2010 Controlled Substances By definition a controlled substance is a “drug or chemical substance whose possession and use are regulated under the Controlled Substance Act.” Controlled substances can range from marijuana‚ cocaine‚ heroin‚ crystal meth‚ and even prescription drugs. They are considered illegal in the state of Illinois and if caught with them you can be convicted with severe punishment. But‚ what if they are being used for medical reasons? (Controlled Substances) According to
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Charter Company 1. Calculate the following ratios for each year during the period 1980-1983. Comment on the trend indicated by each ratio with respect to the financial performance and condition of the Charter Company. A) Profitability: ROTA = EBIT/total assets 1980 = 145485/[(1728694+1746260)/2]= 8.37% 1981 = 155673/[(1541326+1746260/2] = 6.45% 1982 = 108180/[(1628046+1541326)/2] =6.83% 1983 = 133896/[(1813199+1628046)/2]=7.78% B) Turnover: Accounts Receivables turnover ratio = Net
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RECOVERING ADDICTS IN THE FIELD OF SUBTANCE ABUSE COUSELING Is Substance Abuse Counseling a good career for a convicted felon and recovering drug addict? A person’s past mistakes in life can sometimes prevent that person from getting certain jobs later in life. With a prior criminal record some employers may not consider that individual as a good candidate for the job. Substance abuse counselors can be needed in hospitals‚ institutions‚ rehab centers‚ schools‚ and other government ran facilities
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Project Scope/Deliverables: The objectives of this project are briefly described below. More detail of the objectives and deliverables of this project will be provided in the project SOW and WBS. This project will result in: • A short paper in Word that PMI MN can add to its web site that provides general information on local and virtual project management courses/programs. Hyperlinks to related sites/files will be included. For the purposes of this project‚ local is defied as within Minnesota
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– The Charter Company Discussion Questions Answer these questions using the overview (p. 1) and 5 Exhibits (pp. 3 – 9). Write your responses in a new thread on the board. 1. Calculate the following ratios for each year during the period 1980-1983. Comment on the trend indicated by each ratio with respect to the financial performance and condition of the Charter Company. a. Profitability: Return on average total assets (assume a 46% income tax rate) ROTA=Sales/Total assests 1983=133896/1720622
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Acme Home Improvement de Mexico‚ SA de CV Project Charter Team Four: Folasade Bamidele Alibaloye John C Caputo Garner Frederick Hixson Hector G Rosado AMBA 604‚ Section 9093 Professor Stewart February 6‚ 2004 Acme Project Charter 2 Project Title: Acme Home Improvements de Mexico Site Construction & Opening Project Project Start Date: February 28‚ 2005 Project Finish Date: February 27‚ 2006 Budget Information: The budget allocated is not to exceed $7.5 million‚ with a sizeable portion of it
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Pulp Mill Pumping System Upgrade Project Charter Document History: Date Version # Author(s) Description of Changes 28 Sep 2004 00 K. Law Initial Draft Table of Contents 0. Purpose of This Document 3 0.1. Document Purpose 3 0.2. Reviewers 3 1. Executive Summary 4 1.1. Project Background‚ Purpose and Objectives 4 1.2. Business Needs 4 1.3. Schedule 4 1.4. Cost 4 1.5. Key Project Stakeholders 4 1.6. Authorization to Proceed 4 2. Project Framework 5 2.1. Project
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Project Charter Michael Marrero Project 586 03/09/2014 Ken Solheim Project Charter Project Name: Lola Business: Phoenix Rain Customs Focus Area: Frame Off Restoration to better than factory specifications Product: 1968 GMC C-10 Step side Truck Prepared By Document Owner(s) Project/Organization Role Michael Marrero Project Manager Angelina Fontaine Design Consultant Project Charter Version Control Version Date Author Change Description
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