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The AICPA recently announced the introduction of a new type of Task-based Simulation on the CPA Exam, called Document Review Simulations (DRS). These simulations will appear on the CPA Exam beginning July 1, 2016.
Roger Philipp, CPA, CGMA presents:
Hello and welcome, welcome. I'm Roger Philipp of Roger CPA Review. Today we're gonna talk about the new Task Based Simulation called the DRS, or a Document Review Simulation, that will be introduced to the CPA exam in July of 2016, which is this year.
Now, let's back up a step and say, "Hold, first of all, what is a TBS? "What's a Task Based Simulation?" Basically, it's a case study that allows candidates to demonstrate their knowledge and skills by generating responses to questions, rather than simply selecting an answer.
So, for example, with the multiple choice, your just selecting an answer. Is it one, two, three, four, in a sense? Which choice is it? In a TBS, they're actually requiring you to use your knowledge and skills in order to figure out which response is correct.
Sometimes they'll give you a choice. Sometimes it's blank and you've got to fill in the dollar amount. Typically, this requires candidates to use things like spreadsheets. So you might have a spreadsheet, where you're working through calculations. You could be doing a statement of cash flows, operating, investing, or financing section. Also, one of the TBS is generally a research question, where you're researching authoritative literature provided in the exam.
Now they're presenting this new kind of TBS as I said called a DRS, Document Review Simulation. Why are they doing this? Well, it basically highlights certain words, or phrases, or sentences, or paragraphs, that may or may not be correct. It requires the candidate to actually select the appropriate edits based on their relevant sources.
Or they're gonna give you things like exhibits, where they'll have several different exhibits, like a letter from the CEO or a depreciation schedule or some other documentation that tells you kind of what happened during the year.
They'll also give you the materials and documents to review, as well. Why are they doing this? Because it's kind of what I used to do when I worked at Deloitte in the real world. So it's kind of a case of saying, "Hey, what we're trying to do, is we're trying to say, look, what is it that a second year CPA does?"
So they're looking at someone who's done two years of accounting practice. And, you know, you're not just answering A,B,C,D questions in the real world. But you got all these documents supporting schedules, and so on, where you've got to track through and follow.
So you'll see in the questions, for example, it says, "The accounting assistant came up with this document. Please review it." So it's gonna be the stuff that they expect you in the first two years of public accounting, for example, to actually see come across your desk in the real world.
Now when are these DRS gonna launch? Initially we thought they were gonna launch with all the changes and the higher order skills in 2017. Instead, in the exposure draft that came out and they said, "You know what? We're gonna launch these in July of 2016." So this is gonna hit July of '16, for Audit, REG, and Financial Accounting, FAR. It won't hit BEC until the 2017 exam, where you could expect some DRS then. But for '16, it's Audit, FAR and REG, that's where we expect to see it.
Now in the past, and currently, they're testing remembering and understanding, and analysis. These are great examples of kind of application. So this is an example of an application. In 2017, when the higher order skill testing starts, that's when they're adding analysis and evaluation.
So let me say that again. Currently we're doing remembering, understanding and application. So remembering and understanding. Is it a lease, is it operating, a capital lease, for example. What are the requirements? And then let's go ahead and apply it. Application, come up with the numbers. These DRS are another step of application. And in the future we can expect them to include things like analysis, and also evaluation. But again, that's not until the second window, January, February, March, April, of 2017.
What are some DRS examples? Things like analyzing Financial Statement Earnings statements. You're looking at different statements to see if the numbers that the accounting assistant came up with are correct. If the percentage changes are reasonable. If they make sense. And I'll show you some examples of that later.
Preparing an Audit Request List. So, last year we did an audit. This year the staff assistant has a list of all the things we're requesting from the client. And you're having to review it, to see if the list is reasonable, correct, complete. And as I said, you'll click on one of the options, and it gives you five or six different choices to either replace it with, or no adjustment, or delete it. And we'll work through that as well.
It could have things like phone conversation transcripts, legal letters, authoritative literature, as exhibits that you're looking through. It could have an account receivable confirmation file, financial statement footnote disclosure information. Is it correct or incorrect or how are the changes that are required? Tax computation and depreciation schedules. Those are all some of the different things that we're gonna be seeing.
And again, the reason they're making the changes to the entire exam in '16 and, more specifically, in '17, as well, is because of the, it increases the authenticity of what a new hire, second year person, is going to do in the real world.
So we're testing things like real life task, that are performed by CPAs. As I said, when I worked at Deloitte, in downtown Los Angeles, those are the kinds of things. So it wasn't just answering simple questions, but it's actually going to the next step, which is looking at supporting documents, looking at exhibits and so on.
Now you're asking yourself, "Why do I need to be familiar with the DRS format?" Well, you wanna make sure that when you walk into the exam, and again, our job is to teach you accounting, make sure it makes sense, put it all together for you. Your job's to make sure that you're understanding the functionality of it. So when it comes to exam day, you're not wasting valuable time trying to navigate this new question format. So it's important that you spend some time.
You'll see examples on the AICPA website, AICPA.org. You'll also see it when you join our course. We'll give you task based, or a type simulation problems in our software, that include TBS and the new DRS format, as well. Because it's important that you're understanding the look, the feel, the format.
So what we're gonna do now, is take a look at one of the sample DRS, from the AICPA sample exam. We're gonna look specifically first at regulation. And then we'll walk through a couple of the others, as well.
Okay, as I promised, we're now going to look at a regulation exam sample. And this is right off the AICPA.org website, where it talks about how to do the actual DRS Document Review Simulations. Now you'll notice here at the very bottom of the page, it has testlet. And this is testlet two of two. Testlet one, are your first set of multiple choice. Second set, third set. Testlet two are your five, in this case, TBS type questions. Although in the future, in 2017, we can expect eight or nine in Audit, REG and FAR, and four or five in BEC.
Now as we look at these, you'll see here at the bottom, number five is your DRS, your Document Review Simulation. At the top of the page, you'll see where it says time remaining. And the time remaining has changed. It's a new thing they started in January of 2016. It used to look different. Now it has your minutes there. And then with just a couple of minutes left, I believe at about three minutes, it shows minutes. At two minutes it shows minutes and seconds. And under one minute it'll just show seconds left. I believe it changes colors to red, as well.
You'll see just like every other TBS, un-split, horizontal split. Here's a vertical split in case you want to do that. Spreadsheet. And then also a calculator function, which we'll be using in just a moment. So all of these are consistent across the board. Especially when you're looking at any of the TBS.
Now, one of the differences here with the DRS, you'll still see the document review with the pencil icon. That means that has questions in it that will be graded. So as we scroll down, these are the new types of DRS type questions. When you click on the blue, for example, in this case, it says, "In accordance with IRC 1041, the new property is correctly recorded for tax purposes at $72,563." So we click on that, and it opens up alternative choices.
So, for example, original text is the one that's listed. If I wanna keep it, I just click it. And then I can push "accept." If instead, I wanna click any of these other ones, that's also an option. But in order to really, thoroughly answer this question, I'm gonna need more information. Because, first of all, it says here original text 1041, 1033, IRC 1033, 1041, 41, 33. I may not even know what 41 versus 33 is.
Luckily you'll see here I've got Authoritative Literature. So I can type in here, and start to do a search. And especially since it's, IRC Internal Revenue Code, I can do some search here.
You'll notice here the Tax Depreciation Worksheet. So this is one of the supporting documents that they now give us. You'll see here it has the asset description. The dates, the method, the life. Is it MACRS, Modified Accelerated Cost Recovery System? How many years? Three, five, seven, 39? Beginning balance, current year editions, disposals, ending balance across the top. You'll see that here.
Then it has your depreciation. So here's a listing of accumulated tax depreciation. So that is what we call a Tax Depreciation Schedule. Then we go to exhibits. Now notice this is new. You've got, one, two, three, four, five exhibits here. We've got a letter from the government. We've got a HUD statement. We've got an invoice for the purchase of a color copier. We have an invoice for the purchase of manufacturing equipment. And an invoice for the delivery of a van.
So all of these documents, these are the Document Review Simulation. See, these are the documents I'm gonna have to review in order to help answer the question that's found here under exhibits.
Help. Remember, that's The Beatles. Here it says, "Hey, in case you don't know how to do it. You click on this." Then it gives you choices. And it'll walk you through it and tell you how to go through.
When you pick a thing you can accept or cancel. You can also push "reset." So let's say I've already picked a number, or a choice, but I don't remember what it was. I can always reset it. So let's say for example I say, "Well this, or this." And it does say the original text, so you know what it was. But if I pick this instead, and I go, "Mm," I accepted it. So then I go through, it has a check mark saying I accepted that choice. If I go back to it, and I say, "Mm, let's reset it." Confirm reset. It goes back to how it was.
So click on this, it means I haven't answered it. Once I've chosen something, I accept it, it has a check there. If I wanna go back and change it, you can just click it. If I want to reset it back to the original condition, original position, boom, it goes back.
Now in this particular question, you'll see one, two, three, four different questions. The first one is about property. The second one looks like a color copier. The next one is manufacturing equipment. The last one is a delivery van.
If you recall up here from the exhibits, the first one is a letter. The second one is a HUD settlement statement about property. This is color copier. This is manufacturing equipment. And invoice for delivery van purchase. So you can see that each of these exhibits, or documents relates to some of the questions here in the document review. Again, at the top, you'll see all these selections.
As far as splitting the screen, if it makes it easier to keep that. Here it's a horizontal split. And then the bottom differently. Or you could do a vertical split and so on. I'm gonna go back to un-split.
And let's look at the question. So here it says document review. Now with document review we go back to the original question. And here it is. "Smith and Company, CPAs has been engaged to prepare form 1120 U.S. Corporate "Income Tax Return for Lilac Corp." Now, this is an 1120 corporation, a C corporation, and we'll learn about that in the tax class.
"As part of the engagement, the year nine purchases of property, plant and equipment were reviewed to determine whether the tax basis of each fixed asset acquired in year nine is accurately reflected on the tax depreciation worksheet shown in the Tax Depreciation Worksheet tab."
So that's your tax depreciation worksheet, that's your tab right there. "Documentation of the purchases can be found in the Exhibits tab." Those are the Exhibits tab that we looked at already for the different items purchased.
"After initial review of the documentation, a staff associate prepared a draft letter to Lilac's controller." So that staff associate is basically you, right? We've had two years of CPA training. We're on the job. We're preparing this draft.
"John Park, the partner in charge of the Lilac engagement has asked you to review the documentation and revise the letter, correcting any errors. To revise the document, click on each segment of the underlined text below, and select the needed correction, if any, from the list provided."
So there are situations where you may not need to correct it. There are situations where their correction is wrong and none of the others are correct, so you just cross it through. So you'll see that a little later. "If the underlined text is already correct in the context of the document, select 'original text' from the list."
All right. So here we go. Smith and Cos, CPAs. February 19th, year ten. So we're in year ten and recall here, these are dealing with year nine.
"Dear Michael, we have completed our review of the year nine property, plant and equipment purchases as detailed in the tax depreciation worksheet that you provided and have the following comments. Parcel of land at Wayside Street, Greensburg. The tax basis of the land located on Wayside Street is recorded on the tax depreciation schedule at $72,563. We have reviewed the eminent domain letter from the Township of Greensburg's purchase of the Parkway Avenue property and the HUD-1 settlement statement for the purchase of the new property on Wayside Street."
So it sounds like they did, eminent domain is where the government steps in and says, "Hey, we're taking your property." So this is considered an involuntary conversion. And we talk about that in tax, in the property section. That's when your property was involuntarily converted into another asset, or involuntarily converted into cash.
Now, in this particular case, involuntary conversion means the government used eminent domain. And they decided, "Hey, we're gonna take your property."
Now it says, "In accordance with IRC section 1041, the new property is correctly recorded for tax purposes at $72,563." So, this is kind of like a like-kind exchange, in a sense. Because, they're gonna be getting rid of a property and they're giving me a new property, in this particular case.
Now when I see this, some of the choices are, "In accordance with 1041." IRC is Internal Revenue Code. "The new property is correctly recorded at this." 1033, same amount. 1033, $71,800. Four, 1041, $70,000. 1041, $63,763 and 1033. So, that's what's happening to start with.
Let me start up here and let's look at the tax depreciation schedule. Now notice, the tax basis of Wayside Street. So let's look at our tax depreciation schedule. And let's slide over and see. Here we have land Beachside. That looks like hasn't really been affected. Here's Parkway Avenue. Looks like we got rid of it. And it looks like our cost was $63,000. Then we go to the land at Wayside Street, which is $72,563.
And obviously remembering from class, land is not depreciated, because land lives forever, for accounting purposes. Where as furniture, equipment, manufacturing equipment, delivery. And so for the van, all of those do have some sort of accumulated depreciation, which is the using up of the assets. So it's looks like we got rid of Parkway, and they gave us Wayside. But let's look at the exhibits and see if it tells us anything.
So the letter from Greensburg government says, "Property location Parkway Avenue. Dear Lilac Corp, As you know, it is necessary for the Township of Greensburg to construct a highway that requires the purchase of the property referred to above. In as much as negotiations to purchase this property which started in April first, year eight. Remember we're now in year ten. And this happened in year nine. Have not been successful to date."
"A final offer is hereby submitted to you, according to the authorization by Greensburg Transportation Commission, a total sum of $71,800 is offered for the required property rights. Subject to the clear title being delivered. Any compensation that may be due to you from this Department's Relocation Assistance Program is not included in this offer because such funds are paid to eligible persons separately. If you choose to accept this offer, please contact Carmen North." Blah, blah, blah.
"If the offer is not accepted within 14 days, it will be considered having rejected We enclose," okay. Then it says here, "We decided to accept this offer from the Township of Greensburg for the vacant property located at 462 Parkway. Replacement of vacant property was located on Wayside Street, New Jersey. Please note that we elected to capitalize the real estate taxes for this purpose. We have attached the HUD-1 settlement statement showing the purchase of the Wayside Street land."
So what this sounds like is we're converting one property to another. The government gives us a certain amount of time for tax purposes in order to replace that property. Now you'll notice here is the HUD settlement statement. And here it talks about name of buyer, name of seller, property location.
And you'll see here that the summary of the transaction. It looks like that we have $72,563. So we've got a sales price, $70,000. Taxes, $72,563. And in this case, that is the new property that we're acquiring. $72,563.
Now, as we learn in class, we also learn that with a involuntary conversion, if boot, which is cash is received, then a portion of it may be taxable. If you reacquire a new property, then we reinvest it all. We can defer that gain until the property is actually sold.
So in this particular case, you'll see here that in the letter from Greensburg, $71,800 was offered. You'll notice here in the settlement we acquired a piece of property for $72,563. $72,563 versus $71,800. Let's use our calculator and see what we come up with.
So, we've got 72, 72,563 minus the 71,800. 71,800 of cash that they're giving us. Means that we had to kick in an extra $763 in order to acquire this property. So that's boot, or cash, that we didn't receive, but we're gonna pay out.
Now, as we look over, and as we look at our tax depreciation worksheet, you'll see here that the old property's book value was $63,000. They added the $72,563. Which is the $72,563 was the new property. But really, we're replacing one property with another.
So what we have to look at in this case, is it looks like that the difference between the $71,800 and the $72,563 is $763. So if we were to take 763 plus the old book value. And you'll see here that book value of disposal was $63,000. That equals 63,763. I believe that's what our property should be at.
So let's come back here. And it says here $72,563, well that was the value of the new property, what we paid. Here's $71,800, that's the cash they're giving us. The $70,000, not sure where that came from. Oh, here's $63,763, I like that. But notice, it's in accordance with IRC 1041 or 1033.
Now, I have not memorized all of these, per se. So what I think I should do is go to Authoritative Literature. And let's type in here involuntary conversion. And let's try what that first choice was, which is 1041.
Now, they'll give us some choices, and this is under IRC, Internal Revenue Code 1041. So you'll see here 1041. Now, as I look at this, it gives me a couple of choices. If I click on this one, it says "involuntary conversion," "involuntary conversion" okay, but that's not giving me 1041.
Let's see the next one. So go back. Here's this. Here's 1041, let me click on that. Now what does it say? It says, "1041 Transfer of property between a spouse or incident to divorce." Well, this is a corporation's assets, not between a spouse, or divorce. Right? I'm not divorcing myself from my corporation.
So let's try 1033, which is the other one that they gave us. And let's see what choices. Here it mentions conversion, conversion, 'cause again it's popping up. "Involuntary conversion. If property, as a result of it's destruction in whole or in part, theft, seizure, requisition, or condemnation. When the company or the government condemns it, or threat of imminence, is compulsory or involuntarily converted." Ah, this looks more like it.
Now if I needed more information, like if they gave me a question about recognition of gain, non-recognition of gain, how to pick up the assets value, and so on. A lot of this we're covering in class, so I should know off the top of my head. But if I didn't remember it, I could also scroll through here where I could search within and look for more detail.
So it sounds like, in this first particular case, it sounds like it's going to be a 1033 not a 1041 for $63,763. I'm gonna click that, and I'm gonna accept that. So notice that's how we're going through and doing the problem.
Let's try another one. A "color copier purchased on April 15th, is properly reflected in tax depreciation worksheet as five year property. However," so they're telling you it's correct, "However, the asset is incorrectly recorded on the basis of $11,000. The tax basis should be $19,000."
So notice the choices. 19, 24, 32, 35, or "There should not be any amount reflected as tax basis subject to depreciation until the copier's been paid for in full."
Hm. Let's look at our exhibits. Now here's an invoice for the color copier. Looks like it was $32,000. Sales tax, you'd add that to the basis. Total billed $35,000. We paid a deposit of $11,000, and we're paying off the rest.
Now, "John, We decided to finance the purchase of the color copier over a two year period with a promotional loan offered by the company. We paid an initial deposit of $11,000 and began making monthly payments." Well, guess what? You still get to capitalize the entire amount that we're paying. Therefore, we should hit it for $35,000.
This other choice that says, "Well you can't depreciate it until you've paid it in full." That is incorrect, because, as far as I know, I'm writing off tax, let's say property tax on my home, even though the bank still owns it. But I'm making payments. So let's accept that one.
As we go to the next one. Here it says, "The manufacturing equipment that you purchased on June 15th, year nine, is properly reflected on the tax depreciation worksheet as seven year property." Three five seven. "The tax basis of $180,000, however, is incorrect. The amount to be capitalized for manufacturing equipment should be $209,100."
So you'll see here other choices. And I like to skim through them. So they're saying here it's gonna be 209, 205, 202, and so on. Now, this deals with what? This deals with manufacturing equipment. So let me just see here manufacturing equipment. Here we go. Looks like they put it in for $180,000.
Now, the question we have to see is, is that correct? So let's look at the exhibits. Let's look at manufacturing equipment. Looks here like $180,000 is what we paid. Installment charge for machinery.
Well, remember, we learned in class that getting assets ready for their intended use are capitalized. Well, installing it is intended use. Shipping it, that's getting it to my location. That's intended use. Insurance on the way, intended use. Extended two year warranty.
Wait a second. As far as I know, the warranty you're going to amortize over those two years as a separate item. That's not gonna be capitalized as part of the cost of acquiring the asset for its intended use. That's $200,000. Sales tax of $9,000 is $209,100. So they capitalized it for $180,000. Looks like it should be $209,100 minus this $3,500.
So let's take my calculator again. We'll clear it all. Clear tape. And we've got 209,100. That's two, zero, nine, 100. And I'm gonna subtract from there the 3,500. Now, as I subtract the 3,500, notice you can either click it or you can type it in, as well. That equals 205,600. Let's see if that's one of our choices. Two oh, here it is. Boom. The amount that should be capitalized for manufacture, I accept that. That looks great. So you'll notice as we're saying we accept it, it has a check there. A check here, a check here. Everything looks wonderful so far.
Here we've got, "On August 1st, you traded in a year five model delivery van for a new delivery van paying cash of $23,300. As indicated on the invoice from Beachside Car and Truck Sales, the year nine delivery van tax basis reflected in the tax depreciation worksheet is $23,300. The tax basis is correct."
Now, this is definitely trading in. And we're trading in an asset for an asset. So this looks like a van for a van. Now what we're gonna do is, is if boot is received then we may have to pay some tax. If not, then we may adjust the basis accordingly.
So here it says the tax basis is correct. What are our choices? The tax basis is correct, original text. And, again, they tell you that. It should have a basis of 39, 32, 31, 30, or 25,388. These are all the different choices. Now, reading it here, I can't tell. So let's go back to the exhibits and see what it gives us.
It tells us here invoice for delivery of van purchase. "This is a purchase agreement between Beachside," dah, dah, dah. "Cost of delivery van $30,400. Cost includes all accessories, destination, less trade-in for five year delivery van."
So we got rid of, that sounds like a like-kind exchange. Getting rid of the old van, which was $9,000 is how much we got. But we're gonna have to take that out of our books. So we got $9,000 cash, which they deducted from the new asset. Then we have sales tax, so our total is $23,300.
What they accountant did, or the staff assistant, is he capitalized $23,000. It says, "Payment received August 1st, year nine, Lilac Corp., check number" blah, blah, blah. So $23,300 is what they have. And over here you'll see that $23,300 I believe is what they said that they capitalized. $23,300.
What we need to do is, let's look back at our tax depreciation worksheet for the delivery van. And it looks like, year five delivery van, this is the one we got rid of. And this one looks like it was a carrying, or a cost, originally of $18,125. It had accumulated depreciation of $14,993. And then we added more, which was $16,037 at the time.
So as of the point of when we got rid of this asset, we had accumulated depreciation of $16,037. We ended up paying cash of $23,300. We've gotta figure out what the new asset is.
So let's set up a spreadsheet and kind of figure it out. So here's gonna be the new asset. Here is going to be any kind of accumulated depreciation. And notice you can make these columns bigger just by, just like a regular Excel spreadsheet. This is not Excel, but they're expecting by 2018 this to be Excel. This will be the cash paid. And this is the cash that we paid out. And then this is going to be the old van.
Now the old van, and let's move this over slightly, let's see here, the old van, had an original cost of $18,125. Let's set that up. 18,125. The cash paid was $23,300. That's how much we paid for the new van. The accumulated depreciation we'll get here is $16,037.
And that gives us a difference, well, let's pull out our calculator here. Let's clear the tape. And let's see. We've got, boom, clear. So let's start with our 23,300. Plus 18,125. Minus 16,037. Equals 25,338. So this would be a debit to new asset of $25,388. $25,388.
So that's kind of the journal entry I would go through. Let's go back and see the choices. And I'll see here,$25,388. Boom, let's take that. I think I'll take that. Accept.
So as you look through this problem, one, two, three, there's four problems here. These are difficult. Some were easy. This wasn't too bad. This wasn't too bad. This is a little trickier. This one was probably the most difficult. But you can see the support information. I didn't know the difference between a 1033 asset and a 1041. But I used authoritative literature to look it up.
The tax depreciation worksheet, that was there and helpful as needed. We have the exhibits. Notice all the support exhibits that are here. You'll see those in detail. And then of course the help in case you don't remember how to do this.
As far as clicking on the items and getting the choices. You have the split, vertical and horizontal, which you can use as well, as needed. So, as we're done, boom, accept it. Looks good. Then you would just go back and go to all the other TBS, TBS, TBS, TBS.
Here's another one. This is a research TBS. But number five in this case, that is the new type of what? DRS or Document Review Simulation. I hope that makes sense as far as how it is applied. And you can see the detail and how it's important to practice with the functionality of the DRS.
As far as the content, that is our job. We will summarize, simplify, and make the information available, so that you understand how to apply it. Let's briefly look at the DRS examples from some other sections.
Here's an example of an Audit Document Review Simulation. Notice that this is question number five, in looking at the TBS choices. Again, at the top of the page, you have the time remaining, split, un-split, horizontal, vertical split, spreadsheet, calculator, submit test.
This is two of two. One of two represents the multiple choice questions. Two of two represents the task based simulations. Here's Document Review, Authoritative Literature, where we can go through and do searches.
Here's our Exhibits, we have four exhibits. Comparative Trial Balance, Email From CFO, AR Memorandum, and the Board of Directors' Minutes of Special Meeting. Here's help in case you forget what to do with the choices.
Document Review. So, just to summarize, this is basically a document review that we have to do of an Audit Staff Checklist. It says that we are the audit senior, and we need to see if the items make sense. So you can read that.
As we go down, here's their checklist from last year that we're gonna use for this year. As you go through you'll see, oh, here's a blue thing. We've got one choice. We've got, let me just cancel. We've got one choice, two choice, three choice, four choice, five, six, seven choices. Oh, eight choices in this question. So we have eight different options in this question.
Now, you'll see here, Edgewater industrial estate sale contract. What are the choices from the sale contract? It says, "Original text, Edgewater industrial estate. Delete it. Edgewater industrial estate lease agreement. Edgewater industrial estate property tax expense. Edgewater industrial estate purchase contract." Or "proof of Edgewater industrial estate property insurance."
So we're looking at Edgewater industrial. As we click up here you'll see Document Review, Authoritative Literature. Here are the exhibits, one, two, three and four. And then help. Now going back to the exhibits, let's see what it talks about, again here with, I already forgot, Edgewater industrial estate.
So let's look at the exhibits. We have a Trial Balance. And here we look down. You've got your bank accounts. Here's your cash. Here's work in process. Oh, here's office equipment. Here's fixture, furniture and fixtures, vehicles, and so on.
Going here, Email From CFO. "Controller, we have agreed on the terms for the purchase of our office at Edgewater industrial estate, with a closing date of August 31st, year six. We're purchasing the property from our current lessor, and therefore, this will end our leasing agreement, reducing our rent expense by $5,000 a month. The agreed purchase price is $2,287,000. I also want to inform you that the year five investment valuation is complete. No impairment has been identified. Management does not plan on selling this investment or buying additional."
Okay, so it sounds like Edgewater, no longer leasing, we now are purchasing. This is AR, this is Minutes. So let us look for a moment over at the Comparative Trial Balance. Now, we'll see here, that chances are, we're acquiring this asset, here's the buildings, we acquired it for $2,287,000. So, therefore, we wanna make sure the acquisition was done correctly.
So it sounds like Edgewater industrial estate, we didn't sell it. Edgewater industrial estate purchase contract, yes. Edgewater lease agreement, is over. Estate property tax. And, yeah, so it sounds like Edgewater industrial estate purchase contract. I'm going to accept that one.
Let's do one more. Furniture and fixture purchase documentation. It says here, "Original text, furniture and fixture. Here furniture and fixture sale. Office equipment purchase documentation. Office equipment sale."
So the choices are furniture and fixture, and office equipment. Let's go back to our exhibits. Let's go back to our balance sheet. So we're looking here at our office equipment. We had some, we still have some. Furniture and fixtures, we had some, we still have some.
So it looks like, quite frankly, we didn't do anything. We didn't purchase, we didn't sell. It's all there. Let's delete that. So that's a perfect example of where you're gonna delete something that doesn't relate to the problem.
Let's now look at Financial Accounting Reporting, or FAR. Again, this is testlet two of two. This is the time remaining. And then same tabs at the top as we had in the other TBS or DRS, Document Review Simulations. Here's again Document Review. Authoritative Literature, if needed. Financial Statements. It looks like we've got our Financial Statements, which include our Consolidated Statement of Operations. It includes our balance sheet. It includes our Statement of Cash Flows. And then our footnotes going down the page.
So that is the support document. And here's some notes. Accounts receivable, legal proceedings, and so on. So let's go back to the top, boom. Let's now look at our Document Review. And it goes through in detail. You can read this on your own, but let me just show you how to approach it.
Here it says, "Graystack Corp. Reports Second Quarter Year Nine Results. Newtown, New York. Graystack Corp. today reported financial results for its second quarter and six months ended. Amounts are expressed in thousands, except per share amounts. Net revenues for the second quarter of year nine decreased by $1,331, which is 8.5% to $18,254."
So net revenues for the second quarter. Notice the choices here. We have this choice, one, two, three, four, five different questions being asked.
So in this first question, it says, "Second quarter decreased by $1,331 to $18,254." Notice here it says, "Original text." Here it says, "Net revenues decreased for the second quarter 13 to 32, to 18, to 32, to 18, to 32." And here's it's all, 1,331 looks consistent. The percentages, well, here it's a little different. To 18,254 versus, 32,000, and so on.
So what we need to notice is, they're looking for the net change in revenues for year nine. And a decrease by 1,331, which looks, oh here it's decreased, here it's increased. So that's a difference. So that'll help narrow it down to three.
And then we've gotta see which amounts. So let us see what happened. Let's try to go to our financials. This looks like revenues, so let's look at our Statement of Operations. And we will look in class at Income Statements, balance sheets, cash flows, Statement of Changes in Equity, and so on. So we'll look at all of those. So we'll look at all those in detail in class.
So as we look at this one, you'll see here net revenues. And are they asking about three months or six months? I believe, let's see. I believe it was three months. Second quarter, second quarter would be three months. So three months. Here's three months.
So they're asking about the second quarter. So it looks like it went from $16,923 to $18,254. That looks like it's gonna be an increase. So as we click it here, the first few are decreases, and these are increases. So at least I went from six choices down to three choices.
Let's pull out our trusty calculator. And we change from, let's see, 16,923. 16,923. And went to 18,254. 18,254. Equals 1,331. So we have 1,331. Now, and I did it backwards, but it doesn't matter the number's still the same, 1,331. Let's divide.
Now what do we do? When your doing percentages, you do what? You do 1,331. 1,331. And remember, we've seen 1,331 in all the choices here. 1,331 divided by the old, 16,923. So when you're trying to look at a percentage change, it's the change over the old. Divided by 16,923. How am I gonna know that? 'Cause we cover it in class. Equals .078. So that's .078, .079 percent.
So let's see if any of these choices match. Let's un-split it. Let's go back to the review. Let's move this out of the way. And it says here, eight and a half, eight and a half, seven nine, I like seven nine. And it says, "Revenues increased $1,331 or 7.9% to $32,000." No, 32, if I recall, was the six months. 18 is the three months, or the quarter, therefore, I'm gonna go with, "Net revenue 7.9%." Boom, accept.
All right, so I hope you enjoyed some of those DRS Document Review Simulation type problems. Now, just to remind you, these will be added in the July 2016 exam for Audit, for Regulation, and for FAR. And then they'll be added to BEC, when all the big changes occur, which is in April, or second quarter of 2017.
You can see that practice with the mechanics of the new DRS is really important. Again, if you practice with that, you will be fine. Our job is to teach you the concepts, and the application and analysis of those concepts. Which, in our review course, will cover all that you need. Your job is to get familiar with the mechanics.
Again, our software will walk you through it. It will teach you and help test you on the information that we've taught you. But that's our job. Our job is to go through and teach you all the information you need for Financial, for REG, for Audit, and for BEC, as well. And we'll go through and teach you the mechanics of what you need to know in order to pass the exam.
Again, I want to thank you so much for your time. And hope that it was helpful in understanding the new


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Digital broadcast network Babelgum has launched what it claims is the first tri-platform competition for online, mobile and offline covering animation and anime.
The Babelgum Animatron Film Festival will culminate in a special public screening programme, The Hamptons Animation Showcase, at the 2010 Hamptons International Film Festival in October.
Entries will be eligible for an audience award voted on by the public as well as cash prizes from a select jury of leaders in the animation world including RotoScope pioneer Tommy Pallotta, visual effects producer Charlotte Bavasso, and animators Pete Bishop, Isaac Littlejohn Eddy and Jeffrey Scher.

subset: commoncrawl


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$660.00Quote Training At My Workplace
Team leaders, supervisors and managers leading teams interacting with internal or external customers. For team members, we recommend the one day Customer Service – Exceeding Expectations course available at Odyssey Training.
- Lunch and refreshments
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Trainer was excellent! Very engaging, passionate about all topics
Roberta is a fabulous teacher. So knowledgeable. It's a pleasure to attend her course
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Meeting your customers' needs
There are two types of customer satisfaction – rational and emotional. Do you know which is the best for your business?
Customers' psychological needs
Understand four basic ways to meet your customers' psychological needs.


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Country living at its best! The 5 acres parcel is perfect for a home office/business. The property features a detached 3 car garage and massive workshop (3500+sf) with a high-amp electrical panel. The 2 storey home is spacious and welcoming. The main level features an open concept kitchen with lots of space to move around. Brand new countertops, appliances, and windows have been installed. The living room has a new wood-burning fireplace and new windows have been installed throughout. The main level is completed with 3 bedrooms, laundry/powder room, office, and 4 piece bathroom. Downstairs you will find a spacious family room with a gas fireplace and an additional bedroom. The master bedroom is located on the second storey and includes a bonus room seating area, private porch with a view, 4 piece ensuite and walk-in closet. Outside you will find a beautiful seating area, fire pit, and built-in BBQ perfect for outdoor entertaining. Book your viewing today and don't miss out on the amazing deal! Both furnaces and hot water tank have been replaced recently. Brand new roof this summer. All new appliances 2019. Countertops and most windows replaced in 2019. Carpets professionally cleaned.
Deck, Patio, Swirlpool Bath (Jacuzzi), Vinyl Windows, Barbecue-Built-In, Fire Pit, Wood Windows, Workshop
Disclaimer: Information herein deemed reliable but not guaranteed by CREB®.
Listing information last updated on January 28th, 2020 at 11:30pm MST.


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Marine Plant - used on offshore oil rigs and any project in the ocean
iSeekPlant has access to a wide range of marine plant, including barges, boats and vessels, as well as marine welders and generators. Barges are an economical and effective way of transporting heavy goods across the water, with a large carrying capacity and low operating costs, as well as a small carbon footprint. Typically, barges are used in tandem with tugs, but there are self-propelling models available in our plant listings, as well as barges designed specifically for crane transport and various sizes of the versatile multi-cat. Through iSeekPlant, you're also able to access a wide range of marine boats and vessels, including survey boats, crew and rescue boats, as well as platform supply vessels in almost any size you need. Tug boats are also available to hire in a variety of towing capacities, including specialised anchor handling tugs (AHTs). Marine welders and generators are often essential equipment on marine projects, easy to choose from on our rental listing pages. Either search directly, or just give us a call on 1300 691 912 and let us find you the best marine plant Australia has to offer.
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GCC Spa Market Overview and Spa Development Pipeline Reports Package
Regular price $430.00
Intelligent Spas' newsletter subscribers save an extra 15%^ off this publication - Subscribe now to receive the discount code.
Save 15% with this Package which includes 16 Reports on the GCC including eight Spa Market Overview Reports and eight Spa Development Pipeline Reports for Dubai, Abu Dhabi, Five Emirates (Ajman, Fujairah, Ras al-Khaimah, Sharjah and Umm al-Quwain), Bahrain, Kuwait, Oman, Qatar and Saudi Arabia. This Package provides a reliable and updated overview of each local spa industries to enable existing stakeholders and potential new players make smarter decisions, immediately, for a fraction of the time and cost of attempting to do it yourself – the research is already done and available for immediate download.
The findings will help you to quickly assess your market position and make educated decisions to maintain current strengths, address weaknesses, identify new opportunities and mitigate changing threats.
The concise, statistical Spa Market Overview Reports feature:
- An update of new spas recently opened by open date
- Spas now closed or stopped offering spa treatments
- The number and proportion of branded spas (chains), by local, regional or international brand name
- The number and proportion of spas in branded hotels and resorts (chains), by local, regional or international brand name
- Number and proportion of spas by spa type
- Average indoor spa size by spa type
- Average number of treatment rooms by spa type
- Average number of stations by spa type
- Select support facilities offered by spa type
The information is gathered via both primary and secondary research. Desk research is conducted to review recent updates in the marketplace and compared against Intelligent Spas' Global Spa Industry Database. The findings are then verified through emails and telephone calls to confirm various aspects of the research. Some Report contents may vary by market depending on the level of statistical reliability.
The concise, statistical Spa Development Pipeline Reports feature:
- A snapshot of the current marketplace including total spa numbers by type, average indoor spa size and average number of treatment rooms, extracted from the Spa Market Overview Report recently prepared by Intelligent Spas
- A list of reported spa developments by name, spa type and proposed open date
- The Development Status of each proposed spa project, being In Planning, Construction Started, On Hold, Abandoned or Not Confirmed
- The proposed average indoor spa size and number of treatment rooms of confirmed developments
- The historical and forecast change in spa numbers, by confirmed versus reported spa developments
- The proposed change in average indoor spa size and number of treatment rooms
Note to Contributors: Eligible contributors to the Spa Development Pipeline research are offered the full Report free of charge. If you feel you contributed and have not received the Report yet, contact Intelligent Spas to request your free copy. Refunds are not provided to contributors who purchase the Report via this online store.
Some Report contents may vary by market depending on the level of statistical reliability.
Click 'Zoom' on the cover picture to see larger Sample Pages. Refer to the tabs below for the detailed Table of Contents and Payment and Delivery details.
- Prices are in USD – United States Dollars
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- The publication is delivered as an electronic file which may be printed for easy reading. Once payment is made, you may download the publication immediately.
- As the publication is delivered in electronic format, refunds are not available. Please review the publication description, sample pictures and table of contents provided to assist your decision to purchase.
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Table of Contents
Julie Garrow, Founder and Managing Director of Intelligent Spas, began her market research careerover 20 years' ago in the tourism and hospitality sectors, then pioneered statistically reliable 'spa' industry research across the globefrom 2001.
Specialising in quality spa industry research, Julie created Intelligent Spas' uniquely independent, "Global Spa Benchmark Program", which produces a range of key financial and operational benchmarks to help spa operators track and improve their performance. She authored a chapter entitled "Spa Industry Benchmarking" in the published text book 'Understanding the Global Spa Industry', which was edited by Marc Cohen and Gerard Bodeker and published by Elsevier in 2008. Julie has also developed and conducted various Spa Consumer Surveys across the Asia Pacific region.Julie achieved "Distinguished Industry Leader" in The Crystal Awards Asia Pacific 2009, which was nominated by industry peers to acknowledge and reward an individual who has made a positive contribution to the spa industry.
Prior to establishing Intelligent Spas, Julie represented major organisations such as PricewaterhouseCoopers Hospitality and Leisure Consulting (Singapore), Southern Pacific Hotels (Sydney) and KPMG Tourism and Leisure Consulting (Melbourne). Julie graduated with a Bachelor of Business specialising in Tourism, Management and Marketing. Julie is from Australia and currently resides in Singapore with her husband and business partner, Stu and their son, Conrad.


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Are You Not Catching Any Fish? Well, this Fishing Cast net will save you a lot of money on your saltwater fishing baits. With a little practice, you will be hauling in finger mullets and even a few shrimp. Fingerling mullets are the best live bait for saltwater spotted trout, redfish, and snook.
Cast Net Fishing
Casting a net can be fun as well as a way to make money. Knowing how to cast a net is an art in itself. It takes time and practice to throw a net to its full circle so that it drops down upon the water's surface with its weights entrapping fish in its netting.
There is no better sight in the world than a full open net against a morning sun. The greatest thrill, of course, is to feel the wiggling weight of the numerous varieties of fish you will haul in. They range from bait fish such as small finger mullet to sheepshead, blue crabs, larger mullet, redfish, snook, shrimp, and many other salt-water varieties.
The game fish you get, such as trout, red drum, and snook, must be thrown back. It's illegal to catch these fish with a cast net.
Casting a net is only allowed in the salt water.
The cast net consists of a throw rope, usually twelve to fourteen feet long, attached to the center of a circular net. These net's range in size from three feet up to sixteen feet. The net also has a string of weights circling the bottom to allow it to drop into the water and to the bottom quickly. If the fish see the shadow of the net coming they will scatter.
Throwing a cast net does take a few practice throws to succeed.
- Pull the loop at the end of the rope secured around your left wrist. If it is too loose around your wrist, you will see it go sailing off your arm, out into the water, leaving you standing on the dock with no net.
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The Independent looks at 10 forgotten humanitarian crises -- such as the Central African Republic, or the 500 000 people worldwide diagnosed last year with drug-resistant TB -- that will hopefully get more attention next year.
Finally, Hamish McRae, also in the Indie, tries his hand at predictions for 2008, while cautioning that, in last year's predictions, he:
cannot find a single reference, on an admittedly quick look at last year's crop of forecasts, to the possibility of a liquidity crisis. Nor was there much about the possibility of the oil price doubling or the dollar falling as sharply as it has done. There were references, including some on these pages, to the overvaluation of house prices worldwide, and some of us reckoned that the end of this economic cycle would in some way be associated with falling property prices. But I know I saw the explosive growth of the hedge funds as the major source of potential weakness in the financial system, rather than the antics of mainstream banks [...]
One of the most alarming features of the past year, alarming in particular for the emerging economies, has been the surge in the price of food, [partly due to] rising demand in China and elsewhere, including rising demand for meat. As living standards continue to rise throughout Asia such demand will probably carry on increasing. This is good news for the farmers of North America and Brazil, but it is adding to global inflation, and is particularly hard on poorer people in poorer countries. Rising food prices could bring serious disruption, social as well as economic, to the world next year.


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Project Overview
The Avengers are one of Marvel's most famous teams of superheroes. And one of the most important members of that team is Iron Man: the alter ego of the billionaire, playboy, genius, and philanthropist, Tony Stark.
What did we do?
We created a thrilling mini game that focused on the scene where Iron Man is flying at breakneck speed over the city, blasting the invading army of aliens out of the sky.
Players have the ability to move up, down, forwards and back to dodge, duck, dip, dive and dodge again. They also have a secret weapon: by overcharging the arc reactor in Iron Man's chest to create a cannon of pure energy that blows away anything in its path.
The game was a huge success with the LEGO team, and players loved the blend of classic Iron Man storyline and exciting gameplay.


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Attending a new job interview can be a nerve-racking experience. Here are some tips from 1st Choice Jobs, on what to do and not do when you attend an interview.
1st Choice Jobs has over 30 years of experience in finding local positions for IT professionals. We offer a range of services for both companies and candidates, so whether your looking for a new job or need business advice call our Kent IT Recruitment team to find out how we can help on 01303 813 399.


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When you need a tree service in Meadville, Pennsylvania, USA Tree Service Pros will get the work done right and inexpensively. Our highly-trained and skilled arborist staff works to ensure that you as well as your tree will get the level of service that you deserve. We will only use high-quality equipment to make sure that the tree trimming leaves a professional appearance that persuades others to ask who performed the work. You can also count on us to arrive promptly since we do not want to keep you waiting around. Be sure to contact USA Tree Service Pros when you need tree trimming or tree removal throughout Meadville, or if you would simply like to find out more about the services we provide.
While some residents in Meadville, PA may be able to complete their own tree trimming work, this is simply not the situation with everyone. As simple as our professionals may make a tree care look, there are actually a lot of ways to wind up butchering a tree. Furthermore, when the tree ages and grows, you need to use power equipment to get the job finished. You also need to think about how willing you are to risk getting hurt. After you begin to see these safety threats and the expense of investing in the equipment to begin with, it is easy to understand why so many individuals turn to USA Tree Service Pros for their stump grinding and more. If you are a fan of power tools and equipment and heights, we could understand why you might enjoy the idea of doing the tree care in Meadville by yourself, but you still need to determine if the risk of injury is worth it over a minimal amount of money.
Throughout our tree service jobs in Meadville, PA, a number of the tools we use consist of pruners and shears. By using these tools, we can make certain that the tree will maintain its beautiful appearance. If you surveyed most people about the equipment required to perform a tree removal, they would likely all respond by saying, "a chainsaw." Even though do use chainsaws and other tools to safely bring the tree down, its roots will remain in place below the ground. The problem with the roots still being underground is that they will hinder the attempted growth of a new tree planted within the same area. Chippers, cherrypickers, and different types of ladders will also be used during nearly all of our tree service processes.
If you do not want to invest hard-earned cash into expensive tools and end up with a tree that looks like it was cut in half, our tree removal company in Meadville, PA is an excellent option. Economical pricing and professional support are just two benefits you will obtain when you work with our company. If you would like to learn more about our tree service or to get a quote, give USA Tree Service Pros a call at 888-202-2007.
Can Anybody Perform a Tree Service?
Theoretically, nothing would prevent you from doing the tree service work yourself, but you are going to need lots of tools, a passion for heights and not have a fear of getting injured. The best option is to use a tree service enterprise, such as USA Tree Service Pros.
Absolutely, our company is priced extremely competitively in the Meadville, Pennsylvania tree service market. Call 888-202-2007 to speak with one of our tree service specialists and receive a personalized quote.
When you need to plan a tree service in Meadville, PA, give us a call and tell us a little more about your circumstances regarding which kind of service you need. From there, we will plan an appointment time for the tree service that fits your agenda.
Tree trimming involves trimming up the limbs on your tree to ensure that they give the tree the most attractive appearance. Tree pruning is sort of similar to trimming with the exception of the fact that we work from the inside out, which is what gives the tree its shape. We recommend starting the pruning process during the first year of the tree's existence.
Sadly, all trees in Meadville will either be damaged in a storm or die eventually. Since this is the case, we offer tree removal to cut the tree down and remove the roots tucked underground.
You can view an arborist as a mechanic for trees as they have experience with using various types of tree service tools. With regards to knowing how to care for trees, these people are invaluable. Also, it's worthwhile to look at various towns and cities like, tree trimming Dolton, IL to determine if this site provides services near you.
The personnel at USA Tree Service Pros will usually need to use either a ladder or a bucket truck whenever we do almost any type of tree service job. More specifically, we will shape the tree by using pruners and shears when conducting tree trimming. Throughout the tree removal process, we will use chainsaws and other power tools to allow us to cut the tree down as easily as possible. We also perform stump grinding work by using a stump grinder after the tree has been cut down. You will also see us using chippers to grind up the bits of the tree.
Yes, we are licensed in tree trimming, removal and stump grinding in Meadville as well as many other cities and states.


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Our sorrows and wounds are healed only
when we touch them with compassion.
Contact Me
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Since each person's grief is unique a thorough assessment is completed when we first meet as this helps me understand your experience and how I can best serve you.
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Good Grief Yoga Therapy Services
In Good Grief Yoga Therapy I use a mindfulness based approach to grief and incorporate some gentle yoga practices to help address your grief at a deeper level. Mindfulness based grief counseling is about being present for another person's pain and honoring their journey.
I will walk with you through your experience and honor your grief so you can integrate the experience into your life and once again find meaning.
Grief Therapy Session
Each session will vary but will consist of talking, and may include some gentle yoga movements or breath work or other yoga tools to help address your symptoms of grief.
Approximately 1 hour.
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Enjoy a private yoga session that will help deepen your individual practice as well as increase your strength, flexibility, and mobility.
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Yoga therapy is the adaptation of yoga practices for people with any kind of health challenge--physical, emotional, mental, or spiritual. As a yoga therapist I recommend specific regimens of postures, breathing exercises, relaxation techniques, etc., to suit individual needs. In using yoga techniques it can help to create, stimulate, and maintain an optimum state of physical, emotional, mental, and spiritual health.
Initial Assessment $135
Follow up session $100
Grief work is soul work.


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Introduction of Advertising and Brief History
Advertising has been around for thousands of years. One way of looking at the cave paintings of Lascaux, which are about 16,000 years old, is as advertising. They could be selling to the spirits of animals the idea of showing up for the hunt. Nonetheless, advertising recognizable as 'advertising' has been around for millennia. Daniel Mannix, in his book on the roman games, those about to die, quotes an ad found on a tombstone:
For the first few thousand years, people used advertising to promote two things: Locations and services. The above is an example of the first. So were the signs outside taverns and poster were also a popular form of advertising. They were passed out promoting such events as plays or recruiting for the military.
Indian Advertising started with hawkers calling out their wares right from the days when cities and markets first began. From shop front signage and street side seller to press ads and with classified advertising. Ads appeared for the first time in print in Hickey's Bengal Gazette, India's First newspaper (Weekly).
Studios marked the beginning of advertising created in India. Studious set up for bold type, ornate fonts, fancier, larger ads. Newspaper studios trained the first generation of visualisers and illustrators with major advertisers begin retailers like Spencer's Army and Navy and White way and Laidlaw.
The early marketing promotions were retailer's catalogues. Ads appeared in newspapers in the form of list of the latest merchandise from England.
Let us look at some of the important years in the history of advertising.
Advertising Through the ages
1704: The first newspaper advertisement, an announcement seeking a buyer for an Oyster Bay, long Island estate is published in the Boston News Letter.
1742: Benjamin Franklin's Genral Magazine prints the first American magazine ads.
1843: Volney Palmer opens the first advertising agency in Philadelpha.
1867: New York agency Carlton & Smith begin buying the right to place advertising in religious magazines.
1877: James Walter Thompson buy Carlton & Smith from William J. Carlton, paying $500 for the business and $800 for the office furniture. He renames it after himself and moves into general magazine advertising. Later he invents the position of account executive. Today, J Walter Thompson Co, is one of the leading ad agencies in the world.
1882: Procter and Gamble Co. begin advertising lvory soap with an unprecedented budget of $11000.
1883: India: Horlicks becomes the first "malted milk " to be patented on 5th june 1883
1893: Asa Briggs Chandler registers Coca-Cola as a trademark.
1898: M.W Ayer helps national Biscuit Co. Launch the first prepackaged biscuit, Uneeda eith the slogan "lest you forget we say it yet, Uneeda Biscuit" which was the first million doller advertising campaign.
1899: J. Walter Thompason Co. is the first agency to open an office in UK.
1905: India: B. Dattaram & Co. claim to be the oldest existing Indian Agency in Mumbai.
1906: W.K Kellogg place the first ad for Corn Flaks in Six Midwestern newspapers.
1911: For the first time in its history P& G pays an outside agency, J. Walter Thompson Co,. to launch Crisco, Its new vegetable shortening.
1912 India: ITC (then Imperial Tobaco Co. Ltd) launches Gold Flake.
1920: KDKA, Pittsburg, becomes the first radio station in the US, and is the first to broadcast the result of the 1920 presidential election.
1922: AT&T's Station WEWF in New York offers 10 mints of radio time to anyone who would pay $100.
1923: National Carbon Co's Eveready hour is the first regular series of broadcaste entertainment and music to be sponsored by an advertiser.
1924: God rich Tires sponsors the first hour-long show over a network of nine radio stations.
1928: Lintas (Lever International Advertising Services) is formed as house agency of Unilever in England, Hollend and germany.
1929: American Tobacco Co. spends $12.3 million to advertise lucky strike, the most any company has ever spent on single product advertising.
1934 India: Venkatraso Sista opens Sista Advertising and publicity Servicesas the first full service Indian agency.
1935: Leo Burnett leaves Erwin Wasey to start his own agency in Chicago.
1936: Life publishes its first edition. Later became the first magazine to carry $100 million annually in advertising.
1941: With 7500 TV sets in newYork City NBC's WNBT begins telecasting July 1. First TV Spots, featuring a Bulova watch that ticks for 60 seconds, air as open and close time signals for the day's schedule.
India: Lux signs leela Chitnis as the first Indian film Actress to endrose thye product and Hindustan Thompson Association.
1947: J.Walter Thompson Co. becomes the first agency to surpass $100 million in biiling.
1948: Heeitt, Ogilvy, Benson & Mather is launched.
1951 India: Vicks vaporub, a rub for cold, causes ripples with its entry to blam market.
1955: The Marlboro Man campaign debuts.
1957: It turned out to be one the great marketing disasters of automotive history. Ford Motor Co. introduces the Edsel. India Vividh Bharti Kicks off.
1960: Doyle dane Bernbach introduces the creative team approach of combining a copywriter with an art director to create its "Think small" campaign for Volkswagen.
1962: David Ogliv publishes Confessions of an Advertising man. India Indian television first soap opera-teesra rasta enthralls viewers.
1963: The Pepsi generation Kicks off the Coca cola wars.
India: Wills filter tipped cigarettes' launched and positioned as made for each other, filter and tobacco match.
1964: Ogilvy, Benson & Mather merges with London-based parent company. After Uzs surgeon general determines that smoking is " hazardous to your health" The new yorkerand other magazine ban cigarette ads.
1966: Following a string of account losses, Rosser Reeves, ted Bates" first creative chief and promoter of advertising that offer a "unique selling proposition", resign at the age of 55.
1967: Well Rich Green (WRG) is established. Marry Well is the first woman to head a major agency.
India First commercial appears on vivdh barti.
1970: Saatchi & Saatchi is established in London.
1971: India Benson's charge in name to Ogilvy, Benson & Mather.
1972: India Western Outdoor Advertising pvt Ltd introduce first closed circuit TV (CCT) in the country at the resources in Mumbai.
1976: India Commercial television is initiated.
1978: India First television commercial is launched seen.
1979: India Ogilvy, Benson & Mather's name changes to Ogilivy & Mather.
1980: India Mudra communication ltd set up.
1981: MTV debuts with frenetic video images that changes the nature of commercial.
1982: India: The biggest milestone in the television was the asiad 1982 when television turned to color transmission. Bombay Dying becomes the first colour TV ad.
1983: India Maggi Noodles is launched to become an overnite success. Mudra communication sponsors the first commercial telecast of a mojor supporting event with the India-West Indies series.
1984: India Vicco sponsors telecast of Yeh jo hai Zindgi!
1985: India Mudra communication make first telefilm, jana. 915 new brands of product and services appearing in the Indian market.
1986: India Sananda is born on july 31 the Bengali magazine stupefies India by selling 75000 copies within three hours of papering on the news-stands. Price quality posir\tion of Nirma detergent cakes boost sales.
1990: A new medium Internet is born. India Brand equinity The Economics time is born.
1991: India First India-targeted satellite channel, Zee TV start broadcast followed by Star TV.
1992: India Spectrum, Publisher of A&M, Constitutes its own award known as A&M Awards
1993: The internet becomes the reality as five million users worldwide get online.
1995: As its share price 30% Maurice and Charles Saatchi leave the agency they founded in 1970.
1996: India The Sun TV becomes the first regional TV channel to go live 24 hours a day on all days of the week.
1999: Internet Avertising breaks the two billion dollar mark and heads towards three billion dollars as the industry, under prodding from proctor and Gamble, moves to standardize all facets of the industry.
2003: TV show with built advertising is planned.
2004: Google has come to change your search in the world wide web.


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When your oral health gets to a certain bad point, you may end up being be faced with quite a few different procedure choices to help bring your oral health back to where it should be. One of the procedures you may have to undergo is a bone graft.
Most patients don't know what this process entails until they're about to undergo it. That's not the best way to go into a serious dental procedure. So today, we'll take a look at what a bone graft is, to help you learn what you need to about this procedure.
What is it?
A bone graft procedure is pretty straightforward. Dr. Jeffrey C. Hambleton and the team at Lawrence Periodontics, LLC in Lawrence, Kansas will first assess what areas of your jaw need more bone in order to support whatever work you're having done. Then, extra bone is either taken from elsewhere in your body, or a synthetic graft material is used. It takes a few months for the grafting to take hold and create more strong bone, but the end result is worth the wait.
Why would I need it?
We get asked a lot why you'd ever need a bone graft – especially in your jaw. The most common reason we perform these grafts is due to the poor jaw health of patients who are in need of dental implants. These implants require a sturdy, healthy jaw that can handle a titanium implant. If your jaw health isn't up to par, you'll need a bone graft or choose a different way to replace lost teeth.
If you have any other questions about the procedure, or want to schedule an appointment with our periodontist , call us today at 785-312-3820. We can't wait to help you!


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Art Shack Gifts Acrylic Your Own Stationary Tote
$ 30.00
Art Shack Gifts presents this sinamay tote filled with acrylic tube paint, palette, 3 different sized brushes, and canvas stationary cards with envelopes. Give your art as cards to loved ones filled with paintings and words of affection. Use the beautiful tote as storage of your supplies.


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Archive for December 2018
Exercise Planning and Assessment Capability (EPAC) Prototype Project
CLOSED ! ! ! Request for Solutions: Exercise Planning and Assessment Capability 28 November 2018 UPDATED 17 December 2018 ! ! ! The Government has provided answers to vendor submitted questions in the below PDF. Further, RFS Attachment 2 is attached which provides a roll-up of NTC specific requirements for EPAC. A consolidated list for…Read More


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The Aspire Cleito Exo coils are built for the Aspire Cleito and improves on the previous design. The Cleito Exo coils are bigger to give you more airflow and better wicking for a satisfying vaping experience. The EXO coils are made using Organic Cotton and Kanthal giving you that tried and true flavorful drag with every puff. These coils run at 0.16 ohms and the range that is recommended is between 60w and 100w, making sure your coils last as long as they can. Bear in mind that these larger coils do reduce the amount of e-liquid you can put into your tank from 3.5 mL to 2 mL. Coming in packs of 5 these coils will breathe new life into your Aspire Cleito, giving you better flavor and bigger clouds!
Note: These coils are for the Aspire Cleito EXO tank and they're interchangeable with the Aspire Cleito tank. They will not fit in the Aspire Cleito 120 tank.
Sold in a 5 Pack
0.16ohm Kanthal rated for 60-100W
Large Wicking Ports
Kanthal Heating Eleme


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Scenes: 3. Roles: Male (1) , Female (1) , Neutral (0)
Two characters and two monologues, tied together across time and place, their stories a candid pursuit of hope and empathy, even in the face of an unbelievably cruel world. Judith Thompson's Such Creatures portrays her raw style of storytelling and showcases her incessant quest to understand the dark, neglected and troubling corners of society. Both unbelievably cruel and unbelievably human, Such Creatures is an awe-inspiring portrayal of the breadth of the human spirit.


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Developing competed for the previously years in this event, I'll welcome the time to take a step as well as soak in the scene from a spectator's side. While enjoying the event from the confines towards a TVR powered Success TR , I commonly had one eye thoughtfully fixed on the Mk Escort Services Mexico's with RS 's in a person's stages & service areas. I'll be watching Alister's performance here at the pointy end linked with the field with interest, but my heart may be well and critically fixed back in classic competition category, even the spine tingling throaty roar of twin weber adorned Mk Escort assistance in full cry am going to truly be an appearance to behold.
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text: Estrella Mountain is a wonderful Jack Nicklaus Jr. designed golf course set in the foothills of South Phoenix. The design is superb and the course views are very, very impressive. If not for the 1 hour plus drive from the Scottsdale area, this course would've ranked higher on this list.


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If you are in agriculture, affairs are aerial that you aerosol article on your crop to administer a disease, insect or weed. Even amoebic growers use pesticides (products that ascendancy pests), although the account of articles they can use is limited. Remember, the analogue of a pesticide is a artefact to be activated to repel, annihilate or contrarily assure a crop or animal. The analogue of pesticide accordingly includes insecticides, herbicides, fungicides, rodenticides, miticides and abounding added categories.
In contempo years, there has been growing affair about attrition to pesticides. There is no bigger archetype than glyphosate, which was acclimated on about every Corn Belt and Cotton Belt acre for 15 years, arch to a now well-documented account of weeds that are aggressive to it.
Pesticide attrition is not bound to herbicides. There are several diseases which accept developed attrition to both constructed and amoebic fungicides. Copper sprays, for instance, are now abortive adjoin some bacterial diseases. Likewise, several insects and mites accept accurate attrition to articles that were sprayed on them routinely.
To activity pesticide resistance, experts accept developed codes which they accredit to anniversary product. The abstraction abaft these codes is to advice users accept how the artefact attacks the pest. The added altered options you accept to advance a pest, the beneath acceptable the annoyance will advance resistance. These Mode Of Activity (MOA) codes are generally acquaint on the labels of products.
To abstain attrition body up in a annoyance population, users are encouraged to circle amid the assorted MOA products. For example, Fusilade herbicide is a MOA Accumulation 1. There are several added Accumulation 1 herbicides, such as Acclaim, Envoy Plus and Segment. Anniversary artefact as a altered alive ingredient. Despite the actuality they are altered chemistries, they still advance the edger in the aforementioned way, so switching amid one of these articles to addition is not activity to advice anticipate attrition issues.
To accomplish it a little added confusing, the industry has created hardly altered names for this categories depending on if the artefact is a herbicide, fungicide, insecticide, etc. In the fungicide industry, the codes are alleged FRAC codes (fungicide attrition activity committee). In the insecticide/miticides business, the codes are alleged IRAC codes (Insect Attrition Activity Codes).
In the herbicide industry, the cipher arrangement is a little added complicated. There is a class for Mode of Activity (MOA), as able-bodied as a Site of Activity (SOA) category.
For example, one MOA accumulation is Amino Acerbic Synthesis inhibitors. It includes two subgroup SOA categories: ALS inhibitors (also accepted as SOA 2), and EPSP Synthase Inhibitors (also accepted as SOA 9). Both groups advance amino acerbic assembly in plants, but do so in hardly altered means and accordingly get their own audible category. You can appearance a herbicide blueprint at https://goo.gl/czVPr3 to get a bigger compassionate of the herbicide allocation system.
Since abounding of the herbicides on the bazaar accept two or added alive ingredients, you will generally see that a artefact may accept added than two SOA codes. For instance, Harness Xtra contains acetochlor (SOA 15) and atrazine (SOA 5). Degree Xtra contains the aforementioned two alive ingredients, so it is a SOA 5 and 15 also. Addition product, Cinch ATZ has a SOA of both 5 and 15, but it contains metolachlor and atrazine. Bullet herbicide contains alachlor and atrazine and is additionally an SOA 5 and 15 product. Application any one of these four articles is advancing the weeds at the aforementioned sites on the plant, so it would be childish to circle amid these four products.
The basal band is, these codes are activity to be important to assure our crops from actuality devastated by diseases, insects and weeds in the continued run. If you are like me, there is no way to acquire all this information. That is area the codes appear in. Just apprehend that back you assure your crop, you should be application these codes to advice you acquisition assorted means to advance the pests that are giving you headaches.
Jeff Burbrink is a Purdue Extension drillmaster in Elkhart County. He can be accomplished at 533-0554 or at [email protected]
11 Things That Happen When You Are In Harness Extra Herbicide Label | Harness Extra Herbicide Label – harness extra herbicide label
| Pleasant in order to my personal blog, within this period We'll demonstrate in relation to harness extra herbicide label


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The Invisible Fury
An interactive documentary that examines the effects of the "battle" language associated with cancer care. The aim of the documentary is to provide a centralized database that contains personal accounts of people's experiences with cancer and its associated infrastructures.
View the website.
The Clara Archives Documentation
The Clara Archives Video


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Just fired this game up yesterday. Things are going great considering the harsh nature of the game so I up the difficulty to seasoned. Things are still going good. I get cocky and decide to fight some animals. Turns out to be 5 Gila monsters. They're b*tches and take a long time to kill. I get overrun, one character gets poisoned and one gets nearly dead so I run.
So there I was on the over world map - one character poisoned and the other near death and I couldn't figure out how to heal them from this screen. I know how to do it on an instanced map (fighting/city) but how when you're out of it?
I end up leveling up the poisoned character which healed him and then I went to the AG center. When I got there the poisoned character took damage (26 seconds of venom) so I hesled them both. But my question now is if he wasn't healed before this would he have died? Did they not give us a way to heal from the over world screen?
Healing on overworld?
Check here to discuss Wasteland 2 gameplay topics. Please avoid spoilers in thread titles.
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Re: Healing on overworld?
Can't you pull up a character, go to their inventory, and use an antivemon or medkit from there?
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When connecting a new switch to your network you can accidentally change your current VLAN database if the new switch has a higher VLAN Trunking Protocol (VTP) revision number. To avoid this, you must clear the VTP revision number on the new switch. The easiest way is to change the VTP domain name to "something_else" and back to "your_VTP_domain" on the new switch. This sets the VTP revision number to 0 and you can connect the switch to the network without any problem.
May 23, 2006
Connecting a new switch
3 Comments »
Great info, thanks
Comment by Dave — August 24, 2012 @ 2:09 pm
Yes! Finally someone writes about black backgrounds.
Comment by seo adelaide — June 30, 2013 @ 7:44 pm
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Arts in Society
The Man from the Phone Company
November 1, 2011
Nov 1, 2011
A man from the phone company
hoists his great blue handset,
settling on the savage rhythms
it will accentuate for him.
I watch because I cannot listen.
In town, you're buying something
you found last week, not hidden
in the library, as I've told him.
While he works, I see your paperwhite,
down-penciled belly until
another stone-eyed blackbird
has a go at our leafless grapes,
nearly as dark as it by now.
The man has taken no notice.
My heart goes out to hands like
his, like paws. I need their pity.
While we have you...
...we need your help. You might have noticed the absence of paywalls at Boston Review. We are committed to staying free for all our readers. Now we are going one step further to become completely ad-free. This means you will always be able to read us without roadblocks or barriers to entry. It also means that we count on you, our readers, for support. If you like what you read here, help us keep it free for everyone by making a donation. No amount is too small. You will be helping us cultivate a public sphere that honors pluralism of thought for a diverse and discerning public.
November 01, 2011


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KitchenAid professional 600 mixer may probably get fairly heat when getting used. To the Artisan temperament, today have to be enjoyed, for tomorrow by no means comes. (2) Artisan: produces crafts, uses native grains and international goods as raw materials. Brave the elements (we'll have our heater operating if you want to warm your toes) and come down for one or fourteen days and nights of entertainment, food, artwork, wearables – and the Portrait Gallery stays open late for evening strolls!
When you have got a KitchenAid mixer your options are limitless on what you are able to do. Because of all this these machines are versatile and really useful in the kitchen. With a variety of flavours and a particular format and pack measurement, artisan producers will now be capable to use elements beforehand solely out there to industrial-scale producers.
Most shelf rental retailers simply cost a monthly fee for the shelf space with no commission on prime of that. As his complete output (750 crafts) is equal to his whole expenditures (750 = 150 crafts + $600 money), then the artisan produces no web product. The creative process needed to produce luxurious perfumery is an previous-world, artisan craftsman talent that can not be taught.
Artisan Foodworks does not pay utilization or facility fees to venues. One other subject that keeps many people from buying the Artisan by KitchenAid is the price. It costs about $a hundred more than the opposite KitchenAid stand mixers. However for anybody who bakes or cooks recent meals regularly, the Artisan is greater than well worth the buy price, and is and funding that repays for years to come.
It's easy to see why the KitchenAid Artisan 5-Quart Stand Mixer is a perpetual finest seller. This mixer has made its approach into a lot of people's kitchen. This will let you get other substances or prep another job whereas the stand mixer is doing its job.


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These studentships will be 42 months in duration, and include home fee and stipend at UKRI rate.
Candidates must have a first or upper second class honors degree or significant research experience. Students from physical science backgrounds wishing to transfer their skills into a clinical research environment are welcome to apply.
Interested candidates should in the first instance contact Dr James Alix ([email protected])
How to apply:
Please complete a University Postgraduate Research Application form available here: www.shef.ac.uk/postgraduate/research/apply
Please clearly state the prospective main supervisor in the respective box and select 'Neuroscience' as the department.
Deadline for applications is 5pm on Wednesday 29th January 2020. Late applications will not be accepted. Interviews are scheduled to be held on Tuesday 25th February 2020.


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Full Demo
March 8, 2019
Wav:682.5MB • 377 x WAV 44.1 kHz, 24-bit.
Condensing the label's signature sound into one unique sample pack, doesn't get much better than straight from the label boss Mark Knight.
His second contribution to the hallowed 'Trademark Series' lifts the lid on label boss Mark Knight's most recent run of releases, bringing you a multitude of freshly squeezed samples ready to enrich any aspiring producer's sound pallet.
The Grammy-nominated producer needs no introduction, Mark is recognised as the highest-selling Beatport artist of all time and one of the most successful DJ's to grace the decks.
His unrelenting tour schedule continues to place him at the forefront of the global DJ world, bringing his extensive, high energy sound to his fans.
Digging into Mark's latest batch of samples, you'll find a wealth of flawless loops & single hits spanning every essential track element, allowing House, Tech House and Techno producers to dip in and find that missing sound, or build an entire track from the ground up.
The sample pack contains a staggering 391 samples including 100 processed Single Hits, countless Drums Loops, Synth and Vox Loops alongside an arsenal of EFX, Drum Fills and Snare Rolls & Risers.
Everything you'll ever need for your next production in one essential pack, ready and waiting to simply drag and drop into your DAW.


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After the AI4People's Ethical Framework for a Good AI Society: Opportunities, Risks, Principles, and Recommendations, the activities in 2019 will focus on the "Governance of AI". The Recommendations of the aforementioned document and its 20 Action Points (AP) will be the starting point upon which we will build on in the year 2019. Most of the issues on how to assess, to develop and to support a Good AI Society entail complex matters of governance.
1. AI4People Forum. At the heart of the second year will be the activity of the AI4People Forum, open to representatives of governments around the world, European institutions, civil society organisations, relevant media and leading businesses. Members will be invited to attend three meetings in Brussels and participate to the various phases of drafting the Good AI Governance Report (for more information please ask the Action Program to the AI4People's Secretariat):
►April 2nd 2019: Presentation of the Scientific Activities for 2019.
►July 10th 2019: Presentation of the initial draft.
►November 2019: AI4People Final Event: Presentation of the Good AI Governance Report at the European Parliament.
2. Scientific Activity on: Governance of AI. The Governance of AI sets the level of abstraction, in order to properly tackle four magnitudes of complexity on (i) regulation; (ii) know-how; (iii) possible solutions; and, (iv) evaluation, that is, who, how, what, and why. More particularly, the intricacy regards:
(i) The interaction between different regulatory systems. In addition to the rules of national and international lawmakers, consider the role that the forces of the market, or of social norms, play in this context, e.g. trust. These regulatory systems can compete, and even clash with each other. Several approaches capture part of this complex interaction, for example, through models of risk regulation, and of risk governance. Next year (2019), before Election Day in May, the EU Commission's documents on a new legal framework for AI and its ethical principles should be available. Also, but not only, in light of these documents, the aim is to flesh out what kind of governance is emerging, and we should opt for in the field of AI, before the new EU Parliament and Commission;
(ii) The interaction between different kinds of expertise. Matters of institutional design regard the ways in which economics and the law, technology and social norms interact. As shown by today's debate on the weight that AI evidence should have in legal trials, problems concern different heuristics, and how we should govern them. As our previous recommendations on auditing mechanisms, or an oversight agency, illustrate, focus is not on 'who' takes decisions (previous magnitude of complexity), but rather on 'how.' The sets of challenges that are unique to AI renew this kind of problem in terms of governance;
(iii) Solutions. The ethical framework provided in our previous document insisted on the context-dependent issues brought about by AI. It is clear for example that the complex set of provisions regulating the production and use of AI for autonomous vehicles scarcely overlaps with that of AI appliances for smart houses, for finance, etc. The same holds true in terms of governance. The latter may require the adoption of 'central authorities,' such as anew EU oversight agency responsible for the protection of public welfare, but governance solutions will often depend on the specificity of the issues and AI domainswe're dealing with.Here, matters revolve around 'what,' rather than 'who' or 'how';
(iv) Evaluations. The final magnitude of complexity regards the setting of standards. This stance partially overlaps with our first stance onhow different regulatory systems interact, for we have legal standards, social standards, technical standards, etc. Attention is drawnhere, however, to how such standards evolve, and new standards are requiredtoday. The question concerns 'why,' rather than 'who,' 'how, ' or 'what.' The ethical framework for a good AI society has to be implemented through a good AI governance. Standardswill play a major role in thisaccomplishment.
Accordingly, we propose three lines of enquiry that regard:
(i) Forms of Engagement, such as e.g. participatory mechanisms to ensure alignment with societal values and understanding of public opinion through an ongoing dialogue between all stakeholders;
(ii) No-regrets Actions (e.g. education and a sustained, increased and coherent European research effort);
(iii) Coordination Mechanisms that may function as the middle-out interface of our priorities. Such mechanisms should help tackling current limits on any clear understanding of AI stakes; consolidate new fora for collective consultation and discussion; and develop new standards and mechanisms for (enforced) self-regulation. Have a look at the figure below:
The next step of the research is to specify the content of these priorities, and whether a further level of intervention should be taken into account.