Years Ended December 31‚ 2004 2003 2002 Revenue (pre-tax) $99.6 $73.4 $56.1 Cost of sales (Revenue x 40%) ($39.8) ($29.4) ($22.4) Selling expense ($23.3) ($18.5) ($17.5) General and Administrative expense ($19.9) ($13.2) ($14.2) Depreciation and Amortization ($0.9) ($0.6) ($0.7) Other Income (expense) $0.0 ($1.4) $0.2 Net profit (loss)--GAAP $15.7 $10.3 $1.5 Add back amount eligible for capitalization Under SAB 104 (40% of total costs X 85%) $33.9 $25.0 $19
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In Becoming a Hit Man‚ Ken Levi discussed the abnormality of a hit man named Pete who recounts his profession. When Levi started the research‚ he wanted to know how the hitman‚ who shares society’s ban against murder‚ who is fully aware that his acts of homicide is illegal‚ subjective‚ and deliberate. This man has no defense to fall back on and manages to overcome his inhibitions. And avoids serious damage to his reputation. There are many worldviews that are contained within this article. One of
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as well as helping them access other sources of information and direction. In this essay I will examine the prevalence of ADHD‚ its signs‚ symptoms and the challenge these pose to teachers. I will outline what research says about managing and teaching these children in today’s classrooms. What is ADHD? Numerous terms have been used to describe the disorder with the symptoms of ADHD. These include Minimal Brain Dysfunction (MBD)‚ Hyperkinetic reaction and Hyperkinesis. Throughout this essay I
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The use of tape and visual materials in the classroom Language learning is a complex process: in this process‚ language teachers can’t be far away from the technology. It is a well-known fact that audio-visual materials are a great help in stimulating and facilitating the learning of a foreign language. They have positive contributions to language learning as long as they are used at the right time‚ in the right place. In language learning and teaching process‚ learner use his eyes as well as his
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Aryan race because he was filled with hatred towards polish citizens. He killed Jew and everyone who didn’t have blonde hair and blue eyes. All Polish citizens had to pay the price of death because of racial issues. Hitler wanted to kill mostly all the Jews. He didn’t only kill Jews though‚ he killed Muslims‚ too. Polish citizens had to work for Hitler and Hitler’s soldiers. They were sent to concentration camps. They were forced labor under brutal conditions. Most of the work was pointless and humiliating
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Abbreviations and Acronyms in the Healthcare Industry Introduction The use of abbreviations and acronyms in healthcare has become an international patient safety issue. Common problems include ambiguous‚ unfamiliar‚ and look-alike abbreviations and acronyms leading to misinterpretation and medical errors. The patient’s safety is a common goal in every healthcare institution. One of the major issues in a patient safety is an error that can be caused by an abbreviation. The most common is medication
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application for 15‚000 shares of Rs.100/- each. The share amount was payable as under : – Rs.20/- on Application Rs.30/- on Allotment Rs.20/- on First Call & Rs.30/- on Final Call Applications were received for 10‚000 shares. All moneys were called and duly received. Pass necessary journal entries and prepare ledger account and Balance Sheet. Q. 2 A Company issued Rs.5‚00‚000/- new capital divided into Rs.10/- shares at a premium of Rs.4/- per share payable as On Application Re.1/- per share On Allotment
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During 1900-1916 was a period known as The Progressive Era. An era of progressive reforms and expansion. The Progressive Era is also called as a Progressive Movement‚ a movement that changed America and cured the American society. “The word “Progressive” came into common use around 1910 as a way of describing a broad‚ loosely defined political movement of individuals and groups who hoped to bring about significant change in American social and political life.” (Page 683”) Progressive Era can be labeled
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Paper April 28‚ 2014 Real and Accrual Based Earnings Management 1.1 Introduction The most important item in the financial statements of a company is earnings. Earnings indicate the amount of value-added activities a company has engaged in over a period of time‚ as well as assist in the direction of resource allocation in capital markets. Just as the eyes are the window to the soul‚ earnings are the window to a company’s value. Increasing earnings represent an increasing company value‚ while
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style and custom! Read on to know about the life of people in the country and what traits put them together under the brand ’India’: Joint Family System A majority of the people in India prefer to live in a joint family‚ which could comprise anywhere between a group of two or more members to even over 20 members sometimes. As per the Indian way of living‚ the commanding position in a family is held by the eldest earning male member. He consults other adult members on important issues‚ but it is his
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