Article: This should cause the first and third lights to fall next to each other in your palm. Now, the first, third, and fifth lights should be in your palm. Keeping this sequence going should keep the lights in an even pattern that will prevent tangling. When you're done wrapping, you should have a tight bunch of lights and the two plugs remaining. Wrap the small sections attached to the plugs around the bunch to keep it together. Then plug them into each other and you're all done.
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Pinch the second light of the strand between your index finger and thumb. Pull the fourth light up and pinch it next to the second one. Continue matching the even lights to the top of your hand and the odd lights at the bottom. Wrap the remaining cord around the bunch and plug the two sides in.
Article: Once you are in desktop view, you may notice the traditional start button is a little different. While the button was missing in the original Windows 8, it was replaced with 8.1. However, the menu that it brings up is the metro or modern start menu and does not resemble the original. Selecting the start button from the charms menu will also bring up the start menu. Just think of the start screen as a start menu that is big and more powerful. If you are uncomfortable with the switch between the desktop and the start screen, with Windows 8.1 you are able to set the start screen to overlay the desktop, giving it a Windows 7 sort of quality. While using desktop view, you will notice that everything is the same. You can still organize your files in folders, start programs, and open and create files in the same ways as previous versions of Windows. You will need to understand that Windows 8 treats the desktop view as a single application. This will be important when viewing the taskbar and switching between programs. If you want to, you can change the settings to allow you to boot directly to the desktop, as of Windows 8.1. This option can be found under the Navigation tab, found in the accessed-as-normal taskbar Properties menu.
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Use the new Start button. Organize and use your files as in previous versions. Use the desktop as a single application. Set the computer to boot to the desktop.
Article: For the purpose of consolidated statements, a company is only considered a subsidiary if the parent company holds a controlling interest in that company. Generally, this means that the parent company owns over 50% of the shares of the subsidiary. This is because this share value would give them majority voting power in the subsidiary. However, there are situations where a company can be considered a subsidiary even when the parents owns a smaller percentage of their shares, such as: The parent has majority voting rights by agreement with the subsidiary's board. The parent has power to govern the policies of the subsidiary under agreement or law. The parent has the ability to remove and replace the majority of the subsidiary's board. The parent has the ability to cast the majority of votes during a meeting of the subsidiary's board of directors. In contrast, a parent may own more than 50% of a subsidiary's shares and not retain control. In this case, they are known as an "unconsolidated subsidiary" and not shown on consolidated statement. When you consolidate financial statements, you'll need all of the financial information for each company being considered. This will include information for the parent company as well. Specifically, you'll need access to the books (the record of all transactions) for each company, as books are not kept for the consolidated entity. It's easiest to start with the financial statements of the companies being considered if these have already been prepared. This will allow you to simply combine larger line items and go back through the books only to eliminate duplicate items. In order to consolidate financial statements, you'll need to be sure that all companies' financial reports refer to the same fiscal period. Generally, if there is a mismatch in fiscal periods, you should modify subsidiary's timeline match that of the parent. This should either be done at acquisition or can be done through an adjustment to the subsidiary's financial statements. For example, if a subsidiary considers August 31 as its year end and the parent company's year end is December 31, then prepare financial statements for the first subsidiary running from January 1 through December 31. This may involve significant adjustment.
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Determine which holdings to report as subsidiaries. Gather your paperwork together from all the companies. Coordinate fiscal periods.