Macintosh File System vs. BSD UNIX File System Macintosh File System vs. BSD UNIX File System. Why did Apple change? In order to find this answer I had first understand the two technologies and their background. Lets begin with Macintosh Operating System’s first file system named Hierarchical File System. Hierarchical File System was introduced in 1985 to support Apple’s first Macintosh model that contained a hard drive. The Hierarchical File System was created to overcome the performance issues
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(c) Contracts should be examined to indicate the existence/terms of related party dealings & ensure proper note disclosure 2. Industry dominance (a)-Client has the opportunity to generate ‘special deals’with customers - Revenue may be recognised when a number of ‘side deals’ exist that allow the customer to return the goods after the auditor leaves. (b)FR (c) – Sample all sales made during an unusually high quarter for sales - Examine a random sample of transactions during the
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2-1 BU8101 Accounting: A User Perspective Lecture 2 The Accounting Cycle Wednesday‚ 17 August 2011 Mrs. Ho Yin Kheng S3-01C-88 Nanyang Business School Nanyang Technological University Email: yklau@ntu.edu.sg Tel: 67905694 2-2 LO 2 Lecture Outline 1. Analyzing Business Transactions 2. Recording Process a. b. c. d. e. f. The Source Document The journal The accounts Debit and Credit rule Recording process illustrated Unadjusted trial balance 3. Adjusting entries
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What is a theory? In this book we consider various theories of financial accounting. Perhaps‚ there¬fore‚ we should start by considering what we mean by a ’theory’. There are various perspectives of what constitutes a theory. The Oxford English Dictionary provides various definitions‚ including: A scheme or system of ideas or statements held as an explanation or account (description) of a group of facts or phenomena. Explanation or Account (description) of a group
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| | |PROBLEMS | | |LO1: Describe the major users and uses of |A1‚ B1 |33 |39‚ 40‚ 42 |55 | |accounting information. | | | | | |LO2: Explain why ethics is important to management|A3 |37‚ 38 |47‚ 49‚ 40
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The Beginning of a New Nation Intro Have you ever wondered how the United States of America began? The Revolutionary war was the result of many conflicts between the 13 North American Colonies‚ and Great Britain‚ and ended in the colonies’ independence. In this research paper‚ you will learn about where the war began‚ about the taxing of the colonies‚ the Boston Tea Party‚ and the battle of Lexington and Concord. The 13 Colonies The 13 North American colonies‚ more commonly known as the 13 colonies
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for organizations to manage change? Jick (1993) defines change as "a planned or unplanned response to pressure and forces. Change is inevitable and organizations‚ which do not respond to change‚ are likely to struggle and may eventually‚ die. Change however can be painful and therefore needs to be managed‚ as the empirical evidence points to approximately 66% of major changes as failures. Fortune 500 executives claim that this is not because of a lack of resources but resistance to the change. Managing
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Cost‚ Volume‚ and Profit Cost-Volume-Profit (CVP) analysis is a managerial accounting tool that expresses the simplified relationship between cost‚ volume‚ and profit (or loss). CVP analysis is based on several factors and assumptions and uses a formula to express the relationship by equation or graphically and can be used with great effect by managers who understand the limitations of the analysis. Cost-Volume-Profit (CVP) analysis is a managerial accounting tool that expresses the simplified
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inggLecturer’s Guide Accounting for Non-accounting Students Sixth edition J R Dyson ISBN 0 273 68301 2 © Pearson Education Limited 2004 Lecturers adopting the main text are permitted to download the manual as required. Pearson Education Limited Edinburgh Gate Harlow Essex CM20 2JE England and Associated Companies around the world Visit us on the World Wide Web at: www.pearsoned.co.uk First published in Great Britain under the Pitman Publishing imprint in 1997 Second edition published
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To: Carminho Building Products Ltd From: Rodrigues Accounting Dear Sir/Madam‚ We are submitting herewith our report entitled UK Subsidiary Expansion. The main purpose of this report is to help Carminho Building Products Ltd decide the potential and suitable site for the formation of a public listed subsidiary. This report will include United Kingdom’s current financial reporting environment and other information that Carminho Building Products Ltd would need in order to make a sound decision
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