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Accounting and the Adjusting ProcessWhat is the difference between unearned revenue and unrecorded revenue? In financial accounting, unearned revenue refers to amounts received prior to being earned. For example, if ABC Service Co. receives $24,000 on December 31, 2012 for a one-year service agreement covering January 1 through December 31, 2013, the entire $24,000 is unearned as of December 31, 2012. On the December 31, 2012 balance sheet ABC should report a liability such as Unearned Revenues for $24,000. During 2013 ABC should move $2,000 per month from the liability account on its balance sheet to a revenue account on its income statement. I associate unrecorded revenue with revenues that were earned, but not yet recorded in a company's accounting records. For example, an electric utility will provide electricity to customers for up to one month before it reads the customers' meters, calculates the bills and records the billings as revenues and accounts receivable. As a result, the electric utility will have up t |
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Food and NutritionCHAPTER 1 1. What are the reasons people make food choices? Know examples from each category. I. Personal preference (sweet, spicy, salty) • Habit • Ethnic heritage or religion • Social interaction • Availability, convenience, economy (Accessible, easy to prepare, affordable) • Positive and negative associations • Emotional comfort (bored, depressed, anxiety) • Values (religious beliefs, environmental concerns • Body weight image • Nutrition and health benefits 2. What are the 6 classes of nutrients? • Minerals (inorganic) • Water (inorganic) • Carbohydrate (organic) • Lipid (fat) (organic) • Protein (organic) • Vitamins (organic) 3. What is a phytochemical? Is a nonutrient (fiver, phytochemical, pigments, additives) compounds found in a plant, derived foods that have biological activity in the body. 4. What nutrient is present in the highest amount in most foods? Water. 5. What is |
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The Basics of Being a WrestlerWrestling is the world's oldest sport, defined as "the sport or activity of grappling with an opponent and trying to throw or hold them down to the ground, typically according to a code of rules."" But wrestling is much more than simply trying to throw an opponent to the ground; it takes dedication, commitment and tenacity. Along with this, there are other aspects of the sport that set it apart from all others. There is no other sport out there like wrestling. You are by yourself out on the mat with an opponent, and it can without a doubt be frightening. If you are at a big wrestling university, such as Penn State or Iowa you can bring in up to 20,000 fans. You will never know what nervous is until you are on a mat by yourself with 40,000 eyes staring directly at you. In other sports you are out on a field or court with your team. If something goes wrong you can blame teammates, but in wrestling who are you going to blame? No one, because it is you who is controlling what happens dur |
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Medea - Dangers of a Woman ScornedI. Medea's power II. Medea's passion A. Medea's love for Jason B. Jason's love for his children III. Medea's revenge A. Uncontrollable rage B. Death of Kreon and his daughter C. Death of Medea's children IV. Medea's disillusion A. Causes her rebellion B. No sympathy V. The dangers of a powerful woman scorned Medea is a powerful woman scorned driven by her passion for revenge that ultimately causes the death of her own children. She's the daughter of Colchis and grand-daughter to Helios, the sun god. She is a woman of great intellectual power, able to manipulate the people around her with very little effort. She has very little remorse for doing this; "Inform me how they died, for twofold joy Wilt thou afford, if wretchedly they perished" (718). She sees no wrong in whatever she does. This quote is one of many examples of her wrongs that she so joyfully lavishes in. Euripides makes it very clear to the audience that once Medea's mind is made up to do something, she does just that. Not to mention the fact that she has the gods of Sun and Earth on her side. This symbolizes that she can do whatever she wants |
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The Walmart WaySam Walton has been called a motivational genius for his drive to get the sales associate more involved within the corporation. He did this by offering the hourly employee profit sharing, incentive bonuses, and stock options, in an effort to share the wealth. Considering the fact that Walmart's labor practices are under severe questioning, I don't think there is much, if any, profit sharing going on these days. When I shop at my local Walmart store, which is very seldom, the employees there don't look too motivated if you ask me. So it seems that Sam's legacy as a motivational genius wasn't carried onward after his death. The "Walmart Way"" was Sam's vision of the way the Walmart culture needed to be in order to succeed. He stated that the customer should feel at home when shopping at Walmart. The cultural responsibilities of Walmart under Sam were to "exceed customer expectations" and "help people make a difference." Sam was also a big advocate of the ten-foot rule, meaning every t |
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An Overview of Three Classic Short StoriesThe short stories I chose are "The Gift of the Magi," and "Hearts and Hands," by O. Henry, and "The Necklace," by Guy De Maupassant". The reason why I chose these three short stories in particular is because they all involve some sort of situation with money. From "The Gift of the Magi,"" in which the poor, loving couple spend all the money they have to buy each other the perfect Christmas gift, to "The Necklace,"" where the main character loses her friend's necklace and has to pay it off. In contrast, the last story, "Hearts and Hands,"" expresses a plot that is similar to the others (that it involves wanting money), but also a little bit different. The main character in this story is being sent to jail for a crime that he committed, regarding money. All three of these stories teach different lessons for the reader and can apply to his or her everyday life. The short story, "The Gift of the Magi," written by O. Henry, is a touching story about a poor couple in their twenties who liv |
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The Nymph and the ShepherdThe Elizabethan era took place in sixteenth century England. It was a time where poetry and poets flourished because Queen Elizabeth loved poetry. There were many poets around. One of the most famous was Shakespeare. One of Shakespeare's topics in his poems, was the rival poet. The rapid expansion of poetry and poets rising to fame caused for some competition to arise. Some poets would reply to others poet's poems to ridicule them or compete with them. One of these rivalries was between Christopher Marlowe and Sir Walter Raleigh. In one instance, Marlowe wrote a poem called "The Passionate Shepherd to His Love." Raleigh wrote a reply poem called The Nymph's Reply to the Shepherd. In "The Passionate Shepherd to His Love," is about a shepherd who confesses his love and begs for his lover to live with him. The theme of this poem is that love conquers all. The shepherd tell his lover that he will do all these things for her, such as making her a bed |
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Diversity and Cultural IdentityWhen I was young, I thought "church folk" were loving and caring people. I believed that they were accepting of all people, regardless of their personal faith, nationality or financial status. I had tremendous respect for the men and women of my church, and I grew up thinking that they had the upper-hand on what was good and right. When I was in my early teens, my cousin from Minnesota, Charles, came to visit my mom and I. It's an understatement to say that I was excited to see him again, because it had been years since we'd been together and spending time with Charles was always a lot of fun. When he arrived and walked through the front door, he came in wearing a huge smile and his trademark big, brown, happy eyes. But I also noticed how much Charles has changed since the last time I'd seen him. He hadn't grown much - he was very short for a man - yet, his overall appearance took me by surprise. He wore fitted, skinny legged blue jeans, a pink crew neck sweater, and was carrying a |
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Organizations -Training and DevelopmentBy reducing or eliminating weaknesses in employee knowledge bases, organizations can offer better services, which will in turn, will reduce liability costs. This is due to the fact that most employees have weaknesses in some area of workplace skill requirements. However, with these training programs, personnel are allowed to become more cross-functional and diverse, which not only improves skills but reduces the impact of employee turnover and leave time. Training and development improves overall levels of skills and knowledge, while also providing uniformity, which reduces weak links amongst employees (University of California- San Francisco, 2013). This, in turn, creates less of a need to rely on others to complete work functions. With a staff that is both knowledgeable in all modern skills and requirements to function at a high level, employees are able to work independently as well as they work on teams without supervision (University of California- San Francisco, 2013). In addition, these enhancements in knowledge and skills will improve performance amongst employees as they become more informed of processes and procedures to complete tasks. Training and |
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Theories of Continental DriftContinental Drift Continental drift is the theory that our the earth's continents rest upon "plates" that float across the molten mantle of the earth. German scientist Alfred Wegner, was one of the first to state a hypothesis that such a thing can occur, but he did not have sufficient evidence to support his claims. Until the late 1950's, this idea was barely known of, but in the 60's evidence was linked to it, bringing it to the public's eye once more. Continental drift is closely related to the idea of plate tectonics, and one is rarely mentioned without the other. Plate tectonics states that the Earth is divided into many plates that move at large scales, this being the basis for continental drift, encompassed the latter theorem and thusly; the two became merged. Seafloor spreading is also a part of these ideologies, and is often used in support of the theory of continental drift. There are many different, proven motions or evidences that can support the theories stated |
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Ethnomusicology - A Jazz Performance ReviewOn Monday, November 25, 2013, I went to a jazz performance called "A Jazz Combo Showcase." It was" presented by the UCLA Herb Albert School of Music, Department of Ethnomusicology. The performance took place at Schoenberg Fall at 7:00pm. It featured student combo ensembles directed by Kenny Burrell, George Bohanon, Clayton Cameron, Charley Harrison, Charles Owens, and Michele Weir, as well as special guests, the Thelonious Monk Institute of Jazz Performance Ensemble. Most of the audience consisted of friends and family members of the performers, or students who came to watch the performance for extra credit, like myself. The performance was free admission, so people could come and go as they pleased. Although this performance occurred the Monday before Thanksgiving, there was no special occasion for this performance other than it being a showcase for student jazz musicians. The performance was opened by Jazz Combo Seven (directed by Michele Weir), which consisted of a piano, trumpet, |
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The Beauty Business and GlobalizationShiseido is a Japanese hair care and cosmetics producer that strives for excellence in all aspects of communication, research, development, and community involvement. This pursuit of quality is an accurate reflection of the company; their core values in beauty, heritage, and technology. Shiseido enriches it's culture by hiring individuals from diverse backgrounds and executing multi- cultural collaborations. 1. With corporate senior executive officer Carsten Fischer, a German with background in Europe and the U.S., international sales have risen to almost half of Shiseido's total sales. Fischer states that he stays true to his background in communication because it is an advantage in international affairs.# 2. The French creator, Serge Lutens, was appointed designer of Shiseido's overseas business strategies. Lutens used a sphere as a symbolic image of Japan for all the Sheseido ad campaigns. He continued along this line by creating a |
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Physiological Risks of Cabin DecompressionChapter 1 - Introduction Airplanes have cabin air systems that regulate air flow, air filtration, temperature, and pressurization. The objective of these systems is to deliver a secure cabin environment, and to protect all cabin dwellers from physiological risks of high altitudes. State-of-the-art airplanes are now flying at increasingly high altitudes, thereby increasing increase the physiological risks involved with decompression. Decompression takes place when insufficient oxygen is supplied to the body. Most cabin occupants suffer from decompression when an unpressurized aircraft flies at or above an altitude of 10,000 feet, the legal ceiling above which oxygen must be used by flight crew members in unpressurized aircraft (Wolff, 2006). Hypoxia is the greatest risk to both passengers and crew members. For example, on August 14, 2005, Helios Airways Flight 522 operating a Boeing 737-300 experienced a probable cause of slow decompression in the cabin, killing 121 passengers. This ac |
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Malcolm X - An OverviewIntroduction Malcolm X was a civil rights activist. "If you're not ready to die for it, put the word 'freedom' out of your vocabulary." (Malcolm X). He was a Muslim minister who fought for the freedom and the rights of the blacks. The racial segregation in the US turned Malcolm from a criminal to a revolutionary leader. In the end Malcolm became a great leader who fought against the racial discrimination and racist violence in America. Early Life "My life is my message." (Mahatma Gandhi). Growing up Malcolm made many mistakes. Part of those mistakes made Malcolm become the man he was when he died. At the age of twenty-one he was sent to prison for larceny for ten years. In prison his cellmate inspired him into Nation of Islam. Elijah Muhammad who was the head of Nation of Islam became his mentor. Elijah Muhammad's idea for the black to establish freedom, justice and equality by having their own state separated from white Americans i |
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A Speech on the Challenges of Running a Small BusinessPublic Speaking - The Challenge of Owning a Small Business In order to truly debate between big box retail versus small "mom and pop" stores, one must define exactly what each term means. To be characterized as big box the store normally occupies more than 50,000 square feet, derives profits from high sales, acres of parking, rectangular in shape, appears to be everywhere, and varying market niches. "The products do not usually undergo a value added process before sold to the final consumer" (Aghazaden, 2001). In addition to having know profound planning impact on the landscape of the community. Let us discuss the benefits of the big box stores. First, big box stores offer low prices just in time and excellent convenience for an ever increasing time-deprived consumer. "Retailers need to concentrate on the business fundamentals of providing quality goods and services, sound marketing strategies, focusing on profitability and exceeding customer expectations"" (Jones, Clarke-Hill, and Hillier, 2001). This epitomizes the big box theory. The |
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Overview of a Business AuditQuestion 1 There is a big difference between a review and an actual audit on financial statements. But the biggest one is that the review does not take into observation an understanding of internal control structure. Moreover the reviews do not assess control risk, examines accounting records and responses to inquiries by obtaining evidence through observation, inspection, or any other audit procedure. It can bring out significant matters of the financial statements but cannot provide assurance of their accuracy. In the case with ZZZZ Best the review of auditors was not sufficient to find any misstatements on the financial records. Erns & Whinney never referred to the internal control, reviewed agreement of contracts or compared it to the previous statements. If they did all of that, they would detected problems and frauds in the ZZZZ Best company. Question 2 Auditors' collection of evidence is the primary source to determine whether management's assertions are valid. Since the insura |
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Student Socio-AutobiographyBelow is an example of what you may include in your socio-autobiography. Notice how the key terms are in bold blue font. This is the format that I want you to use, since it directs me to the concepts that you are using to frame what you are writing. Leaving home at eighteen to go out on my own and start my own life, there were many things I wasn't prepared for. Because of my ascribed status at birth, being born to poor parents, I couldn't afford to go to college, and even if I could, I really had no idea of what I wanted to do with my life. I guess that as agents of socialization, my parents did not know how to prepare me for the world of work. Thus, I had little anticipatory socialization for the workplace. I just figured I could find a job that would pay me well enough that I could afford to have all the things I never had growing up. I truly believed that I could do anything a man could do, and deserved to be paid the same for the same work. With this in mind, I found a job in a manufacturing plant where I was, it appeared, the "token " female employee. My fellow employees were all men, and I was placed in the uncomfortable position of having to prove that I |
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Gender and Self-EfficacySelf–efficacy can be described as a social construct to organize and execute courses of action required for attaining design types of behavior (Bandura 1989). It serves to assess individual's capacity to influence their own decisions making and actions. Albert Bandura provided much of what we know about self – efficacy constructs (Flett 2007 pp524). He first proposed a strong sense of efficacy enhances human accomplishments and personal well-being. He States "People with high assurances of their capabilities approach difficult tasks as challenges to be mastered rather than threats to be avoided". "They are less, likely to be overwhelmed by stress and anxiety". (Bandura 1989, Flett 2007 pp224). The practice of social work demands the ability to intergrade knowledge with practice, research with application and has an optimistic ideal outcome for which often has discouraging results. The social worker must move from position to position of inner uncerta |
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The Tumultuous Election of 1800The presidential election of 1800 was a political battle between the Federalist and the Democratic-Republicans - and it was one of the nastiest and most heated political races in American history. This election was between Thomas Jefferson and John Adams. This election is historical as it was the first time in the country that a political power changed and it did not result in fighting or war. Thomas Jefferson allowed for his name to be nominated for presidency against John Adams when Washington decided to not run for a third term (Parton 2006). The campaign battle between the two was done through the newspapers and they were each critical of one another. Jefferson believed he had an advantage but knew he would have to carry the state of New York to be able to win the election so he chose his running mate strategically as a result, with Aaron Burr from New York (Parton 2006). Jefferson felt he had an advantage as Adams approval ratings had fell as a result of the Alien and Sedition |
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Age and it's Effect on RelationshipsThere is a funny thing about love. And that is the fact you never tell as to whom your mate will be. Regardless of how long the relationship may be, we never know who out there will be the one we call our mate. You may have similar interests, backgrounds or have the same sense of humor, but through it all one question sticks out among many folks out in the world today. Does age have a bearing on whether or not to enter a relationship? Some feel that you will eventually fall in love with someone half your age but the thing is how can you tell? And is that a deciding factor in getting in a relationship? Many are opposed to this as they feel the gap could cause a great deal of issues within the relationship itself. There are many different opinions about whether age factors play a huge role in a relationship. Some people say it does not matter and others say it is everything. Some people are like me, sort of in the middle. Age is just a number, or is it? One might think that if a |
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A Captain's Choice - Gentlemen, Your VerdictWhat could one do if they were forced to decide whether to save five of their comrades at the price of killing fifteen, or condemning them all to die? In the short story, "Gentlemen, Your Verdict,"" by Michael Bruce, Lieutenant-Commander Oram is faced with this exact decision. Moreover, his decision was ultimately to sacrifice fifteen of his crew to save five. Oram's actions were carried out all while he maintained a strong leadership role, remained organized, and acted in selfless ways. Lieutenant-Commander Oram was able to utilize his leadership skills and displayed them with clarity as he was forced to decide the fate of his crew. Oram's calmness in this situation was sound, this being shown in the text, "At that flat, unemotional voice," and so he was collected as the story progressed. As a leader, Oram recognized his responsibility to his crew and to himself; and he took matters into his own hands. As a man of his rank, he seized control and made a decision as such his rank would suggest. He was able to create a |
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The Problem with Animal TestingEvery year, millions of animals are tortured and killed in laboratories to see whether products and medicines are safe for human use. Without even knowing it products we use day to day could have been first used in experiments on thousands of animals eventually leading to their deaths. Have you sprayed perfume on yourself, have you used toothpaste on your teeth, have you washed your hair with a typical shampoo, many of the products used to perform these tasks had to first be tested on innocent animals in the most bizarre ways possible. Animals feel pain just as we do the kind of pain we are scared to even imagine of yet we still administer this pain to fearful undeserving animals. Mass testing on animals is inhumane there is no reason animals should suffer and die for new cosmetic products to be brought into the market; there must already be enough shampoos to choose from. Animal testing in many cases can yield false and misleading results. Lastly animal testing is out-dated the |
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The Benefits of Requiring School UniformsStudents go to school to learn, to grow and to gain the necessary academic fundamentals to assist them in becoming a successful adult. Schools which require their students to wear uniforms, have taken an important step in creating an environment where children have the best possible environment to learn and focus on their education. Uniforms should be required in grades pre-k to twelfth grade. Reason being, uniforms create structure and discipline, equality and a sense of belonging amongst other students. School uniforms are very cost effective compared to having to buy outfits for certain seasons. In the following paragraphs I will support my claims on why I believe uniforms should be required. In 2007, when I was in high school, the students were not required, to wear uniforms. Everyone was free to wear what they wanted and teachers were so lenient with the dress code. Among my fellow students I noticed a lot of kids seemed to have no discipline in their life and school was not a priority for them. Our school |
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The Era of Good FeelingThe period after the War of 1812, was labeled "The Era of Good Feeling"" by historians. Some people believe that this is an accurate label of this time period, but others disagree. Due to the emergence of sectionalism - concern with local interests, and nationalism- patriotic feelings and self pride, people had mixed feelings about this time period. Many people felt that times were high, and that nationalism and sectionalism could only bolster the union, while others thought that it was sectionalism and nationalism that caused disunion. Some of the documents used in this essay support the claim that the period after 1812 was an era of good feelings. Other documents will oppose this claim with proof from their own perspectives. Document B discusses the wonders that the growth of nationalism has done for the Union. John Calhoun writes that before the war, the Republic was in a state of disunion. He then goes on to say that the republic should bind together to conquer space. (Doc B). The celebration of July 4th 1819 after the Republicans had w |
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Human Resource Management in IndiaThe following assessment is about current HR practices in India and how external and internal features have helped in shaping it. It is discussed in the Social, Economic, political context. The current recruitment and training planning of the country is also illustrated. The reliable statistical data are produced to make scenario explicit at various places; examples of others countries such as USA and japan are used, their comparison seldom occurs to provide better understanding of prevalent HR practices in India. In the end, attempts are made to figure out whether India can contribute something valuable to IHRM. Brief introduction is given below for IHRM. International Human Resource Management is gained its popularity in mid-1990. It retains its origin from HRM. (Beer et al.), there is no broad consensus in definition of IHRM. Let attempt to define IHRM. According to Torrington (1994: 6) IHRM is nothing but HRM on larger platform with its more complex strategic considerations and |
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