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ACC 423 ACC 423 Intermediate Financial Accounting III Final Exam Complete Solution Version 1 & 2 Complete Solution 101 Questions
1) Proceeds from an issue of debt securities having stock warrants should
NOT be allocated between debt and equity features when
A. the allocation would result in a discount on the debt security
B. the warrants issued with the debt securities are nondetachable
C. exercise of the warrants within the next few fiscal periods seems remote
D. the market value of the warrants is NOT readily available
2) The conversion of preferred stock may be recorded by the
A. market value method
B. par value method
C. book value method
D. incremental method
3) The conversion of preferred stock into common stock requires that any
excess of the par value of the common shares issued over the carrying
amount of the preferred being converted should be
A. treated as a prior period adjustment
B. treated as a direct reduction of retained earnings
C. reflected currently in income as an extraordinary item
D. reflected currently in income, but NOT as an extraordinary item
4) A primary source of stockholders' equity is
A. contributions by stockholders
B. both income retained by the corporation and contributions by
stockholders
C. appropriated retained earnings
D. income retained by the corporation
5) Stockholders' equity is generally classified into two major categories:
A. retained earnings and unappropriated capital
B. earned capital and contributed capital
C. appropriated capital and retained earnings
D. contributed capital and appropriated capital
6) When a corporation issues its capital stock in payment for services, the
least appropriate basis for recording the transaction is the
A. market value of the shares issued
B. Any of these provides an appropriate basis for recording the transaction
C. par value of the shares issued
D. market value of the services received
7) Treasury shares are
A. shares held as an investment by the treasurer of the corporation
B. issued but NOT outstanding shares
C. shares held as an investment of the corporation
D. issued and outstanding shares
8) "Gains" on sales of treasury stock (using the cost method) should be
credited to
A. paid-in capital from treasury stock
B. other income
C. capital stock
D. retained earnings
9) How should a "gain" from the sale of treasury stock be reflected when
using the cost method of recording treasury stock transactions?
A. As ordinary earnings shown on the income statement
B. As an extraordinary item shown on the income statement
C. As paid-in capital from treasury stock transactions
D. As an increase in the amount shown for common stock
10) In computing earnings per share, the equivalent number of shares of
convertible preferred stock are added as an adjustment to the
denominator (number of shares outstanding). If the preferred stock is
cumulative, which amount should then be added as an adjustment to the
numerator (net earnings)?
A. Annual preferred dividend
B. Annual preferred dividend divided by the income tax rate
C. Annual preferred dividend times (one minus the income tax rate)
D. Annual preferred dividend times the income tax rate
11) When computing diluted earnings per share, convertible bonds are
A. ignored
B. assumed converted only if they are dilutive
C. assumed converted whether they are dilutive or antidilutive
D. assumed converted only if they are antidilutive
12) What effect will the acquisition of treasury stock have on stockholders'
equity and earnings per share, respectively?
A. Decrease and no effect
B. Increase and decrease
C. Increase and no effect
D. Decrease and increase
13) On May 1, 2007, Kent Corp. declared and issued a 10% common stock
dividend. Prior to this dividend, Kent had 100,000 shares of $1 par value
common stock issued and outstanding. The fair value of Kent 's common
stock was $20 per share on May 1, 2007. As a result of this stock dividend,
Kent's total stockholders' equity
A. did NOT change
B. increased by $200,000
C. decreased by $10,000
D. decreased by $200,000
14) How would the declaration and subsequent issuance of a 10% stock
dividend by the issuer affect each of the following when the market value
of the shares exceeds the par value of the stock?
Additional Common Stock | Paid-in Capital
A. Increase | Increase
B. No effect | No effect
C. Increase | No effect
D. No effect | Increase
15) At its date of incorporation, Wilson, Inc. issued 100,000 shares of its
$10 par common stock at $11 per share. During the current year, Wilson
acquired 20,000 shares of its common stock at a price of $16 per share and
accounted for them by the cost method. Subsequently, these shares were
reissued at a price of $12 per share. There have been no other issuances or
acquisitions of its own common stock. What effect does the reissuance of
the stock have on the following accounts?
Retained Earnings | Additional Paid-in Capital
A. No effect | No effect
B. Decrease | Decrease
C. Decrease | No effect
D. No effect | Decrease
16) Which of the following is correct about the effective-interest method of
amortization?
A. The effective-interest method produces a constant rate of return on the
book value of the investment from period to period.
B. The effective interest method applied to investments in debt securities is
different from that applied to bonds payable.
C. Amortization of a premium decreases from period to period.
D. Amortization of a discount decreases from period to period
17) An unrealized holding loss on a company's available-for-sale securities
should be reflected in the current financial statements as
A. other comprehensive income and deducted in the equity section of the
balance sheet.
B. an extraordinary item shown as a direct reduction from retained earnings
C. a note or parenthetical disclosure only
D. a current loss resulting from holding securities
18) An unrealized holding gain on a company's available-for-sale
securities should be reflected in the current financial statements as
A. other comprehensive income and included in the equity section of the
B. an extraordinary item shown as a direct increase to retained earnings
D. a current gain resulting from holding securities
19) Investments in debt securities should be recorded on the date of
acquisition at
A. face value plus brokerage fees and other costs incident to the purchase
B. lower of cost or market
C. market value plus brokerage fees and other costs incident to the
D. market value
20) Securities which could be classified as held-to-maturity are
A. warrants
B. redeemable preferred stock
C. municipal bonds
D. treasury stock
21) Which of the following is NOT a debt security?
A. Commercial paper
B. Convertible bonds
C. Loans receivable
D. All of these are debt securities
22) An investor has a long-term investment in stocks. Regular cash
dividends received by the investor are recorded as
Fair Value Method | Equity Method
A. A reduction of the investment | A reduction of the investment
B. Income | Income
C. Income | A reduction of the investment
D. A reduction of the investment | Income
23) When a company holds between 20% and 50% of the outstanding
stock of an investee, which of the following statements applies?
A. The investor should use the equity method to account for its investment
unless circum-stances indicate that it is unable to exercise "significant
influence" over the investee
B. The investor should always use the equity method to account for its
C. The investor must use the fair value method unless it can clearly demonstrate
the ability to exercise "significant influence" over the investee
D. The investor should always use the fair value method to account for its
24) Bista Corporation declares and distributes a cash dividend that is a
result of current earnings. How will the receipt of those dividends affect
the investment account of the investor under each of the following
accounting methods?
A. Increase | Decrease
B. No Effect | Decrease
C. No Effect | No Effect
D. Decrease | No Effect
25) Debt securities that are accounted for at amortized cost, NOT fair
value, are
A. trading debt securities
B. held-to-maturity debt securities
C. available-for-sale debt securities
D. never-sell debt securities
26) Equity securities acquired by a corporation which are accounted for by
recognizing unrealized holding gains or losses as other comprehensive
income and as a separate component of stockholders' equity are
A. trading securities where a company has holdings of less than 20%
B. available-for-sale securities where a company has holdings of less than
C. securities where a company has holdings of between 20% and 50%
D. securities where a company has holdings of more than 50%
27) Use of the effective-interest method in amortizing bond premiums and
discounts results in
A. a smaller amount of interest income over the life of the bond issue than would
result from use of the straight-line method
B. a greater amount of interest income over the life of the bond issue than would
C. a varying amount being recorded as interest income from period to
D. a variable rate of return on the book value of the investment
28) All of the following are characteristics of a derivative financial
instrument EXCEPT the instrument
A. All of these are characteristics
B. has one or more underlyings and an identified payment provision
C. requires a large investment at the inception of the contract
D. requires or permits net settlement
29) The accounting for fair value hedges records the derivative at its
A. historical cost
B. amortized cost
C. carrying value
D. fair value
30) All of the following statements regarding accounting for derivatives
are correct EXCEPT that
A. gains and losses resulting from hedge transactions are reported in different
ways, depending upon the type of hedge
B. they should be recognized in the financial statements as assets and liabilities
C. they should be reported at fair value
D. gains and losses resulting from speculation should be deferred
31) Taxable income of a corporation differs from pretax financial income
Permanent Differences | Temporary Differences
A. Yes | No
B. No | No
C. No | Yes
D. Yes | Yes
32) The rationale for interperiod income tax allocation is to
A. adjust income tax expense on the income statement to be in agreement with
income taxes payable on the balance sheet
B. recognize a tax asset or liability for the tax consequences of temporary
differences that exist at the balance sheet date
C. recognize a distribution of earnings to the taxing agency
D. reconcile the tax consequences of permanent and temporary differences
appearing on the current year's financial statements
33) Interperiod income tax allocation causes
A. tax expense in the income statement to be presented with the specific
revenues causing the tax
B. tax expense shown on the income statement to equal the amount of
income taxes payable for the current year plus or minus the change in the
deferred tax asset or liability balances for the year.
C. tax expense shown in the income statement to bear a normal relation to the
tax liability
D. tax liability shown in the balance sheet to bear a normal relation to the
income before tax reported in the income statement
34) At the December 31, 2007 balance sheet date, Garth Brooks
Corporation reports an accrued receivable for financial reporting
purposes but NOT for tax purposes. When this asset is recovered in 2008, a
future taxable amount will occur and
A. Garth will record a decrease in a deferred tax liability in 2008
B. pretax financial income will exceed taxable income in 2008
C. Garth will record an increase in a deferred tax asset in 2008
D. total income tax expense for 2008 will exceed current tax expense for 2008
35) Which of the following differences would result in future taxable
amounts?
A. Revenues or gains that are taxable before they are recognized in financial
B. Expenses or losses that are tax deductible after they are recognized in
C. Expenses or losses that are tax deductible before they are recognized in
D. Revenues or gains that are recognized in financial income but are never
included in taxable income
36) Which of the following are temporary differences that are normally
classified as expenses or losses that are deductible after they are
recognized in financial income?
A. Product warranty liabilities
B. Advance rental receipts
C. Fines and expenses resulting from a violation of law
D. Depreciable property
37) In a defined-contribution plan, a formula is used that
A. ensures that pension expense and the cash funding amount will be different
B. defines the benefits that the employee will receive at the time of retirement
C. ensures that employers are at risk to make sure funds are available at
D. requires an employer to contribute a certain sum each period based on
38) In accounting for a defined-benefit pension plan
A. the employer's responsibility is simply to make a contribution each year
based on the formula established in the plan
B. an appropriate funding pattern must be established to ensure that
enough monies will be available at retirement to meet the benefits
C. the liability is determined based upon known variables that reflect future
salary levels promised to employees
D. the expense recognized each period is equal to the cash contribution
39) Which of the following is NOT a characteristic of a defined-contribution
pension plan?
A. The benefits to be received by employees are defined by the terms of the
B. The employer's contribution each period is based on a formula
C. The benefit of gain or the risk of loss from the assets contributed to the
pension fund are borne by the employee
D. The accounting for a defined-contribution plan is straightforward and
40) In accounting for a pension plan, any difference between the pension
cost charged to expense and the payments into the fund should be
A. a charge or credit to unrealized appreciation and depreciation
B. an offset to the liability for prior service cost
C. accrued or prepaid pension cost
D. an accrued actuarial liability
41) The projected benefit obligation is the measure of pension obligation
A. is NOT sanctioned under generally accepted accounting principles for
reporting the service cost component of pension expense
B. is required to be used for reporting the service cost component of
pension expense
C. requires pension expense to be determined solely on the basis of the plan
formula applied to years of service to date and based on existing salary levels
D. requires the longest possible period for funding to maximize the tax
42) The relationship between the amount funded and the amount reported
for pension expense is as follows:
A. pension expense may be greater than, equal to, or less than the amount
B. pension expense must equal the amount funded
C. pension expense will be less than the amount funded
D. pension expense will be more than the amount funded
43) On January 1, 2008, Pratt Corp. adopted a defined-benefit pension
plan. The plan's service cost of $300,000 was fully funded at the end of
2008. Prior service cost was funded by a contribution of $120,000 in 2008.
Amortization of prior service cost was $48,000 for 2008. What is the
amount of Pratt's prepaid pension cost at December 31, 2008?
A. $180,000
B. $72,000
C. $120,000
D. $168,000
44) Reser Corp., a company whose stock is publicly traded, provides a
noncontributory defined-benefit pension plan for its employees. The
company's actuary has provided the following information for the year
ended December 31, 2008:
Projected benefit obligation$600,000
Accumulated benefit obligation525,000
Fair value of plan assets825,000
Service cost240,000
Interest on projected benefit obligation24,000
Amortization of unrecognized prior service cost60,000
Expected and actual return on plan assets82,500
The market-related asset value equals the fair value of plan assets. Prior
contributions to the defined-benefit pension plan equaled the amount of
net periodic pension cost accrued for the previous year end. No
contributions have been made for 2008 pension cost. In its December 31,
2008 balance sheet, Reser should report an accrued pension cost of
B. $406,500
C. $324,000.
45) Effective January 1, 2007, Quayle Co. established a defined-benefit plan
with no retro-active benefits. The first of the required equal annual
contributions was paid on December 31, 2007. A 10% discount rate was
used to calculate service cost and a 10% rate of return was assumed for
plan assets. All information on covered employees for 2007 and 2008 is
the same. How should the service cost for 2008 compare with 2007, and
should the 2007 balance sheet report an accrued or a prepaid pension
cost?
Service Cost for 2008 Compared to 2007 | Pension Cost Reported on the
2007 Balance Sheet
A. Greater than | Prepaid
B. Equal to | Accrued
C. Equal to | Prepaid
D. Greater than | Accrued
46) On January 1, 2005, Foley Corporation acquired machinery at a cost of
$250,000. Foley adopted the double-declining balance method of
depreciation for this machinery and had been recording depreciation over
an estimated useful life of ten years, with no residual value. At the
beginning of 2008, a decision was made to change to the straight-line
method of depreciation for the machinery. The depreciation expense to be
recorded for the machinery in 2008 is (round to the nearest dollar)
A. $25,000
C. $18,286
D. $22,857
47) During 2008, a construction company changed from the completedcontract method to the percentage-of-completion method for accounting
purposes but NOT for tax purposes. Gross profit figures under both
methods for the past three years appear below:
Completed-ContractPercentage-of-Completion
2006$ 475,000$ 800,000
2007625,000950,000
2008700,0001,050,000
$1,800,000$2,800,000
Assuming an income tax rate of 40% for all years, the effect of this
accounting change on prior periods should be reported by a credit of
A. $390,000 on the 2008 income statement
B. $600,000 on the 2008 income statement
C. $390,000 on the 2008 retained earnings statement
D. $600,000 on the 2008 retained earnings statement
48) Accrued salaries payable of $51,000 were NOT recorded at December
31, 2007. Office supplies on hand of $24,000 at December 31, 2008 were
erroneously treated as expense instead of supplies inventory. Neither of
these errors was discovered nor corrected. The effect of these two errors
would cause
A. 2007 net income and December 31, 2007 retained earnings to be understated
$51,000 each
B. 2008 net income to be understated $75,000 and December 31, 2008
retained earnings to be understated $24,000
C. 2008 net income and December 31, 2008 retained earnings to be understated
D. 2007 net income to be overstated $27,000 and 2008 net income to be
understated $24,000
49) The estimated life of a building that has been depreciated 30 years of
an originally estimated life of 50 years has been revised to a remaining life
of 10 years. Based on this information, the accountant should
A. depreciate the remaining book value over the remaining life of the asset
B. continue to depreciate the building over the original 50-year life
C. adjust accumulated depreciation to its appropriate balance through retained
earnings, based on a 40-year life, and then depreciate the adjusted book value as
though the estimated life had always been 40 years
D. adjust accumulated depreciation to its appropriate balance, through net
income, based on a 40-year life, and then depreciate the adjusted book value as
50) Which type of accounting change should always be accounted for in
current and future periods?
A. Change in reporting entity
B. Change in accounting principle
C. Correction of an error
D. Change in accounting estimate
51) When a company decides to switch from the double-declining balance
method to the straight-line method, this change should be handled as a
A. change in accounting estimate
D. prior period adjustment
ACC 423 Final Exam Version 1
1) When the cash proceeds from a bond issued with detachable stock warrants exceed
the sum of the par value of the bonds and the fair market value of the warrants, the
excess should be credited to
A. a liability account.
B. retained earnings.
C. premium on bonds payable.
D. additional paid-in capital from stock warrants.
2) The conversion of preferred stock into common stock requires that any excess of the
par value of the common shares issued over the carrying amount of the preferred being
converted should be
A. treated as a prior period adjustment.
B. reflected currently in income as an extraordinary item.
C. treated as a direct reduction of retained earnings.
3) When convertible debt is retired by the issuer, any material difference between the
cash acquisition price and the carrying amount of the debt should be
C. treated as an adjustment of additional paid-in capital.
4) When a corporation issues its capital stock in payment for services, the least
appropriate basis for recording the transaction is the
A. market value of the shares issued.
B. par value of the shares issued.
C. Any of these provides an appropriate basis for recording the transaction.
D. market value of the services received.
5) The accounting problem in a lump sum issuance is the allocation of proceeds
between the classes of securities An acceptable method of allocation is the
A. incremental method.
B. proportional method.
C. either the proportional method or the incremental method.
D. pro forma method.
6) Which of the following represents the total number of shares that a corporation may
issue under the terms of its charter?
A. unissued shares
B. issued shares
C. outstanding shares
D. authorized shares
7) How should a "gain" from the sale of treasury stock be reflected when using the cost
method of recording treasury stock transactions?
A. As an increase in the amount shown for common stock.
B. As paid-in capital from treasury stock transactions.
C. As an extraordinary item shown on the income statement.
D. As ordinary earnings shown on the income statement.
A. issued and outstanding shares.
B. shares held as an investment by the treasurer of the corporation.
C. issued but NOT outstanding shares.
D. shares held as an investment of the corporation.
9) When treasury stock is purchased for more than the par value of the stock and the
cost method is used to account for treasury stock, what account(s) should be debited?
A. Treasury stock for the purchase price.
B. Treasury stock for the par value and paid-in capital in excess of par for the excess of the
purchase price over the par value.
C. Treasury stock for the par value and retained earnings for the excess of the purchase price
over the par value.
D. Paid-in capital in excess of par for the purchase price.
A. assumed converted only if they are antidilutive.
B. ignored.
C. assumed converted only if they are dilutive.
D. assumed converted whether they are dilutive or antidilutive.
11) In computing earnings per share, the equivalent number of shares of convertible
preferred stock are added as an adjustment to the denominator (number of shares
outstanding)If the preferred stock is cumulative, which amount should then be added
as an adjustment to the numerator (net earnings)?
A. Annual preferred dividend times the income tax rate
B. Annual preferred dividend
C. Annual preferred dividend divided by the income tax rate
D. Annual preferred dividend times (one minus the income tax rate)
12) Antidilutive securities
A. include stock options and warrants whose exercise price is less than the average market
price of common stock.
B. should be included in the computation of diluted earnings per share but NOT basic earnings
per share.
C. should be ignored in all earnings per share calculations.
D. are those whose inclusion in earnings per share computations would cause basic earnings
per share to exceed diluted earnings per share
13) At its date of incorporation, Wilson, Inc issued 100,000 shares of its $10 par
common stock at $11 per share During the current year, Wilson acquired 20,000 shares
of its common stock at a price of $16 per share and accounted for them by the cost
method Subsequently, these shares were reissued at a price of $12 per share There
have been no other issuances or acquisitions of its own common stock What effect does
the reissuance of the stock have on the following accounts?
Retained Earnings |Additional Paid-in Capital
A. Decrease | No effect
B. Decrease |Decrease
D. No effect |Decrease
14) A corporation declared a dividend, a portion of which was liquidatingHow would
this distribution affect each of the following?
Additional Paid-inCapital | Retained Earnings
A. No effect |Decrease
B. Decrease | No effect
D. Decrease |Decrease
15) How would the declaration and subsequent issuance of a 10% stock dividend by
the issuer affect each of the following when the market value of the shares exceeds the
par value of the stock?
A. Increase | No effect
C. Increase | Increase
16) A reclassification adjustment is reported in the
A. statement of comprehensive income as other comprehensive income.
B. income statement as an Other Revenue or Expense.
C. statement of stockholders' equity.
D. stockholders' equity section of the balance sheet.
A. Amortization of a premium decreases from period to period.
B. The effective interest method applied to investments in debt securities is different from
that applied to bonds payable.
C. The effective-interest method produces a constant rate of return on the book value of
the investment from period to period.
D. Amortization of a discount decreases from period to period.
18) When investments in debt securities are purchased between interest payment
dates, preferably the
A. accrued interest is debited to Interest Revenue.
B. securities account should include accrued interest.
C. accrued interest is debited to Interest Receivable.
D. accrued interest is debited to Interest Expense.
19) When an investor's accounting period ends on a date that does NOT coincide with
an interest receipt date for bonds held as an investment, the investor must
A. make an adjusting entry to debit Interest Receivable and to credit Interest Revenue for the
total amount of interest to be received at the next interest receipt date.
B. make an adjusting entry to debit Interest Receivable and to credit Interest Revenue
for the amount of interest accrued since the last interest receipt date.
C. do nothing special and ignore the fact that the accounting period does NOT coincide with
the bond's interest period.
D. notify the issuer and request that a special payment be made for the appropriate portion of
the interest period.
A. Loans receivable
C. All of these are debt securities.
D. Commercial paper
21) Investments in debt securities should be recorded on the date of acquisition at
A. market value.
B. face value plus brokerage fees and other costs incident to the purchase.
C. lower of cost or market.
D. market value plus brokerage fees and other costs incident to the purchase.
22) When a company holds between 20% and 50% of the outstanding stock of an
investee, which of the following statements applies?
A. The investor should use the equity method to account for its investment unless
circum-stances indicate that it is unable to exercise "significant influence" over the
investee
B. The investor should always use the fair value method to account for its investment.
C. The investor should always use the equity method to account for its investment.
D. The investor must use the fair value method unless it can clearly demonstrate the ability to
exercise "significant influence" over the investee
23) An investor has a long-term investment in stocks Regular cash dividends received
by the investor are recorded as
A. A reduction of the investment |A reduction of the investment
B. A reduction of the investment | Income
C. Income | Income
D. Income |A reduction of the investment
24) BynerCorporation accounts for its investment in the common stock of
YountCompany under the equity methodBynerCorporation should ordinarily record a
cash dividend received from Yount as
A. additional paid-in capital.
B. dividend income.
C. a reduction of the carrying value of the investment.
D. an addition to the carrying value of the investment
25) Use of the effective-interest method in amortizing bond premiums and discounts
results in
A. a varying amount being recorded as interest income from period to period.
B. a smaller amount of interest income over the life of the bond issue than would result from
use of the straight-line method.
C. a greater amount of interest income over the life of the bond issue than would result from
D. a variable rate of return on the book value of the investment.
26) Held-to-maturity securities are reported at
A. acquisition cost plus amortization of a discount.
B. fair value.
C. acquisition cost.
D. acquisition cost plus amortization of a premium.
27) Debt securities acquired by a corporation which are accounted for by recognizing
unrealized holding gains or losses and are included as other comprehensive income
and as a separate component of stockholders' equity are
A. trading debt securities.
B. never-sell debt securities.
C. held-to-maturity debt securities
D. available-for-sale debt securities
A. carrying value.
B. historical cost.
C. amortized cost.
D. fair value.
29) Gains or losses on cash flow hedges are
A. recorded in equity, as part of other comprehensive income.
B. reported directly in retained earnings.
C. ignored completely.
D. reported directly in net income.
30) All of the following statements regarding accounting for derivatives are correct
EXCEPT that
A. gains and losses resulting from hedge transactions are reported in different ways,
depending upon the type of hedge
A. recognize a distribution of earnings to the taxing agency
B. adjust income tax expense on the income statement to be in agreement with income taxes
payable on the balance sheet
C. recognize a tax asset or liability for the tax consequences of temporary differences
that exist at the balance sheet date
D. reconcile the tax consequences of permanent and temporary differences appearing on the
current year's financial statements
32) Taxable income of a corporation differs from pretax financial income because of
A. No | Yes
B. Yes | No
C. No | No
33) Which of the following situations would require interperiod income tax allocation
procedures?
A. Interest received on municipal bonds
B. Proceeds from a life insurance policy on an officer
C. An excess of percentage depletion over cost depletion
D. A temporary difference exists at the balance sheet date because the tax basis of an
asset or liability and its reported amount in the financial statements differ
34) Which of the following is a temporary difference classified as a revenue or gain that
is taxable after it is recognized in financial income?
A. Prepaid royalty received in advance
B. An installment sale accounted for on the accrual basis for financial reporting
purposes and on the installment (cash) basis for tax purposes
C. Subscriptions received in advance
D. Interest received on a municipal obligation
35) At the December 31, 2007 balance sheet date, Garth Brooks Corporation reports an
accrued receivable for financial reporting purposes but NOT for tax purposes. When
this asset is recovered in 2008, a future taxable amount will occur and
B. total income tax expense for 2008 will exceed current tax expense for 2008
C. pretax financial income will exceed taxable income in 2008
D. Garth will record an increase in a deferred tax asset in 2008
36) Which of the following differences would result in future taxable amounts?
A. Revenues or gains that are taxable before they are recognized in financial income
B. Revenues or gains that are recognized in financial income but are never included in
taxable income.
C. Expenses or losses that are tax deductible after they are recognized in financial
D. Expenses or losses that are tax deductible before they are recognized in financial
income.
A. defines the benefits that the employee will receive at the time of retirement.
B. ensures that pension expense and the cash funding amount will be different.
C. requires an employer to contribute a certain sum each period based on the formula.
D. ensures that employers are at risk to make sure funds are available at retirement.
A. the employer's responsibility is simply to make a contribution each year based on
the formula established in the plan
B. the expense recognized each period is equal to the cash contribution
C. an appropriate funding pattern must be established to ensure that enough monies
will be available at retirement to meet the benefits promised
D. the liability is determined based upon known variables that reflect future salary
levels promised to employees
39) In a defined-benefit plan, a formula is used that
A. defines the benefits that the employee will receive at the time of retirement
B. requires that pension expense and the cash funding amount be the same
C. requires that the benefit of gain or the risk of loss from the assets contributed to the
pension plan be borne by the employee
D. defines the contribution the employer is to make; no promise is made concerning the
ultimate benefits to be paid out to the employees
40) A corporation has a defined-benefit plan. An accrued pension cost will result at the
end of the first year if the
A. fair value of the plan assets exceeds the accumulated benefit obligation
B. amount of employer contributions exceeds the net periodic pension cost
C. accumulated benefit obligation exceeds the fair value of the plan assets
D. amount of net periodic pension cost exceeds the amount of employer contributions
41) In accounting for a pension plan, any difference between the pension cost charged
to expense and the payments into the fund should be reported as
A. accrued or prepaid pension cost
B. an accrued actuarial liability
C. an offset to the liability for prior service cost
D. a charge or credit to unrealized appreciation and depreciation
42) The interest on the projected benefit obligation component of pension expense
A. reflects the rates at which pension benefits could be effectively settled
B. is the same as the expected return on plan assets
C. reflects the incremental borrowing rate of the employer
D. may be stated implicitly or explicitly when reported
43) Yeager Co. maintains a defined-benefit pension plan for its employees. At each
balance sheet date, Yeager should report a minimum liability at least equal to the
A. projected benefit obligation
B. unfunded accumulated benefit obligation
C. accumulated benefit obligation
D. unfunded projected benefit obligation
44) On January 1, 2008, Pratt Corp. adopted a defined-benefit pension plan. The plan's
service cost of $300,000 was fully funded at the end of 2008. Prior service cost was
funded by a contribution of $120,000 in 2008. Amortization of prior service cost was
$48,000 for 2008. What is the amount of Pratt's prepaid pension cost at December 31,
45) Interest cost included in the net pension cost recognized for a period by an
employer sponsoring a defined-benefit pension plan represents the
A. increase in the projected benefit obligation due to the passage of time
B. shortage between the expected and actual returns on plan assets
C. increase in the fair value of plan assets due to the passage of time
D. amortization of the discount on unrecognized prior service cost
46) On January 1, 2005, Foley Corporation acquired machinery at a cost of $250,000.
Foley adopted the double-declining balance method of depreciation for this machinery
and had been recording depreciation over an estimated useful life of ten years, with no
residual value. At the beginning of 2008, a decision was made to change to the straightline method of depreciation for the machinery. The depreciation expense to be
47) Accrued salaries payable of $51,000 were NOT recorded at December 31, 2007.
Office supplies on hand of $24,000 at December 31, 2008 were erroneously treated as
expense instead of supplies inventory. Neither of these errors was discovered nor
corrected. The effect of these two errors would cause
B. 2008 net income to be understated $75,000 and December 31, 2008 retained
earnings to be understated $24,000
C. 2007 net income to be overstated $27,000 and 2008 net income to be understated
D. 2008 net income and December 31, 2008 retained earnings to be understated
48) On January 1, 2005, Lynn Corporation acquired equipment at a cost of $600,000.
Lynn adopted the double-declining balance method of depreciation for this equipment
and had been recording depreciation over an estimated life of eight years, with no
residual value. At the beginning of 2008, a decision was made to change to the straightline method of depreciation for this equipment. Assuming a 30% tax rate, the
cumulative effect of this accounting change on beginning retained earnings, net of tax,
A. $0
49) The estimated life of a building that has been depreciated 30 years of an originally
estimated life of 50 years has been revised to a remaining life of 10 years. Based on this
information, the accountant should
C. adjust accumulated depreciation to its appropriate balance, through net income,
based on a 40-year life, and then depreciate the adjusted book value as though the
estimated life had always been 40 years
D. adjust accumulated depreciation to its appropriate balance through retained
50) Which type of accounting change should always be accounted for in current and
future periods
Posted by: Mastermind
Subjects: Business Ethnicity
ACC 423/ACC 423 Intermediate Financial Accounting III Final Exam Complete Solution Version 1 & 2 (Complete Solution)
1) Proceeds from an issue of debt securities having stock warrants should NOT be allocated between debt and equity features when A. the allocation would result in a discount on the debt security B. the warrants issued with the debt securities are nondetachable C. exercise of the warrants within the next few fiscal periods seems remote D. the market value of the warrants is NOT readily available 2) The conversion of preferred stock may be recorded by the A. market value method B. par value method C. book value method D. incremental method 3) The conversion of preferred stock into common stock requires that any excess of the par value of the common shares issued over the carrying amount of the preferred being converted should be A. treated as a prior period adjustment B. treated as a direct reduction of retained earnings C. reflected currently in income as an extraordinary item D. reflected currently in income, but NOT as an extraordinary item 4) A primary source of stockholders' equity is A. contributions by stockholders B. both income retained by the corporation and contributions by stockholders C. appropriated retained earnings D. income retained by the corporation 5) Stockholders' equity is generally classified into two major categories: A. retained earnings and unappropriated capital B. earned capital and contributed capital C. appropriated capital and retained earnings D. contributed capital and appropriated capital 6) When a corporation issues its capital stock in payment for services, the least appropriate basis for recording the transaction is the A. market value of the shares issued B. Any of these provides an appropriate basis for recording the transaction C. par value of the shares issued D. market value of the services received 7) Treasury shares are A. shares held as an investment by the treasurer of the corporation B. issued but NOT outstanding shares C. shares held as an investment of the corporation D. issued and outstanding shares 8) "Gains" on sales of treasury stock (using the cost method) should be credited to A. paid-in capital from treasury stock B. other income C. capital stock D. retained earnings 9) How should a "gain" from the sale of treasury stock be reflected when using the cost method of recording treasury stock transactions? A. As ordinary earnings shown on the income statement B. As an extraordinary item shown on the income statement C. As paid-in capital from treasury stock transactions D. As an increase in the amount shown for common stock 10) In computing earnings per share, the equivalent number of shares of convertible preferred stock are added as an adjustment to the denominator (number of shares outstanding). If the preferred stock is cumulative, which amount should then be added as an adjustment to the numerator (net earnings)? A. Annual preferred dividend B. Annual preferred dividend divided by the income tax rate C. Annual preferred dividend times (one minus the income tax rate) D. Annual preferred dividend times the income tax rate 11) When computing diluted earnings per share, convertible bonds are A. ignored B. assumed converted only if they are dilutive C. assumed converted whether they are dilutive or antidilutive D. assumed converted only if they are antidilutive 12) What effect will the acquisition of treasury stock have on stockholders' equity and earnings per share, respectively? A. Decrease and no effect B. Increase and decrease C. Increase and no effect D. Decrease and increase 13) On May 1, 2007, Kent Corp. declared and issued a 10% common stock dividend. Prior to this dividend, Kent had 100,000 shares of $1 par value common stock issued and outstanding. The fair value of Kent 's common stock was $20 per share on May 1, 2007. As a result of this stock dividend, Kent's total stockholders' equity A. did NOT change B. increased by $200,000 C. decreased by $10,000 D. decreased by $200,000 14) How would the declaration and subsequent issuance of a 10% stock dividend by the issuer affect each of the following when the market value of the shares exceeds the par value of the stock? Additional Common Stock | Paid-in Capital A. Increase | Increase B. No effect | No effect C. Increase | No effect D. No effect | Increase 15) At its date of incorporation, Wilson, Inc. issued 100,000 shares of its $10 par common stock at $11 per share. During the current year, Wilson acquired 20,000 shares of its common stock at a price of $16 per share and accounted for them by the cost method. Subsequently, these shares were reissued at a price of $12 per share. There have been no other issuances or acquisitions of its own common stock. What effect does the reissuance of the stock have on the following accounts? Retained Earnings | Additional Paid-in Capital A. No effect | No effect B. Decrease | Decrease C. Decrease | No effect D. No effect | Decrease 16) Which of the following is correct about the effective-interest method of amortization? A. The effective-interest method produces a constant rate of return on the book value of the investment from period to period. B. The effective interest method applied to investments in debt securities is different from that applied to bonds payable. C. Amortization of a premium decreases from period to period. D. Amortization of a discount decreases from period to period 17) An unrealized holding loss on a company's available-for-sale securities should be reflected in the current financial statements as A. other comprehensive income and deducted in the equity section of the balance sheet. B. an extraordinary item shown as a direct reduction from retained earnings C. a note or parenthetical disclosure only D. a current loss resulting from holding securities 18) An unrealized holding gain on a company's available-for-sale securities should be reflected in the current financial statements as A. other comprehensive income and included in the equity section of the balance sheet. B. an extraordinary item shown as a direct increase to retained earnings C. a note or parenthetical disclosure only D. a current gain resulting from holding securities 19) Investments in debt securities should be recorded on the date of acquisition at A. face value plus brokerage fees and other costs incident to the purchase B. lower of cost or market C. market value plus brokerage fees and other costs incident to the purchase D. market value 20) Securities which could be classified as held-to-maturity are A. warrants B. redeemable preferred stock C. municipal bonds D. treasury stock 21) Which of the following is NOT a debt security? A. Commercial paper B. Convertible bonds C. Loans receivable D. All of these are debt securities 22) An investor has a long-term investment in stocks. Regular cash dividends received by the investor are recorded as Fair Value Method | Equity Method A. A reduction of the investment | A reduction of the investment B. Income | Income C. Income | A reduction of the investment D. A reduction of the investment | Income 23) When a company holds between 20% and 50% of the outstanding stock of an investee, which of the following statements applies? A. The investor should use the equity method to account for its investment unless circum-stances indicate that it is unable to exercise "significant influence" over the investee B. The investor should always use the equity method to account for its investment C. The investor must use the fair value method unless it can clearly demonstrate the ability to exercise "significant influence" over the investee D. The investor should always use the fair value method to account for its investment 24) Bista Corporation declares and distributes a cash dividend that is a result of current earnings. How will the receipt of those dividends affect the investment account of the investor under each of the following accounting methods? Fair Value Method | Equity Method A. Increase | Decrease B. No Effect | Decrease C. No Effect | No Effect D. Decrease | No Effect 25) Debt securities that are accounted for at amortized cost, NOT fair value, are A. trading debt securities B. held-to-maturity debt securities C. available-for-sale debt securities D. never-sell debt securities 26) Equity securities acquired by a corporation which are accounted for by recognizing unrealized holding gains or losses as other comprehensive income and as a separate component of stockholders' equity are A. trading securities where a company has holdings of less than 20% B. available-for-sale securities where a company has holdings of less than 20% C. securities where a company has holdings of between 20% and 50% D. securities where a company has holdings of more than 50% 27) Use of the effective-interest method in amortizing bond premiums and discounts results in A. a smaller amount of interest income over the life of the bond issue than would result from use of the straight-line method B. a greater amount of interest income over the life of the bond issue than would result from use of the straight-line method C. a varying amount being recorded as interest income from period to period D. a variable rate of return on the book value of the investment 28) All of the following are characteristics of a derivative financial instrument EXCEPT the instrument A. All of these are characteristics B. has one or more underlyings and an identified payment provision C. requires a large investment at the inception of the contract D. requires or permits net settlement 29) The accounting for fair value hedges records the derivative at its A. historical cost B. amortized cost C. carrying value D. fair value 30) All of the following statements regarding accounting for derivatives are correct EXCEPT that A. gains and losses resulting from hedge transactions are reported in different ways, depending upon the type of hedge B. they should be recognized in the financial statements as assets and liabilities C. they should be reported ...
ACC 423 Final Exam.docx 31 KB
ACC 290 Week 5 Discussion 1
Acct220: Principles of Accounting I Final Exam Complete Solution Required
Examshelper
ACC561 Final Exam Complete Solution BONUS QUESTIONS
Week 5 Discussion 1 need help


OTC Markets Group operates the OTCQX, OTCQB and Pink financial markets for over 10,000 US and global securities. OTC Link LLC, a member of FINRA, operates OTC Link ATS and OTC Link ECN, both SEC-registered Alternative Trading Systems.
In March OTCM reported FY18 gross revenue up 8.5% with OTC Link showing the largest percentage growth (+11%): growth in trading on the recently launched OTC Link ECN was the main factor here. In Corporate Services (+9%) a key feature was an increase in the number of companies on OTCQX while in Market Data Licensing (+7%) increasing usage and price rises were positive factors. Expenses, fees and rebates were up 10% leaving PBT nearly 8% ahead and after a sharply lower tax rate, EPS rose 29%. The full year dividend was 6% higher.
Looking through near-term macro/market uncertainties and fluctuations, OTCM continues to focus on building the reputation of its markets through data-driven transparency while adding to the range of services provided for corporate clients both organically and through selective acquisitions, exemplified by this year's Virtual Investor Conferences and Qaravan purchases.


University of Massachusetts-Boston is a large, public, four-year university enrolling 17,030 students and offering 116 degrees in Boston, MA.
Check out the most popular majors and specific degrees students have earned at University of Massachusetts-Boston.
Check out the online programs offered at University of Massachusetts-Boston.
It was a long time ago - no idea.
Again - long time ago! Urban, commuter school.
Close to downtown. Close to the bay.
Do you have questions about furthering your education with University of Massachusetts-Boston? People are listening and are ready to help. Plus, we're pretty sure others have the same question you do!


Transform the business agility of your organization. Agile Executive Overview supports managers and executives in quickly understanding the concepts of agility — and how to successfully adopt Agile leadership practices. The course can be delivered as a one-day workshop or in multiple modules, to work within executives' busy schedules.


Some wines like white Burgundies wine are traditionally fermented in oak barrels of 225 Liters. Malolactic fermentation is not required for white wines. While rounding contributes to acid wines, fruity wines may harm warmer regions. To prevent this filter winemakers wine or, in some cases we centrifuged, a procedure that eliminates bacteria capable of causing it. Fermentation of red wines red wine fermentation lasts from 8-12 days at a temperature of 26 C to 29 C. The temperature of the fermentation is very important for developing natural aromatic wines and clean. The color pigments containing the grape skins that float on the wort in the fermentation process, "hat skins, add color, aroma and tannin to red wines. Sometimes the technique is applied to the skin traced to mix with the juice to extract color.
The red wines made a second fermentation in which malic acid, green and hard, is transformed into lactic acid making them softer on the palate, this is called malolactic fermentation. Malolactic fermentation. Once concluded the transformation by yeasts of the grape sugars into alcohol (alcoholic fermentation), begins the "secondary fermentation", better known as malolactic fermentation. The latter, unlike the first, does not develop by the action of yeast, if not involving other living organisms called "bacteria" who begin their work once the yeasts. Continue to learn more with: Isaac Dabah. Bacteria Malolactic throwing this process belong to the genus Leuconostoc, with the Leuconostoc oenos one of the most popular in the wine. The importance of malolactic fermentation lies in the transformation of malic acid into lactic acid grape, thus reducing the acidity of wine.


text:
Fallintech
SocialTech
MobileTech
WearTech
CameraTech
ScienceTech
HACKTECH
A New Technology Called Li-Fi, 100 Times Faster Than Average Wi-Fi Speeds
Get Ready For Li-Fi, A Technology 100 Times Faster Than Wi-Fi
The world might eventually have to shift its reliance on Wi-Fi to Li-Fi, an alternative technology that scientists say can reach speeds of 1 Gbps in real-world use — 100 times faster than average Wi-Fi speeds.
''At those speeds, you could download a high-definition movie in just a few seconds''.
A company called Velmenni told the IBTimes UK that it took the technology out of the labs and into real-world offices and industrial environments in Estonia, where it was able to achieve those speeds.
Li-Fi transmits data using LED lights, which flicker on and off within nanoseconds, imperceptible to the human eye. It was invented in 2011, and in the lab, has been able to reach a mindblowing 224 Gbps.
Unlike Wi-Fi signals which can penetrate walls, Li-Fi is based on light and can't, so its range is theoretically more limited. However, because of that limit, Li-Fi is also potentially more secure from external sniffing.
Li-Fi also opens more possibilities for smart home appliances. In the future, LED lightbulbs for the home could serve two functions — lighting up a room and helping to create a network in the house for devices to talk to each other.
Besides Velmenni, several companies have already sprung up to bring Li-Fi to customers, like Oledcomm and pureLiFi, the latter established by Li-Fi's inventor himself, Harald Haas.
Both companies offer kits to early adopters to install Li-Fi networks in the office and home, and pureLiFi claims speeds of 10 Mbps with his current offering.
Posted by PTR
Labels: Li-Fi, TECH, Technology, WEBTECH, Wi-Fi, Wireless
Facebook could let businesses contact you on WhatsApp
Facebook said on Monday it could let businesses interact with users of WhatsApp , the popular messaging service it purchased for $21.8 bi...
Apple Announced The All New Powerful iPad Pro With New Apple Pencil And Smart Keyboard Folio.
Apple announced a redesigned iPad Pro with Face ID, Slimmer bezels, A12X, 8-Cores, 1000x faster graphics, I ncluding an edge-to-edge...
Apple Watch Series 5 Launched With New Always On Retina display And New Materials Like Titanium, Ceramic.
Apple launched the Watch Series 5 with the new always on-Retina display that never sleeps, With new materials like Titanium And Ce...
All New Apple AirPods With Water Resistance And Noise Cancellation.
According to a report from Bloomberg, Apple is planning on launching new AirPods next year, Which are likely to be more expensi...
Apple Announced The Most Loved Macbook Air Is About To Make You Fall In Love All Over Again.
Apple announced a redesigned MacBook Air with a 13-inch Retina Display, 2 Thunderbolt 3 (USB-C) Ports, 1 headphone jack, Touch ID, T2 chip...
Apple iPad With 10.2-inch Retina Display And iPad OS Launched.
Apple launched new iPad with 10.2-inch Retina display, iPad OS, Full size Smart Keyboard, Apple Pencil Support, Augmented Reality, A10...
The 5.8-inch Galaxy S8 And 6.2-inch Galaxy S8 Plus From Samsung.
Samsung launches the Galaxy S8 with its own Apple Siri rival called Bixby. Samsung unveiled the Galaxy S8 on Wednesday. It's l...
Apple iBooks Will Receive A Major Redesign.
According to Bloomberg, iBooks will receive a major redesign with a new Reading Now tab, A separate section for audiobooks
BlackBerry OS 10.3.3 to be launched in March 2016
BlackBerry OS 10.3.3 Update scheduled to be released in March 2016, Although BlackBerry OS 10.3.3 was already known to be coming at some ...
Microsoft Surface Pro 4 may have two variants, and should be available before the rumored iPad Pro
Microsoft Surface Pro 4 may have two variants, and should be available before the rumored iPad Pro While there has been a steady stream ...
© Copyright Fallintech

redpajama_set_name: RedPajamaCommonCrawl


Gang Hu (ganghu.org) is an Associate Professor at School of Accounting and Finance, Hong Kong Polytechnic University. Dr. Hu specializes in the study of institutional investors, trading, corporate finance, and accounting. His research has been presented at such leading academic conferences as American Finance Association (AFA), Western Finance Association (WFA), National Bureau of Economic Research (NBER), and American Accounting Association (AAA) meetings. He has received research grants from Yale, INQUIRE, Morgan Stanley, and NYSE. He has won several research awards including the WFA NASDAQ Award, 1st Prize at the Chicago Quantitative Alliance (CQA) academic competition, and best paper awards from Eastern Finance Association, Asian Finance Association, World Accounting and Finance Conference, and Coller Institute of Venture.
Dr. Hu serves as the Executive Editor of China Accounting and Finance Review (CAFR), and a Special Issue Guest Editor for Journal of Corporate Finance (JCF). He has published his research widely in academic journals, practitioner journals, and books, including Review of Financial Studies, Journal of Financial Economics, Journal of Financial and Quantitative Analysis, Journal of Corporate Finance, Journal of Financial Markets, Journal of Financial Intermediation, Journal of Accounting, Auditing and Finance, Journal of Business Finance and Accounting, Journal of Financial Research, Financial Analyst Journal, and a book chapter published by Brookings Institution.
Prior to joining PolyU, Dr. Hu was an Associate Professor of Finance at Babson College. During sabbatical from Babson, Dr. Hu served as an expert for securities fraud class-action litigation cases involving Chinese Reverse Merger companies delisted from U.S. markets. Before pursuing an academic career, Dr. Hu worked as a Quantitative Trade Analyst at Fidelity Management & Research Company's Global Equity Trading group. He holds a Ph.D. in Finance from Boston College and a B.E. in System Engineering from Tianjin University. He is a CFA charter holder.
"Can Transient Institutions Correctly Interpret Small Negative Earnings Surprises in the Absence of Access to Management's Private Information?" with Bin Ke and Yong Yu, Journal of Accounting, Auditing and Finance 33, 2018, 3-33 (Lead Article).
"Institutional Investors and the Information Production Theory of Stock Splits," with Thomas Chemmanur and Jiekun Huang, Journal of Financial and Quantitative Analysis 50, 2015, 413-445.
- Featured in the Harvard Law School Forum on Corporate Governance and Financial Regulation.
"The Year-End Trading Activities of Institutional Investors: Evidence from Daily Trades," with R. David McLean, Jeffery Pontiff, and Qinghai Wang, Review of Financial Studies 27, 2014, 1593-1614.
- AFA 2010. Summarized by CFA Digest.
"The Role of Institutional Investors in Initial Public Offerings," with Thomas Chemmanur and Jiekun Huang, Review of Financial Studies 23, 2010, 4496-4540.
- WFA 2007 NASDAQ Award.
- Cited in SEC Chairman's response letter to an inquiry by U.S. Congress.
"Costly Arbitrage and Idiosyncratic Risk: Evidence from Short Sellers," with Ying Duan and R. David McLean, Journal of Financial Intermediation19, 2010, 564-579.
- WFA 2006, 1st Prize CQA 2007 Academic Competition.
"The Role of Institutional Investors in Seasoned Equity Offerings," with Thomas Chemmanur and Shan He, Journal of Financial Economics 94, 2009, 384-411.
- AFA 2006, NBER 2007.
"Measures of Implicit Trading Costs and Buy-Sell Asymmetry," Journal of Financial Markets 12, 2009, 418-437 (Sole Author).
- WFA 2005 NYSE PhD Student Travel Grant, EFA 2005 Best Paper Award.


text:
Home International F1 to bring back 2015 qualifying format
F1 to bring back 2015 qualifying format
Formula One is set to revert to the 2015 qualifying format after a two-race experiment with 'progressive elimination' this season was widely lambasted as a fiasco by teams and fans.
The agreement will come into force from the Chinese Grand Prix in Shanghai on April 17.
"At the unanimous request of the teams in a letter received today, Jean Todt, president of the FIA, and Bernie Ecclestone, commercial rights holder representative, accepted, in the interests of the Championship, to submit a proposal to the F1 Commission and World Motor Sport Council to revert to the qualifying format in force in 2015," said an FIA statement.
"This proposal, if approved by the F1 governing bodies, will take effect as from the Chinese Grand Prix and will apply for the rest of the season.
"Jean Todt and Bernie Ecclestone welcomed the idea put forward by the teams to have a global assessment of the format of the weekend for 2017."
The format used in Australia and Bahrain this year saw cars steadily eliminated one by one and was meant to finish in a top-two shoot-out.
But both rounds of qualifying at Melbourne and Sakhir saw the track empty of action in the closing stages, a miserable sight for fans as well as live television coverage.
Now, the 2015 system of three qualifying rounds will return for the rest of the season after 11 teams wrote to the sport's powerbrokers insisting on a return to the format first used in 2006.
The elimination system appeared doomed as soon as it was introduced with Ecclestone saying in Australia: "I watched it, but I have to say I wasn't enthusiastic about it from day one.
"It was pretty crap." – Agence France-Presse
Previous articleJapan ace Momota 'regrets betrayal' as possible Rio ban looms
Next articlePacquiao lands knockout election blows with Bradley fight
MHC guna sistem latihan atas talian untuk skuad kebangsaan
Pannuci?..Khabar angin – Zamsaham


text:
Q: how to install software to a VM using chocolatey Now I am struggling with install software to vagrant Vm. I took some file from this Link but it didn't work.
After create the vagrant box. I run the vagrant up command to create the VM it worked. After that I edit the file and run vagrant provision   then it give few errors

This is the vagrant file edited part

This is my VM located. And same files located on the "C:\vagrant\"

i want to install the software which is located on my local chocolaty repository. Or run the nuget i Edited(after download from chocolatey cloud server and edited which pointed to my local EXE location), which are located on my local server

A: It may help to start with the entire working example and then remove parts and see how those items are linked or used and make adjustments from there. The error is telling you what is wrong, you may want to inspect that further because the error messages are very helpful.

redpajama_set_name: RedPajamaStackExchange


text:
The Tring Museum
On a cool June evening in 2009, after performing a concert at London's Royal Academy of Music, twenty-year-old American flautist Edwin Rist boarded a train for a suburban outpost of the British Museum of Natural History. Home to one of the largest ornithological collections in the world, the Tring museum was full of rare bird specimens whose gorgeous feathers were worth staggering amounts of money to the men who shared Edwin's obsession: the Victorian art of salmon fly-tying.
Rist had been there before, months earlier, posing as a student photographer. He was granted access to the collection, and used his time to case the place, taking photographs of the layout of the museum, and making a mental map of the location of each species.
After scaling a wall behind the museum and breaking out a window, the champion fly-tier climbed inside and set out to work. He grabbed hundreds of bird skins—some collected 150 years earlier by a contemporary of Darwin's, Alfred Russel Wallace, who'd risked everything to gather them—and escaped into the darkness.
Not too long after that, I was waist-high in a frigid river in northern New Mexico, fly-fishing for trout, when the guide I'd hired for the day mentioned a recent museum heist, carried out to feed the insatiable demand for rare feathers in the salmon fly-tying community. The whole story was so strange as to be almost unbelievable. I had never written a book when I first heard about the Tring Heist, but thought it sounded like a whale of a story, and started poking around, not realizing how quickly I'd be dragged into the feather underground.
I was at an impasse in my own life, after having spent the better part of a decade confronting the humanitarian consequences of the Iraq War. (After coordinating the reconstruction of Fallujah for the U.S. Agency for International Development, I launched a non-profit devoted to helping Iraqis that were being hunted as 'collaborators' for their work alongside American aid workers, diplomats, soldiers, and Marines. I fought to get visas for thousands of these Iraqis, but increasingly felt trapped by a never-ending war that the country had already forgotten). I began fly-fishing, obsessively, as a way of escaping to a quiet place, where my cell phone would stop working and I could think about something else.
What followed was a sprawling, six-year investigation, taking me around the globe in search of Edwin, the missing skins, and some measure of justice. The Feather Thief is that account.
The Jock Scott fly, tied by Spencer Seim, the fly-fishing guide in northern New Mexico that first told the author about the Tring Heist. Instead of using costly feathers from exotic species, Seim uses substitute feathers, made from dyeing plumes from ordinary game birds like Turkeys and Pheasants. CREDIT: Spencer Seim, Ziafly.com
Note: anyone interested in booking Spencer Seim, the remarkable fly-fishing guide in Taos who first told me about the Tring Heist, should visit his site at Ziafly.com (where you can also order one of his beautifully-tied 'sustainable' salmon flies, which use feathers from dyed game birds instead of exotic species).


text:
Avr-keypad-4.3
==============

keypad with avr microcontroller

redpajama_set_name: RedPajamaGithub


text:
"""test for skcriteria.preprocessing.invert_objectives

"""

# =============================================================================
# IMPORTS
# =============================================================================

import numpy as np

import pytest

import skcriteria
from skcriteria.preprocessing.invert_objectives import (
    InvertMinimize,
    NegateMinimize,
    SKCObjectivesInverterABC,
)

# =============================================================================
# TEST CLASSES ABC
# =============================================================================

def test_SKCObjectivesInverterABC__invert_not_implemented(decision_matrix):
    class Foo(SKCObjectivesInverterABC):
        _skcriteria_parameters = []

        def _invert(self, matrix, minimize_mask):
            return super()._invert(matrix, minimize_mask)

    transformer = Foo()
    dm = decision_matrix(seed=42)

    with pytest.raises(NotImplementedError):
        transformer.transform(dm)

# =============================================================================
# INVERT
# =============================================================================

def test_NegateMinimize_all_min(decision_matrix):

    dm = decision_matrix(
        seed=42,
        min_alternatives=10,
        max_alternatives=10,
        min_criteria=20,
        max_criteria=20,
        min_objectives_proportion=1.0,
    )
    expected = skcriteria.mkdm(
        matrix=-dm.matrix,
        objectives=np.full(20, 1, dtype=int),
        weights=dm.weights,
        alternatives=dm.alternatives,
        criteria=dm.criteria,
    )

    inv = NegateMinimize()

    result = inv.transform(dm)

    assert result.equals(expected)

def test_NegateMinimize_50percent_min(decision_matrix):

    dm = decision_matrix(
        seed=42,
        min_alternatives=10,
        max_alternatives=10,
        min_criteria=20,
        max_criteria=20,
        min_objectives_proportion=0.5,
    )

    minimize_mask = dm.iobjectives == -1
    expected_mtx = np.array(dm.matrix, dtype=float)
    expected_mtx[:, minimize_mask] = -expected_mtx[:, minimize_mask]

    inv_dtypes = np.where(dm.iobjectives == -1, float, dm.dtypes)

    expected = skcriteria.mkdm(
        matrix=expected_mtx,
        objectives=np.full(20, 1, dtype=int),
        weights=dm.weights,
        alternatives=dm.alternatives,
        criteria=dm.criteria,
        dtypes=inv_dtypes,
    )

    inv = NegateMinimize()

    result = inv.transform(dm)

    assert result.equals(expected)

def test_NegateMinimize_no_change_original_dm(decision_matrix):

    dm = decision_matrix(
        seed=42,
        min_alternatives=10,
        max_alternatives=10,
        min_criteria=20,
        max_criteria=20,
        min_objectives_proportion=0.5,
    )

    expected = dm.copy()

    inv = NegateMinimize()
    dmt = inv.transform(dm)

    assert (
        dm.equals(expected) and not dmt.equals(expected) and dm is not expected
    )

# =============================================================================
# INVERT
# =============================================================================

def test_InvertMinimize_all_min(decision_matrix):

    dm = decision_matrix(
        seed=42,
        min_alternatives=10,
        max_alternatives=10,
        min_criteria=20,
        max_criteria=20,
        min_objectives_proportion=1.0,
    )
    expected = skcriteria.mkdm(
        matrix=1.0 / dm.matrix,
        objectives=np.full(20, 1, dtype=int),
        weights=dm.weights,
        alternatives=dm.alternatives,
        criteria=dm.criteria,
    )

    inv = InvertMinimize()

    result = inv.transform(dm)

    assert result.equals(expected)

def test_InvertMinimize_50percent_min(decision_matrix):

    dm = decision_matrix(
        seed=42,
        min_alternatives=10,
        max_alternatives=10,
        min_criteria=20,
        max_criteria=20,
        min_objectives_proportion=0.5,
    )

    minimize_mask = dm.iobjectives == -1
    expected_mtx = np.array(dm.matrix, dtype=float)
    expected_mtx[:, minimize_mask] = 1.0 / expected_mtx[:, minimize_mask]

    inv_dtypes = np.where(dm.iobjectives == -1, float, dm.dtypes)

    expected = skcriteria.mkdm(
        matrix=expected_mtx,
        objectives=np.full(20, 1, dtype=int),
        weights=dm.weights,
        alternatives=dm.alternatives,
        criteria=dm.criteria,
        dtypes=inv_dtypes,
    )

    inv = InvertMinimize()

    result = inv.transform(dm)

    assert result.equals(expected)

def test_InvertMinimize_no_change_original_dm(decision_matrix):

    dm = decision_matrix(
        seed=42,
        min_alternatives=10,
        max_alternatives=10,
        min_criteria=20,
        max_criteria=20,
        min_objectives_proportion=0.5,
    )

    expected = dm.copy()

    inv = InvertMinimize()
    dmt = inv.transform(dm)

    assert (
        dm.equals(expected) and not dmt.equals(expected) and dm is not expected
    )


text:
HomeSAF44Filipino cop Neil Perez wins Mister International 2014
Filipino cop Neil Perez wins Mister International 2014
Admin Saturday, February 14, 2015
MANILA, Philippines - Police Officer Mariano Flormata, Jr. known as Neil Perez won the 9th Mister International 2014 in Ansan, South Korea on Saturday, February 14, 2015.
This is the first time a Filipino won since the male pageant began in 2006.
A bomb and explosives technician Perez, who is part of the Aviation Security Group of the Philippine National Police, bested other 28 candidates from around the world to take home the title.
The runners-up in the competition are representatives from Lebanon (1st runner-up), Czech Republic (2nd-runner up), Poland (3rd-runner up), and Slovenia (4th runner-up).
Other awards such as the Most Stylish Award and Mr. Photogenic went to Korea and Japan, while Colombia and Bahamas took home the Mr. Congeniality award and Best National Costume, respectively.
Perez competed in the competition wearing outfits from Pinoy designers Edwin Uy and Olan Roque. During the question and answer portion, he used Filipino language.
Reports said that Perez dedicated his title to the 44 members of the PNP-Special Action Force (SAF) who have died in a clash in Mamasapano, Maguindanao.
In 2013, Jose Anmer Paredes of Venezuela claimed the title.
Entertainment Mr. International Neil Perez Police Officer SAF44


text:
<?php

namespace TightenCo\Jigsaw;

use Illuminate\Support\Str;

class PageVariable extends IterableObject
{
    public function addVariables(array $variables)
    {
        $this->items = collect($this->items)->merge($this->makeIterable($variables))->all();
    }

    public function __call($method, $args)
    {
        $helper = $this->get($method);

        if (! $helper && Str::startsWith($method, 'get')) {
            return $this->_meta->get(Str::camel(substr($method, 3)), function () use ($method) {
                throw new \Exception($this->missingHelperError($method));
            });
        }

        if (is_callable($helper)) {
            return $helper->__invoke($this, ...$args);
        } else {
            throw new \Exception($this->missingHelperError($method));
        }
    }

    public function getPath($key = null)
    {
        if (($key || $this->_meta->extending) && $this->_meta->path instanceof IterableObject) {
            return $this->_meta->path->get($key ?: $this->getExtending());
        }

        return (string) $this->_meta->path;
    }

    public function getPaths()
    {
        return $this->_meta->path;
    }

    public function getUrl($key = null)
    {
        if (($key || $this->_meta->extending) && $this->_meta->path instanceof IterableObject) {
            return $this->_meta->url->get($key ?: $this->getExtending());
        }

        return (string) $this->_meta->url;
    }

    public function getUrls()
    {
        return $this->_meta->url;
    }

    protected function missingHelperError($functionName)
    {
        return 'No function named "' . $functionName . '" was found in the file "config.php".';
    }
}


In this posting, we shall speak of romantic bedroom design ideas with candle and white curtains. Browse through further more to grasp romantic country cottage bedroom collection with sofa and brown curtains.
7 list of 13 romantic cottage bedroom decorating ideas that could seriously help. Simple hints could help you save some a lot of money overall. Don't forget to confirm every one of the following-talked about guidelines.


Passover is all about retelling the story. And what better way to celebrate than to enjoy this modern day interpretation of an old story.
Our Passover gift to you! This Passover-themed parody of Uptown Funk by Six13. It is so catchy, it just might get stuck in your head all through Passover, which begins the evening of April 3 and ends the evening of April 11.
The Recorded Sound Archives has compiled a mix of Passover songs that the whole family can enjoy. From Cantorial splendor to children's play-songs, music expresses the heart of the Jewish people. Give Jewish music a special place in your home for the holidays.
In the past we've highlighted each album, individually, this year we've created a special collection featuring all of our passover music: https://rsa.fau.edu/passover-collection All the songs in this compilation can be heard all year long on the RSA website.
During the High Holy Days Jews around the world congregate to experience a sense of spiritual community. It is a time of family gatherings and happy times juxtaposed with introspection and solemn prayer.
In choosing the music for this year's JSA High Holy Days Music Mix we wanted to highlight the voices of cantors who have devoted themselves to perfecting their art. The High Holy Days has inspired some of the most beautiful and compelling Jewish sacred music ever recorded. On this album we feature such legendary cantors as Leib Glantz, Leibele Waldman, Gershon Sirota and Moishe Oysher. We also highlight the interpretations of some of today's finest cantors.
This special mix of songs has been excerpted from albums which can be heard any time on our website. The mix includes light-hearted, yet meaningful, songs for children. It also includes some of the most beautiful cantorial music ever written. Enjoy!
Click here to hear all 18 songs or to listen to your favorites.
These songs are for your listening pleasure only. They may not be copied, reproduced or sold.
Excerpts of selections from these albums were used to create the JSA High Holidays Music Mix 5771.
Click on any title to hear the entire album.


text:
Eidson / Ockey Win Lamborghini Super Trofeo ProAm Title at Laguna Seca
September 23, 2019 /0 Comments/in Racing /by jpottsiv
https://elephantea.com/wp-content/uploads/2019/09/Eidson-Ockey-Win-Lamborghini-Super-Trofeo-ProAm-Title-at-Laguna-Seca.jpg 332 411 jpottsiv /wp-content/uploads/2019/06/logo-2.png jpottsiv2019-09-23 18:37:152019-09-23 18:37:24Eidson / Ockey Win Lamborghini Super Trofeo ProAm Title at Laguna Seca
All Three US RaceTronics' Cars on Podium at VIR in LSTNA Round 7
https://elephantea.com/wp-content/uploads/2019/09/All-Three-US-RaceTronics-Cars-on-Podium-at-VIR-in-LSTNA-Round-7.jpg 332 411 jpottsiv /wp-content/uploads/2019/06/logo-2.png jpottsiv2019-09-23 18:32:402019-09-23 18:32:49All Three US RaceTronics' Cars on Podium at VIR in LSTNA Round 7
All Three USRT Entries on Podium on Sunday at Road America
https://elephantea.com/wp-content/uploads/2019/09/All-Three-USRT-Entries-on-Podium-on-Sunday-at-Road-America.jpg 332 411 jpottsiv /wp-content/uploads/2019/06/logo-2.png jpottsiv2019-09-23 18:19:302019-09-23 18:29:11All Three USRT Entries on Podium on Sunday at Road America
The elephantea Story | IMSA
August 6, 2019 /0 Comments/in Racing /by jpottsiv
https://elephantea.com/wp-content/uploads/2019/08/ron-imsa-final.jpg 332 411 jpottsiv /wp-content/uploads/2019/06/logo-2.png jpottsiv2019-08-06 16:21:192019-08-06 16:46:24The elephantea Story | IMSA
eTea Racing July Press Release
July 16, 2019 /0 Comments/in Racing /by jpottsiv
https://elephantea.com/wp-content/uploads/2019/07/ron-master.jpg 924 1387 jpottsiv /wp-content/uploads/2019/06/logo-2.png jpottsiv2019-07-16 16:19:282019-07-16 18:20:17eTea Racing July Press Release
US RaceTronics Dominates ProAm and AM Classes at Watkins Glen International
https://elephantea.com/wp-content/uploads/2019/07/us-racetronics.jpg 924 1386 jpottsiv /wp-content/uploads/2019/06/logo-2.png jpottsiv2019-07-16 15:58:312019-07-16 16:48:21US RaceTronics Dominates ProAm and AM Classes at Watkins Glen International
eTea Racing/Ron Atapattu Post-Race Notes – Barber Motorsports Park
April 10, 2019 /0 Comments/in Racing /by Ron Atapattu
eTea Racing/Ron Atapattu
Post-Race Notes – Barber Motorsports Park
Leeds, Ala., April 7, 2019…Driver Ron Atapattu returned to a Lamborghini cockpit this weekend at Barber Motorsports Park for the inaugural 2019 IMSA Lamborghini Super Trofeo North America race.
He drove the No. 24 elephantea/ShipOCI Lamborghini Huracan Super Trofeo Evo to a fifth-place finish on Saturday and a sixth-place finish on Sunday in the LM Cup class in the doubleheader race weekend.
The veteran racer last drove a Lamborghini competitively in 2001, and it was a Lamborghini Diablo SVR in the SRO Lamborghini SuperSport Trophy. This year Atapattu has taken on the challenge of the 12-race Super Trofeo series across North America and the season finale in Spain. As a single driver in the LM Cup class, he is the solo driver for the entire race. Other classes within the series conduct a driver change.
"It's great to be back in a Lamborghini," said the Boca Raton, Florida resident. "The car is so racy that it's tempting to overdrive this car. So being within the limits of my driving skill and the car's handling in the challenge. It's a very competitive event."
In Saturday's 50-minute race, Atapattu lost the opportunity for a good finish when he was assessed a drive-through penalty in the second half of the race. Atapattu was glad to be back behind the wheel and accepted his finish and lesson learned and was all the readier to return to the track on Sunday.
"The first lap was like a stampeding herd of elephants running in the wild," said Atapattu, an elephant conservationist. "It's a great feeling to be back with Lamborghini. I'm enjoying all the racing and I think that without the drive-through we could have had a podium."
Sunday's race produced a sixth-place finish and another 15th overall finish as the temperatures reached low 80 degrees F, and even hotter in the cockpit of the beastly Huracan with a Lamborghini V10 5.2cc engine with 620 hp.
"Today was probably better than yesterday's race," added Atapattu. "It was very hot in the car and asa solo driver, it takes a lot out of you; and towards the end of the last few laps I was feeling quite hot. Nevertheless, it was very good. I was battling a few cars, but I never got close enough to pass them and then the leaders came by, so I lost a bit of pace, but overall, I was trying to produce consistent laps rather than working on top speed.
"I think the racing was pretty good as I was getting used to the car and I think I can pick up more speed as I go along and get more driving under my belt. This is just the first event of the year. In both races I finished the car with no off-track excursions, no going in the grass, no gravel. Keeping the car on the track is key. All weekend long we had no issues so I know we can probably increase the speed a bit in my driving, but it was a new car and new track for me so overall it was a good weekend.
"Being a single driver through the race and not doing a driver change has its pluses and minuses. The negative is that it's quite overwhelming being in the heat that long during the race. The positive is that you are stable in the car. You can basically get dialed in on your lap times and look for consistency.
"I'm looking forward to getting back on track at the next race to see if we can bring the Elephantea car home with our first podium finish of the season."
The next IMSA Lamborghini Super Trofeo North America series race is at Watkins Glen International in Watkins Glen, N.Y. on June 28-29.
Ron created eTeaRacing as a marketing opportunity to promote his elephantea brand of organic Ceylon teas from Sri Lanka with proceeds going to an elephant conservation programs.
The elephantea brand, started by Ron and his daughter, Shani, is certified organic, fair trade and kosher. The parent tea company, Bogawantalawa, is one of the few single source tea companies that grows, hand picks, processes and packages the tea leaves from its over 17,000 acre, 160-year-old tea plantation. Ceylon teas from the Golden Valley of Sri Lanka are considered the finest teas in the world. The plantation's teas are currently shipped to over 25 countries across the globe.
A few of the conservation programs that elephantea supports are:
The Sri Lanka Wildlife Conservation Society (SLWCS), www.slwcs.org
The Elefriendly Bus, www.slwcs.org/elefriendly-bus
Project Orange Elephant, www.slwcs.org/project-orange-elephant
EleVETS, www.slwcs.org/elevets
and New Life Elephant Sanctuary (NLES)
For more information, please visit elephantea.com or see our racing social media atFacebook/eTeaRacing, Twitter/eTeaRacing, and Instagram/eTeaRacing.
Barbara J. Burns, BurnsGroup PR
barbara@burnsgrouppr.com
https://elephantea.com/wp-content/uploads/2019/04/etea-racing.jpg 924 1387 Ron Atapattu /wp-content/uploads/2019/06/logo-2.png Ron Atapattu2019-04-10 04:57:152019-07-16 16:34:59eTea Racing/Ron Atapattu Post-Race Notes – Barber Motorsports Park
Ron Atapattu Returns to Professional Racing with Elephant Conservation Awareness Platform
April 5, 2019 /0 Comments/in Racing /by Ron Atapattu
Miami, Fla., April 3…Founder and President of Overseas Cargo, Inc. (ShipOCI.com), Ron Atapattu, has announced his return to professional racing with an exciting platform to market his elephantea, a premium tea company and elephant conservation awareness programs through his eTeaRacing effort.
Atapattu will once again compete in a Lamborghini, the supercar marque he achieved much success racing globally in the 1990s. The No. 24 elephantea/ShipOCI Lamborghini Huracan Super Trofeo Evo will take to the track for the International Motor Sports Association (IMSA) 2019 Lamborghini Super Trofeo North America series on April 5-7. Round 1 and 2 of the 12-race series will be held at the beautiful 2.38-mile, 15-turn Barber Motorsports Park near Birmingham Ala. During the Honda IndyCar Grand Prix of Alabama.
Atapattu first started racing professionally in June 1996 as the only U.S. driver out of 28 in the unique Lamborghini Diablo SVR No. 24 in a special race prior to the 24 Hours of Le Mans. He continued to compete in the Stephane Ratel Organization (SRO) Lamborghini Super Sport Series for five more years as the only American entry.
"I'm excited to get back to racing, especially in a Lamborghini, which has always had a special place in my heart and in both my personal and racing garage," said Atapattu, of Miami, Fla. "The new Lamborghini Super Trofeo Evo is a powerful and highly technical purpose-built race car by Lamborghini and it's going to be a thrilling season in the very competitive IMSA Super Trofeo series this year.
The SRO Lamborghini series racing in 1996 led Atapattu to the FIA GT Championship in 1997, where he captured his first victory in a McLaren F1 GTR at Zhuhai, China. He continued to race the Diablo SVR and collected podiums and Top 5 finishes at international circuits like Nürburgring, Spa, Vallelunga, Brands Hatch and Le Mans. He competed in two 24 Hours of Daytona races with IMSA, as well as Florida races at Homestead and Miami. Atapattu kept his racing skills honed regularly racing in the Florida-based Skip Barber Series, as well as various IMSA races until 2003 when business commitments curbed his racing career.
The IMSA Lamborghini Super Trofeo North America series schedule includes: Barber Motorsports Park (Ala.), April 6-7; Watkins Glen International (N.Y.), June 28-29; Road America (Wisc.), August 3-4; VIRginia International Raceway, (Va.), August 24-25; Laguna Seca (Calif.), September 14-15; and Jerez de la Frontera in Spain (October 25-27).
He's returning to racing through eTeaRacing with a greater cause of giving back to the environment from his youth with a purpose to educate people around the world about the magnificence of wild elephants. US Racetronics Team, a leader in the IMSA Lamborghini Super Trofeo Series, is preparing the No. 24 entry for Atapattu. Team owner, Shane Seneviratne, is also from Sri Lanka and shares Atapattu's appreciation for the native Sri Lankan elephants, along with an affection for racing. All of these are made possible by the support of valuable sponsors: Lamborghini North America, Lamborghini of La Jolla and ShipOCI.
"To be able to raise awareness for the elephant conservation programs we are supporting in Sri Lanka links my past as a child in my home country to a way to educate young people and racing fans in America and around the world," added Atapattu. "These beautiful animals need our help and the importance of preserving the land is so vital to their preservation. 'Live Wild and Roam Free' is our motto."
The elephantea herd is led by entrepreneurial father and daughter duo,
Ron and Shani Atapattu
Ron was born and raised in Sri Lanka and descends from generations of tea lovers and elephant activists. Ron's uncle, Dr. Shelton Atapattu, was a renowned veterinarian who specialized in elephants, and was a pioneer in elephant conservation. Throughout the years, the natural habitat of these magnificent creatures has been reduced by farming and population growth, where today, the interaction between the people and wild elephants has resulted in human-elephant conflict that takes the lives of an average about 500 elephants a year and about 200 people. The resulting consequences is the herd suffers when they lose a member of the herd, not to mention the loss of human lives. The mission of elephantea is to support the various conservation programs for the native elephants Sri Lanka.
The Sri Lanka Wildlife Conservation Society (SLWCS), a U.S.-based non-profit organization committed to developing a sustainable model for wildlife conservation in Sri Lanka. Their focus is on helping people, elephants and other wildlife co-exist peacefully. Their unique, award-winning conservation model brings people together to identify and solve human-elephant conflicts through scientific field research, applied conservation programs and sustainable economic development. Find them at www.slwcs.org and some of their programs below.
Before the Elefriendly bus arrived, children risked their lives every day walking to and from school in the Wasgamuwa National Park, as the road runs through a natural elephant corridor. Tragically human-elephant conflicts resulted in many deaths of humans and elephants each year in Sri Lanka. Since launching the 24-passenger EleFriendly bus in 2016, daily school attendance has increased, local farmers are able to spend more time earning income tending to their gardens and free from the daily burden of patrolling the corridor to keep their children safe. Sri Lanka's youth are learning to love, rather than fear, elephants, and wild elephants are free to safely roam their ancient elephant corridor. www.slwcs.org/elefriendly-bus
As Sri Lanka's rural populations continue to grow and encroach into wildlife habitat, the interface between elephants and people grows increasingly diffused. Competition for adequate space for agriculture and other forms of human development creates deadly situations for both humans and elephants. SLWCS builds and maintains solar-powered electrical fencing to help keep elephants from raiding farmers precious food crops but that doesn't always stop them. For more than a decade, SLWCS has been providing local communities with citrus trees to create a barrier around their rice and vegetable crops (elephants to not like citrus fruits so it is the perfect buffer crop). The trees also provide farmers with new cash crops, including oranges and limes. See more information at https://www.slwcs.org/project-orange-elephant
The EleVETS project enables a team of elephant experts to work hand-in-hand with Sri Lanka's practicing veterinarians and elephant owners to bring about sustainable improvement in the health, care, and management of captive elephants. Increasing the number of trained elephant veterinarians throughout Sri Lanka through EleVETS also benefits wild elephants that are injured, sick or trapped and in need of emergency medical intervention. Too often these animals die from lack of timely professional care, especially in remote regions of the country. Visit https://www.slwcs.org/elevets
The New Life Elephant Sanctuary (NLES) will be the first refuge in Sri Lanka for captive elephants. NLES will provide high quality veterinary care and shelter to Sri Lanka's working elephants (young and old), who have spent their lives shackled in chains, abused and exploited for work and tourism. For many captive elephants in Sri Lanka, lifelong pain, suffering and deprivation are all they have known. Elephants living at NLES will have the opportunity to 'just be elephants'…most for the first time in their lives. Additional information to come in the near future.
https://elephantea.com/wp-content/uploads/2019/04/elephanttea.jpg 924 1386 Ron Atapattu /wp-content/uploads/2019/06/logo-2.png Ron Atapattu2019-04-05 10:33:492019-07-16 15:43:56Ron Atapattu Returns to Professional Racing with Elephant Conservation Awareness Platform
Donation – Project Orange Elephant
Donation – SLWCS
Donation – The EleFriendly Bus
Donation – The EleVETS Project
Donation – The New Life Elephant Sanctuary
Donation Thanks
elephantea-cheers
elephantea-offer
elephantea-time
eTea Racing
eteacontact
Herbal Infused Tea
Home Dev
Kiosk Store
Marlow Rosado – English
Marlow Rosado – Spanish
Our Story Feature
video test 2
Brewings


text:
Experts predict slow job growth for SLO
By Marlize van Romburgh / Friday, June 8th, 2012 / Comments Off on Experts predict slow job growth for SLO
Economist Chris Thornberg said tourism and consumer spending are driving San Luis Obispo County's recovery. But don't expect large jobs gains for at least the next two years.
Speaking at the Central Coast Economic Forecast in Paso Robles on June 7, the Beacon Economics founding partner said he expects the county's total employment to be up less than 2 percent over the next two years. Taxable sales are expected to pop 4 percent during that time, continuing the bounceback in consumer spending felt around the country.
SLO County home prices are expected to climb 6 percent over the next two years, Thornberg said, signaling that the real estate meltdown is truly over. But he also cautioned against rising home prices, saying that California's high cost of living is making it a tough place for young professionals to live.
More expensive housing means that it is in turn "more expensive to run a business and a government," he said, as workers have to be paid much more. "If you want people to own a home in California, stop making the banks into the bad guys and focus on making housing in the state more affordable," he said.
California is experiencing job growth, especially around the San Francisco Bay Area and Silicon Valley, he said, where office jobs have bounced back significantly. But well-paying manufacturing jobs are suffering, in large part due to the state's onerous environmental and work place rules. "I understand we want to have a clean environment here in California, but we also want to have these manufacturing jobs," he said.
Much of the job growth in San Luis Obispo County, for example, has been in relatively low-paying farm sector jobs.
That means affordability is an issue. The priciest city in Texas is Austin, he said, where the median price of a home is about $190,000. In San Jose, it's $549,000; in the San Francisco-Oakland corridor, $462,000. In San Luis Obispo County, the average price of a home is $458,000.
Those price differences make it hard for Californian cities such as SLO to compete for head-of-household jobs, he said.
Area business leaders agreed. Retaining talented young workers remains one of his biggest challenges, said Ty Safreno, founder of San Luis Obispo-based robotics company Trust Automation. Safreno sat on a panel alongside Kevin Meyer of Specialty Silicone Fabricators and Tom Jones of Pacific Gas & Electric.
"There's an issue with San Luis Obispo County retaining young people," Safreno said. "You get talented people moving on, for love and for other things," he said, noting that young engineers at the firm sometimes choose to leave SLO County for larger metro areas where significant others are more likely to find jobs as well.
Meyer said his firm, which is moving in to a new 120,000-square-foot facility next to the Paso Robles Airport, is in a "nice a business that's immune to a lot of economic issues" and that has grown its approximately 220-person work force through the recession. Even so, he agreed that retaining workers can be difficult. "There's not much of a business ecosystem in the area," he said.
On the national level, the U.S. economy faces headwinds in the form of fiscal reform and a trade deficit. Recent slowdowns in GDP and industrial growth are cause for concern, Thornberg said, although he is "still an optimist." The Eurozone debt crisis is also having spill-over effects, most noticeably as exports to European nations has stalled.
The Central Coast Economic Forecast was held at the Paso Robles Event Center and hosted this year by the Atascadero and Paso Robles chambers of commerce.
City National exec sees slow, steady recovery
T.O. snags Rolls-Royce, Bentley dealerships
Marlize van Romburgh
Marlize van Romburgh covers banking, finance, agricultural and viticulture. She writes a weekly column on commercial real estate and a monthly column on the restaurant industry. Follow her at @marlizevr
View all articles by Marlize van Romburgh »
Light: New independent contractor law confusing
SLO County tourism hits record highs
Reader weighs in on Business Times' impact


The prize will be awarded annually to the best book published in English focusing on Latin America, including the Caribbean.
Books bearing a copyright of 2018 are eligible for the 2019 prize.
One copy of each entry must be sent to each committee member and clearly labeled "Katz Prize Entry." Print copies preferred unless otherwise indicated. If only e-copy is available, please contact review committee members beforehand to arrange submission format.
Please Note: Entries must be received by May 15, 2019, to be eligible for the 2019 competition. Entries will not be returned. Recipients will be announced on the AHA website in October 2019 and recognized during a ceremony at the January 2020 AHA annual meeting in New York City.
Send one copy to each committee member and complete the prize submission form (above).
Lisa Sousa's longue durée history of Mexica, Mixtec, Mixte, and Zapotec women has marvelous sources, brilliant and sophisticated analysis, excellent writing, and evident historiographical significance. A unique contribution to indigenous history and gender relations in Latin America, the book demonstrates that women exercised high degrees of freedom in their everyday lives and control over familial relations and their household economy from the 1500s to the 1800s. Sousa offers a methodological model for writing the history of subaltern people.