Friday, August 21, 2020

Shc 32 1.1

At the point when l show up to my work place the primary thing l do is to ensure the kitchen region is obvious from dangers and safe for youngsters to eat. At that point I go to the den (where l for the most part work) and check the space for any perilous things. At that point l put some toys out. (Contingent upon the kids on that day) When the kids and guardians/carers begin showing up l am there to open the entryway and welcome them in and converse with them and solace a few youngsters on the off chance that they are agitated. On the off chance that there is a couple of landings in a similar time l call a part staff for help. compose the time they show up on the register. When all the youngsters are in l play with them, converse with them and hear them out and ensure that they are glad and safe. The youngsters have nibble at early in the day so my activity is helping them with washing/drying their hands and setting up the bite and regulating them when eating. After nibble we have p lay/make times where l as a rule work with another individual from set up and have a ton of fun and investigate with the youngsters. I execute the arranged exercises for that day.Before noon l help them with washing their hands for lunch and again manage them when eating. On the off chance that there are youngsters that need to rest after lunch l prepare the rooms and check the rooms and ensure that they are sheltered. In the event that there is something dubious/appears to be perilous l converse with my chief right away. At the point when the kids are snoozing l go into their rooms at regular intervals and check them in the event that they are fine and record it on the register so all the staff can check whether need to.In the evenings guardians/carers come to get their youngsters and l am there to give them access and converse with them about how their kid/kids has been in the day. (in the event that the guardians/carers have time l like having a pleasant talk about their kids) as l think it is significant that we share things and work together. In any case, if guardians/carers don’t have time or can not talk around then it will be a concise conversation) When all the kids have gone l quickly converse with my director and reflect about how the day was and if there is any messages to pass on from guardians/carers.

Saturday, July 11, 2020

Essay About Yourself - Get the Job Done

Essay About Yourself - Get the Job DoneDo you want to write an essay about yourself? Then you have come to the right place. There are lots of different samples you can use to get the job done, and most of them will work. Here are a few tips on how to write an essay about yourself:You should always write about your personal life. This will give the essay more substance than just describing your hobbies or job. Remember, students always want to know about themselves, so when you focus on them you are giving them information they can relate to.When you're writing about your personal life, you can tell the reader more about yourself and make the essay more interesting. You may want to include things that your friends might have said about you in order to help the reader see the similarities between you and them. This way, the essay will stand out and make the reader curious.Don't be afraid to try different things when it comes to your essay. Try different formats to see what works and wh at doesn't. It's okay to put some fluff in your essay, as long as you don't try to put too much.When you start writing an essay about yourself, don't let it overwhelm you. Your first draft should be the best draft possible. Do not let your emotions overwhelm you. Remember, you only have about three weeks to make your essay worth writing, so you need to focus on making it interesting and fun.You should definitely use different kinds of examples to help you illustrate your points. Including pictures and diagrams helps to keep the reader engaged, so you should definitely use them.If you don't feel comfortable with any of the examples above, you can always use your imagination to figure out what kind of example you want to use. You should also note that a lot of people prefer to use writing samples from famous writers rather than other people. These kinds of samples are perfect because the writer gets to describe themselves and the examples give you the perfect examples to use.Finally, always think about how you want to write the essay before you begin. You need to be clear about your objectives before you start. Writing an essay about yourself can be tough, but once you get used to the idea, you'll be able to finish it quickly.

Wednesday, May 20, 2020

Tree Pests The Most Common in North America

Trees in a forest or landscape are under constant attack by insects and pathogenic diseases. A tree in good health can withstand most of these pests for a while but can be overwhelmed as site conditions and pests relentlessly rob the tree of its vigor. The best way to prevent tree mortality is to improve conditions that support tree health. Take time to observe your trees for signs of stress — dying limbs, bleeding cankers, visible fungi, yellowing and drying of foliage. Remember that the best way to protect a tree from pests including disease and insects is to have a healthy tree. A healthy tree starts with its first year of life. Forest Disease Pests The vast majority of forest and landscape diseases attack trees in the form of bacterial pathogens and fungal infections. Many will not kill a tree but can have a cumulative effect on a trees vigor and health over time. A few will rapidly kill trees and demand that you keep a watch for symptoms. Identification of Common Tree Disease Pests: A guide to common diseases including root rots, blights, cankers, wilts, and decline. Start your review with the most often seen tree diseases in North America: The Common Hardwood DiseasesThe Common Conifer Diseases Also, review worst of the worst tree disease pests in North America in conifer killer diseases and hardwood killer diseases. Forest Insect Pests Insects that attack trees come in many sizes and shapes. The beetles consume leaf parts and inner bark; the aphids, leafminers, and moths defoliate; the borers consume wood; the gall-making wasps deform limbs and leaves. Not all insects will kill a tree, but the killers listed can be certain death when insect populations explode. Identification of Common Tree Insect Pests: A guide to common insects including beetles, borers, caterpillars, weevils and adelgids. Also, review worst of the worst tree insect pests in North American include conifer insect killers and  hardwood insect killers.

Wednesday, May 6, 2020

Advertising On The Internet Internet - 1985 Words

Giacomo Randazzo Ms. Blair English III 26 March 2015 Advertising on the Internet Most of the websites collect money through advertisement; websites collect a bunch of information about who visits the page that they use to target their advertisements to services and product that reflect his interests. So targeted advertising is a good thing because it allows the web to run without the necessity to pay for every visited page, but people should be informed and conscious of where the information websites collect go; information a visitor indirectly give can be very personal and he might not want them to be collected. HOW DOES THE INTERNET WORK The internet is more complex than one might think, it consists of a network of computers around the world connected to each other, some of them, servers, host websites and maybe some logic and data for them; others, clients, connect to those servers and ask for information. So the internet is a constant communication between computers. 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The Internet, as no other medium, has given an international or a globalized dimension to the world. It has become the universal source of information for over 1,463,632,361 people. Cisco conducted a study, which predicted that traffic on the world’s networks

Antigone is a Tragic Hero Essay Example For Students

Antigone is a Tragic Hero Essay A subject of debate in Sophocles play Antigone is which character complies with the characteristics of a tragic hero. The qualities that constitute a tragic hero are, in no particular order, having a high social position, not being overly good or bad, isolation, being tenacious in their actions, arousing pity in the audience, a revelatory manifestation, and having a single flaw that brings about their own demise and the demise of others around them. Creon possesses some of these qualities but, does not completely fulfill them all. Antigone does, however, conform to the persona of a tragic hero. The first qualifying aspect is that Antigone has a high social position. She is the daughter of Jocasta and Oedipus (the former king and queen of Thebes), and the niece of Creon (the present king of Thebes). Because of her stature she is capable of suffering more and losing the fame and regard she holds. Some may argue that because she had no political power she does not qualify to be a tragic hero but, she is still a powerful figure in Thebes. She was to be wed to Creons son, Haemon, and it seemed as though the citizens of Thebes knew how tragic her life had become. Both Creon and Antigone show that they are not overly good or bad. Creon shows his negative side when he creates a law against burying Polyneices. His positive side is that he has let Antigone and Ismene live with him and raise them after their father passed on. Antigone expresses her positive side when she insists on burying her brother who has been killed in battle. Antigone isolates herself from others, a quality common among tragic heros. Ismene offers to share the crime of burying their brother but, Antigone denies the request by saying, No! Justice will not suffer that; for you Refused, and I gave you no part in it (Lines 538-539). The act of burying her brother was a form of isolation. No one else dared to go against Creons law that forbade the burial of Polyneices. Antigone went against the law and mourned her brother. A tragic hero possesses a flaw that leads to their demise and the demise of others. Antigone never attempted to speak to Creon about the possibility of a burial for her brother. She broke the law. Ismene offered to take part in the blame but, Antigone was set against it. Refusing to let Creon get his way she took her own life. Had she waited a little longer she would have been released and her brother would have been given the proper respect. Antigone, being rash and quick to act, hung herself. Her flaw led to the death of her future husband and his mother (Eurydice). Haemon was enraged by his fathers actions against his bride to be and, his failed attempt to murder Creon was followed by his own suicide. Haemons mother heard of what her son had done and, took her own life. Though Haemon and Eurydice committed suicide it was Antigones actions that led to their self annihilation. Creon is not tenacious in nature. He wavers on the burial of Polyneices throughout the play. He is stubborn against the burial but, changes his mind later on. A tragic hero would stick to their beliefs without teetering back and forth. Antigone stays with her story and beliefs. Even so, the god of Death demands these rites (Lines 517-518). She feels as though she had done nothing wrong. She is tenacious in nature. Tragic heros reach an epiphany. It could be considered that Creons epiphany was when he changed his mind about the burial after speaking to Tiresias. He agreed that the Gods decided he was wrong in his actions against Polyneices and Antigones sentence. Antigone reached the plays true epiphany when she was about to kill herself. .u7c45c0e0b81db37f3c840120214a7d1b , .u7c45c0e0b81db37f3c840120214a7d1b .postImageUrl , .u7c45c0e0b81db37f3c840120214a7d1b .centered-text-area { min-height: 80px; position: relative; } .u7c45c0e0b81db37f3c840120214a7d1b , .u7c45c0e0b81db37f3c840120214a7d1b:hover , .u7c45c0e0b81db37f3c840120214a7d1b:visited , .u7c45c0e0b81db37f3c840120214a7d1b:active { border:0!important; } .u7c45c0e0b81db37f3c840120214a7d1b .clearfix:after { content: ""; display: table; clear: both; } .u7c45c0e0b81db37f3c840120214a7d1b { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u7c45c0e0b81db37f3c840120214a7d1b:active , .u7c45c0e0b81db37f3c840120214a7d1b:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u7c45c0e0b81db37f3c840120214a7d1b .centered-text-area { width: 100%; position: relative ; } .u7c45c0e0b81db37f3c840120214a7d1b .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u7c45c0e0b81db37f3c840120214a7d1b .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u7c45c0e0b81db37f3c840120214a7d1b .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u7c45c0e0b81db37f3c840120214a7d1b:hover .ctaButton { background-color: #34495E!important; } .u7c45c0e0b81db37f3c840120214a7d1b .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u7c45c0e0b81db37f3c840120214a7d1b .u7c45c0e0b81db37f3c840120214a7d1b-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u7c45c0e0b81db37f3c840120214a7d1b:after { content: ""; display: block; clear: both; } READ: Abortion2 Essay Now, because to you, Polyneices, I have given burial, To me they give a recompense like this! Yet what I did, the wise will all approve (Lines 903-906). She realized that what has become of her life was due to her own fatal flaw. Antigone clearly captures the audiences pity. Creons stubbornness and lack of compassion do .

Thursday, April 23, 2020

Accounting John Haults Case Essay Example

Accounting John Haults Case Essay Electric utility bills. When an electric utility customer uses electricity, the electric company has earned revenues. It is obviously impossible, however, for the company to read all of its customers meters on the evening of December 31. How does the electric company know its revenue for a given year? Explain. According to historical data, the electricity usage usually tended to be fairly constant from month to month. The company can estimate the revenues for each month, by using historical data. Generally high fluctuation will not occur in electricity usage. We can easily estimate the monthly usage by the data of the same month last year. In this situation, if there is any inaccuracy we can adjust its estimation. Usually, the electricity usage is quite constant over time. Therefore, the company can estimate its revenues based on the data from the last year. If there is any inaccuracy, we can make adjustment in the following month. Retainer fee. A law firm received a â€Å"retainer† of $10,000 on July 1, 2006, from a client. In return, it agreed to furnish general legal advice upon request for one year. In addition, the client would be billed for regular legal services such as representation in litigation. There was no way of knowing how often, or when, the client would request advice, and it was quite possible that no such advice would be requested. How much of the $10,000 should be counted as revenue in 2006? Why? Only half of the â€Å"retainer† should be recognized. This is because, according to the Revenue Recognition Principle, we recognize the revenue when the service is rendered. At the end of the year, only six months of the services have been provided. We will write a custom essay sample on Accounting John Haults Case specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Accounting John Haults Case specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Accounting John Haults Case specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Even when the client would request advice in a particular month, we still recognize the revenue because our service has always been ready due to our responsibility. In other words, we have been provided the service throughout the year constantly. Half of the â€Å"retainer† which is $5,000 should be counted as revenue in 2006, the rest $50,00 should be recorded as unearned revenue. We consider â€Å"retainer† as a 1 year service contract no matter when the customer will request advice. Actually, we are always stand by for any request from the customer, which mean we are providing service throughout the year constantly. Once you may argue that there may not be any service provided during the rest year. Like the unearned revenue of rent, once they paid an unearned revenue will be recorded, and during the rest period, revenue will be record according to time, no matter the customer â€Å"use† the room or not. For example, in the next month, there will be a decreasing of $1/12X10,000 in unearned revenue and the same amount of increasing in revenue. Contract based on period. Standing-by service: how to recognize? Cruise. Raymond’s, a travel agency, chartered a cruise ship for two weeks beginning January 23, 2007, for $200,000. In return, the ship’s owner agreed to pay all costs of the cruise. In 2006, Raymond’s sold all available space on the ship for $260,000. It incurred $40,000 in selling and other costs in doing so. All the $260,000 was received in cash from passengers in 2006. Raymond’s paid $50,000 as an advance payment to the ship owner in 2006. How much, if any, of the $260,000 was revenue to Raymond’s in 2006? Why? Does the question of whether passengers were entitled to a refund in 2007 if they canceled their reservations make any difference in the answer? Why? According to the Revenue Recognition Principle, no revenue should be recognized in year 2006 because Raymond’s services started from January 23, 2007; revenue is recognized only when the company provides the service to its customers. The $260,000 is recognized as unearned revenue. If the customer cancel the reservations, both of the unearned revenue and the cash account of the company will be reduced. None of the revenue should be reported in 2006. Revenue should be recognized when the service is being received by customers. According to this case, customers received service after January 23, 2007, so the $260,000 is under unearned revenue account, but not revenue. If customer canceled their reservations, there will be a decreasing on both unearned revenue and cash, at a same amount. Accretion. A nursery owner had one plot of land containing Christmas trees that were four years old on November 1, 2006. The owner had incurred costs of $3 per tree up to that time. A wholesaler offered to buy the trees for $4 each and to pay in addition all costs of cutting and bundling, and transporting them to market. The nursery owner declined this offer, deciding that it would be more profitable to let the trees grow for one more year. Only a trivial amount of additional cost would be involved. The price of Christmas trees varies with their height. Should the nursery owner recognize any revenue from these trees in 2006? Why? According to the Revenue Recognition Principle, no revenue should be recognized in year 2006 because there was no transaction during the yaer 2006. No revenue should be recognized in 2006. Because the transaction did not happen during the year 2006. Unbilled† receivables. The balance sheet of an architectural firm shows a significant asset labeled Unbilled Receivables. The firm says this represents in-process projects, valued at the rates at which the customers will be charged for the architects time. Why would a firm do this instead of valuing projects in process at their cost, the same as a manufacturing firm would value its in-process inventory? Does it make any dif ference in the reported owners equity for the architectural firm to report such in-process work as receivables rather than as inventory? Why? For construction projects, it involves a long term process and accidents are so common in construction , which brings extra material cost and wages. So,it is hard to ascertain its cost until the project is finished. If such in-process work is reported as receivables, both revenue and expenses incurred are reported consistently,implying that the reported owner’s equity will increase consistently. However,if it is reported as inventory,the inventory used changes a lot across the construction time,owner’s equity will subsequently increases inconsistently. Because construction is a long term process and there is a written contract between an architectural firm and the customer, its revenue should be recognized according to percentage of completion. For an architectural firm, it won’t use the costs to represent the percentage of completion. Actually, it is very difficult to estimate total costs needed in the construction. During the progress, the total costs probably enhance because of lack of time or wrong use of material. The firm needs to fix the problem and therefore higher costs. As such a case is frequently happened in the progress, it makes estimating the costs difficult. Therefore, it would be better for the architectural firm to recognize revenue by the rates at which the customers will be charged for the architects time. And by using this method, the revenue and expense will be consistent during the architect’s time. Therefore, owners’ equity will increase fixed amount in the architect’s time . If the firm report such in-process work as inventory, as inventory used change a lot during the architect’s time, owners’ equity will not increase consistently. Premium coupons. A manufacturer of coffee enclosed a premium coupon with each $2. 50 (at wholesale) jar of coffee that it sold to retailers. Customers could use this coupon to apply to $0. 50 of the price of a new type of instant tea that the manufacturer was introducing and that sold for $2. 00 wholesale. The manufacturer reimbursed retail stores $0. 60 for each such coupon they submitted. The extra $0. 10 was to pay the grocer for coupon handling costs. Past experience with similar premium offers indicated that approximately 20 percent of such coupons are eventually redeemed. At the end of 2006, however, only about 10 percent of the coupons issued in 2006 had been redeemed. In recording the revenues for the company for 2006, what allowance, if any, should be made for these coupons? Why? If an allowance should be made, should it apply to all the sales revenue of coffee or to the sales revenue of tea? Why? Only 10percent of the coupons redeemed should be recorded as allowance (contra-revenue) which deducts the gross sales of tea. No allowance is needed to be applied to the sales revenue of coffee because the coupons only redeem for buying tea. Travelers checks. A bank sells a customer $500 of American Express traveler’s checks, for which the bank collects from the customer $505. (The bank charges a 1 percent fee for this service. ) How does the bank record this transaction? How does the transaction affect American Express’s balance sheet? $500 payment should be recognized as account payable because it is the liability we should pay to American Express. On the other hand, $5 should be recognized as revenue, for the bank provided the service. The cash account will be increased by $505 and the liability will be increased by $500. Like wisely, the retained earnings is increased by $5. First of all the bank purchases amount of traveler’s checks from American Express. It will increase both the inventory (under assets) and the account payable(under liability). Then the bank sell it at $505, we will record revenue of $505 and COGS of $500, it will also increase the cash by $505 and decrease the inventory by $500. American Express records the transaction as a $500 account receivable until the Bank sells the Traveler’s Checks for cash. Once the customer paid, bank will pay their payable by this amount of cash. American Express will reduce the account receivable, and increasing cash. Product repurchase agreement. In December 2006, Manufacturer A sold merchandise to Wholesaler B. B used this inventory as collateral for a bank loan of $100,000 and sent the $100,000 to A. Manufacturer A agreed to repurchase the goods on or before July1, 2007, for $112,000, the difference representing interest on the loan and compensation for B’s services. Does Manufacturer A have revenue in 2006? Why? The revenue should be recognized by the manufacturer A because the risk and reward of the ownership is transferred to the manufacturer B. For the reason that the manufacturer use this inventory as collateral for bank loan which implies the risk and the reward of the owner ship has been transferred to the wholesaler B. For a sale and repurchase agreement on an asset other than a financial asset, the terms of the agreement need to be analyzed to ascertain whether, in substance, the seller has transferred the risks and reward of ownership to the buyer and hence revenue is recognized. When the seller has retained the risks and rewards of ownership, even though legal title has been transferred, the transaction is a financing arrangement and does not give rise to revenue. In this case, company B used this inventory as collateral for a bank loan, and take risks of those merchandise, so the Manufacturer A have revenue in 2006. (Hong Kong Accounting Standard 18 Revenue) Franchises. A national real estate brokerage firm has become highly successful by selling franchises to local real estate brokers. It charges $10,000 for the initial franchise fee and a service fee of 6 percent of the brokers revenue thereafter. For this it permits use of its well-known name, and provides a one-week initial training course, a nationwide referral system, and various marketing and management aids. Currently, the franchise fee accounts for 25precent of the national firms receipts, but it expects that the United States market will be saturated within the next three years, and thereafter the firm will have to depend on the service fee and new sources of revenues that it may develop. Should it recognize the $10,000 as revenue in the year in which the franchise agreement is signed? Why? If it dose, what will happen to its profits after the market has become saturated? Why? In the year in which the franchise agreement is signed , the$10,000 should not be recognized as revenue because no service is provided. The recognition of the revenue should be matched with the expenses of providing services . If the $10,000 is recognized as revenue, the firm’s profit will drop greatly after the market has become saturated. As the franchise fee accounts for 25 percent of the national firms receipts, the saturation of the market and the recognition of the whole franchise fee in which the franchise agreement is signed implies that the profit after year 3 will drop by 25 percent . If it does recognize the $10,000 as revenue in the year in which the franchise agreement is signed, the profits after the market has become saturated will be lower than the past three years suddenly. In the past three years, the company had franchise fee as revenue, which accounts for 25precent of the revenue. After these three years, however, the market will be saturated, which mean the company wont receive any franchise fee. Revenue will only be 75precent of the past three years. We can expect there will be a huge decrease of profits between year3 and year4. Therefore, we can say that the profit is not consistent if franchise fee is recognized in the year in which the agreement is signed. Computer systems. In the early 2006, the sales vice president of Tech-Logic reached agreement to deliver several computer systems with a total price of $570,000 to an organization in one of the newly independent countries established following the dissolution of the former Soviet Union. Tech-Logic management was very excited about this contract. The countries that were part of the former Soviet Union represented a major market that was just opening up for trade, and these countries especially needed the kinds of high-technology products that Tech-Logic sold. Tech-Logic manufactured and shipped the entire $570,000 order during 2006. Tech-Logic normally recognized revenue on the sale of its products when they were shipped. However, Tech-Logics controller wondered whether the same revenue recognition policy should apply to this contract. First, contract law in these countries was evolving and it was hard to know if certain laws existed or what they were. In addition, the controller was uncertain when Tech-Logic would receive the $570,000 in cash. He had heard that in many of these countries needed for foreign exchange, although the customer kept assuring Tech-Logic that they would receive cash shortly. The controller pondered whether to recognize the entire $570,000 as revenue in 2006. If not, then when should this revenue be recognized? Why? The $570,000 should not be recognized as revenue in 2006 as the payment is not reasonably assured. Although the customer kept assuring Tech-Logic that they would receive cash shortly, no evidence can sure the payment, in addition to the lack of foreign exchange. Since revenue should be recognized only when the payment is assured, the revenue should be recognized when the payment is received or when it is sured that there is the contract law to guarantee the payment in this case. If it is confirmed that no payment can be received,a loss of inventory should be recorded. The revenue should not be recognized when they shipped. In revenue principle, is says that we generally considers revenue to be realized and earned when collectibility of the sale proceeds is reasonably assured. (Securities and Exchange Commission). In this case, the customers country did not have any contract law to protect this deal and lacking foreign exchange, all of these indicate that we are not sure whether we can receive cash or not. We cannot record revenue when the goods are delivered, because the risk of loss has has not passed to the customer, even it has been shipped. We suggest recognize the revenue when the cash receive, or the contract become legitimated. If we confirm that the cash will never receive, that means the company suffer a loss of value of shipped inventory. STEP1(when goods shipped) STEP2(if we receive cash or other valid note) Dr. Cash/Receivable570,000 Cr. Revenue570,000 or STEP2(if we confirm that we will not receive the money) Dr. Loss X Cr. Inventory X