1. Identify all the accounting policy changes and accounting estimates that Harnischfeger made during 1984. Estimate‚ as accurate as possible‚ the effect of these on the company’s 1984 reported profits. Changes that affect the Harnischfeger Revenues: • The company started to account Kobe Steel sales in US‚ previously it only added the gross margin in the financial statement. (this sales represented $28 million) • Sales to a foreign subsidiary started to be consolidated as a net revenues (this
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Slavery has existed for many years. In fact‚ according to Brycchan Carey’s article “Slavery Timeline 1400-1500: A chronology of Slavery‚ Abolition‚ and Emancipation in the fifteenth Century”‚ slavery originally started during the 1400s in Europe. Slavery was in effect even after the falling of the Roman Empire‚ but “became increasingly uncommon in Northern Europe and‚ by the 11th and 12th centuries‚ had been effectively abolished in the North” (Carey). But even then‚ certain kinds of slavery still
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How to write a paper Toby Walsh National ICT Australia and UNSW‚ Sydney http://www.cse.unsw.edu.au/~tw How to write a good paper Toby Walsh National ICT Australia and UNSW‚ Sydney http://www.cse.unsw.edu.au/~tw How to write a good enough paper Toby Walsh National ICT Australia and UNSW‚ Sydney http://www.cse.unsw.edu.au/~tw Why me? • I’m not sure • Many other researchers who consistently get their papers published Peter van Beek‚ Pascal van Hentenryck‚ ... Often win best paper
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Health Policy Paper Nutritional Education Executive Summary The United States is experiencing the largest epidemic of obesity ever recorded. The rates of childhood obesity continue to rise steadily every year. With obesity comes the risk of many adverse health conditions and diseases‚ which can be preventable. The U.S. health care system faces a large economic impact because of these conditions. $190 billion in healthcare spending is due to obesity every year. This cost has passed smoking as health
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How to Write a Research Paper © Copyright 1999‚ Charles King Most university courses involve some sort of extended writing assignment‚ usually in the form of a research paper. Papers normally require that a student identify a broad area of research related to the course‚ focus the topic through some general background reading‚ identify a clear research question‚ marshal primary and secondary resources to answer the question‚ and present the argument in a clear and creative manner‚ with proper
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Function of Words Children who have begun to read independently are ready to learn about the function of words. To accomplish this‚ Maria Montessori developed special grammar symbols that make the study of the nine parts of speech a sensorial experience. These colorful symbols highlight the pattern created when words are put together a certain way and thereby assist the children in absorbing the structure of language. Grammar helps children become better writers. The sequence of introducing
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the research paper is “English borrowings”. This theme arouses my interest as it’s widely discussed in all scientific circles. New languages are born‚ some die out‚ and lots of them mix up with each other. These facts have a great influence on the humanity. Nowadays the language that influences Russian the most is English. English has become an international language and is used all over the world. More and more people‚ both youth and grown ups‚ use this words in their speech. These words are used in
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doing is suitable for me. The reasons are as follows. In the first place‚ I normally have a better understanding on the things that I learned by doing them. Ten years ago‚ after graduated from a university‚ I began working for an electronic company‚ which manufactures color televisions. During the first several months‚ I just sat in my office to read the mechanisms of color television from books. Those theories seemed to be so abstract to me that I can only understand 30% of them. So I decided to go
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How to Write a Research Paper A research paper consists of three parts; an introduction‚ body and conclusion all of which are unified by a main idea or topic. This guide‚ created using the book The Craft of Research by Wayne C. Booth‚ Gregory G. Colomb‚ & Joseph M. Williams‚ will discuss how to create and frame a good topic and explain how to write each of the three parts. Topic When beginning a research paper one of the first steps is to define the topic. A topic is a statement
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States of America. Lay-Off means - When a company eliminates jobs regardless of how good the employees’ performance. This is usually because the company is facing financial difficulties. (1)This case study starts off with Morris Meyers who is the CFO and Lisa Warren who is the head of legal. They both realize that if Astrigo is to remain competitive‚ 10% of its workforce must be cut. So they both face a dilemma: who goes and who stays‚ and so they suggest several policies or systems to solve the
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