zilongwang/ReadingBank huggingface dataset:
had erred in law in its interpretation s52 nor misapplied this provision to the circumstances of the appellant. Analysis and Decision Section 52 is notable for those premises prohibited from selling psychoactive products, but also those premises which have been excluded from that list. While the appellant’s Cuba Mall store, dairies, and convenience stores all sell food, confectionery, and soft drinks we conclude that this is not the test to be applied under s52 to determine whether a venue is prohibited. There are a host of other venues which are not prohibited by s52 which also sell the same line of products as those that would be common to the appellant’s Cuba Mall store, dairies, and convenience stores. As counsel for the appellant agreed, cafés sell food, confectionery, and soft drinks. Subject to the prohibition on a licensed premises selling psychoactive products there is nothing in s52 that would prevent a café from selling psychoactive products. Indeed that must have been part of the appellant’s rationale for creating the Amsterdam Coffee Shop within the confines of the Cuba Mall store. Therefore we consider that the Regulatory Authority erred in law when it equated the sale by the appellant of food, confectionery, and soft drinks as being tantamount to a prohibited premise. Equally this lead to the Regulatory Authority ignoring relevant factors in the assessment. The prohibited premises are those “commonly thought of” as a dairy or convenience store. This must necessarily involve some objective perception which was no doubt intended to ensure that venues could not attempt to superficially alter their appearance to sell psychoactive products. For example, the corner dairy or Four Square could not alter its signage to exclude itself from the list of prohibited venues when it fact continued to trade in the range of products that people would
What Can You Do at Home? Thoughtfulness Begin with each other. Teach love, respect and kindness in the home. Help your neighbors. Volunteer in your community. Show kindness to animals and the natural world around us. Teach tolerance and appreciation of diversity. http://ageofmontessori.org/significance-kindness/ Feed the Mind Encourage learning in all its Learn through play. Learn through research. Learn through exploration and discovery. Learn from those around you. Learn alone. Learn together. Learn what you love to learn. Enjoy reading Cosmic Education: The Heart Of the Montessori Classroom by Michale and D’Neil Duffy. “If the idea of the universe be presented to the child in the right way, it will do more for him than just arouse his interest, for it will create in him admiration and wonder, a feeling loftier than any interest and more satisfying. The child’s mind then will no longer wander, but becomes fixed and can work. The knowledge he then acquires is organized and systematic; his intelligence becomes whole and complete because of the vision of the whole that has been presented to him, and his interest spreads to all, for all are linked and have their place in the universe on which his mind is centered.… A great curiosity arises, which can never be satiated; so will last through a lifetime.” Maria Montessori, from To Educate the Human Potential Find Out More! 5
The Guadalupe Mountain Chain is the worlds largest what? Fossil Reef Until about 220 million years ago New England and North Africa were what? Next door neighbors What was Abraham Ortelius the first to recognize? The striking, puzzle piece fit of the continents on both sides of the Atlantic What did Alfred Wegener hypothesize? That there had once been a single supercontinent What did Alfred Wegener Name the Supercontinent? Pangaea What happened to Alfred Wegener a day his 50th Birthday? He Died What did Marie Tharp find at the bottom of the Atlantic? A Rift Valley What is the deepest canyon on earth? The Mariana Trench Species at the bottom of the ocean can produce light in a process known as what? Bioluminescence The Triassic extinction offered an opportunity for which animal group? Mammals What have Venus and Jupiter done to the Earth’s axis? Tilted it When did our current climate age begin? About 10,000 years ago How long should this current warm period last? Another 50,000 When will the continents be united again? 250 million years from now Analysis: Why were mammals able to survive the Triassic Extinction while dinosaurs died out? Many scientists feel that climate change is the most important issue facing the world today. If the world gets to hot, ice caps melt and flooding occurs, if it gets to cold, we could enter a new ice age. Research how scientists hope to limit climate change in the future.
7.4Does your Homecare/Home Support Agency provides regular OHS performance indicators to all employees? Yes No If yes, please explain the process. 7.5Are emergency phone numbers for all relevant contacts (e.g. Managers, DOLAE, etc.) readily available? Yes No If yes, please explain? 7.6Does your Homecare/Home Support Agency provides regular Hazard Alerts (e.g. Road conditions, infection trends, etc.)? Yes No If yes, please explain the process. Via Memo or CBC Radio 7.7 Are safety conversations a part of your day? Yes No If yes, please explain? 7.8Does the person you report understand your workplace health and safety needs? Yes No If yes, please explain?
Program Time Activity 15:00-15:30 Introduction to workshop, its objectives and introduction of participants 15:30-16:45 Plenary and workshop-wide discussion 16:45-17:00 Wrap up and next Please answer: Questions Successful examples and good practices in preventing and facing violence against persons with disabilities Global level Successful examples and good practices in preventing and facing violence against persons with disabilities Regional level Successful examples and good practices in preventing and facing violence against persons with disabilities Local level CRPD – which articles do the actions contribute to? SDGs – which goals do the actions contribute to?
10th Session of the Conference of State Parties to the CRPD Exhibit Let’s Get Together: Women Networking on Humanitarian Action Thursday June 15 | 10:00 am – 5:00 pm United Nations Headquarters Exhibits area Organizations of women with disabilities, from communities affected by conflict, crisis and displacement, can play a critical role in bridging the development – humanitarian divide in an emergency, but also in strengthening community resilience from crisis preparedness to situations of protracted crisis. The upcoming 10th Session of the Conference of State Parties presents an opportunity for organizations of women with disabilities from across crisis affected countries to meet each other, share contacts, obtain information and literature from sponsoring organizations, as well as make connections with stakeholders. Anyone interested in women’s leadership and humanitarian action are invited to stop by. This event is sponsored by Women’s Refugee Commission, Network of African Women with Disabilities and the National Union for Women with Disabilities in Uganda, Lebanese Association for Self-Advocacy, UN Women, OCHA, UNMAS, CREA, Permanent Mission of Australia to the United Nations, Permanent Mission of New Zealand to the United Nations, and the Permanent Mission of Finland to the United Nations. Co-organized by DSPD. For more information, refer to: or contact Boram Lee at .
6 Number of Words (Raw Text) XX 7 Number of Labels XX 8 Annotator Cost Per hour 400 9 Annotated Labels Per Hour 125 This may vary language wise. 10 Cost per Chunk Label 3.2 11 Actual Cost of a Corpus - 11.1 One Time Annotation Cost (One time annotation by one annotator) Number of token*cost per chunk label 11.2 Annotator Cost (Validated) One Time Annotation Cost * 2.5 11.3 With Cost of the raw text Annotation Cost + cost of the raw text 11.4 With cost of the raw text and PoS Annotation Annotation Cost + cost of the raw text + Cost of creating the PoS annotation Table : Formula to Calculate the Cost of a Chunk Labelled Corpus Example cost of a chunk labeled corpus: SL Parameters Values 1 Resource Type Text 2 Corpus Type Chunk Labelled 3 Language Tamil 4 Unit Label 5 Number of Characters (Raw Text) 1871372 6 Number of Tagged Tokens (As per Raw Text) 194606 7 Number of Chunk Labels 160386 8 Annotator Cost Per hour 400 9 Annotated Word Per Hour 125 10 Cost per Chunk Label 3.2 11 Actual Cost of a Corpus 11.1 One Time Annotation Cost (One time annotation by one annotator) 513235.2 11.2 Annotator Cost (Validated) 1283088 13.3 With Cost of the raw text 1414084.04 13.4 With cost of the raw text and PoS Annotation 1667071.84 : Example Calculation of the Cost of a Chunk Labelled Corpus
University of Ottawa (Ottawa, Ontario) Housing 5.267 – 10.873 Food 2.500 – 4.300 Books and Supplies 1.000 Expenses (Clothing, social activities, telephone, internet, etc) 2.700 Total Cost $ 11.467 – 18.873 CAD University of Toronto (Toronto, Ontario) Housing 5.352 – 9.502 Food 2.553 – 5.408 Fees (Student Services) 1.695 Health Insurance 612 Books and Supplies 1.500 Transportation 934 Cost $ 12.646 – 19.651 CAD York University (Toronto, Ontario) Residence 5.552 – 7.663 Meal plan 2.750 – 4.325 Health Insurance 853 Personal Expenses 2.500 Total Cost $ 11.655 – 15.341 CAD
4. Risk assessment The ACMA has carried out a risk assessment for each component of the 2014-15 ACLC resulting in an overall rating of medium risk with the following individual rating for each cost component. Risk rating for ACLC components Reference in the Act Cost component Risk rating 15(1)(a) ACMA’s cost component Medium 15(1)(b) ACCC’s cost component Medium 15(1)(c) ITU contribution Medium 15(1)(ca) Development of consumer protection related industry codes Medium 15(1)(d) Government Representation and Research Medium Overall rating Medium The overall risk rating of medium was derived mainly due to the amount involved in this cost recovery arrangement, exceeded $10 million and no consultation occurred with stakeholders for the 2014–15 ACLC. However, there are no complexities associated with this charging regime as there are no changes to the existing cost recovery arrangement from the previous year. The ACLC is being charged as a levy and does not require any legislation to be passed by the Parliament nor does it involve working with state, territory or local government entities. Although the amount of the total levy is over $38 million, the change from the previous year is considered insignificant (that is, less than one per cent increase).
Version 9. CRIS approval and change register Table 16: Change register Date Description Approved by Comments 30 May 2016 Approval of the 2015-16 2.0 The Minister for Communications and the Arts 18 May 2016 Certification of the 2015-16 2.0 ACMA Acting Chair 24 June 2015 Approval of the 2014-15 1.0 The Minister for Communications 29 May 2015 Certification of the 2014-15 1.0 ACMA Chair
+ Unrecovered F&A on Sponsor Funded Direct Costs $955 + $3,222 + $6,075= $10,252 Cost Sharing Total TDC + Total F&A $9,548 + $10,252= $19,800
3.2.1 Objective of budgetary control WEEK 6 5/2/18 WEEK 6 Day 1 3.3.1 Precaution and difference between budget and forecast 6/2/18 WEEK 6 Day 2 3.4.1 , adv and limitation of budgetary control 7/2/18 WEEK 6 Day 3 3.5.1 Kind of budgets 8/2/18 WEEK 6 Day 4 3.5.2 Kind of budgets 9/2/18 WEEK 6 Day 5 3.6.1 Performance budgeting 10/2/18 WEEK 6 Day 6 3.7.1 Zero base budgeting WEEK 7 12/2/18 WEEK 7 Day 1 revision CHAPTER 4 13/2/18 WEEK 7 Day 2 4.1.1 Responsibility accounting: meaning and responsibility centre 14/2/18 WEEK 7 Day 3 4.2.1 Type of responsibility centre 15/2/18 WEEK 7 Day 4 4.3.1 Investment centre 16/2/18 WEEK 7 Day 5 4.4.1 Profit centre 17/2/18 WEEK 7 Day 6 4.5.1 Standard costing and variance analysis: meaning of standard cost and standard costing, characteristics. WEEK 8 19/2/18 WEEK 8 Day 1 4.6.1 Applicability of standard costing, 20/2/18 WEEK 8 Day 2 4.7.1 standard costing v/s budgetary control 21/2/18 WEEK 8 Day 3
4.8.1 Preliminaries to be considered before establishment of standard 22/2/18 WEEK 8 Day 4 4.9.1 Adv of standard costing CHAPTER 6 23/2/18 WEEK 8 Day 5 4.10.1 Limitation of standard costing 24/2/18 WEEK 8 Day 6 4.11.1 4.11.2 Variance analysis and uses. Material variance and practical WEEK 9 26/2/18 WEEK 9 Day 1 Practical of materials variance 27/2/18 WEEK 9 Day 2 Practical of materials variance 28/2/18 WEEK 9 Day 3 Practical of materials variance 1/3/18 WEEK 9 Day 4 4.12.1 Labour variance and practical 3/3/18 WEEK 9 Day 5 Practical of labour variance WEEK 10 5/3/18 WEEK 10 Day 1 Practical of labour variance 6/3/18 WEEK 10 Day 2 4.13.1 Overhead variance 7/3/18 WEEK 10 Day 3 Practical of overhead variance 8/3/18 WEEK 10 Day 4 Practical of overhead variance 9/3/18 WEEK 10 Day 5 4.14.1 Sales variance and practical 10/3/18 WEEK 10 Day 6 Practical of sales variance WEEK 11 12/3/18 WEEK 11 Day 1 Practical of sales variance 13/3/18 WEEK 11 Day 2 4.15.1 Disposition of variance
31/3/18 WEEK 13 Day 6 6.5.1 Application of marginal costing WEEK 14 2/4/18 WEEK 14 Day 1 6.5.1 Application of marginal costing 3/4/18 WEEK 14 Day 2 Practical problem of marginal costing 4/4/18 WEEK 14 Day 3 Practical problem of marginal costing 5/4/18 WEEK 14 Day 4 question of break even analysis 6/4/18 WEEK 14 Day 5 Assignment on unit I & II 7/4/18 WEEK 14 Day 6 Assignment checking WEEK 15 9/4/18 WEEK 15 Day 1 Assignment on unit III 10/4/18 WEEK 15 Day 2 Assignment checking 11/4/18 WEEK 15 Day 3 Examination guidance lecture cont. 12/4/18 WEEK 15 Day 4 Examination guidance lecture cont. 13/4/18 WEEK 15 Day 5 Assignment on unit IV 14/4/18 WEEK 15 Day 6 Assignment checking WEEK 16 16/4/18 WEEK 16 Day 1 Examination guidance lecture cont. 17/4/18 WEEK 16 Day 2 Examination guidance lecture cont. 18/4/18 WEEK 16 Day 3 Examination guidance lecture cont. REMARKS:____________________________________________________________________________________________ SIGN OF TEACHER:___________________ . SIGN OF THE PRINCIPAL: ________________________ .
Robust contracting of 3PLs Low High Short term Making formal agreements of responsibility with public sector personnel Low Medium Short term Ensuring documentation follows general best practice, is as simple as possible, and aligns with existing in-country tools/templates Low High Short term Ensuring personnel attend standalone logistics training with practical sessions and guided discussions High High Short to medium term Ensuring storage and transport network includes as few steps and contact points as possible Low Medium Short term Specifying logistics best practices in plans and trainings Low Medium Short term Ensuring supervision and monitoring follow tools and templates and emphasize adherence to SOPs and review of documentation High High Short to medium term Informing all stores/distribution points of the numbers of ITNs they should expect to receive Low High Short term Undertaking visual spot checks of stores as often as possible High High Short to medium term Conducting CMAs within two weeks of a campaign and once annually for continuous distributions Medium Medium to medium term
Work done/Work to be done Claimant’s Costs Defendant’s Costs Incurred Costs Estimated Costs Incurred Costs Estimated Costs Disbursements Time Costs Disbursements Time Costs Disbursements Time Costs Disbursements Time Costs Pre-Action Costs Issue/ Pleadings CMC Disclosure Witness Statements
20% moisture content. A programme of work is currently being devised to assess the distortion of varying sample dimensions at different target moisture content values. Through Scottish Enterprise and European Regional Development Funding the Centre for Offsite Construction + Innovative Structures has developed knowledge transfer linkages from emerging (North America) and established (Austria & Germany) markets for flow of information and strategic partnerships. As such we are currently evaluating the required facility capability and associated cost, time and funding requirements for UK CLT production. Acknowledgements This work is supported by European Regional Development Funding, Scottish Enterprise and Forestry Commission Scotland. The Centre for Offsite Construction + Innovative Structures also like to acknowledge and thank BSW Timber Ltd, Norbuild Timber Fabrication & Fine Carpentry Ltd and Purbond for their continued support. References [1] Federation TT. Statistical Review; 2011. [2] Suttie E. Five most effective ways of adding value to home grown timber. Building Research Establishment; 2011. [3] TimberFirst. Market Report; 2012. [4] Education Df. Building Schools for the Future. Available from: [5] Education Df. Priority School Building programme. [cited; Available from: [6] Commision F. Standing timber volume for coniferous trees in Britain.: National Forest Inventory. ; 2011. [7] BSI. BS EN 408:2010+A1:2012. Timber structures - Structural timber and laminated timber - Determination of some physical and mechanical properties: BSI 2011. [8] BSI. BS EN789: 2004. Timber structures - Test methods - Determination of mechanical properties of wood based materials: BSI 2005. [9] Moore J. Wood properties and uses of Sitka spruce in Britain. Edinburgh: Forestry Commission; 2011. [10] Mestek P, Kreuzinger H, Winter S. Design of Laminated Timber (CLT). Munich: Timber Structures and Building Construction Technical University Munich. [11] Fellmoser P, Blass H. Influence of rolling shear modulus on strength and stiffness of structural bonded timber elements. Germany; 2004.
Draft programme (details to be confirmed) Location: Faculty of Business and Economics, Mendel University of Brno Sunday 18.03.2018 Monday 19.03.2018 Tuesday 20.03.2018 Wednesday 21.03.2018 Room tbc tbc Tbc Welcome Session Round table presentation of people + projects. Matt Flynn Evaluating work-based practices Participants workshop 3 All trainers Break Jan Stuhler Methods of Policy Evaluation: Identifying Treatment Effects Nata Duvvury & Jonas Radl Methods of EWL policy evaluation I Angela O’Hagan Gender Budgeting as a useful policy evaluation tool LUNCH BREAK Room tbc tbc Tbc Arrival in Brno 20h00 Welcome drinks & buffet Lucie Vidovicova Role overloaded of active agers: a policy challenge Participants workshop 2 All trainers Wrap-up session All participants & trainers Break Participants workshop 1 All trainers Nata Duvvury & Jonas Radl Methods of EWL policy evaluation II Martina Rasticova EWL Policy evaluation issues in the Czech context TS dinner Departure Evening events Free evening in Brno Emergency contact n°: to be confirmed (tbc)
Reporting Format Reporting for cost management will be included in the monthly project status report. The Monthly Project Status Report will include a section labeled, “Cost Management”. This section will contain the Earned Value Metrics identified in the previous section. All cost variances outside of the thresholds identified in this Cost Management Plan will be reported on including any corrective actions which are planned. Change Requests which are triggered based upon project cost overruns will be identified and tracked in this report. Cost Variance Response Process This section of the Cost Management Plan defines the control thresholds for the project and what actions will be taken if the project triggers a control threshold. As a part of the response process the Project Manager typically presents options for corrective action to the Project Sponsor who will then approve an appropriate action in order to bring the project back on budget. The Project Manager may propose to increase the budget for the project, reduce scope or quality, or some other corrective action. The Control Thresholds for this project is a CPI or SPI of less than 0.8 or greater than 1.2. If the project reaches one of these Control Thresholds a Cost Variance Corrective Action Plan is required. The Project Manager will present the Project Sponsor with options for corrective actions within five business days from when the cost variance is first reported. Within three business days from when the Project Sponsor selects a corrective action option, the Project Manager will present the Project Sponsor with a formal Cost Variance Corrective Action Plan. The Cost Variance Corrective Action Plan will detail the actions necessary to bring the project back within budget and the means by which the effectiveness of the actions in the plan will be measured. Upon acceptance of the Cost Variance Corrective Action Plan it will become a part of the project plan and the project will be updated to reflect the corrective actions. Cost Change Control Process Typically the change control process follows the project change control process. If there are special requirements for the cost change control process, they should be detailed in this section. The cost change control process will follow the established project change request process. Approvals for project budget/cost changes must be approved by the project sponsor. Project Budget The budget for this project is detailed below. Costs for this project are presented in various categories... Fixed Costs: $xxx,xxx.xx
Maintenance Labor Any time spent at the central office by maintenance staff will be charged to the central office Direct charge to the COCC Maintenance Materials Any materials used at the central office will charged directly Direct charge to the COCC Contract Costs Contract costs not related to a specific program will be charged to the central office Direct charge to the COCC Insurance Costs Any insurance costs associated with the operation of the central office or otherwise not directly attributable to any program should be charged to the central office. Auto insurance is charged based on where the employee who uses the car is charged Direct charge to the COCC B. Central Office Cost Center – Income Central office expenses are funded through fees charged to the different programs operated by HATT. The following table lists the different income sources for the HATT central office cost center. Program Fee Description Public Housing Property Management Fee HATT charges each public housing AMP a $42.94 Per Unit Month (PUM) charge for each eligible unit Bookkeeping Fee HATT charges each public housing AMP a $7.50 PUM charge for each eligible unit Asset Management Fee If the public housing AMP is meeting all the necessary cash flow requirements HATT will charge the AMP an asset management fee between $4-$10 PUM based on what the AMP can afford Capital Fund 10% of total grant amount HATT takes 10% of the total capital grant amount under BLI 1410 for central office operations Section 8 Administration Fee $12 PUM HATT charges the HCV program $43,632 for administrative oversight of the program C. Public Housing – AMP Expenses 1. Expenses can be charged to an AMP in three different ways: direct charge, pro rata
STUDY COSTA RICA SPRING BREAK 2017 3 hours credit for either BUSA 2106 – Environment of Business or BUSA 4800 – Doing Business in Costa Rica Information Sessions in the Team Room – MEM 131 Wednesday, September 28th 10:00 am and Thursday, September 29th 3:00 pm March 10 – 18 $2,200 (approximately, tuition not included) per person covers: Travel to/from ATL airport --- RT airfare from ATL to San Jose RT bus fare from San Jose to UGA CR campus --- Room & Meals at the UGA CR campus Visits to local businesses, including Fair Trade Coffee Plantation and Tilapia Farm Ride on the World’s Longest Zip Line! For more information contact: Dale Kelly or Rose Opengart DSC School of Business or ropengart@daltonstate.edu
5500-6600 DUES, FEES, REGISTRATION Membership dues paid to belong to organizations. 5500-6601 DUES, FEES, REGISTRATION Registration fees to attend conferences. 5500-6602 DUES, FEES, REGISTRATION Entrance fees. 5500-6730 DUES, FEES, REGISTRATION Registration fees for vehicle tabs or taxes. 5510-1000 PROFESSIONAL DEVELOPMENT Staff training and seminars. 5580-1000 FACILITY RENTAL Expenses related to rent facilities. 5620-1000 EQUIPMENT REPAIR & MAINTENANCE Expenses related to acquiring and repairing equipment (not vehicles). 5620-6730 EQUIPMENT REPAIR & MAINTENANCE Expenses related to repair and maintain vans and cars at site locations. 5700-1000 BLDG REPAIR & MAINTENANCE Costs to repair and maintain (not clean) houses at site locations. 5710-1000 THIRD-PARTY SERVICES Outsourced functions (i.e. roofing, garbage/waste disposal, etc.). 5710-6535 THIRD-PARTY SERVICES Used to pay Honorarium. 5740-1000 MAINTENANCE SUPPLIES Cleaning supplies and miscellaneous small maintenance items, e.g. light bulbs. 5802-1000 ELECTRICITY Electric bills at site locations. 5804-1000 FUEL Heating fuel at site locations. 5804-6730 FUEL Fuel for CGEE vans and cars. Not for rental vehicle fuel. 5810-1000 WATER bills at site locations. 5812-1000 TAXES Local taxes such as property tax. Include bank charges. 5814-1000 INSURANCE Liability insurance costs. 5815-1000 BUILDING RENT Office rent paid at site locations. 5590-1000 MISCELLANEOUS Expenses not able to be categorized to other accounts. PROJECT EXPENSES Most common accounts used for project expenses. 5301-1000 - Consultants 5391-1000 - Reference Materials 5401-1000 - Supplies 5441-1000 - Communication 5451-1000 - Postage 5481-6611 - Hotel 5481-6613 - Airfare 5481-6614 - Car rental, taxi, or bus expenses 5481-6616 - Meals, Restaurant 5491-1000 - Business Meetings
noticed that there were areas of intradermal and speckled bruising to the right periorbital and outer upper eyebrow region and forehead, some with linear components to the right forehead and around the right eye with areas of bruising and swelling to the eyebrow. There was also minor superficial ‘peri-mortem’ abrasion to the right knee and shin. No major injuries were identified. There was no hand, lip, mouth or other obvious facial injury noted at the scene. Rigor mortis was established and the body showed some central remaining warmth. Dr Charlwood’s report states that at the post-mortem examination which she later conducted at FSSA, she observed that there was a faint ligature mark identified to the anterior right side of the neck which was rising. There were asphyxial changes in the form of multiple petechiae to the skin of the face and eyelids with suffusion of the facial and head tissue. There was minor bruising to the right periorbital, eyebrow and temple regions, which likely relates to minor terminal blunt force trauma. Dr Charlwood expresses the view that this may be related to terminal hypoxic seizure activity and had likely occurred due to impact with surrounding objects in the cell. She also states that the overlying pillowcase and bag materials may have produced the linear impressions on his face. There was also minor abrasion to the front of the right knee and shin consistent with terminal injury. There were no broken bones within Mr Costi’s skeletal system. Dr Charlwood states: was no injury to overtly suggest a third party or other significant injury. The injuries are not considered to be a factor in the cause of death.' As far as toxicological analysis is concerned, alcohol, amphetamines, cannabinoids, cocaine, morphine, benzodiazepines and common drugs were not detected in Mr Costi’s blood. Dr Charlwood further states that the features of the post mortem examination overall were in keeping with the nature of the hanging point. She adds: 'The presence of the pillow case and plastic bags also being present over the head of the deceased are difficult to interpret as to their involvement in the death, but these may have further contributed to hypoxia and the mechanism of death.' Taking all of the circumstances and findings into consideration Dr Charlwood opines that the cause of death was neck compression (due to hanging) and plastic bag
Cell number Current contents Change to A2 Labor Grade 1 General Labor A3 Labor Grade 2 General Assembler B A4 Labor Grade 3 Sub-Assembler A A5 Labor Grade 4 General Assembler B A6 Labor Grade 5 Sub-Assembler B A7 Grade 6 Inventory Control A8 Labor Grade 7 Material Handler A9 Grade 8 Quality Control A10 Labor Grade 9 Millwright/Electrician Calculate the total annual cost of a $0.55 cents per hour ATB, a $650 lump sum payment and a 2.75% ATB wage increase. Calculate the total annual cost of a $0.35 cents per hour ATB, a $450 lump sum payment and a 2.25% ATB wage increase.
Name of Actor Grove 1 Grove 2 3 Grove 4 Haris Celigija Obosan- earth tone, traditional robes (J) Obosan- earth tone, traditional robes (J) Obosan- earth tone, traditional robes (J) Obosan- earth tone, traditional robes (J) Sarah Eastman Ryu- light colored, thin cloth, dress: short skirt (W) Demon- Completely black: black shirt with slits and red tank top (J) Austin Johnson Kai- light colored, thin cloth, shirt and pants (W) Emporer- red, green, and gold fabrics. Fancy robes (W) Ohaka- completely black; pants and shirts (S) Mckala Macho Tetsuo- thin cloth, long brown skirt, loose shirt with vest (W) Gen- short skirt with leggings, white long sleeve shirt with yellow vest (J) Jaden Moon Jiro- mountain climbing clothing, snow/cold weather (J) Peasant- simple colors and fabrics. Pants, vest, and apron (W) Ohaka- completely black; pants and shirts (S) Bryan Ralphs Keisuke- mountain climbing clothing, snow/cold weather (J) Uta- monk robes, black dress, yellow cover/wrap (J) Ohaka- completely black; pants and shirts (S) Dyani Russell Meiko- fine dress, long sleeves and skirt (J) Kaukozo- completely black; pants and shirts (S) Jane Stepherson Satoko- thin long brown skirt, loose shirt with vest (J) Hyoroku- wrinkled and torn brown and cream colored shirt/long skirt (S) Makiah Peters Azukitogi- long black pants: fit over stilts, red and black top with “wings”(S) Shelby Smith Dombe- short skirt with leggings, white long sleeve shirt with orange vest (J) Rachel Giacomino Shin- short skirt with leggings, white long sleeve shirt with red vest (J) Kendall Wardak Yukionna- white fabric w/ light blue accents. Long wispy sleeves (J) Demon- Completely black: black shirt with slits and red tank top (J)
Rylee Driscoll Ono- football pads, thick blue fabric cut in strips, black pants (S) #2- completely black: black pants and and hoodie (W) Ohaka- completely black; pants and shirts (S) Tristan Hafer Husband- simple colors and fabrics. Pants and vest (J) Kozo- black, red, and gold. Flashy; black skirt with gold lining and collar (J) Ohaka- completely black; pants and shirts (S) Mckenzie Palmerton Wife- simple colors and fabrics. Long skirt and shirt (J) Bakechochin- completely black; pants and shirts (S) Carter Peel Oto- football pads, thick blue fabric cut in strips, black pants (S) Ghost black: black pants and and hoodie (W) Ohaka- completely black; pants and shirts (S) Alex Skow Oku- football pads, thick blue fabric cut in strips, black pants (S) Demon- Completely black: black shirt with slits and red tank top (J) Curtis Humphreys Toke- black and brown pants and top with vest (W) Demon- Completely black: black shirt with slits and red tank top (J) Sydnee Williams Ghost black: black pants and and hoodie (W) Demon- Completely black: black shirt with slits and red tank top (J) Whitney and Joely: Scenes 1 and 3 Sydney and Jenna: Scenes 2 and 4
Please delete / sign and return asap. Mary Poppins Jr: Summer 2018 I do give / do not give permission for ____________________________________ in Year ___ to have face paint / glitter / hair products applied for the Mary Poppins Jr show. Signed________________________________ Date____________________________
Q.31. As regards the of cost accountancy is concerned, it has____ scope. Ans.31. Vast Q.32. What is the definition of Costing? Ans.32. “Costing is the process of determining the costs of products, services or activities.” Q.33. Write down the definition of Cost accounting? Ans.33. Cost accounting is “that branch of accounting dealing with the classification, recording, allocation, summarization and reporting of current and prospective costs.” Q.34. Differentiate between Cost Accountancy, Costing and Cost Accounting. Ans.34. Difference between Cost Accountancy, Costing and Cost Accounting Points of Differences Cost Accountancy Costing Cost Accounting 1. Scope Cost accountancy is broadest in its scope. It is broader in its scope. It is narrow in its scope. 2. Function It is concerned with formulation of costing principles, methods and techniques to be adopted by a business. It is concerned with ascertainment of cost. It is concerned with recording of cost. 3. Periodicity of Functioning It is a starting point. It begins where accountancy ends cost. It begins costing ends. 4. Persons Involved The persons involved are experts in the of cost accountancy such as management accountant. The person involved is cost accountant. The persons involved are cost clerks.
Q.41. What is the primary task of Management Accounting? Ans.41.The primary task of management accounting is, therefore, to redesign the entire accounting system so that it may serve the operational needs of the firm. Q.42. What does Management Accounting furnish to the management? Ans.42. Management Accounting furnishes definite accounting information, past, present or future, which may be used as a basis for management action. Q.43. The financial data are so devised and ____________ developed that they become a _________ tool for management decision. Ans.43. Systematically Unique DEFINITIONS OF MANAGEMENT ACCOUNTING The term “Management Accounting” covers all those services by which the accounting department can assist the top management and other departments in the formation of policy, control of execution and appreciation of effectiveness. This definition points out that management is entrusted with the primary task of planning, execution and control of the operating activities of an enterprise. It constantly needs accounting information on which to base its decision. A decision based on data is usually correct and the risk of erring is minimized. Management accounting is concerned with the accumulation, classification and interpretation of information that assists individual executives to fulfil organizational objectives. The Report of the Anglo-American Council of Productivity (1950) has also given a definition of management accounting, which has been widely accepted. According to it, "Management accounting is the presentation of accounting
Example.3. X, Y and Z have two production departments and three service departments. Expenses incurred for these departments and other available information is given below. Particulars Prod. Dept. A Prod. Dept. B Service Dept. Maintenance Service Dept. Power Service Dept. Personnel As per Primary Distribution 1,20,000 1,50,000 20,000 48,000 40,000 Allocation Basis Maintenance Hours 80 20 — 40 20 KWH Consumed 4 16 2 — 2 Number of Employees 60 30 30 18 Allocate the cost of service departments to the production departments. Solution: Statement showing the allocation of service department’s cost to production departments. Direct Method:- Particulars Prod. Dept. A Prod. Dept. B Service Dept. Maintenance Service Dept. Power Service Dept. Personnel Total As per Primary Distribution 1,20,000 1,50,000 20,000 48,000 40,000 3,78,000 Maintenance (Maintenance Hrs ) 16,000 4,000 (20,000) ( Kwh Consumed) 9,600 38,400 (48,000) Personnel (No. of employees) 26,667 13,333 (40,000) Total Costs Allocated 1,72,267 2,05,733 3,78,000
Return on Investment Demonstrate how the quantitative and non-quantitative measures used will provide a justifiable return relative to the investment level required. Describe the quantitative and non-quantitative measures of valuation used to determine the Return-On-Investment to the organization. Cost items Cost Software $ Training $ Support [X years] $ Total cost $ Expenses Cost Expense #1 $ Expense #2 $ Expense #3 $ Total $ Cost savings Cost Data loading – save 50% of 3 days per year at $100 per hour, for 2 years $ Analysis – save 50% of 4 days per year at $150 per hour, for 3 years $ Customer Support – headcount reduced by 25% $ Reporting – save 50% of 4 days per year at $200 per hour, for 5 years $ Total savings $ Conclusion When concluding, highlight that changes in project assumptions, conditions, or constraints may require the analysis to be reevaluated to reflect these changes.
Alt Causes Alt to cost overruns—technical data inevitably fails Flyvbjerg 5, Professor of Major Programme Management at Oxford University's Saïd Business School and is Founding Director of the University's BT Centre for Major Programme Management, winner of the Fulbright Scholarship, (Bent, Policy and planning for large infrastructure : projects problems, causes, and cures, World Bank Publications, January 2005, Google Scholar)//AG Technical explanations account for cost overruns and benefit shortfalls in terms if imperfect forecasting techniques, inadequate data, honest mistakes, inherent problems in predicting the future, lack of experience on the part of forecasters, etc. this is the most common type of explanation of inaccuracy in forecasts (Ascher, 1978; Flyvbjerg, Holm, and Buhl, 2002, 2005; Morris and Hough, 1987; Wachs, 1990). Technical error may be reduced or eliminated by developing better forecasting models ,better data, and more experienced forecasters, according to this explanation.
Cost-effectiveness of endoscopic versus open harvest of a short saphenous vein segment for coronary artery bypass grafting A post hoc health economic evaluation of a randomised controlled trial Background A saphenous vein segment is commonly used as a conduit for coronary artery bypass grafting (CABG), and clinicians must decide whether to obtain it by performing a traditional open vein harvest (OVH) or by performing an endoscopic vein harvest (EVH). We conducted a post hoc analysis (CUA), based on a published study and from the Danish healthcare system´s viewpoint, to investigate whether EVH is cost-effective when compared to OVH. The economic analysis was performed using a 35 day follow-up period and in accordance with international guidelines. We constructed four cost-levels as the current literature is inconclusive as to which resource consumptions differ significantly between EVH and OVH. Outcomes were assessed by performing a quality of life conversion of patients´ postoperative pain, satisfaction with cosmetic results and observational data on mobility. We performed bias corrected bootstrap analyses on 5,000 re-samples to calculate the incremental cost-effectiveness ratio (ICER) and to construct acceptability curves (CEACs). Results were tested against a (WTP) threshold of £ 30,000/quality adjusted life-years (QALY). When costs and outcomes within the first 35 days were compared, the ICER was £ 64,482/QALY but <1 % cost-effective at a WTP of £ 30,000/QALY. Adding costs of treatments of surgical wound infections of the leg, which were already initiated at 35 days postoperatively, the ICER dropped to £ 38,876/QALY, and EVH became approximately 2 % cost-effective at a WTP of £ 30,000/QALY. If mobility was excluded from the measurement of outcome, EVH was <1 % cost-effective at a WTP of £ 30,000/QALY. We conclude that, within the first five weeks postoperatively, EVH is not a method for harvesting a short saphenous vein segment during CABG, when compared to OVH. pay
Learning Objective 2 Cost Estimation Learning Objective 3 Product Costing Learning Objective 4 Standard Costing Treated Group Standard Approach Diagrammatic Standard Approach Untreated Standard Approach Standard Approach Standard Approach Table 4 Proportion of Students that Meets/Exceeds or Does Not Meet Course Learning Objectives Upon the Course Final Exam Learning Objective 2 Cost Estimation Learning Objective 3 Product Costing Learning Objective 4 Standard Costing Meets/Exceeds DNM Meets/Exceeds DNM Meets/Exceeds DNM Treated (n=252) .8056 .1944 .7976 .2024 .7421 .2579 Untreated (n=104) .4519 .5481 .1635 .8365 .3558 .6442 Test statistic Z 6.4529 7.0962 Significance level Table 5 Mean Individual Student Scores by Group by Learning Objective Learning Objective 2 Cost Estimation Learning Objective 3 Product Costing Learning Objective 4 Standard Costing Treated (n=252) 82.13% 78.22% 79.53% Untreated (n=104) 69.96% 49.94% 55.45% Test Statistic T 14.8205 11.2483 6.3255
g = – 1 = - 1 = – 1 = 0.149 = 0.15 = 15% Or ∴ Ke = + g = + 0.15 = 0.24 = 24% EXAMPLE 2: The following are the data in respect of “stupid simple” Plc: Market price per share N7 Dividend per share N0.50 Growth rate 6% Issue cost N0.25 Underwriting of new issue N0.50 Required You are required to calculate Cost of equity Cost of retained earnings Solution Determination of Ke of new ordinary shares Ke = + g = + 0.06
Figure 5, Question 4 Does the require the product to be provided free for other policy reasons? Cost recovery may be inconsistent with the Australian Government’s objectives for the agency, such as where cost recovery may hinder an objective that requires some forms of information to be disseminated as widely as possible. International agreements too may constrain the ability of Australian Government agencies to set cost recovery charges. appropriate, agencies should consult with the Department of Foreign Affairs and Trade to ascertain whether any international agreements are relevant to the products they are considering cost recovering.
Yes: Cost recovery consistent with the Australian Government Competitive Neutrality Guidelines. No: Go to Question 2. Figure 6, Question 2 Does the product involve additional data collection, analysis or research beyond what is already taxpayer funded? Incremental products are those for which additional work has been undertaken to modify taxpayer funded information to meet the demands of a specific client or group. The additional work could involve: • extending a data collection; • expanding research to cover new issues; and/or • undertaking additional analysis or manipulation of the information.
Yes: Cost recovery based on the incremental cost of the additional products (discussed further in Stage 2). No: Go to Question 3. Figure 6, Question 3 Does the product involve the further of a product? Usually, reasonable means of dissemination of the basic product set is taxpayer funded. However, users may want additional access to the information either using distribution methods that are not taxpayer funded or having greater access to the information than was intended to be taxpayer funded (for example, people may wish to hold private copies of publications).
There are various approaches to calculating capital costs. Agencies need to justify the method used to determine capital costs and depreciation. In general, the approach chosen needs to balance: • the costs of implementing the method chosen; • optimising asset valuations to remove from the asset base facilities or parts of facilities that are not necessary to produce cost recovered products efficiently; • accounting for increases or decreases in the value of the asset over time; and • being able to incorporate changes if feedback
from the ongoing monitoring process indicates that such changes are necessary. Box 7 provides further guidance on allocating capital costs. Box 7 Allocating costs – including capital costs All products to be cost recovered should recoup at least their direct costs. Allocating direct costs to products is relatively straightforward. Allocation becomes more difficult where indirect and capital costs (see also Box 6) are involved. When fees or levies are imposed across a significant proportion of an agency’s activities, they should include both the direct costs of the
For FAS internal use only: Agreement Short Hand Code Table: Short Hand Codes Short Hand Code Amount Replaced CR Short Hand Code 1 2 Burden Statement According to the Paperwork Reduction Act of 1995, an agency may not conduct or sponsor, and a person is not required to respond to a collection of information unless it displays a valid OMB control number. The valid OMB control number for this information collection is 0551-New. The time required to complete this information collection is estimated to average 30 minutes per response, including the time for reviewing instructions, searching existing data sources, gathering and maintaining the data needed, and completing and reviewing the collection of information. The U.S. Department of Agriculture (USDA) prohibits discrimination in all its programs and activities on the basis of race, color, national origin, age, disability, and where applicable, sex, marital status, familial status, parental status, religion, sexual orientation, genetic information, political beliefs, reprisal, or because all or part of an individual’s income is derived from any public assistance. (Not all prohibited bases apply to all programs.) Persons with disabilities who require alternative means for communication of program information (Braille, large print, audiotape, etc.) should contact USDA’s TARGET Center at 202-720-2600 (voice and TDD). To file a complaint of discrimination, write USDA, Director, Office of Civil Rights, or call toll free (866) 632-9992 (voice). TDD users can contact USDA through local relay or the Federal relay at (800) 877-8339 (TDD) or (866) 377-8642 (relay voice). USDA is an equal opportunity provider and employer.
Glossary Term Description Bonded system The waterproofing layer is chemically bonded to the roof deck. Butanoyl membrane Polymer-based product used in preformed waterproofing. EPDM Ethylene propylene diene monomer – polymer-based product used in preformed waterproofing. EFVM Electrical field vector mapping – a low voltage test method that creates an electric potential difference between a non-conductive membrane surface and a conductive substrate (roof material), which is earthed or grounded. Integrated system Where chemical waterproofing is built into the structural material. Leak detection system A system that identifies and locates a defect or leak in the waterproofing membrane. Liquid applied system Waterproofing consists of a product that is liquid at room temperature and is applied as a liquid. Living architecture The integration of plants and living organisms into building design. Loose lay Where waterproofing is laid on top of the roof but not chemically bonded to the roof as opposed to a fully bonded waterproofing system. Penetrations An opening or hole, pipe or structure passing through the roof structure. Preformed system Waterproofing is provided as pre-made sheets that are laid on the roof. Screed A topping layer usually made from a sand and cement mix. Single-ply system A system of waterproofing a single layer, preformed system. Upstands A vertical change in the roof structure or surface. Wind uplift The negative pressure on a roof structure caused by wind over the roof, which tends to lift the roof surface. Websites Centre for Urban Greenery & Ecology. Guidelines on Waterproofing for Rooftop Greenery. CUGE Standards CS E05: 2012, Centre for Urban Greenery & Ecology, Singapore. City of Sydney: Green Roofs and Walls - City of Sydney (2014) Green Roofs and Walls Policy and Policy Implementation Plan City of Sydney (2012a) Green Roofs and Walls Perception Study Green Building Council Australia Best Practice Guidelines for the Life Cycle of PVC Building Products www.gbca.org.au Growing Green Guide A Guide to Green Roofs, Walls and Facades in Melbourne and Victoria, Australia (2014) http://www.growinggreenguide.org Publications Hopkins G and Goodwin C (2011) Living Architecture: Green roofs and walls, CSIRO Publishing, Australia. Lux Research (2012) Burgeoning Green Roofs and Green Walls Market to be Worth $7.7 Billion in 2017. References