The First World War Essay Example for Free

The First World War Essay In this report I intend to create a detailed report of Tescos. I want to see what they have done to get to where they are today and to try to evaluate why what they did worked. I want to get as much information as possible, although some information may not be accessible to the public as it could be sensitive. After the First World War, Jack Cohen received a i 40 gratuity. With this he set up his own East end fruit and veg store. Later he joined with another man T. E Stockwell to create a partnership. They then formed a limited company and now Tesco is a public limited company (PLC) with an annual turn over of around i 30,814 million pounds. When Cohen set up Tesco, he was a sole trader, he would have had unlimited liability. This means that if he went bust and unable to pay his debts he would have his personal belongings sold by the bank to pay off his debts. His only source of finance was his i 40 war gratuity. However nowadays there are many different sources of finance from bank loans to business angles to loan sharks as well as personal savings and family and friends. Being a sole trader has many advantages as there arent many forms to fill in. You can take holidays when you want and all the money that is made in the form of profit is yours for the keeping. Being a sole trader means that he had total control over his business all profit made goes straight to him and doesnt need to be split up. When he merged to form a partnership he would have had to sign a deed of partnership. This outlines all main points about the partnership from money salaries to working hours. He would now have to consult his partner before making any decisions about the business. However there are good points about being in a partnership. It means that there are two or more people to help think a way around a problem should one occur. It would bring added finance as the other partner would have personal savings and maybe family money. If the partnership were to go bust the deed of partnership would outline who had to pay what debts. After the partnership became successful Cohen and Stockwell became an ltd company. This means that they had shares which could be sold to employees and friends and family of the owners. They effectively own a small part of the company. They now have Limited liability this means that should the business go bust their private possessions are now safe and wouldnt be sold to level debts. Yet all the share holders would loose the amount of money they put in. There are also disadvantages to go with the benefits; these are that accurate accounts now have to be published for company house. This means spending money on an accountant. Tescos then became a plc or public limited company, it floated on the stock market in 1947 the share price was 25p. The business is now controlled by the share holders as every share gives you a say in the company. The profit is also split so that a dividend can be given to the share holders; this is a small percentage of profit given to share holders, and the more shares the more money they will receive. The legal liabilities are the same as when they were an ltd. The main difference is that shares can be bought and sold by the public on the stock exchange. On the way up Tescos has been through many of the different types of businesses. It has been a sole trader business a partnership an ltd company and now its a plc. However there are a few types of business that Tescos hasnt been. * A charity: this is obviously because Tescos is a profit organisation and wouldnt want to give away all there profit.

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Under U.S. GAAP, entities can generally recognize revenue when it is realized or realizable and earned. 1. Revenue can be recognized when it is realized or realizable. For revenue to be realized, a company must receive cash or claims to cash in exchange of goods, services, or other assets. Similarly, for revenue to be realizable, the firm’s goods, services, or other assets must be exchanged for other assets that are â€Å"readily convertible to known amounts of cash or claims to cash† (605-10-25-1). This means that the entity’s assets were not exchanged for cash or claims to cash, but instead, for another company’s assets, such as short-term investments and government securities. 2. Revenue can be recognized when earned. Entities can earn revenue if the firm has â€Å"substantially accomplished what it must do to be entitled to the benefits represented by the revenues† (605-10-25-1). For example, when companies substantially completed (a) provision of professional services, (b) delivery or production of goods, or (c) other activities that constitute its ongoing major or central operations, revenues is earned. Issue 2 (â€Å"Bill and Hold†) Question: One of the issues faced by TerraSure relates to revenue recognition of finished goods that have not yet been delivered to customers due to inadequate storage space in customer’s warehouses. TerraSure has engaged in two different methods to deal with this situation. With the first method, TerraSure segregates the inventory within its own finished goods warehouse. In the second method, TerraSure ships customer’s inventory to a third party warehouse, where customers directly pick up their inventory. Background: Regarding â€Å"bill and hold† inventory, the SEC Staff Guidance states that these ... ...ordance with the terms of the arrangement, has been delivered or is available for immediate and unconditional delivery. 3. The license period of the arrangement has begun and the customer can begin its exploitation, exhibition, or sale. 4. The arrangement fee is fixed or determinable. 5. Collection of the arrangement fee is reasonably assured (926-602-25-1) Responses: Since TerraSure does not allow its customers to show the films until after its promotional activities begin, it cannot recognize revenue at the point of sale. To correctly recognize revenue for the film licensing contracts, customer must have all rights to exploit, exhibit, or sale (926-602-25-10). Even though the film is delivered to the customer, TerraSure must recognize revenue from licensing agreements not at the point of sale, but after the marketing department begin its promotional activities.

Prison Break Essay

Prison break is an American television series just entering the second season. It is a drama series set around a prison. This five star thriller is based in a prison named Fox River. The masterminded character, Michael Scofield (Wentworth Miller) is the main actor in this series. He plays as a structural engineer, this comes in handy when he plans to break out his step brother Lincoln Burrows (Dominic Purcell), also acted as Drake in â€Å"Blade Trinity† out of prison. Lincoln Burrows (Purcell) is the only family he has, and is on death row, convicted of the murder of the vice president’s brother. In actual fact, the vice presidents brother is hiding. This scheme was set up by the vice president herself and her right hand man, working with the secret service agent Paul Kellerman. (Paul Adelstein) Lawyer Veronica Donovan (Robin Tunney) investigates a conspiracy that takes place indicating that Lincoln Burrows was framed for the murder. The evidence was destroyed and Veronica could not get Lincoln exonerated. When a date was set for the execution of Lincoln, Michael has to think fast about how he is going to execute this plan. He has plans of the prison tattooed all over his body. These blueprints are camouflaged by artwork of devils and angels and so not anyone can see it and understand it apart from him. Any phrases or important words would be tattooed backwards or inverted and only could be recognized seeing it through a mirror. He deliberately robs a bank firing a gunshot on the ceiling to acquire maximum security and gets caught intentionally and gets sent to the same prison as his brother. The action inside the prison is full of suspense as the series continues. Michael has to persuade several other prisoners who are important for this escape to happen. Predictably other prisoners acknowledge that there is a scheme going on and they have to be part of the escape for obvious reasons. Psychopath Theodore Bagwell (Robert Knepper) known as T-Bag as his nickname, is a perfect example of why this show is so great. His character is a murder and rapist. His emetic performance is what gets the viewers gripped. Throughout the series there is another plot of what’s happening outside the walls. Veronica is working hard to end this conspiracy or to delay the execution. This is not an easy task as she is fighting against the government. The second season is when the cons are on the run. Fernando Sucre, Benjamin Franklin, John Abruzzi, Theodore T-bag Bagwell, Charles Patoshik, David Apolskis, Michael Scofield and Lincoln Burrows are the â€Å"Fox River 8 MOST WANTED MEN IN AMERICA†. The phrase â€Å"MOST WANTED† sums up the feelings of how the cops would really like to catch them. After the breakout the cons make their way to the airstrip to board a plane that should wait there to pick them up. The plane was unknown and identified by an inspector. The pilot had to leave the cons behind after being suspicious. This is a difficult situation for Scofield and the viewers are worried that the fugitives will be apprehended. He proves his intelligence by having a plan B if they never made it to the airstrip. They all go their different ways to uncover five millions dollars buried in Utah by an inmate that was killed in Fox River. The break out becomes a Federal matter and FBI’s have to get involved. Special conniving agent FBI Alexander Mahone (William Fitchtner) is at almost the same intelligence as Scofield and is a real obstacle for him. This undeniable amazing series caught over ten million viewers. Brett Ratner, the director of Prison Break has turned famous after directing the best series with the highest ratings. On www. reviewit. com, 10,000 blogs show the people love the excitement and the suspense they get watching this series. Show preview only The above preview is unformatted text This student written piece of work is one of many that can be found in our GCSE Miscellaneous section.

Procedural Lessons Children and Mathematics - 1460 Words

Mathematics has become a very large part of society today. From the moment children learn the basic principles of math to the day those children become working members of society, everyone has used mathematics at one point in their life. The crucial time for learning mathematics is during the childhood years when the concepts and principles of mathematics can be processed more easily. However, this time in life is also when the point in a person’s life where information has to be broken down to the very basics, as children don’t have an advanced capacity to understand as adults do. Mathematics, an essential subject, must be taught in such a way that children can understand and remember. All children learn differently and teachers,†¦show more content†¦These three methods are collectively known as the VAK model, which stands for visual, auditory and kinesthetic. Each is different from one another and most people learn best when taught through a combination of th ese methods. The first method, visual, involves the use of visual representation of knowledge to understand concepts. Visual learners learn best through charts, diagrams, videos, handouts, and reading the body language and facial expressions of the teacher. A visual learner will also benefit from note-taking, highlighting certain areas and reviewing every so often. For example, a visual learner will learn best when they see the teacher using blocks to explain the problem three times five. Watching the teacher place three stacks with five blocks and counting the total blocks will let the visual learner understand why three times five is fifteen. The student would then write notes on this concept, drawing a picture of the three stacks of five blocks to refer back to later. Auditory learners, on the other hand, learn best through lectures, listening to the teacher explain the concept and following a set of instructions. Auditory learners learn best in a classroom environment, allowing for classroom debate upon a topic. This debate allows for multiple different approaches to a concept to be put forth until the one the learner prefers is found. An auditory learner would learn best from hearing the concept and then going over it again out loud toShow MoreRelatedMathematics : The Basic Building Blocks Of Mathematics991 Words   |  4 PagesMathematics has become one of the topics that many adults think of as a subject that is not used in their everyday life. However, if people start looking at their daily tasks, they will begin to see that mathematics is a skill that they use every day. Mathematics is used when you are making change at the store, baking, putting together a budget, and many other ways. An elementary teacher needs to be able to help children learn the basic building blocks of mathematics. 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