... equations are the basis for the statement of financial position and the income statement • Understanding these will help you understand the preparation of financial statements • Note: In your ... money (a liability) Trade accounts receivable and payable Trang 17The receivables and payables ledgers • To keep track of individual customer and supplier balances it is common to maintain ... for reference and are therefore known as memorandum records They do not form part of the double entry system • However, some computerised accounting packages treat the receivables and payables
Ngày tải lên: 05/12/2016, 23:18
... responsibilities, and the limitations of the engagement McGraw-Hill/Irwin © The McGraw-Hill Companies 2010 The Engagement Letter The engagement letter formalises the arrangement reached between the auditor and ... Auditing standards require the auditor to have an expectation whenever analytical procedures are used An expectation can be developed using a variety of information sources such as: • Financial and ... materiality! McGraw-Hill/Irwin © The McGraw-Hill Companies 2010 Compare and Investigate Compare the expectation to the recorded amount and investigate any differences greater than the tolerable difference
Ngày tải lên: 15/05/2017, 08:06
Lecture AP Biology Chapter 5 The structure and function of large biological molecules
... the curds and whey Chapter The Structure and Function of Large Biological Molecules You Must Know • • • • • The role of dehydration synthesis in the formation of organic compounds and hydrolysis ... classes of macromolecules? Give an example of each Draw and label the parts of an amino acid How are amino acids put together? Name the process and describe what happens Draw a tripeptide (Use Google ... structural levels of proteins How proteins reach their final shape (conformation) and the denaturing impact that heat and pH can have on protein structure Monomers •Small organic •Used for building
Ngày tải lên: 18/05/2017, 08:58
Chapter 5 – palaeostorm surges and inundations
... (Chappell and Grindrod, 1984) Beach ridges can be composed of sand or sand and shell, and sometimes isolated coral fragments Unlike cheniers, beach ridges are separated by sand swales The ridge and ... tropical-cyclone (TC)-generated storm surges and marine inundations occur in the form of ridges of coral rubble, sand, shell, sand and shell, and pumice and barrier washover deposits As yet, such ... Queensland, Australia (Nott and Hayne, 2001; Nott, 2003; Nott et al., 2009; Forsyth et al., 2010) and Western Australia (Nott, 2011) Nott and Hayne (2001), Hayne and Chappell (2001), and Nott
Ngày tải lên: 30/12/2017, 14:04
Lecture E-Commerce - Chapter 5: The internet and the web (part III)
... audio file and posted to the Web Wikis Web application that allows a user to easily add and edit content on a Web page New music and video services Videocasts: social sharing of videos Digital ... 1993: Mosaic Web browser w/GUI Andreessen and others at NCSA Runs on Windows, Macintosh, or Unix 1994: Netscape Navigator, First commercial Web browser Andreessen, Jim Clark 1995: Microsoft ... the availability of broadband service will expand beyond major metropolitan areas, significantly reducing the costs of access More users means lower cost, as products and technology catch on in
Ngày tải lên: 18/01/2020, 18:14
Lecture An introduction to collective bargaining and industrial relations (4e) – Chapter 5: Management strategies and structures for collective bargaining
... over discipline and pay policies This pattern is common among small retail stores and small manufacturing plants The firms are often familyowned, and do not want to lose control and union avoidance is a key reason ... 1 15 5 15 General Motors Tries and Then Abandons a Southern Strategy The GM/UAW relationship is an example of top level management access and engagement GM abandoned its strategy of opening nonunion plants ... Characterized by highly detailed and formal contracts Includes grievance arbitration, senioritybased layoff procedures, detailed job classifications, and standardization of pay The advantage of this pattern is stable labor relations
Ngày tải lên: 19/01/2020, 00:58
Computer Security: Chapter 5 - Security Paradigms and Pervasive Trust Paradigm
... 5 Security Paradigms and Pervasive Trust Paradigm Prof Bharat Bhargava Center for Education and Research in Information Assurance and Security (CERIAS) and Department of Computer Sciences ... “Private and Trusted Interactions,” by B Bhargava and L Lilien, March 2004 “Trust, Privacy, and Security Summary of a Workshop Breakout Session at the National Science Foundation Information and Data ... reviewing and analyzing the paradigms, selected a social paradigm for A&A 32 - 12/11/15 11:45 AM Candidate Paradigm: Pervasive Trust Pervasive Trust (PT) (“peet”) New authentication and
Ngày tải lên: 30/01/2020, 13:14
Lecture Dynamic business law, the essentials (2/e) - Chapter 5: Criminal law and business
... Criminal and Civil Procedure Criminal Procedure • • • The government, through a prosecutor, always brings the criminal case The objective is punishment, in the form of a criminal fine and/or imprisonment ... 520 “Miranda Rights” Before a law enforcement officer engages in “custodial interrogation,” he/she must inform the defendant of the following: • “You have the right to remain silent and refuse ... Sarbanes-Oxley Act • Passed by Congress in response to the business scandals of the early 2000s (Examples: Enron, WorldCom, Global Crossing, Arthur Anderson) • Criminalizes specific non-audit services when
Ngày tải lên: 02/02/2020, 02:15
Lecture Engineering economics - Chapter 5: Annual amount and gradient functions
... Chapter 5 – Unit 1 Annual Amount and Gradient Functions IET 350 Engineering Economics Learning Objectives – Chapter 5 Upon completion of this chapter you should understand: Calculating future values from annual amounts ... P = $288,246.90 45 15 End Unit 3 Material Go to Unit 4 Perpetual Amounts and Deferred Annuities 46 Chapter 5 – Unit 4 Perpetual Amounts and Deferred Annuities IET 350 Engineering Economics Learning Objectives – ... Go to Unit 2 Present Value Amounts 18 Chapter 5 – Unit 2 Present Value Amounts IET 350 Engineering Economics Learning Objectives – Unit 2 Upon completion of this unit you should understand: Calculating future values from annual amounts
Ngày tải lên: 04/02/2020, 02:35
Lecture Business and society - Chapter 5: Strategic Management and Corporate Public Policy
... represents an organization's efforts to monitor and manage its business environment It combines government relations, communications, issues management and corporate citizenship strategies to influence ... reputation and find common ground with stakeholders.” © 2015 Cengage Learning 24 Public Affairs Activities & Functions • Public Affairs (PA) began from isolated company initiatives designed to handle ... an ideal opportunity to help transform business and society relationships There are primary opportunities: • Help develop value-based enterprises; and work cooperatively with them on social issues
Ngày tải lên: 04/02/2020, 07:47
Lecture Intermediate accounting (IFRS/e) - Chapter 5: Income measurement and profitability analysis
... Recognition and reversal of impairment loss and write-downs Purchase and disposal of property, plant, and equipment Litigation settlements Changes in accounting policies, accounting estimates, and correction ... revenuewhen: when: Revenue and costs can be measured reliably Probable that economic benefits will flow to seller Seller has transferred the risks and rewards of ownership and doesn’t effectively ... costs, and expenses Issuance of debt and equity securities Dividends paid Changes in corporate structure such as business combinations, gain or loss of control of investments, restructurings, and
Ngày tải lên: 02/03/2020, 13:31
Hybrid digital and analog beamforming design for large-scale antenna arrays
... hybrid digital and analog beamforming architecture at the BS and the user terminals as shown in Fig In hybrid beamforming structure, the BS first modifies the data streams digitally at baseband ... Leus, and R Heath, “Channel estimation and hybrid precoding for millimeter wave cellular systems,” IEEE J Sel Topics Signal Process., 2014 [30] F Sohrabi and W Yu, “Hybrid digital and analog ... of the th path between the BS and the user k, and φrk ∈ [0, 2π) and φtk ∈ [0, 2π) Further, ar (.) and at (.) are the antenna array response vectors at the receiver and the transmitter, respectively
Ngày tải lên: 26/03/2020, 03:44
Tài liệu Google Adwords-Chapter 5 "Tracking Ads and Landing Pages" ppt
... easy and comfortable for your visitor to take the next step to keep reading and visually exploring the landing page And that starts with maintaining a connection between the ad they clicked and ... impression they have formed of the landing page n Is it attractive and easy to read? n Does the overall design convey professionalism and trustworthiness? n Is the landing page directly related to ... The look, feel, content, quality and focus of your landing page is critical in making sales if the landing page is not able to 'hold the visitor's attention' and convince him to buy your product,...
Ngày tải lên: 14/12/2013, 14:15
Tài liệu Digital and Analog Electronic Design Automation ppt
... individual control steps and generates a schedule by merging or combining units and steps [Paulin and Knight, 1989; Camposano and Wolfe, 1991] Register transfer synthesis takes as input the results ... rise and fall times, propagation delays, clock periods, race conditions, glitch detection, and setup and hold times For instance, setup and hold times specify relationships between data and control ... sensitize the fault, the inputs A and B should both be set to 1, which should force the top and gate output to a for a good circuit To propagate the fault, the inputs C and D should both be set...
Ngày tải lên: 19/01/2014, 20:20
Chapter 5 Configuring Connections and Connecting to Data
... Objects NET Data Provider Connection Command Data Adapter SelectCommand InsertCommand UpdateCommand DeleteCommand DataReader Generic classes Connection Command DataReader DataAdapter DataSet Core ... industry standard XML is an industry standard format for storing and format for storing and transferring data over transferring data over multiple platforms multiple platforms ADO.NET and XML Working ... Connection methods And … Questions? 10 Lesson 2: Connecting to Data Using Connection Objects Opening and Closing Data Connections Connection Events Opening and Closing Data Connections Open and Close...
Ngày tải lên: 13/05/2014, 12:19
Chapter 5 investments risk and return past and prologue
... normally distributed The normal distribution is completely described by its mean and standard deviation The standard deviation is the appropriate measure of risk for a portfolio of assets with ... approximately normal, the distribution Characteristics and is fully described by _ 5-15 Normal Distribution • • • Central to the theory and practice of investment Bell-shaped plot is symmetric ... (1+0.3333)1/2 - = 15.47% 5-9 5-10 Scenario Analysis and Probability Distributions • Scenario analysis: Possible economic scenarios; specify likelihood and HPR • Probability distribution: Possible outcomes...
Ngày tải lên: 06/02/2015, 17:44
logico-semantic relations and their realization in chapter 5 white fang and the indians in the novel white fang by jack london
... approach sees language first and foremost as a system of communication and analyzes grammar to discover how it is organized to allow speakers and writers to make and exchange meanings The former ... signaled by a conjunction or a conjunction group such as now, (and) then, (and) afterwards, first…then, and just then, at the same time, and at this time For example: The lights have gone out: now ... means and comparison Means: (and) (in) that way For example: Keep on subtracting the difference, and in that way you will arrive at the correct figure (Halliday, 1994: 234) Comparison: (and) ...
Ngày tải lên: 02/03/2015, 14:32
CHAPTER 5 INFINITE SEQUENCES AND SERIES SERIES
... Properties of Series Theorem If a n 1 n and bn are convergent series n 1 and c is a constant, then the following series are convergent and ca n 1 n c an n 1 (a n ... We have seen that the series is convergent and its sum is n 1 n( n 1) On the other hand the series n is a geometric n 1 1 series with a and r 1 It is convergent; its sum is ... add the terms of the series 1+2+3+…+n+… and get the cumulative sums 1, 3, 6, 10, …, The nth sum n(n+1)/2 becomes very large as n increases On the other hand if we add the terms of the series...
Ngày tải lên: 06/12/2015, 16:41
Real-Time Digital Signal Processing - Chapter 5: Design and Implementation of FIR Filters
... non-causal and hence not physically realizable Instead we must compromise and accept a more gradual cutoff between passband and stopband, as well as specify a transition band between the passband and ... bandpass, and (d) bandstop INTRODUCTION TO DIGITAL FILTERS 185 region !a ! !b is called the passband A bandpass filter passes all frequency components between the two cut-off frequencies !a and ... passband, the magnitude response has a peak deviation dp and in the stopband, it has a maximum deviation ds The frequencies !p and !s are the passband edge (cut-off) frequency and the stopband...
Ngày tải lên: 23/10/2013, 22:15