Cleanup date January 2010 An operatingsubsidiary is a business term frequently used within the United States in corporate corporate profile profile descriptions. In the railroad industry, for example, it refers to a company that is a subsidiary but operates with its own identity and rolling stock . In contrast, a non operatingsubsidiary would exist on paper only, but for operating purposes would use the identity and rolling stock of the parent company . DEFAULTSORT OperatingSubsidiary Category Business ... more details
company . ref http oxforddictionaries.com definition subsidiary?view uk ref An operatingsubsidiary is a business term frequently used within the United States railroad industry. In the case of a railroad, it refers to a company that is a subsidiary but operates with its own identity, locomotives and rolling stock . In contrast, a non operatingsubsidiary would exist on paper only i.e. ...distinguish subsidiarity refimprove date April 2011 expert date August 2010 A subsidiary company , subsidiary , or daughter company ref http lexicon.ft.com Term?term daughter company ref is a company law company that is completely or partly owned and wholly controlled by another company that owns more than half of the subsidiary s stock . ref http education.yahoo.com reference dictionary entry subsidiary company ref ref http www.merriam webster.com dictionary subsidiary?show 1&t 1321525761 ref The subsidiary ... than a subsidiary, Citation needed date November 2009 or the parent may be larger than some or all of its subsidiaries if it has more than one . Citation needed date November 2009 The parent and the subsidiary ... a parent company and a subsidiary are separate entities, it is entirely possible for one of them ..., while the other is not. The most common way that control of a subsidiary is achieved, is through the ownership of share finance shares in the subsidiary by the parent. These shares give the parent the necessary votes to determine the composition of the board of the subsidiary, and so exercise control. This gives rise to the common presumption that 50 plus one share is enough to create a subsidiary ... control is needed, and how it is achieved, can be complex see below . A subsidiary may itself ... subsidiary ref Control The word control used in the definition of subsidiary is generally taken ... that company control for the purpose of determining whether it is a subsidiary. Citation needed date ... of an entity to dominate decision making, directly or indirectly, in relation to the financial and operating ... more details
Image Tonic parallel in C major.png thumb Tonic and tonic parallel in C major CM and Am chords audio Tonic parallel in C major.mid Play . In music and musical analysis , a subsidiary chord is an elaboration of a principal harmony harmonic chord music chord in a chord progression . If the principal chord X is partially replaced by the subsidiary Y , there are three possible positions beginning, middle, and end for the subsidiary ref Van der Merwe, Peter 2005 . Roots of the Classical The Popular Origins of Western Music , p.501. ISBN 0198166478. ref X Y Y X X Y X Image Modulation with subsidiary chord.png thumb Modulation with subsidiary chord in blue . ref Becker, Julius 1845 . A concise treatise on harmony , p.17. Ewer & Co. ref audio Modulation with subsidiary chord.mid Play For example, a subsidiary chord in a modulation music modulation . A subsidiary chord may be a chord with related diatonic function function and or sharing pitches, for example in E major, C music m C music E G music as a subsidiary for E E G music B , which share two of three pitches and are related as tonic parallel vi and tonic music tonic I . See also Parallel chord Primary triad Further reading Van der Merwe 2005 , p.428. Sources reflist Chords Category Chords ... more details
NOTOC A subsidiary motion , in parliamentary procedure , is a type of Motion parliamentary procedure motion by which a deliberative assembly deals directly with a Motion parliamentary procedure main motion prior to or instead of voting on the main motion itself. ref Cite parl title RONR edition 10th pages 60 RONR ref Explanation Some of the subsidiary motions may also be applied to certain other subsidiary motions, incidental motions and privileged motions. Robert s Rules of Order Newly Revised RONR Robert s Rules of Order recognizes seven subsidiary motions. Ranked lowest to highest in order of precedence, they are the motions to ref RONR, p. 60 61 ref Postpone indefinitely to end consideration of the main motion for the balance of that session, without a direct vote on the main motion. Amend motion Amend to change the main motion. May also be applied to certain other motions . Commit motion Commit or Refer to send the main motion and any pending subsidiary motions to a committee for consideration. Postpone to a certain time or Postpone Definitely, or Postpone to delay consideration of the main motion and any pending subsidiary motions. Limit or extend limits of debate to change limitations on number or length of speeches from those previously adopted. Previous question Previous Question to close debate, preclude any further amendments and vote immediately. May apply to any motion or pending series of motions. Table parliamentary Lay on the Table or Table to suspend consideration of the main motion and any pending subsidiary motions to allow for immediate consideration of more urgent business. Motions 1, 2, 3 and 4 are debatable and require a majority vote for adoption. Motions 5 and 6 are undebatable and require a two thirds vote for adoption. Motion 7 is undebatable and requires a majority vote for adoption. Each subsidiary motion ranks higher than the main motion and lower than the privileged motion privileged motions , and also yields to applicable incidental motion ... more details
A subsidiary alliance is an alliance between a dominant nation and a nation that it dominates. British policy in India The doctrine of subsidiary alliance was introduced by Richard Wellesley, 1st Marquess Wellesley Marquess Wellesley , British Governor General of India Governor General of British India India from 1798 to 1805. Early in his governorship Wellesley adopted a policy of non intervention in the princely state s, but he later adopted the policy of forming subsidiary alliances. By the late 18th century, the power of the Mughal Empire had all but disappeared from the Indian subcontinent , and India was left with a great number of states, most small and weak. Many rulers accepted the offer of protection by Lord Wellesley, as it gave them security against attack by their neighbours. The main principles of a subsidiary alliance were An Indian ruler entering into a subsidiary alliance with the British had to accept British forces within his territory and also agreed to pay for their maintenance. In lieu of the payments being made, some of the ruler s territory would be forfeit to the British. The ruler would accept a British Resident title Resident in his state. An Indian ruler who entered into a subsidiary alliance would not enter into any further alliance with any other power, nor would he declare war against any power without the permission of the British. The ruler would not employ any Europeans other than the British, and if he were already doing so, he would dismiss them. In case of a conflict with any other state, he would agree the resolution decided upon by the British. The ruler would acknowledge the East India Company as the paramount power in India. In return ... was forced to become a subsidiary state. The Nawab of Awadh was the next to accept the Subsidiary Alliance, in 1801. Later the Maratha ruler Baji Rao II also accepted a subsidiary alliance in the Treaty ... An Historical Sketch of the Native States of India in Subsidiary Alliance with the British Government ... more details
A subsidiary title is an hereditary title held by a royal family royal or a nobility noble but which is not regularly used to identify that person. For example, the Duke of Norfolk is also the Earl of Arundel , the Earl of Surrey , the Earl of Norfolk , the Baron Beaumont , the Baron Maltravers , the Baron FitzAlan, the Baron Clun, the Baron Oswaldestre, and the Baron Howard of Glossop . In day to day practice, the individual who holds all of these titles would be referred to only by his most senior title in this case, Duke of Norfolk while all of his other titles would be subsidiary titles. In the United Kingdom , a noble s heir apparent may use his parent s most senior subsidiary title as a courtesy title , provided that it causes no confusion. For example, the Duke of Norfolk s heir apparent is known as Earl of Arundel , although the son does not technically become Earl of Arundel until his father s death and is legally still a commoner . If a subsidiary peerage has the same name as a higher peerage, it is not used as a courtesy title. For example, the Duke of Manchester is also Earl of Manchester, but his heir is styled Viscount Mandeville . An heir apparent can be summoned to the House of Lords , before his parent s death, by a writ of acceleration that is, by accelerating the inheritance of a junior title usually a barony . For example, a writ of acceleration could cause a courtesy Earl of Arundel to inherit the Maltravers barony prematurely, whereupon he would join the House of Lords as Lord Maltravers. See also Substantive title Category Titles sr ... more details
Subsidiary legislation in Hong Kong refers to legislation made under delegated powers granted by other ... Hong Kong Department of Justice , Hong Kong has a large volume of subsidiary legislation. ref cite web ... of subsidiary legislation is subject to the ambit of administrative law . Definition Subsidiary ... government organ. However, not all rules made by the executive are subsidiary legislation ... no strict legal status. On the other hand, subsidiary legislation creates binding rights and obligations. Constitutional basis Subsidiary legislation is not expressly authorized by the Basic Law of Hong ... as administrative necessity, its basis is implied. Control of subsidiary legislation There are concerns that subsidiary legislation may be abused and threaten the powers of the legislature. Therefore, there are methods for controlling subsidiary legislation, the main ones being legislative control and judicial review. Legislative control Legislative control of subsidiary legislation is mainly contained in the Interpretation and General Clauses Ordinance Cap. 1 . Section 28 1 b stipulates that no subsidiary ... c states that subsidiary legislation may at any time be amended by the person making it and in the same ... that can be laid down in subsidiary legislative provisions that create criminal offences. Section 34 of the same Ordinance requires that all subsidiary legislation shall be laid on the table of the Legislative Council at the next sitting after the publication in the Gazette of that subsidiary legislation. In such circumstances, the Legislative Council may, by resolution amend the subsidiary legislation in any manner consistent with the power to make such subsidiary legislation. Section 35 further provides that where any Ordinance provides that its subsidiary legislation shall be subject to the approval of the Legislative Council, the subsidiary legislation shall be submitted for approval by the Legislative Council, which may then by resolution amend the whole or any part of the subsidiary ... more details
Unreferenced date December 2009 Orphan date December 2009 Non bank subsidiaries , are company law firm s owned by bank holding companies which offer non bank products and services, such as insurance and investment advice, and do not offer Federal Deposit Insurance Corporation insured banking products, such as checking account checking and savings account savings accounts. Such companies customarily use the term banc to define themselves denoting that while being associated with a bank or holding company, they do not offer bank services. A prominent example is the bank holding company Bank of America Corporation , whose bank subsidiary, Bank of America, N.A. , offers bank services and products, while such non bank subsidiaries as Banc of America Investment Services, Inc. and Banc of America Securities , as well as Banc of America Insurance Services, Inc., offer investment, insurance, and equities services under the Bank of America name. DEFAULTSORT Non Bank Subsidiary Category Banking terms and equipment ... more details
orphan date April 2010 Deleted image removed Image GriffinID.JPG thumbnail right An example of Griffin student ID circa 1983. Griffin Technology is a wholly owned subsidiary of Diebold . ref http google.brand.edgar online.com EFX dll EDGARpro.dll?FetchFilingHTML1?ID 5004023&SessionID 2 QaWex104 TX47 Diebold Annual Report 2006 ref Griffin Technology was originally incorporated in New York in 1982. ref http appsext8.dos.state.ny.us corp public CORPSEARCH.ENTITY INFORMATION?p nameid 835888&p corpid 746664&p entity name Griffin 20Technology&p name type 25&p search type BEGINS&p srch results page 0 NYS Department of State, Division of Corporations ref Griffin made and leased microcomputer systems for college and university cafeteria systems. Griffin also supplied the student identification cards , which gave students access to dining halls and could be used to debit food purchases through their meal accounts. ref Citation last Metz first Robert title High tech wiz taps odd finds newspaper The Bulletin date May 25, 1986 url http news.google.com newspapers?id 12gPAAAAIBAJ&sjid uIYDAAAAIBAJ&pg 6573,1973036&dq griffin technology victor&hl en ref In October 1995 Diebold made an offer to acquire Griffin ref Citation title Company News newspaper The New York Times date October 25, 1995 url http www.nytimes.com 1995 10 24 business company news 243295.html ref that was eventually accepted by Griffin shareholders the following month. ref Citation author U.S. Securities and Exchange Commission date November 28, 1995 url http www.secinfo.com dsVS7.a2Mq.d.htm ref References Reflist DEFAULTSORT Griffin Technology Diebold Subsidiary Category Companies based in New York Category Companies established in 1982 ... more details
moreref date March 2009 Subsidiary Communications Authorization SCA in the United States, and Subsidiary Communications Multiplex Operation SCMO in Canada, is a subcarrier on a radio station , allowing the station to broadcast additional services as part of its signal. Background Subsidiary Communications Authorization is the United States Federal Communications Commission s official designation for this type of service. SCA was deregulated in 1983 since then, both AM and FM licensed broadcast stations have been allowed to use subcarriers in the United States in general without requiring separate authority authorization is only required for some uses which are still otherwise regulated, such as common carrier or Land Mobile Radio Service transmissions. ref name fcc subcarriers cite web url http www.fcc.gov mb audio subcarriers title Radio Subcarriers SCAs Subsidiary Communications Authority publisher Federal Communications Commission Audio Division accessdate 2009 03 28 ref The Canadian Radio television and Telecommunications Commission CRTC calls this service Subsidiary Communications Multiplex Operation SCMO . SCMO for internal uses by the radio station, such as internal monitoring and cue control, are allowed under the normal broadcasting certificate. Non broadcasting uses are allowed when the type of use is authorized clarifyme date March 2009 under other radio and telecommunications acts, and may require a fee. ref cite web url http www.ic.gc.ca eic site smt gst.nsf eng sf01494.html s3.0 title SP 1452 Spectrum Policy Provisions to Permit the Use of Digital Radio Broadcasting Installations to Provide Non Broadcasting Services month September year 1997 publisher Industry Canada , Spectrum Management and Telecom accessdate 2009 03 28 ref In Australia , the service is called Ancillary Communications Service ACS and the Radio Data System is specifically addressed by government guidelines. ref cite web url http fedlaw.gov.au ComLaw Legislation LegislativeInstrument1.nsf ... more details
orphan date December 2009 Avolar United BizJet Holding, Inc. was United Airlines attempt to enter the Fractional Jets market, which had until then been dominated by Netjets . On the 26th of April 2001, United Airlines said that it was considering new services to lure high end travelers out of delayed and crowded airliners and into smaller, more convenient business jets. ref Reuters. http archives.californiaaviation.org airport msg14693.html UAL Studying Launch of Corporate Jet Service ref According to Aviation Week , Avolar was the first ever affiliate of a major airline to enter the fractional fray. ref Rich Piellisch. http www.aviationweek.com shownews 01nbaa2 frax03.htm Avolar Will Offer Airbus Fractionals Sees Closer Ties with United Airlines , Aviation Week . ref According to an article in airlineforecasts.com ref Vaughn Cordle. http www.airlineforecasts.com UAL Avolar.html United s Avolar Idea Was a Day Late and a Dollar Short , Airlineforecasts.com , Published March 11, 2002. The web article states that this piece originally appeared in Aviation Oracle in February 2002. ref Avolar had a total of 306 aircraft ordered up until February 2002. However, after being in existence for less than one year as a UAL subsidiary, and before its first commercial flight, Avolar was shut down by the parent company, UAL Corporation . In a statement issued on March 22, 2002, United Airlines stated that the then economic downturn and post September 11, 2001 attacks Sept. 11 drop in demand made this venture unprofitable. Financially, in connection with the closing of Avolar, UAL recorded a charge of 82 million in the first quarter 2002, which represented advance payments on aircraft purchases, severance costs, termination fees and expenses in support of the business and its shutdown. ref http ir.united.com phoenix.zhtml?c 83680&p irol newsArticle print&ID 408110&highlight UAL Corporation Reports First Quarter Results ref References Reflist Category United Airlines Category Compan ... more details
For other record labels with the Supreme name Supreme Records disambiguation Infobox record label image parent Pama Records founded founder status Leave blank unless Inactive or Defunct distributor genre Various, with a focus on reggae country location url Supreme was a subsidiary of the Pama records label. There were a number of reggae releases in the very late 60 s and very early 70 s. The label also released some soul and funk recordings. ref name Supreme 2 Discogs http www.discogs.com label Supreme 2 Supreme 2 ref The label would also release early recordings by John Holt singer John Holt and Bob Marley . ref name Supreme Label Discography 45Cat http www.45cat.com label supreme Supreme Label Discography ref Selected releases Mr. Foundation Time To Pray Young Budd SUP 201 1969 King Chubby What s The World Coming To Live As One PS 297 1970 Sound Dimension , Mr. Foundation More Games Maga Dog SUP 202 1970 The Mohawks Let It Be Looking Back SUP 204 1970 The Mohawks For Our Liberty Wicked Lady SUP 205 1970 The Mohawks Give Me Some Give Me Some Instrumental SUP 207 1970 The Mohawks Funky Funky Funky Funky Instrumental SUP 208 1970 The Emotions Matador Allstars Hallelujah Boat Of Joy SUP 209 1970 The Mediators, Rupie Edwards All Stars When You Go To A Party Stop The Party SUP 210 1970 Al Brown, John Holt Always Share My Rest SUP 212 1970 Bob Marley , Bunny Gale I Like It Like This Am Sorry SUP 216 1971 Ruddy And Sketto Every Night ? SUP 218 1971 Tony Brevett, Brevett All Stars Don t Get Weary Weary Version SUP 224 1971 Eugene And Burst, Denzil And Burst Let It Fall Can t Change SUP 225 1971 Dave Barker Double Heavy Johnny Dollar SUP 228 1971 ref name Supreme 2 ref name Supreme Label Discography Links http www.studiowon.com pama supreme.asp References reflist Category British record labels ... more details
Five subsidiary structures located near the Palace of Versailles have a historical relation with the history and evolution of the palace. Of these five structure the M nagerie , the Pavillon de la Lanterne the Trianon de Porcelaine , the Grand Trianon also called the Marble Trianon , and the Petit Trianon two have been destroyed the M nagerie and the Trianon de Porcelaine however, historical documentation and accounts permit these two structures to be discussed. As an ensemble of buildings related to, yet removed from, the chateau of Versailles, they represent architectural masterworks of the 17th and 18th centuries that have inspired architects to this day. The M nagerie Image Versailles M2.JPG file thumb right 250px M nagerie de Versailles, 1662 64 1698 1700 In response to increased interest in zoology&mdash and especially with regard to Aristotelian teleology, which experienced a renaissance through the works of Claude Perrault&mdash as well as the passion for the exotic, Louis XIV ordered the construction of the M nagerie in 1662. Completed in 1664, the M nagerie was located at the southern end of the transverse branch of the Grand Canal. Comprising a complex of building that featured a central octagonal two story pavilion, the M nagerie was a favorite destination for visitors and courtiers. The ground floor of the central pavilion contained a salon frais , which was decorated with shell work to resemble a grotto. ref The salon frais was also equipped with fountains that could be operated secretly and which would splash unsuspecting visitors with icy water. ref On the second floor were a series of rooms, each with a balcony that overlooked the animal enclosures that surrounded the pavilion. In 1697, the 12 year old Marie Ad la de de Savoie married Louis XIV s grandson, Louis, duc de Bourgogne. The duchesse s vivacity and precociousness quickly won the heart of the aging .... cite book last Verlet, Pierre title Versailles volume publisher Paris date 1985. DEFAULTSORT Subsidiary ... more details
File BLW 19th Century Operating Table.jpg thumb right 170px A 19th century operating table. An operating table , sometimes called operating room Table furniture table , is the table on which the patient lies during a surgical operation. ref name TFD http www.thefreedictionary.com operating table Operating table , thefreedictionary.com ref This surgical equipment is usually found inside the surgery room of a hospital . ref name Reverso http dictionary.reverso.net english cobuild operating 20table Operating table , dictionary.reverso.net ref An improvised suitable operating table can be composed of two kitchen tables that are placed from end to end. However, such an improvised operating table should be cleaned thoroughly by scrubbing it with soap and water, then dried with a clean towel. A blanket that is folded double is placed on top of the improvised operating table. A waterproof sheet is placed over the folded blanket. Then, a laundered ordinary sheet is placed over the waterproof sheet. ref name TMHP cite TMHP Improvising an Operating Table , Operation, page 555. ref References reflist Category Surgical instruments Category Medical equipment de Operationstisch ... more details
unreferenced date May 2009 Operating weight is the basic weight of a vehicle or machine, including the driver operator and fuel. See also Operating empty weight Category Vehicle design ... more details
unreferenced date October 2010 The operating environment in engineering describes the circumstances surrounding and potentially affecting something that is operating. For example electronic or mechanical equipment may be affected by high temperatures, vibration, dust, and other parameters which comprise the operating environment. Computing In a computer the operating environment includes temperature and so on affecting circuitry but in particular the term is often used to describe the non physical environment in which software runs. This may apply to application software with which users interact, comprising the look and feel of the system, its appearance and the things that have to be done to achieve desired results. The term may also apply to system software e.g., software designed for a Unix environment will do things differently than in a Microsoft Windows environment. Some operating environments for programming purposes are referred as programming environments e.g., the UNIX programming environment for a Unix shell with its look and feel and functionality. Operating environment is not the totality of the functionality and appearance of an operating system . The environment and environment variables Main environment variable Some operating systems have an area of memory called the environment which can contain environment variable s which tell processes about such matters as where the particular computer system expects temporary files to be stored, i.e., some details of the operating environment. See also computing Operating system MS DOS and its various versions Microsoft Windows and its various versions Unix and its various versions br Desktop environment , the graphical user interface to the computer Environment variable Integrated development environment , a type ... is running References reflist 2 DEFAULTSORT Operating Environment Category Computing terminology Category ... ru simple Operating environment tl Kapaligirang pampamamalakad ... more details
Cleanup date March 2008 Unreferenced date March 2008 The operating ratio is a financial term defined as a company s operating expenses as a percentage of revenue. This financial ratio is most commonly used for industries which require a large percentage of revenues to maintain operations, such as railroad s. In railroading, an operating ratio of 80 or lower is considered desirable. Category Corporate finance Category Financial ratios econ stub ja ... more details
The operating leverage is a measure of how revenue growth translates into growth in operating income . It is a measure of Leverage finance leverage , and of how risky volatile a company s operating income is. Definition There are various measures of operating leverage, ref http www.westga.edu bquest 1998 leverage.html Operating and Financial leverage Bot generated title ref which can be interpreted ... debt servicing is a fixed cost. This leads to two measures of operating leverage One measure is fixed ... if the unit variable cost is constant, then as sales increase, operating leverage as measured by fixed ... of operating leverage the higher the contribution margin is the lower variable costs are as a percentage ... of operating leverage, in the linear Cost Volume Profit Analysis Model, contribution margin is a fixed quantity, and does not change with Sales. Contribution Sales Variable Cost DOL and Operating income Operating leverage can also be measured in terms of change in operating income for a given change in sales revenue . The Degree of Operating Leverage DOL can be computed in a number of equivalent ways one way it is defined as the ratio of the percentage change in Operating Income for a given percentage change in Sales harv Brigham 1995 p 426 math text DOL frac text change in Operating Income text change in Sales math This can also be computed as Total Contribution Margin over Operating Income math text DOL frac text Total Contribution text Operating Income frac text Total Contribution text ... FC math Alternatively, as Contribution Margin Ratio over Operating Margin math text DOL frac text Contribution Margin Ratio text Operating Margin math For instance, if a company has sales of 1,000,000 ... is 40, its Total Contribution is 40m, and its Operating Income is 30m, so its DOL is math frac ... Margin Ratio divided by 60 30m 50m Operating Margin. It currently has Sales of 50m and Operating Income of 30m, so additional Unit Sales say of 100,000 units yield 5m more Sales and 4m more Operating ... more details
Unreferenced date July 2011 An operating agreement is an agreement among limited liability company LLC Members governing the LLC s business, and Member s financial and managerial rights and duties. Many states in the United States require an LLC to have an Operating Agreement. LLCs operating without an Operating Agreement are governed by the State s default rules contained in the relevant statute and developed through state court decisions. An Operating Agreement is similar in function to by laws corporate by laws , or analogous to a partnership agreement in multi member LLC s. In single member LLCs, an operating agreement is a declaration of the structure that the member has chosen for the company and sometimes used to prove in court that the LLC structure is separate from that of the individual owner and thus necessary so that the owner has documentation to prove that he or she is indeed separate from the entity itself. Limited Liability Companies are very flexible in nature and the operating agreement defines each member or manager s rights, powers and entitlements. This includes capital accounts, membership interest, distributions of profit and allocated tax responsibility, just to name a few. This internal document is an agreement set by the company members that contains provisions for critical items and rules that run the company. Operating agreements can be amended at any time by the company members or managers. External links http www.northwestregisteredagent.com pdf operating agreement.pdf PDF signable example to use http smallbusiness.yahoo.com r article a 2586 m 4 sc 20 creating an llc operating agreement i Yahoo Small Business http archive.flsenate.gov statutes index.cfm?App mode Display Statute&URL 0600 0699 0608 0608.html Category Business Category Business documents Category Business process Category Business terms Category Documents ... more details
sources date November 2008 An operating budget is the annual budget of an activity stated in terms of Budget Classification Code, functional subfunctional categories and cost accounts. It contains estimates of the total value of factors of production resources required for the performance of the operation including reimbursable work or services for others. It also includes estimates of workload in terms of total work units identified by cost accounts. In the United States, businesses along with state and local governments divide their budgets into two types the operating budget and capital budget . The operating budget is used to keep track of maintenance operations, salaries, and interest payments. econ stub Category Budgets more information http www.plu.edu mgtacctg operational budgeting.htm ... more details
cleanup date August 2011 An operating lease is a lease whose term is short compared to the useful life of the asset or piece of equipment an airliner , a ship , etc. being leased. An operating lease is commonly used to acquire equipment on a relatively short term basis. Thus, for example, an aircraft which has an economic life of 25 years may be leased to an airline for 5 years on an operating lease. The determination of whether a lease is a finance also called capital lease or an operating lease is defined in the United States by http www.fasb.org pdf fas13.pdf Statement of Financial Accounting Standards No. 13 FAS 13 . In countries covered by International Financial Reporting Standards , the tests are defined in http www.iasb.org NR rdonlyres 96BFAFA5 0CBD 4A9C BB4D 0CE430F197A5 0 IAS17.pdf IAS 17 . In July 2006, the FASB and the International Accounting Standards Board IASB announced the commencement of a joint project to comprehensively reconsider lease accounting. In July 2008, the boards decided to defer any changes to lessor accounting, while continuing with the project for lessee accounting, with the stated intention to recognise an asset and obligation for all lessee leases in essence, eliminating operating lease accounting . The projected completion of the project is now ... of car s and other passenger vehicle s, under an operating lease the lessor leases the vehicle to the lessee ... a way to lease a vehicle where the cost of the vehicle is known in advance however, operating ... payments. Operating lease has also spread to industrial equipment. The lessor leases the equipment to the lessee which pays periodically a renting rent . Operating lease is the smartest way for the outsourcing ... no direct added value, but to dedicate it to its core business and valuation. At the end of an operating ... Restoration of equipment Purchase of equipment at their market value The main advantages of operating lease are No incidence of the rents on the balance sheet they are operating expenses deductible from ... more details
Orphan date February 2009 An operating context OC for an application is the external environment that influences its operation. For a mobile application, the OC is defined by the hardware and software environment in the device, the target user, and other constraints imposed by various other stakeholders, such as a carrier. This concept differs from the operating system OS by the impact of these various other stakeholders. Example Here is an example of one device, with one operating system, changing its operating context without changing the OS. A user with a mobile phone changes SIM card s, removing card A, and inserting card B. The phone will now make any telecommunications network network calls over cell phone carrier A s network, rather than B s. Any applications running on the phone will run in a new operating context, and will often have to change functionality to adapt to the abilities, and business logic, of the new carrier. The network, spectrum, and wireless protocol all change in this example. These changes must be reflected back to the user, so the user knows what experience to expect, and thus these changes all change the user interface UI also. Hardware agnostic context Situations exist where one can program in a context, with less concern about what hardware it will actually run on. Examples include Flash and Android operating system Android . Unfortunately, it also quite common that code in a hardware free context will see hardware specific bugs. This is common with software written for, that interacts more directly with, personal computer PC hardware, or mobile phone s. References http www.comp.nus.edu.sg damithch df device fragmentation.htm Fragmentation of Mobile Applications Operating context is defined in this article See also List of operating systems Comparison of operating systems Category Computing terminology comp stub ... more details
Refimprove date December 2009 An operating microscope is an optical microscope specifically designed to be used in a surgical setting, typically to perform microsurgery . Design features of an operating microscope are magnification typically in the range from 4x 40x, components that are easy to Sterilization microbiology sterilize or disinfect in order to ensure cross infection control . There is often a Prism optics prism that allows splitting of the light beam in order that assistants may also visualize the procedure or to allow photography or video to be taken of the operating field . An example of a procedure which commonly uses an operating microscope would be endodontic retreatment , where the magnification provided by the operating microscope improves visualisation of the anatomy present leading to better outcomes for the patient. Another example might be an anastomosis procedure carried out to join blood vessels in vascular surgery . Typically an operating microscope might cost several thousand dollars for a basic model, more advanced models may be much more expensive. Additionally specialized microsurgical instruments may be required to make full use of the improved vision the microscope affords. It can take time to master use of an operating microscope. Fields of medicine that make significant use of the operating microscope include dentistry especially endodontics , ENT surgery , opthalmic surgery , and neurosurgery . References Reflist Further reading cite journal author Saunders WP, Saunders EM title Conventional endodontics and the operating microscope journal Dental Clinics of North America volume 41 issue 3 pages 415 28 year 1997 month July pmid 9248683 External links http www.operatingmicroscopes.com Categories Category Surgery Category Dentistry Category Endodontics ar de Operationsmikroskop ... more details
File Operating theatre.jpg right thumb 150 pix Inside a contemporary operating room An operating theater ... is used synonymously with operating room OR or operating suite , the modern facility within a hospital ... of observers watching the operation. Operating theaters had a raised table or chair of some sort at the center for performing operations, and were surrounded by several rows of seats operating ... and Asepsis aseptic operating conditions through the use of gowns, caps, and shoe covers ... with flat surfaces and the shelving was easy to clean glass. Neuber also introduced separate operating ... f r die Deutsche Wirtschaft ref Operating rooms Unreferenced section date October 2009 Contemporary operating rooms are devoid of a theater setting, though some in teaching hospitals may have small galleries making the term operating theater a misnomer for the modern facility. Operating rooms are spacious ... and monitors. Operating rooms generally have no windows and a controlled temperature humidity ... suction, oxygen, and possibly other anesthesia gases. Key equipment consists of the operating ... space for common surgical supplies. There are containers for disposables. Outside the operating room is a dedicated scrubbing area that is used by surgeons, anesthetists, ODPs operating department practitioners , and nurses prior to surgery. An operating room will have a map to enable the terminal cleaner to realign the operating table and equipment to the desired layout during cleaning. Several operating rooms are part of the operating suite that forms a distinct section within a health care facility. Beside the operating rooms and their wash rooms, it contains rooms for personnel to change ... corridors, and possibly other supportive units. In larger facilities, the operating suite is climate .... Surviving operating theaters While operating theaters are no longer used for surgery, some still exist. One of the oldest surviving operating theaters is the Old Operating Theatre in London . Built ... more details
nofootnotes date April 2010 Operating surplus is an accounting concept used in national accounts statistics ... accruing from production before deducting property income, e.g., land renting rent and interest . Operating surplus is a component of value added and GDP . The term mixed income is used when operating ... . Most of operating surplus will normally consist of gross Profit accounting profit income. In principle ... a valuation adjustment reflecting average prices during the accounting period. Operating surplus ... of operating surplus in UNSNA A simple definition of business profit would be sales less costs , and the accounting derivation of operating surplus is similar although the SNA concept of entrepreneurial ... capital . The net operating surplus NOS is thus the residual balancing item in the product account ... subsidies received IT SU equals net operating surplus NOS In simple equations, NOS GV CE IT SU CFC or NOS NV CE IT SU Operating surplus can of course also be stated gross GOS GOS NOS CFC In this case ... from operating surplus. Operating surplus also excludes property incomes considered to be unrelated to value adding production. Mixed income The category of operating surplus is applied to the whole ... income other than wages or salaries, which is included in operating surplus. In practice, all ... this mixed income in their accounts, other do not. The effect of ownership relations on operating surplus in UNSNA The size of total operating surplus is in theory not affected by whether the assets ..., the payments of rentals under an operating lease or similar lease are recorded as purchases ... the rental has to cover the lessor s operating and interest costs as well as asset depreciation. Thus, the size of net operating surplus will vary according to whether fixed assets are rented, or purchased ... in production, and is therefore excluded from operating surplus except for what is called the services ... added, and lower operating surplus. Criticism of UNSNA concept As stated, operating surplus is a residual ... more details
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