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SanFranciscoStateUniversity,CollegeofBusiness,
DepartmentofHospitalityandTourismManagement
HTM561–HotelOperationsManagement
Assignment–SanFranciscoHotel’sHitHardbyHomelessCrisis
AssignedArticle:
HotelsandRetailersHitHardbyCaliforniaHousingCrisis’RippleEff
ect
April 10, 2018 Julie Littman, Bisnow Bay Area
Want to get a jump-start on upcoming deals? Meet the major
San Francisco players at one of
our upcoming events!
SanFrancisco’shotelsarefacingaseriousproblem.Thecity’sidyllici
mageoftheGoldenGate
bridgeandgrandioseviewsofthebayarebeingreplacedbyconcernsab
outneedlesandfeces
litteringthestreets,homelesscitizenssleepingonsidewalksorinBay
AreaRapidTransit
stationsandaggressiontowardvisitorsbypeoplewithuntreatedment
alillness.Visitorsare
noticingandrethinkingbookingeventsandvacationsathotelsaround
thecity.
SanFrancisco’shomelesspopulationwasdownby0.5%in2017
comparedto2015,butisabout17%highercomparedto2013,
accordingtoSFist.Whilehomelessnessisnothingnewforthecity,
hoteliersandlocalbusinesssaystreetconditionhaveworsened.
Within153blocksindowntown,therewereover300pilesoffeces,100
drugneedlesand
trashoneveryblock,arecentreportbyNBCBayArearevealed.Compl
aintsofpoorstreet
conditionsto311haveskyrocketedinrecentyears.In2016,311,acitya
gencywhere
visitorsandresidentscanreportissuesorseekinformationaboutthecit
y,received44,000
complaintsofencampments,humanwasteandneedles,upfrom6,300
complaintsin2011,
accordingtotheSanFranciscoChronicle.
“[Visitors] are noticing it and hearing about it and saying,
‘well, why would I bring my
conferencehere?’”HotelCouncilofSanFranciscoExecutiveDirecto
rKevinCarrollsaid.
Visitorsoftenhaveravereviewsforthelocalrestaurantsandhotelserv
ice,butsaytheywill
notcomebackorwillnotbringtheirfamilieshere,hesaid.
SanFranciscoisnottheonlymajorWestCoastcitydealingwithissues
ofhomelessnessand
streetconditionsimpactingtourismandhospitality.Anaheim,homet
oDisneylandwithits
spotless,litter-
freeMainStreet,U.S.A.,hasthestarkcontrastofhomelesspeoplewho
live
justoutsidethepark.Thecityhasbeenlookingintowaystohelpitshom
elesspopulation,
suchasprovidingemergencyshelterandemploymentopportunities.
Honolulualsotook
actioninrecentyearsoncleaningupthestreets,includingarounditspo
pularWaikikiarea.
Streetconditionshavearippleeffectonalotoflocalandsmall
businesses,Carrollsaid.Whenguestsvisitahotel,theyspend
moneyatrestaurantsandattractions.Touristsspendabout$9B
inSanFranciscoeachyear,accordingtodatafromSFTravel.
“Whenhotelsareoff…everybodyisoff,”Carrollsaid.
SanFranciscoTravelVicePresident,PublicPolicyandExecutivePro
gramsCassandra
Costellosaidtourismisoneofthecity’slargestindustriesandbringsin
over$700Mintax
revenueeachyear.Thatmoneygoestowardthegeneralfund,whichisp
rovidedfora
varietyofservices,suchassupportingpoliceoffices,improvingstreet
conditionsand
fightinghomelessness.
“Withouttourism,ourcitylooksalotdifferent,”shesaid.
Thenumberofvisitorsincreased1.4%in2017to25.5millioncompare
dto2016,whichis
belowSanFranciscoTravel’spredictionof25.6million,accordingto
CurbedSanFrancisco.
Itismuchslowergrowththanthe2.3%increasein2016fromtheprevio
usyear.
Whileadipintourismwasexpectedduetotheclosuresandconstructio
nattheMoscone
Center,theconventioncenter’sexpansionisnearingcompletion,and
peoplearealready
scoutingSanFranciscoforthe2019and2020conventionseasons.
Alltheupgradesandadditionalspacemaynotbeenoughtogetpeopleto
keepcomingback,
Carrollsaid.TheexpansiononlyaddressedacapacityissuetomakeSa
nFranciscoamore
competitiveconferencemarket,butthestreetconditionswillimpactw
hetherornota
conferencecomestothecityorreturns,hesaid.
WorseningStreetConditions
Notalloftheproblemsassociatedwithstreetsrelatetohomelessness,
Carrollsaid.Visitors
areimpactedbyaggressivebehaviorfromsomeonewhomayhaveame
ntalhealthissue,
buthasahome.“Ourhotelsarefeelingevenmoreofithappeningnow,”
Carrollsaid.“The
pointnowseemstobemoreofthestreetaggressivenessthanbefore.”
Hesaidincreaseddrugusecombinedwithaggressivestreet
behaviorandhomelessnessareallcreatingaperceptionthatthe
streetsarenotsafe.EmployeeslivingandworkinginSan
Franciscoarefeelingittoo.Thestreetconditionsarescaring
awaypotentialretailers,accordingtoNBCBayArea.
ChancellorHotelGeneralManagerWesTylertoldtheSanFranciscoC
hroniclethatduringa
three-
weektimespan,threementallyillpeopleenteredthehotelandpulledth
efirealarm,
threatenedstafforgotintoanaltercationwithabellman.HandleryUni
onSquareHotel
PresidentJonHandlerytoldtheChroniclehotelrevenuehasnottakena
bighit,butheis
losingregionalcustomers,manyofwhomwouldcomeintothecityfro
motherpartsofthe
BayAreaforaweekendgetaway.Hotelgaragerevenueisdown,hesaid
.
TheHotelCouncil,cityofficialsandSanFranciscoTravelareworking
onwaystoeducate
thepublicthatSanFranciscoisaverysafecitydespitethestreetconditi
ons.Theagencies
alsoareprovidinginformationonwhovisitorscancalliftheyseesome
onestrugglingon
thestreetsothatpersoncanreceivehelp,Costellosaid.
“Everybodyisveryconcerned,”Costellosaid.“Wewanttomakesurep
eoplestrugglingon
thestreetgethelpandhousing,andvisitorsfeelthesameway.”
WorkingToward
Solution
s
Addressinghomelessnessisacarefulbalanceofproviding
compassionateserviceswhilealsocleaningupthestreetsso
businessesandhotelsarelessimpacted.
HonoluludealtwithsimilarissuesinWaikikiseveralyearsago
whenhomelesspeopleusedtosleeponthestreetsandcreate
issuesforlocalhotels.Visitorstoowouldsaytheywouldnotcomeback
tothecitybecause
ofhomelessness,accordingtotheNewYorkTimes.
“HomelessnessinWaikikihadbecomeaglaringproblematthattimean
dwasashockto
manyvisitorswhodidnotexpecttoseehomelesscampingoutonthesid
ewalksof
Waikiki,”HonoluluTourismAuthorityDirectorofCommunications
CharleneChansaid.
In2014,Honolulupassedstrictsit-
lielawsaimedatgettingpeopleoffthestreets.The
HawaiiLodgingandTourismAssociationpartneredwiththeInstitute
ofHumanServicesto
launchaWaikikiHomelessOutreachProgram,whichhastheobjectiv
eofmovinghomeless
peopleoffthestreetandintoshelterstoreceivehelp,Chansaid.The$2
Mprogram
includeddonationsfromhotelsandprivatedonorsandalsohelpedfly
mainland
transplantsbackhome,accordingtoTheGuardian.
By2017,thehomelesspopulationdropped83%inWaikikiand60%oft
hehomeless
peopleinWaikikireceivedhelpfromsocialworkers,accordingtoThe
Guardian.Over200
peoplewhohadverifiedplanstoreconnectwithfamilymembersweref
lownbacktothe
mainland.
Hawaii'shomelessnessdoesnothaveanymeasurableimpactontravel
demandtoday,
Chansaid.Shesaidhotelshavebeensupportersofvariousinitiativesto
address
homelessnessandhavedonatedfundsandlivingsupplies.
Atthetime,Honolulu'saggressiveapproachreceivedcriticismandma
nyfeltthepolicies
criminalizedhomelessnessandresultedinongoingdisplacement.To
avoidcitations,
homelesspeoplemovedintoneighborhoodswheresit-
liepoliciesarenotasstrict.
Othercitieshavereceivedpushbackonplanstomovepeopleout,inclu
dingNewYorkin
2009whenitpaidtorelocatehomelesspeopleandreconnectthemwith
families.Busing
andrelocatinghomelesshascomeunderscrutinyinrecentyearsfornot
addressingthe
underlyingissuesofhomelessness.
AnaheimChiefCommunicationsOfficerMikeLystersaidhomelessn
essisanissuevisitors
haveacceptedwhentheycometoDisneylandorattendaconvention.Di
sneylandremains
suchahugeattraction,thathomelessnesshasyettohaveasignificanti
mpactonhotel
revenue.
HesaidDisneylandisstrugglingwithcapacityissuesandrecentlyrais
edratestohelp
controldemand.Hoteliersdohaveissueswithpeoplecomingintolobb
iesandcausing
disruptions,butthecityhasyettohavetouristsdecideagainstvisitingb
ecauseofthestreet
conditions,Lystersaid.
ThecitydidhavetoremoveseveralbusbenchesoutsideofDisneyland
aftermanypeople
endeduptakingoverandhangingoutatthesebenches24hoursaday,Ly
stersaid.People
wouldsitaroundeitherdrunkorsmokingandprovideissuesforregular
busriders,many
ofwhomworkedatthelocalhotels.
Anaheimisworkingonwaystohelphomelesspeoplegetshelter
andfindjobs,butittakestimeandpersistence,hesaid.During
weeklyoutreach,cityofficialsconnectwithhomelessindividuals
tofindwaystoprovideimmediateshelterandlong-term
housing.Hesaidsometimesittakesmultiplevisitstogeta
homelesspersontoagreetomoveintoashelterandaccept
services.Thecityalsoprovidesadrug-freeprogramallowing
anyoneinAnaheimtoapproachcitystafftogethelpfordrugaddictioni
ssues.
UnderitsBetterWayAnaheimprogram,Anaheimhasprovidedvolunt
eerworkto
homelesstohelpcleanuplocalparksandprovideadditionalworkexpe
riencethatmay
helpthemgetajob.ThecitywillstartanewphaseofitsBetterWayAnah
eimprogram
throughapartnershipwithChrysalis,anonprofitorganizationthatpro
videsemployment
opportunitiestohomelessandlow-
incomeindividuals,toplacepeoplewhoarehomeless
andmayhaverecentlyhadajobintoaposition.
Lystersaidthatcouldmeanfindingemploymentinvariousfieldsinclu
dingconstructionor
hotels.Hesaidthecitymayevenconsiderbecominganemployerandus
ingChrysalisto
employpeopletohelpsetupandcleantheconventioncenter.
“Ultimatelyourgoalistomakeourcitybetter,”hesaid.“Homelessnes
sisgrowing.”
WhileSanFranciscohaslongbeendealingwithhomelessness,thecity
isincreasingly
focusingoncleaningitsstreetsanddevotesover$300Mofitsbudgetto
wardhomelessness
services.Thecitycreatedacentralcommandcenterwithvariouscitya
genciesworking
togethertoaddresscomplaintsandconnectpeoplewithhealthandhou
singresources.
Oneofthemostdifficultissuesistellingguestsorprospectiveconfere
ncehoststhatthe
cityisworkingtoimproveconditionswhilethatpersonwitnessessom
ethinginhumaneon
thestreet,Carrollsaid.
“Thehardestpartofthehotelsisexplainingtoguestswhythisishappen
ing,”Carrollsaid.
“Morehastobedone.”
Accounting Methods Grading Guide ACC/561 Version 7
2
Accounting Methods Grading Guide
ACC/561 Version 7
Accounting
SanFranciscoStateUniversity,CollegeofBusiness,Departm.docx
Copyright
Copyright © 2017 by University of Phoenix. All rights reserved.
University of Phoenix® is a registered trademark of Apollo
Group, Inc. in the United States and/or other countries.
Microsoft®, Windows®, and Windows NT® are registered
trademarks of Microsoft Corporation in the United States and/or
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trademarks or registered trademarks of their respective
companies. Use of these marks is not intended to imply
endorsement, sponsorship, or affiliation.
Edited in accordance with University of Phoenix® editorial
standards and practices.Purpose of Assignment
This week's activity illustrates the role a company's accounting
method plays in financial statement reporting. In this
assignment, students evaluate the events occuring in a business
setting and determine how to properly analyze those events to
identify the impact on both cash and accrual accounting
methods.
· Generally Accepted Accounting Principles (GAAP), U.S.
Securities and Exchange Commission (SEC)
· Tutorial help on Excel and Word functions can be found on the
Microsoft Office website. There are also additional tutorials via
the web offering support for Office products.
Assignment Steps
Scenario: BizCon, a consulting firm, has just completed its first
year of operations. The company's sales growth was explosive.
To encourage clients to hire its services, BizCon offered 180-
day financing - meaning its largest customers do not pay for
nearly 6 months. Because BizCon is a new company, its
equipment suppliers insist on being paid cash on delivery. Also,
it had to pay up front for 2 years of insurance. At the end of the
year, BizCon owed employees for one full month of salaries, but
due to a cash shortfall, it promised to pay them the first week of
next year.
As the senior accountant, the Chief Financial Officer has asked
you to prepare a memo to be sent to management notifying them
of the delayed wage payments.
Prepare the memo in a maximum 700 words including the
following information to better outline the situation:
· Explain how cash and accrual accounting differs for each of
the events listed in the above scenario and describe the proper
accrual accounting. Use either the Word template to explain
with words or the Excel template to explain with journal entries.
· Assess how at the end of the year, BizCon reported a favorable
net income, yet the company's management is concerned
because the company is very short of cash. Explain to
management how BizCon could have positive net income and
yet run out of cash.
Submit your assignment.Individual Assignment: Accounting
Methods
Purpose of Assignment
This week’s activity illustrates the role a company’s accounting
method plays in financial statement reporting. In this
assignment, students evaluate the events that occur in a business
setting and determine how to properly analyze those events to
identify the impact on both cash and accrual accounting
methods.
Resources Required
Generally Accepted Accounting Principles (GAAP)
U.S. Securities and Exchange Commission (SEC)
Tutorial help on Excel® and Word functions can be found on
the Microsoft® Office website. There are also additional
tutorials via the web offering support for Office
products.Grading Guide
Content
Met
Partially Met
Not Met
Comments:
Explained how cash and accrual accounting differs for each of
the events listed in the scenario and describe the proper accrual
accounting. Use either the Word template to explain with words
or the Excel template to explain with journal entries. (40 points
total)
1. 180-day financing for customers – 20 points
20
2. Payment to equipment suppliers upon delivery of goods – 20
points
20
3. Prepayment for 2 years of insurance coverage – 20 points
20
4. One month’s salaries owed at year-end – 20 points
20
Assessed how at the end of the year, BizCon reported a
favorable net income, yet the company’s management is
concerned because the company is very short of cash.
Explained to management how BizCon could have positive net
income and yet run out of cash.
0
The memo is a maximum 700 words in length.
0
Total Available
Total Earned
80
#/80
Writing Guidelines
Met
Partially Met
Not Met
Comments:
The paper—including tables and graphs, headings, title page,
and reference page—is consistent with APA formatting
guidelines and meets course-level requirements. 20 points
20
Intellectual property is recognized with in-text citations and a
reference page. 20 points
20
Paragraph and sentence transitions are present, logical, and
maintain the flow throughout the paper.
0
Sentences are complete, clear, and concise.
0
Rules of grammar and usage are followed including spelling and
punctuation.
0
Total Available
Total Earned
40
#/40
Assignment Total
#
120
#/120
Additional comments:
1
3
Title of PaperStudent NameCourse/Number
Due Date
Faculty Name
Detailed expectations for a Masters Level Course (remove this
line)Title of Paper
Triple click your mouse anywhere in this paragraph to replace
this text with your introduction. Often the most important
paragraph in the entire essay, the introduction grabs the reader's
attention—sometimes a difficult task for academic writing.
When writing an introduction, some approaches are best
avoided. Avoid starting sentences with “The purpose of this
essay is . . .” or “In this essay I will . . .” or any similar flat
announcement of your intention or topic. Read more: Center for
Writing Excellence>Tutorials and Guides>Essay
Development>Guidelines for Writing Academic Essays.
Level One Heading
Replace the level one heading with the words for your heading.
The heading must be in bold font. Headings are a necessary part
of helping your audience track the sub-topics discussed in the
body of the essay or report.
Be sure to indent the first line of each paragraph between five
and seven spaces by pressing the Tab key one time on the
keyboard. In addition, remember to double space the entire
paper using the double space functionality in Word. This
template is already formatted for double spacing. Read more:
Center for Writing Excellence>Tutorials and Guides>Software
Tutorials and Guides>Formatting Tutorial for APA.
In addition, keep in mind an academic essay should contain at
least five paragraphs, which includes the introduction
(introductory paragraph), the body (which is generally at least
three paragraphs), and the conclusion (generally one paragraph).
Most well-developed paragraphs contain at least three – five
sentences, one of which is the topic sentence. Limit each body
paragraph to one sub-topic.
Level Two Heading
Replace the level two heading with the words for your heading.
The heading must be in bold font.
Level three heading. Replace the level three heading with the
words for your heading. The heading must be in bold font. Most
master’s level papers will be sufficient with three levels of
heading. Delete the following level four and five heading
placeholders if not needed.
Level four heading. Replace the level four heading with the
words for your heading. The heading must be italicized and in
bold font.
Level five heading. Replace the level five heading with the
words for your heading. The heading must be italicized.
Conclusion
The closing paragraph is designed to bring the reader to your
way of thinking if you are writing a persuasive essay, to
understand relationships if you are writing a
comparison/contrast essay, or simply to value the information
you provide in an informational essay. The closing paragraph
summarizes the key points from the supporting paragraphs
without introducing any new information.
References
This is a hanging indent. To keep the hanging indent format,
triple click your mouse on this line of text and replace the
information with your reference entry. You can use the
Reference and Citation Examples (Center for Writing
Excellence>Tutorials and Guides>Reference and Citation
Examples) to help format your source information into a
reference entry.
The reference page always begins on the top of the next page
after the conclusion.
University of Phoenix Week 2 Homework Template
Accounting Methods
Instructions: For event, indicate the accounting treatment under
both Cash Accounting and Accrual Accounting. If no
accounting entry is required enter “NA.” What accounts? What
TYPE are the accounts? Are the accounts increasing or
decreasing?
Business Policy
Event
Cash Accounting
Accrual Accounting
GAAP
180-day financing for customers
Goods or services delivered to customer
Customer pays cash after 180 days
Payment to equipment suppliers upon delivery of goods
Received equipment
Adjusting entry each accounting period
Prepayment for 2 years of insurance coverage
Paid cash for insurance coverage
Adjusting entry each accounting period
Salary and Wages paid monthly
One month’s salaries owed at year-end
Payroll checks delivered at beginning of next year
Sheet1Business PolicyEventCash AccountingAccrual
Accounting (GAAP)180-day financing for customersGoods or
services delivered to customerAccount title: N/AAccount title:
RecievableAccount title: NAAccount title: serviceCustomer
pays cash after 180 daysAccount title: CashAccount :
CashAccount title: Service Fees (Revenue)Account title:
Accounts RecievblePayment to equipment suppliers upon
delivery of goodsReceived equipmentAccount title: Equipment
(Expense)Account title EquipmentAccount title: Cash
(out)Account title CashAdjusting entry each accounting
periodAccount title: N/AAccount title Depreciation
ExpenseAccount title: N/AAccount title Accumulated
DepreciationPrepayment for 2 years of insurance coveragePaid
cash for insurance coverageAccount title: Insurance
(Expense)Account title Pre-paid InsAccount title: CashAccount
title CashAdjusting entry each accounting periodAccount title:
N/AAccount title Ins ExpenseAccount title: N/AAccount title
Salary and Wages PayableSalary and Wages paid monthlyOne
month’s salaries owed at year-endAccount title: N/AAccount
title Salary and Wages ExpenseAccount title: N/AAccount title
Salary and Wages PayablePayroll checks delivered at beginning
of yearAccount title: Salary and Wages (Expense)Account title
Salary and Wages PayableAccount title: CashAccount title Cash
SanFranciscoStateUniversity,CollegeofBusiness,
DepartmentofHospitalityandTourismManagement
HTM561–HotelOperationsManagement
Assignment–SanFranciscoHotel’sHitHardbyHomelessCrisis
Instructions:Youarerequiredtoanswerthefollowingquestions.You
shouldsaveyour
answersinaWorddocumentforsubmission.Pleasedonotrepeatthequ
estionsonyour
answersheet.Instead,pleaselisttheanswersnumerically/sequentiall
ybysimply
utilizing1,2,3,and4.Eachassignmentmusthaveacoverpagelistingy
ourname,the
nameoftheassignment,andthedate.Thecoverpagedoesnotcounttow
ardstheword
count.Foreachassignment,youareexpectedtoanswertheassignedqu
estionsinyour
ownwords.Eachassignmentpapershouldbeatleast250words.Papers
lessthan
therequired250wordswillgetzero.Thisdoesnotmeaneachquestionr
equiresa
250-
wordresponse;rather,thetotalnumberofwordsforansweringtheques
tionsmust
totalmorethan250words.Anexemplaryanswerdemonstratescompr
ehensionthrough
acompleteunderstandingbytranslating,interpretingandextrapolati
onaswellasfull
analysisofthebasicinformationintoelementsbyidentifyingcausesa
ndrelationships.
Assignment-
Readtheassignedarticlethenanswerthequestions/promptsbelow.
TheauthordiscussesthatSanFrancisco’shotelsarefacingaseriouspr
oblemwith
concernsaboutneedlesandfeceslitteringthestreets,homelesscitizen
ssleepingon
sidewalksorinBayAreaRapidTransitstationsandaggressiontoward
visitorsbypeople
withuntreatedmentalillness.Visitorsarenoticingandrethinkingboo
kingeventsand
vacationsathotelsaroundthecity.
Reading
1.
Littman,J.(2018).HotelsAndRetailersHitHardByCaliforniaHousi
ngCrisis'Ripple
Effect.BisnowBayArea.Retrievedfromhttps://www.bisnow.com/s
an-
francisco/news/hotel/san-franciscos-homeless-crisis-is-turning-
tourists-away-
87174
Questions/prompts
1.
Thearticle,mentionsthatinadditiontohomelessness,thereareadditi
onalissuesof
aggressivebehaviorand/ordrugaddictionthathaveimpactedtheperc
eptionof
potentialandactualvisitorsoftheBayarea.Thisincludesnotbookingt
ripstothe
bayarea.
o WhatroledobothlocalhotelGMshaveinaddressingtheseissues?
o WhatroledobothlocalCityLeadershaveinaddressingtheseissues?
2. Whatare3-
4commonsensesolutionsthatmayhelpresolvethiscomplexand
difficultcrisisthatisimpactingthehotelandtourismclimateinSFand
othercities
acrossthecountry?
SampleReflectionPaperFormat/Outline
•
Thefollowingoutlineshouldbeusedforyourreflectionpaper.Youare
notrequired
tousethetitles(e.g.,BriefIntroduction,Body,etc.)butshouldusethis
general
formatwhenwritingyourpaper.
• CoverPage
o Titleofpapertoincludethefollowing:
o ReflectionPaperTitle
o StudentNameandID
o CourseTitleandSection
o ProfessorNameandTitle
o DueDateofSubmission
• MainPaper
o BriefIntroduction
§ Introducethetopictothereaderandsummarizeyourreflectionof
thistopic/article.
o Body
§ Addressthefollowingpromptsasprescribedintheassignment.
Include3-4examplesforeachprompt
o Conclusion
§ Concludethereflectionpaperbysummarizingyourcommentsand
mainpointstothereader.
o References
§ Includeanyreferencesthatwereusedinyourreflectionpaper
includingthemainauthors.UseAPAstyle.
Plagiarism-
Unlessnotedotherwise,assignmentswillbesubmittedthroughTurnit
in.com.
Itisstronglyencouragedthatyouprovidecitationsforanysource/refe
rencethatisusedin
yourwriting.Turnitin.comprovidesbotha“match”analysisandgram
maranalysis.Your
“match”ratingmustbeunder20%andideallyunder15%.Pointswillbe
deductedforhigh
matchratings,includingfailureoftheassignment.
Reflection Paper Assignment Title Goes Here
John Q Student
HTM424 – Tourism Management
ID: 123456789
San Francisco State University
Faculty: Dr. Andrew Walls
January 1, 2000
1. Sed ut perspiciatis unde omnis iste natus error sit voluptatem
accusantium doloremque
laudantium, totam rem aperiam, eaque ipsa quae ab illo
inventore veritatis et quasi architecto
beatae vitae dicta sunt explicabo. Nemo enim ipsam voluptatem
quia voluptas sit aspernatur
aut odit aut fugit, sed quia consequuntur magni dolores eos qui
ratione voluptatem sequi
nesciunt. Neque porro quisquam est, qui dolorem ipsum quia
dolor sit amet, consectetur,
adipisci velit, sed quia non numquam eius modi tempora
incidunt ut labore et dolore
magnam aliquam quaerat voluptatem. Ut enim ad minima
veniam, quis nostrum
exercitationem ullam corporis suscipit laboriosam, nisi ut
aliquid ex ea commodi
consequatur? Quis autem vel eum iure reprehenderit qui in ea
voluptate velit esse quam nihil
molestiae consequatur, vel illum qui dolorem eum fugiat quo
voluptas nulla pariatur. Neque
porro quisquam est, qui dolorem ipsum quia dolor sit amet,
consectetur, adipisci velit, sed
quia non numquam eius modi tempora incidunt ut labore et
dolore magnam aliquam quaerat
voluptatem. Ut enim ad minima veniam, quis nostrum
exercitationem ullam corporis suscipit
laboriosam, nisi ut aliquid ex ea commodi consequatur? Quis
autem vel eum iure
reprehenderit qui in ea voluptate velit esse quam nihil molestiae
consequatur, vel illum qui
dolorem eum fugiat quo voluptas nulla pariatur
2. Sed ut perspiciatis unde omnis iste natus error sit voluptatem
accusantium doloremque
laudantium, totam rem aperiam, eaque ipsa quae ab illo
inventore veritatis et quasi architecto
beatae vitae dicta sunt explicabo. Nemo enim ipsam voluptatem
quia voluptas sit aspernatur
aut odit aut fugit, sed quia consequuntur magni dolores eos qui
ratione voluptatem sequi
nesciunt. Neque porro quisquam est, qui dolorem ipsum quia
dolor sit amet, consectetur,
adipisci velit, sed quia non numquam eius modi tempora
incidunt ut labore et dolore
magnam aliquam quaerat voluptatem. Ut enim ad minima
veniam, quis nostrum
exercitationem ullam corporis suscipit laboriosam, nisi ut
aliquid ex ea commodi
consequatur? Quis autem vel eum iure reprehenderit qui in ea
voluptate velit esse quam nihil
molestiae consequatur, vel illum qui dolorem eum fugiat quo
voluptas nulla pariatur. Neque
porro quisquam est, qui dolorem ipsum quia dolor sit amet,
consectetur, adipisci velit, sed
quia non numquam eius modi tempora incidunt ut labore et
dolore magnam aliquam quaerat
voluptatem. Ut enim ad minima veniam, quis nostrum
exercitationem ullam corporis suscipit
laboriosam, nisi ut aliquid ex ea commodi consequatur? Quis
autem vel eum iure
reprehenderit qui in ea voluptate velit esse quam nihil molestiae
consequatur, vel illum qui
dolorem eum fugiat quo voluptas nulla pariatur. Neque porro
quisquam est, qui dolorem
ipsum quia dolor sit amet, consectetur, adipisci velit, sed quia
non numquam eius modi
tempora incidunt ut labore et dolore magnam aliquam quaerat
voluptatem. Ut enim ad
minima veniam, quis nostrum exercitationem ullam corporis
suscipit laboriosam, nisi ut
aliquid ex ea commodi consequatur? Quis autem vel eum iure
reprehenderit qui in ea
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