Airlines. Southwest leases some of its planes. Suppose the leases can be structured either as operating leases or as capital leases. Which type of lease would you prefer for Southwest? Why? Consider what would happen to Southwest s debt ratio if its operating leases in footnote 8 were capitalized‚ and the related liabilities recognized. Computing Southwests debt ratio two ways (operating leases versus reclassifying them as capital leases) will make your decision clear (using Southwest s actual figures
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Clearly speaking Pronunciation in action for teachers Anne Burns and Stephanie Claire Clearly speaking Pronunciation in action for teachers Anne Burns and Stephanie Claire Published by the National Centre for English Language Teaching and Research Macquarie University‚ Sydney NSW 2109 for the AMEP Research Centre on behalf of the Department of Immigration and Multicultural and Indigenous Affairs Burns‚ Anne. Clearly speaking: pronunciation in action for teachers. Bibliography. ISBN
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How does working while in high school affect high school students? There are many differing opinions both positive and negative regarding the effects of working on academic success. Working while in high school is a necessity for some in order to pursue higher education. It teaches responsibility and budgeting. However‚ on the flip side‚ there are many who would debate that teenagers in America who work during high school experience negative effects on their high school success such as‚ no social
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causes and effects of working while attending school or college. Student don’t just work because they want to. They work due to financial needs. Attending college is very expensive‚ especially if you don’t get any financial aid help. Families can’t always afford for their kids to attend college‚ so that is why student work while attending college to pay their tuition. College has very expensive books and sometimes their parents can always help a little and
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Leases Kimberly McFarland ACC 306 Intermediate Accounting II Instructor Robert Neely January 14‚ 2013 Leases Leases are used by companies and individuals to facilitate asset acquisition. They are accounted for in different ways‚ depending on whether they are operating leases or capital leases‚ and the type of financial report being generated. Residual value is important in accounting for leases and lease payment. Executory costs are accounted for as well‚ and are a consideration in
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accounting for leases is the application of this concept‚ as the classification of a lease as either a finance lease or an operating lease‚ depends on the substance of the transactions rather than the legal form of the contract. IAS 17 distinguishes between two types of lease transactions: A finance lease and an Operating lease A finance lease “is a lease that transfers substantially all the risks and rewards inherent to ownership of the asset”. An operating lease is a lease other than a finance
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Working at McDonald’s is an article that emphasizes how irrelevant working in high school is on the scale of importance in life. Amitai Etzioni points out that teenagers are distracted by repetitive jobs when they should be focusing on their education. Etzioni makes his argument about teenage jobs undermining school attendance and involvement‚ imparting few skills that will be useful later on in life‚ and skewing the values of teenagers especially their ideas about the worth of a dollar. McDonald’s
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Definition of ‘Lease’ A legal document outlining the terms under which one party agrees to rent property from another party. A lease guarantees the lessee (the renter) use of an asset and guarantees the lessor (the property owner) regular payments from the lessee for a specified number of months or years. Both the lessee and the lessor must uphold the terms of the contract for the lease to remain valid. Leases are the contracts that lay out the details of rental agreements in the real estate market
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Diversity Action Plan University of Phoenix SOC315: Cultural Diversity Dr. Abbas Khajeaian October 21‚ 2007 Introduction The purpose of this paper is to describe a selected organization or workgroup that has grown in population and diversity and to develop an action plan that has accurate information best describing the trends in population growth and diversity within this organization. The organization selected for this diversity action
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Differences between Equal Employment Opportunity initiatives‚ Affirmative Action initiatives and Diversity initiatives in organizations Tim Piper Issues in Human Resources Management – MBA 910 February 14‚ 2012 To best understand how affirmative action (AA)‚ equal employment opportunity (EEO) and diversity work together‚ I will take a look at each of them and how they interact with each other and also explore the differences of the three initiatives . First Equal employment opportunity is
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