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1. Adm 434 Final Exam
Solution to Mid–Term Exam ADM 4348M Winter 2011 SPECIAL TOPICS IN FINANCIAL ACCOUNTING March 1, 2011 DMS 4140 17:30
–20:30
Professor : Sheldon WeatherstoneDuration: 3 hours Instructions 1. Non–programmable calculators are permitted, but you cannot share calculators. 2.
Books and notes are not permitted. 3. Please do not ask the professor or the invigilator to explain or interpret questions. State any assumptions you
feel are necessary. 4. Write your answers in the booklet provided. 5. Hand back the signed examination copy with your exam booklet(s). STUDENT
NAME: __________________________________________ STUDENT # : ________________________ Statement of Academic Integrity... Show
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amended its pension plan, resulting in past service costs with a present value of $100,000. The amendment of the pension plan is expected to
provide future benefits up to the average eligibility date which is ten years from now. There are no unamortized actuarial gains of losses as at 1/1
/2011. There are also no actuarial gains or losses on the accrued benefit obligation due to changes in actuarial assumptions during the period under
review (i.e. no actuarial re–evaluations were conducted as Flintstone commits to having them done only every three years). Instructions: (a) Identify
the plan's funding status and the asset or liability reported on the December 31, 2011 and 2012 balance sheets assuming that Flintstone Corp. accounts
for its pension with the deferral and amortization approach under PE GAAP. (b) Calculate the pension expense for 2011 and 2012 assuming that
Flintstone Corp. accounts for its pension with the deferral and amortization approach under PE GAAP. (c) Identify the plan's funding status and the
asset or liability reported on the December 31, 2011 and 2012 balance sheets assuming that Flintstone Corp.
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2. Clubroot Of Canol Marijuana Case Study
Introduction: Clubroot of Canola is a growing concern in Canada and in the U.S. (particularly in North Dakota). It is a potential problem for western
Australia as well. Canola is a valuable crop seeds are primarily used to produce oil for consumption by humans although interest as biofuels, plastics,
protein isolates, adhesives, and sealents is growing. Canola meal is also produced as livestock feed. (http://www.canolacouncil.org/markets–stats
/industry–overview/)According to the Canola Council of Canada canola grown in Canada contributes $19.3 billion to Canada's economy annualy.
(Industry Overview) The value of U.S. canola is estimated at around $270 million by the United State Department of Agriculture.(Ash M., Knisely S.)
According to the Australian Department of Agriculture and Food "Canola has become an important crop in Western Australia... Show more content on
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Until recently the only way to confirm the presence of the pathogen was a bioassay. In the bioassay plants are grown in soil that is thought to be
contaminated for 5–6 weeks then the plant is harvested and examined for the formation of root galls. Other detection methods include examination of
root hairs and fluorochrome staining of resting spores. The methods above are time consuming. A PCR technique was developed in western canada in
2007 that can detect the pathogen in plant tissue or in the soil. This technique has made it into commercial use. Unfortunately the techinique can only
detect the presence of the pathogen not the amount of innoculum that is present in the soil. Detection with quantitative PCR appears to hold the most
promise. A method has been developed that can quantify resting spores of Plasmodiophora brassicae. (Hwang S.F., Strelkov S.E., Feng J., Gossen
B.D., Howard R.J. 2012) Growers should scout Canola for gall formation approximately 2 weeks before swathing and then send any tissue that appears
to be problematic in to a lab for testing. (Industry
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3. What Are The Advantages And Disadvantages Of Japanese Food
Traditional Japanese cuisine is based on rice with miso soup and other dishes, with an emphasis on seasonal ingredients. Side dishes often include;
fish, pickled vegetables, and vegetables cooked in broth. Fish is commonly served grilled but can also be served raw as sashimi or in sushi. Seafood
and vegetables are also deep–fried in light batter as tempera. Apart from rice, important foods include noodles such as soba and udon. The five most
important ingredients are; 1. Rice. There are two main types of rice. Uruchimai which is slightly sticky and is used for sushi and most japanese rice
dishes and Mochigome is a more sticky variety of rice that is used for mochi and mochi–like foods. 2. Shoyu. Shoyu (soy sauce) adds another
dimension to taste known as umami. 3. Dashi. A type of Japanese soup, sauce cooking stock with umami flavor that's critical to countless Japanese
dishes. 4. Mirin. Cooking sake that's typically higher in sugar and lower in alcohol than regular sake. 5. Miso. A type of japanese cooking stock made
by fermenting soybeans, rice or other grains. Miso has an addictive taste as does most fermented ingredients. One of the most popular ... Show more
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Koshihikari is just one named variety of japonica rice, and the most popular one since it is grown in Niigata prefecture, it is the largest growing area
in the country. Other named varieties include Sasanishiki, Akitakomachi, Hitomebore, and on and on. But the most commonly consumed rice in
Japan is refined white rice, mainly for its flavor. Japanese people are fanatical about the quality and the taste of the rice. Many are willing to pay
extra for better tasting rice. Brown rice is also eaten, mostly for healthy reasons. There are even different types of brown rice, according to how much
of the fibrous coating and germ is
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4. Sushi Retraurant Business Plan Essay
Sample Business Plan
This is a sample business plan that I completed by myself for a Entrepreneur class in my Senior year of high school. Unlike most students, I was
really excited to plan and organize my ideas so my plan ended up being much longer then expected. All the numbers I used were, for the most part,
actual prices and I spend hours alone just number crunching. It was worth it in the end when I had my final copy! I apologize in advance for awkward
spacing, numbering, and indents. Some things like pictures and flow charts were lost throughout the transfer from Word.
Shifuku Sushi Bar Business Plan
Concept History and Background
1.A. Description of Service
The Shifuku Sushi Bar, located on 400 Wood Street in Pittsburgh, PA,... Show more content on Helpwriting.net ...
Basically, I imagined walking into a Subway only to find itamae's rolling sushi and steaming rice. I believe the idea of having carry–out sushi will
appeal to many customers. Not only does it alleviate cravings fast, but it is time efficient for people on their lunch breaks or on the run. By not limiting
Shifuku Sushi to take–out, I also am allowing customers to lounge around and enjoy their sushi in a relaxed environment with WiFi capabilities.
The reasoning behind the location, Pittsburgh, PA, simply serves that my father was raised there and I knew there was a lack of good Japanese
restaurants. The location of 400 Woods Street is perfect because it is right downtown and has easy access.
1.Summary of Experience
While I have never worked in a sushi restaurant, I do have extensive knowledge on sushi and related foods. As a sushi fanatic, I usually have sushi
at least two times a week and love to explore different restaurants that serve in varying styles. While the popular rotating sushi bar seems to be quite a
hit, I find that the majority of the food is the common Western Sushi like California Rolls, Salmon Rolls, or Spicy Shrimp Rolls. The more exotic
sushi is hard to come by unless you visit a fancy restaurant. Not only have I had Western Sushi, but I have indulged in Chirashizushi which is sushi
rice with different foods on top like vegetables and sushi such as Futomaki and Hosomaki. I understand the preparations
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5. Essay about FSM 2085 Term Project
TERM PROJECT – FSM 2085 HOTEL FOOD & BEVERAGE OPERATIONS
By
Chia–Yi Liu
Meng–Chieh Chan
George Fisher
Yihong Xu
LinhDan Nguyen
Johnson & Wales University
Class Title and Number
Term Date
Matthew J. Samel
Table of Contents
Title page1
Table of Contents2
SECTION I Project Introduction4
Explanation and Definition of Hotel Outlet 4
Explanation and Description of Sample Hotel's Chosen4
Summary and examples of what "others" have said about the Outlet7
SECTION II Standardized Recipes, Converting and Costing10 Introduction; The importance of Standardized HACCP Recipes and Cost Cards10
Standardized HACCP Recipes11 Cost Cards21 Comparison of ... Show more content on Helpwriting.net ...
Because of the foods that provided by the lounges are mostly simple and delicate, lounges do not required a huge and spacious room for a preparation
area. It owns a mini kitchen that for food storage and preparation.
Ritz–Carlton Hotel's Lounge Menu: http://www.ritzcarlton.com/en/Properties/SanFrancisco/Dining/TheLounge/Menu.htm

6. Four Season Hotel's Lounge Menu: http://www.fourseasons.com/losangeles/dining/lounges/windows_lounge/windows_lounge_menu/ Mandarin
Oriental Bangkok's Lounge Menu: http://www.mandarinoriental.com/bangkok/fine–dining/authors–lounge/
Lounge is a place that to relax and enjoy people, so there are some requirements of employees who work in the lounge of the hotel. In order to make
the quality of the hotel consistently and the quality of employees, some company might encourage employees to take some lessons like leadership,
customer satisfaction, customer service. There is a list on the website that tells people what basic requirement for applying jobs in Ritz Carlton Hotel.
They need people with enthusiasm, responsiveness, passion, good communication skills and quick mind.
The Lobby Lounge (Ritz–Carlton Hotel's Lounge in San Francisco): it is a newly renovated lounge with great appearance as well as a number of
choices for food and drink items. Guests could enjoy themselves in a classic space with most sophisticated selection of wines and cocktails.
Windows Lounge (Four Seasons Hotel
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7. Analysis Of Obasan By Joy Kogawa
In Obasan, Joy Kogawa explores a woman's past through conflict, themes of silence and prejudice presenting her traumatic story in an unthreatening
manner suggesting it is possible to heal from trauma. Obasan is a powerful novel written through the perspective of Naomi Nakane, who is the
protagonist of the novel. The novel's core is based on the memories and experiences of Naomi. The setting is WesternCanada and the novel goes back
and forth between 1972 and World War II during the internment of Japanese
–Canadians. Kogawa presents Naomi's story in an unthreatening manner as
a way to bring recognition of the horrific events in Canadian past as Karpinski argues that, "Obasan deliberately presents itself as unthreatening
...Constantly facing the risk of provoking a potentially defensive and hostile reaction among white Canadian readers" (54). Obasan centres around the
conflicts of the Japanese Canadian internment and the emotional, physical, and hardships that fell on the Japanese during and after the war. Kogawa
conveys that past events can impact an individual's life due to the traumatizing memories and cause them to feel conflicted, but it is possible for
them to heal from such trauma. For instance, one of Naomi's earliest traumatic memories was when she was molested by Old Man Gower, a family
friend of hers. When she recalls the vivid images of Old Man Gower sexually abusing her, she claims that it was "unthinkable to be held by [such]
force" (67–68). Naomi cannot even bear
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8. Benefits Of Winter Cover Essay
Nothing slows the activity on a homestead down as much as wintertime. The bustle of spring planting and calving, the harvest of summer and fall
give way to quieter days of tending livestock, maintaining equipment and feasting on the bounty gleaned from this year's harvest. However small, or
large, the fields, gardens or raised beds on your homestead are, consider allowing a winter cover crop prepare the soil for the next planting season.
A winter cover crop is valuable in many ways. Winters can be harsh on the land, particularly bare soil. Winter cover crops prevent erosion, which is
important not only in maintaining a garden or field, but also valuable for protecting nearby waterways that can be corrupted by too much silt. Cover
crops can ... Show more content on Helpwriting.net ...
They are a popular choice as a cover crop as it is easier to till under than Hairy Vetch and less likely to overtake other plantings. Purple vetch is another
close relative that is less cold–hardy which allows it to be left to mulch–in–place.
A relative new addition to the winter cover crop rotation is the radish. Radishes, particularly the daikon radish provide all of the benefits of a good
winter cover crop with very few drawbacks. Radishes break up compacted soil, reaching even into the subsoil. As they decompose after winter killing,
they leave empty holes that improves drainage and even helps the soil temperature to warm more quickly in the spring. They are nitrogen fixers, and
also draw additional potassium and phosphorus to the surrounding soil.
Starting in mid to late September, planting of the chosen cover crop should begin. For those that will be killed by hard frost, time the planting to
allow the crop time to mature before the first hard frost date for your region. For other crops, such as oats and cereal rye, multiple cuttings may be
needed to prevent the crop from reseeding your land. Some cuttings can be used as fodder for your livestock, other cuttings must be added to the
compost pile or left to mulch in the
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9. Brownie 127: Kodak Ltd.
Introduced in the year of 1952, the "Brownie 127" camera was created in England by Eastman Kodak's Kodak Ltd. With a simple design, and
affordable price for the customers and a catchy slogan "You push the button, we do the rest," the Brownie became popular for amateur photography.
This plastic box camera shoots eight 4x6 cm pictures on a 127 film. A 127 film is a rollfilm created for still photography. From the first release of the
"Brownie 127", over a million sold. The first version of the Brownie was made available to the public in February 1900. This camera was a simple
cardboard box camera with a lens that took 2 1/4 inch pictures on roll film. At the time this camera made it affordable to everyone for the price of one
dollar. This camera
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10. Intense Akakok: A Brief Narrative Fiction
tToki was still lying in the foreign bed, the mattress so soft she sank into the feathers. She twisted in the Egyptian cotton that caressed her body,
keeping her warm. The fibres held her like a butterfly in a cocoon with soothing security. Nuns should never indulge in such comforts or luxury, but
Toki was consumed in this overpowering space. Her body exhaled into relaxation. Darkness sealed her from reality. The silent room was filled to the
brim with an atmosphere as black and cool as the night which kept Toki calm, a safety blanket more than the cotton covers themselves. In this isolation,
happiness comforted her. She traced in her mind the encounter with Kwan. Not only was he right before her eyes, but she could touch him too. Intense
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She didn't have a forgetful nature, neither was she one to lie. Yongrui must have brainwashed her. He must have known about their conversation.
Why else wouldn't Akako remember their exchange of words? Could he not only sway the mind but also erase memories? This would explain Sato
forgetting her temple training. What was really going on at Wanniansi Temple? What was real and what was the reality Yongrui had conjured with
his mind? Had Akako told Yongrui voluntarily either through manipulation or loyalty, or more disturbingly did he have another means of extracting
information? Eyes still full of concern, Akako locked them on Toki, waiting for her reply. "Are you ok?" She asked again, rubbing Toki's shoulder.
Although she knew she should feel reassurance from her Sister, a shiver ran down her spine causing her body to jerk. "I'm sorry, Akako. It must
have been a dream. I am fine." Akako looked down at her feet. "Shike Yongrui is a caring man and he would understand if you need more rest."
"Honestly, Akako. I'm fine." Toki snapped back. She wanted to integrate with the nunnery to gather as much information as she could. Kwan would
know what to do when he arrived. He would save them
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11. Short Story
Exhausted, Mr. Bruneel came out of the school he volunteered at. Somehow, he didn't feel his students were improving academically. Half of his class
was out this semester harvesting rice to make money for their families. He remembered when he taught at Whitman, the biggest problems were little
things like technology issues, now he truly understood what a problem was. He finally got to the home he resided at.
The home resembled an American barn because it had no insulation. It was just built out of wood. Birds were able to fly in and out of the house, there
were mice, lizards, and other animals running around the floor... He and his wife shared the whole upper floor of the house, and had to sleep beneath a
mosquito net so that they ... Show more content on Helpwriting.net ...
Everyone was dancing on the streets and having fun. "Where are we right now? What is this place? What is happening?" Mr. Bruneel and his wife
were overflowed with thoughts. They were amazed at this completely different culture.
Everyone was dressed up, the older Khmers wore skirts and dresses and slacks: the younger Khmers often wore new and colorful hats. The more
they got into the festival, the density of people on the streets continued to increase. On the sides of the flow of people, there were vendors selling
grilled meats, water, and many other snacks. There were groups of people playing music all around, and every one of those groups seemed like little
islands, around which the people continued to flow.
Once they got to the temple grounds, it all looked like a version of a county fair. There were from ice cream stands to clothing stands. Carnival rides
were operating, and the music and the noise were earsplitting. There must have been over 1,000 people, and they were all going towards a concrete
staircase that led to the pagoda on the hill. Sin Mano's family, Leshia, and Mr. Bruneel followed this stream, escalating hundreds of steps.
Finally, they all got to the top of the hill and ate lunch next to the pagoda. Everyone was watching since Mr. Bruneel and Leshia were the only
foreigners there. But as soon as the couple shot a smile at the Khmers, they genuinely smiled back. Then they helped Sin Mano's family celebrate
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12. Benefits Of Daikon Radish
15 Amazing health benefits and 3 yummy recipes of Daikon Radish
Daikon radish is a typical white radish which is found in East and South Eastern countries. It has a cluster of green leaves and a white root which
are edible. Daikon radish is also known as Chinese radish or Oriental radish. It can be eaten raw or can also be used in making curries soups and side
dishes. It has some amazing health benefits. Mentioned below are few health benefits and three yummy recipes of daikon radish.
Health benefits of Daikon Radish:
1. Good for the kidneys:
Daikon radish is diuretic in nature and helps in improve urination. It helps remove the toxins and helps the kidneys to function efficiently.
2. Good for the digestive tract:
Daikon radish contains enzymes ... Show more content on Helpwriting.net ...
Mentioned below are three easy and yummy recipes of daikon radish.
1. Daikon Radish and Yogurt Salad:
Ingredients:
One cup Fresh grated daikon radish root, half cup of yogurt, finely chopped one green chili, few cumin seeds, few mustard seeds, a little olive oil,
asafetida powder , half teaspoon of sugar and salt to taste.
Procedure:
In a bowl add the grated radish, yogurt, chopped chili, sugar and salt and mix well. Heat a little oil for tempering .Add the cumin seeds and asafetida
and add it to the radish and yogurt mixture. Mix well. Your tasty Daikon radish and yogurt salad is ready.
2. Spicy Diced Daikon Veggie:
Ingredients:
1 daikon radish root, 2 teaspoons of olive oil, finely chopped green chili, one teaspoon red pepper powder,1/4 the teaspoon of turmeric powder,1/2
teaspoon mustard seeds and cumin seeds,1 tablespoon of fresh chopped coriander leaves, one tablespoon of fresh lemon juice and salt to taste.
Procedure:
Chop the daikon radish root into small pieces. In a pan heat the olive oil and add mustard seeds, cumin seeds and asafetida .Now add the chopped
green chili, turmeric powder, red pepper powder and sautГ©. Now add the daikon radish pieces and salt and mix well. Cook on medium heat for two
minutes and put off the flame. Add juice of fresh lemon and coriander leaves and serve

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14. Benefits Of Radish
Amazing Benefits Of Radishes Health Tips
Red, rounded, crunchy, crisp, and slightly piquant. I love red radishes, don't you? Growing up they were always on my mother's table, served on top
of her home cooked pozole or as a topping to the countless other Mexican dishes she prepared for the family. I've continued doing the same for my
kitchen and family.
Right now at my local green grocers there are beautiful mounds of vibrant green leaves and red bulbs begging to be taken home. Soon the selection
will not be as pretty, and so one must take advantage of it and purchase several bunches. Just incase your grocery store is also overflowing with these
beauties, I thought I'd share some facts and delicious ways of eating red radishes. Enjoy! ... Show more content on Helpwriting.net ...
They are rich in vitamins, folic acid and anthocyanins. Radish is considered an effective cancer–fighting agent. Vitamins present in radish can treat skin
disorders too. It helps in improving liver and gall bladder functioning. It makes an excellent component to salads dishes. Let us go through the top 10
benefits of radishes.
Dietary fiber:
Radishes are rich in dietary fiber content which improves the body's ability to digest food and also keep the metabolism at a right pace.
Antioxidants:
Humans need antioxidants because certain oxidation reactions can produce unnecessary results and by products which may be cancerous or make the
body prone to diseases. Radishes contain such antioxidants which are usually found in citrus fruits and vegetables.
Vitamin benefits:
The vitamins A, C and K that are present in radishes help to prevent skin disorders to a great extent. The consumption of radishes results in better cell
production and cell repair.
Iron benefits:
Iron available in radishes have positive effects on blood and hence on the overall function of heart. Iron helps to maintain healthy cells, skin, hair and
nails. Consumption of iron rich food on a daily basis gives improves general

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