Distinguish between realized gains and losses and recognized gains and losses Realized gain or loss is the difference between the amount realized from the sale or other disposition of property and the adjusted basis at the time of sale or disposition. If the amount realized exceeds the adjusted basis‚ there is a realized gain. On the other hand‚ if the adjusted basis exceeds the amount realized‚ there is a realized loss If a realized gain or loss is recognized‚ the gain is includible and the loss
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Implementing Professional Development One of the major key factors to having a highly successful and highly effective school is having a highly successful and highly effective staff. Teaching is a profession that requires instructors to stay informed about new and innovative teaching strategies and techniques. The faculty at a school needs to stay up to date on new policies and procedures the state and/or the district plan to impose. In order for teachers to service specific students that have
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At the Northstar Café‚ Enjoy a Bit of Urban Columbus Flavor Established in 2004‚ the Northstar Café has been serving Columbus natural and locally grown foods for over a decade. Their menu features New American cuisine in a comfortable but upscale dining environment. The vibe in the restaurant is a sort of urban casual chic. Everything is clean and modern and tastefully decorated. But it’s the food that keeps customers coming back. The dedication to quality and organic ingredients makes for delicious
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1. What is system analysis? For me‚ system analysis is the study of data-processing needs of a business or department‚ together with recommendations for specific hardware and software installations‚ and to determine how hardware and software to perform task. 2. What is the importance of this subject to our field? As a future computer engineer or a developer we must know what system analysis is‚ because someday‚ some of us would become a system analyst in a company. The importance of it‚ we learn
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computer‚ wiring‚ online capability and a lot of technical infrastructure involve. Even required employee with technical skill to operate it. If an company is lack of technical infrastructure to function the HRIMS‚ it may face the big problem when implementing it. Moreover‚ staff resistance to change also a significant reason that lead to
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Balance of payments (BOP) accounts are an accounting record of all monetary transactions between a country and the rest of the world.[1] These transactions include payments for the country’s exports and imports of goods‚ services‚ and financial capital‚ as well as financial transfers. The BOP accounts summarize international transactions for a specific period‚ usually a year‚ and are prepared in a single currency‚ typically the domestic currency for the country concerned. Sources of funds for a nation
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An internet café or cybercafé is a place where one can use a computer with Internet access‚ most for a fee‚ usually per hour or minute; sometimes one can have unmetered access with a pass for a day or month‚ etc. It may serve as a regular café as well‚ with food and drinks being served. | | [pic] Cyberia: one of the world’s first Internet cafés‚ London‚ 1994 The internet cafe phenomenon was started in July 1991 by Wayne Gregori in San Francisco when he began SFnet Coffeehouse Network. Gregori designed
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Case Study 3: Implementing TQM for an institution Chennai is famous for housing many prestigious and old colleges. SS College situated in the suburbs of Chennai‚ recently celebrated 50th anniversary. It offers BE degree programme in eight different descriptions. About 4000 students are studying in the college. The principal of the college is in the verge of retirement. He has served the college for 35 years. The teaching staff strength is 55; in addition 25 non-teaching staff are also working. Most
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recognized. Wages expense is recognized as incurred‚ not when paid. March’s utility bill is an expense of March when the obligation was incurred. Income tax provision relates to pretax income. Must be matched with related income. Case 3-2: Lone Pine Café (B) Note: This case is unchanged fro the Tenth Edition. Approach This case introduces students to preparation of an income statement based on analyzing transactions. At this stage‚ students are not expected to set up accounts in the formal sense
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coffee shop market even as US giants Starbucks and Dunkin’ Donuts finalise plans to tap into increasing out-of-home consumption of coffee in the country. Hindustan Unilever has quietly opened a ’Bru World Cafe’ outlet on a pilot basis at Juhu‚ an upmarket western suburb of Mumbai. "Bru World Cafe will be bringing various coffee experiences across the globe to the Indian palette‚" HUL’s beverages category head Arun Srinivas said. Rising affluence in the country and the fact that consumers now
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