Basis of accounting

Explanation of the accrual basis This is an accounting principle that has numerous applications in the finance sector. This principle forms the basis of recording revenues and expenditure in an entity’s statements. This principle recognizes revenues once they become receivable. Consequently, no monetary transfer is essential for certain revenues to be included in the records. Similarly, the principle recognizes expenditure once it becomes payable.Advertising We will write a custom essay sample on Basis of accounting specifically for you for only $16.05 $11/page Learn More Overall, this principle establishes a criterion for consideration of revenues and expenditure transferred to the diverse accounts. Consequently, the income statement contains figures of expenditure and proceeds despite the absence of monetary transfer. This implies that the resultant profit is on an accrual basis and does not denote the surplus money in an entity. This is deceitf ul to many investors who fail to recognize such a profits are accounting figures. This principle affects the values of various entries in the business. First, the sale figure contains all the values of all goods dispatched with a promise of payment. The promise of payment deems the sales receivable. This accounting basis utilizes the sales figure despite there being no exchange in finances. This principle also affects inventory since it recognizes the cost incurred despite the absence of payment. This principle also affects expenditure consequently; the accountants ought to charge any expenditure incurred despite the entity not making payments. This principle helps the entity to record transactions in their appropriate accounting duration. If transactions were charged based on monetary transfer, then some transactions would be reflected in a wrong accounting duration. The application of accrual basis affects various items in records. Additionally, it affects the profit reflected in the records. Ultimately, it is imperative to disclose this principle in the statement to allow proper decision-making by investors (Warren, 2010). Undesirability of the accounting basis Many organizations adopt the accrual basis. However, it has undesirable implications. Additionally, it is tricky for investors to make apt decisions based on such accounts. The above reasons make this accounting basis undesirable to countless organizations. Many investors may analyze the income statement and fail to recognize the accounting basis utilized. Consequently, the investor may see an entity exceedingly attractive based on its profitability. However, the investor may fail to decipher that the profit is an accounting figure and does not denote the surplus cash at the entity. An entity may have a massive profitability figure nonetheless; the entity could be facing liquidity hitches since the entity revenues are unpaid. The accounting profit may be deceitful to individuals that have minimal acc ounting familiarity. Accordingly, most accounting standards demand that entity states the assumptions adopted in records preparation.Advertising Looking for essay on accounting? Let's see if we can help you! Get your first paper with 15% OFF Learn More This accounting basis results in organizations paying additional taxes for incomes that have accrued but not received. This result in an entity’s finances diminishing. This is not favourable for any entity since it results in reduced earnings. Additionally, this may result in complications with the authorities that manage taxation. Overall, the accrual basis is considerably difficult to enact and may pose a sizeable challenge to accountants. Under this method, it is difficult to determine the actual profitability of an entity since the recognition of the impact of transactions precedes monetary transfer. Unlike the accrual basis, the alternative basis is rigid. Consequently, business cannot limit the accruing tax. Hence, many entities end-up paying additional levies. Conclusively, the basis discussed above has significant implications on an entity’s profitability and the decisions that investors make (Ruppel, 2009). References Ruppel, W. (2009). Governmental accounting made easy. United Kingdom, UK: Wiley publication. Warren, C. (2010). Survey of accounting. California, CA: Cengage learning. This essay on Basis of accounting was written and submitted by user Landon Bowers to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Verb Agreement with Number

Noun/Verb Agreement with Number Noun/Verb Agreement with â€Å"Number† Noun/Verb Agreement with â€Å"Number† By Mark Nichol When a sentence begins with â€Å"A number of,† should the verb that follows be singular, or plural? For example, when a sentence refers to a number of objections being raised, is was correct, or should you use were? In this case, number stands in as a vague reference to the quantity of objections, but the objections themselves are the focus of the sentence: â€Å"A number of objections were raised.† (This last sentence is passive; it might be better to construct the sentence more actively by identifying and emphasizing those who objected: â€Å"Community members raised a number of objections during the public-comments period.† Occasionally, though, the identity of the actor or actors is irrelevant, or the writer wishes to deemphasize or disguise their identity. That’s why passive construction isn’t categorically wrong it’s merely less direct.) However, when the sentence begins with â€Å"The number of,† the verb that follows should be singular: â€Å"The number of chairs available is 500,† for example, is correct, because the subject of the sentence is number, not chairs, and number is a singular noun. (Of course, â€Å"Five hundred chairs are available† avoid starting a sentence with a numeral is more direct and concise, but, again, sometimes a more relaxed syntax is desirable.) The difference may seem negligible, but consider that in an â€Å"a number of† construction, though the plurality of phenomena in the sentence is important, the identity of the phenomena objections, in the first example above is the essential information. Likewise, in the second example, the reader needs to know what objects the stated quantity refers to, but the point of the sentence is the quantity; hence, number is the key word. The same principle applies when the sentence begins with the expletive there or here, followed by a verb: â€Å"There are a number of objections† and â€Å"Here is the number of chairs you requested.† Again, these sentences are not necessarily ideally constructed, but when you need to write in such a syntactical style, remember, â€Å"A number . . . are† and â€Å"The number . . . is.† Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Grammar category, check our popular posts, or choose a related post below:5 Uses of Infinitives50 Idioms About Fruits and Vegetables48 Writing Prompts for Middle School Kids

Internatioanal Business Report Essay Example | Topics and Well Written Essays - 3500 words

Internatioanal Business Report - Essay Example Corruption follows FDI but these are issues that have to be taken in the stride. Labour laws too are stringent in India although reforms could make the work environment more congenial. India offers absolute and comparative advantage in this sector and the risks are low. Cultural differences do exist between the two nations but since most international chains in India are US-based and have achieved success, there is likelihood of Coffee & Bytes also succeeding in its venture. A multinational Corporation based in the US – (Coffee & Bytes) – is looking for overseas expansion. It has presence in a few developing nations such as the UK and Italy and is now seeking to open up in India. C&B specializes in different varieties of aromatic coffee and has budget snacks to go with it. It is based on the fast food concept like Cafà © Coffee Day chains but operations are on a much lower scale. However their interest in India has arisen because of the growing consumerism in the country in the past decade. Global retailers are interested in India because of its geographic advantages, its versatile demographics and a growing economy with a stable government (Article Base, 2009). The prospects for food chains in India is high because unlike the developed countries where fast food is seen as functional, in India, the idea of eating out is still aspirational (Mitra, 2009). Eating out in India is still a family activity and family entertainment. The demand for fast food in India is growing as more nuclear families have come up and look for fast readymade food (Kulkarni & Lassar, 2009). However, the local government has been trying to promote healthy eating and hence the multinational chains have been alerted. In view of the prospects and the challenges in the food chains in India, C&B needs to study the international business environment which is influenced by the micro and macro policies

Assignment 1 Essay Example | Topics and Well Written Essays - 2000 words - 3

Assignment 1 - Essay Example 230) states that it is wrong to â€Å"blur such distinctions as under vs. over or in vs. on;† and pictorial representations can be pretty helpful in addressing these issues while constructing a language based schema. Only when the researcher has progressed in it, there is the hope that he/she has mastered strategies that can assist in implementing Sowa-Sloman heuristics. Roughly, the Sowa-Sloman heuristics (Sowa 1984) consist of two major phases. At the first phase, this heuristic paradigm uses type and token distinction system. Subsequently, Aristotle’s idea of inheritable systems under a type (or assign category) is used. In the second phase, analysis is to be done. So first a schema is to be constructed, and then the sets of data in question would be ontologically mapped onto this schema. Sowa (1984) started with conceptual graphs, but then developed characteristics of diagrams in his graphs. It can be debated that whether he enriched or modified standard graph theory in mathematical sense, but without such a manipulation through Sowa-Sloman heuristics artificial intelligence cannot become comprehensive when tackling problems related to aesthetics rather than mathematics. The concept of picture is important for me. However, if I see a picture, or more precisely, a piece of art mounted on a wall, I will not be able to understand it without organising my thoughts. So if I implemented the Sowa-Sloman heuristics, I would first seek to understand that what kind of picture do I see? So I have to create a schema. Suppose this schema has three categories. The concept under category 1 would define oil paintings. Inheriting this characteristic from the super class of this category, I will then seek to know whether the artwork has been created by a professional artist or an amateur artist. If by a professional artist, then to which school of art does it belong? If by an amateur artist, then is the work in

The European Dimension Essay Example | Topics and Well Written Essays - 2750 words

The European Dimension - Essay Example Marks & Spencer was named as the leading UK retailer responsible for fish sourcing by Greenpeace, and Marine Conservation Society. Similarly, RSPCA recognised them for their animal welfare policy and launch of a range of clothing made from Fairtrade certified cotton in clothing. Marks & Spencer has been included in the Dow Jones Sustainability and FTSE 4 Goods index. They converted all the roast, ground, and instant coffee to Fairtrade, and became the first major UK high street retailer to launch a range of clothing made from Fairtrade certified cotton (An extract from the Chairman’s speech on the occasion of CSR) (Marks & Spencer-The Company, www2.marksandspencer.com [Accessed 20 August 2006]). Marks & Spencer work to protect the environment and animal welfare, and have made huge contributions in the development of community services in countries where they have their presence. The company’s hard work has seen them included in the Dow Jones Sustainability and FTSE 4 Good Indexes and ranked equal 20th with a score of 95% in Business in the Community’s Corporate Responsibility Index (Marks & Spencer-The Company). They manage CSR under Product, People and Places. The United Kingdom, from the census gathered from 2001 showed the total population of the country at 58789194 of which, 28579869 were men, and 30209325 were women. At the same time London, based on data released on or before 13 February 2003 showed a population of 7172091.

Estimation of Northern Bobwhite Densities in South Texas

Estimation of Northern Bobwhite Densities in South Texas Principal Investigators Bart M. Ballard, Caesar Kleberg Wildlife Research Institute, Texas AM University-Kingsville, Kingsville, Texas 78363. Fidel Hernà ¡ndez, Caesar Kleberg Wildlife Research Institute, Texas AM University-Kingsville, Kingsville, Texas 78363 Leonard A. Brennan, Caesar Kleberg Wildlife Research Institute, Texas AM University-Kingsville, Kingsville, Texas 78363 PROJECT JUSTIFICATION Northern Bobwhites (Colinus virginianus) are a wide-ranging species and are commonly hunted throughout Texas. Their population has been declining since about 1880 and are decreasing in abundance in over 75% of their range in the United States (Leopold 1931, Errington and Hammerstrom 1936, Lehmann 1937, Guthery 2002). Texas has been seen as one of the remaining strong holds in North America (Rollins 2002) but recent evidence shows that populations are also declining within Texas (DeMaso et al. 2002). These declines have spurred an increase in research and management of the species and an improved understanding of the species (Guthery 2002). Declining numbers however can be difficult to understand because of their natural boom-bust population cycles and influence of weather on the population (Lehmann 1953, Keil 1976, Guthery et al. 1988, Bridges et al. 2001, Lusk et al. 2002). In order to properly manage quail within south Texas where there is large annual variation in precipitation an d temperatures local population trends are needed. Current hunting regulations are set at the state level where a liberal hunting framework (15 birds/day over 120 season; Brennan 2014) is assumed to have is little to no impact on the population (Guthery et al. 2004b). However, these state-wide regulations are not appropriate when managing at the fine scale where such a liberal harvest quota could negatively affect local populations (Roseberry and Klimstra 1984, Peterson 1999, Brennan et al. 2014). Bobwhites variable population cycles make it necessary for local land managers to set harvest limits based on local population trends (Brennan 2014). By setting sustainable harvest limits based on local population densities the likelihood of population crashes goes down and there is quicker recovery following drought conditions and natural population declines (Brennan 2014). Recent recommendations for harvest values were made by Brennan in 2014 for south Texas where there is extreme variability in precipitation and temperatures compared to other regions of their range. These recommendations are based on the assumption of good environmental conditions, a 20% harvest rate, and are density depended. It is also recommended to conduct fall surveys in late November-mid December when detection is highest and basing the harvest on pre-hunt population numbers to minimize the probability of local extinction (Guthery et al. 2000, Sands 2010). Estimating yearly and seasonal population densities can be difficult for many reasons including observer variability, local habitat variability and change between years, environmental factors such as weather, and species characteristics (Rusk et al 2007). Common methods include estimating abundance using indices or using distance sampling (Rusk et al. 2007). However, the accuracy of indices is sensitive to changes in detection (Anderson 2001, 2003, Rosenstock et al. 2002; Thompson 2002). During bobwhite population lows it becomes even more difficult to estimate population density due extremely low encounter rates (1 covey/7km; Kuvlesky et al. 1989). Distance sampling allows for varying detection probabilities while estimating densities and is a popular method that has been used successfully for bobwhites in many studies in south Texas (Brennan and Block 1986, Shupe et al 1987, Guthery 1988, Guthery and Shupe 1989, DeMaso et. al. 1992, Rusk et al 2007). Unlike census techniques that are based on the assumption that all individuals within the survey area are counted, distance sampling works under the assumption that more animals are missed the farther you get from a transect (Brennan and Block 1986). To calculate density within a survey area, the perpendicular distance from a transect to an animal is recorded and then used to calculate a probability density function (Burnham et al. 1980, Buckland 2004) from which the density throughout the study area can be estimated using Program Distance (Thomas et al. 2010). Assumptions of distance sampling which must be met include: 1) all animals on the transect are detected, 2) animals are detected at their original locations prior to any movement in response to the observer, and 3) distances are measured accurately (Buckland 1992). These assumptions can be difficult to meet in field condition but most issues with these assumptions can be addressed using proper survey design, post processing of the data, and statistical analysis. Assumption one can be relaxed if needed by incorporating a double observer design in which two counts are occurring simultaneously (Laake and Borchers 2004) or by applying an adjustment term. Assumption two can be violated if animals have the chance to respond to the surveyors by running, coming closer, or learning to hide (Buckland et al. 2001). Careful analysis of data can help determine if and how this assumption is violated and certain techniques can be implemented to account for animal responses such as truncation of data close to the line in cases were animals run (Fewster et al. 2008). Assumption three can be violated by untrained observers, lack of proper technology, or inaccurate estimates of cluster sizes if animals are clustered (Buckland et al 2001). Another assumption which can be violated includes independence between animal observations which can be an issue if surveys are done on roads or too close together (Thomas et al 2009). Careful survey design is crucial to accurately estimating population densities and local knowledge of habitat, densities, and environmental gradients help when designing surveys. Once densities are estimated for a region careful consideration and local knowledge is needed to make the proper recommendations for hunting regulations and habitat management. Given accurate densities, harvest can be optimized at the ranch or pasture levels while also decreasing the likelihood of local population extinction. OBJECTIVES The purpose of our study is to design a repeatable helicopter line transect survey for the King ranch study location which will be implemented over a three-year period from Sept 2018-December 2021. From this data fall bobwhite quail densities will be estimated using Program Distance from which management recommendations can be made. Specifically, our goals are; Develop a repeatable helicopter line-transect survey protocol for bobwhite quail Implement survey over three fall survey seasons Use Distance software to develop detection probability functions and estimate fall densities which can be used to aid in management and conservation decisions. METHODS Study Area The study area includes a 25,000 acre section of the King Ranch (King Ranch, Kingsville TX) located south west of Kingsville (Figure1). The study area is located in the South Texas Plains ecoregion and may include parts of the Gulf Prairie and Marshes ecoregion (Gould 1975) Within this region there is high variability in rainfall (Correl and Johnsonston 1979; Omernik 1987) causing local populations to exhibit strong boom-bust population cycles. Major plant communities present on the King Ranch include blue stem prairie (Schizachyrium scoparium), mesquite-granjeno thornbrush (Prosopis glandulosa- Celtis pallida), mesquite-bluestem savannah, oak-bluestem (Quercus virginiana, Quercus stellata) (McLendon 1991, Fulbright and Bryant 2002). Major land uses on the King Ranch include commercial hunting and cattle production (Schnupp et al 2013). Annual rainfall is on average 65.4 cm with monthly values ranging from 1.4-13cm (Williamson 1983). Figure 1. Divisions of the King Ranch (green), located in south Texas. Habitat includes but are not limited to shrub land, grasslands, mesquite-woodlands, oaklands, freshwater wetlands, and saltmarsh. Habitat is managed for cattle, white tail deer, and quail. Experimental Approach:       Transect design To estimate fall densities within the survey area we will first develop a three-year helicopter based, line-transect count survey. We will develop the transects in such a way that if desired, the surveys can continue past three years. Spatial layers will be made for the study area boundary and line transects in ArcGIS 10.3 (Environmental Systems Research Institute, Redlands, CA). Sample transects were placed parallel to each other leading north to south (Figure 2) and further stratification will be done using post processing techniques if desired. Transects were places at a distance of 400 meters from each other with a random starting location and giving a survey coverage of 50 percent. Given this design we have 30 transects of 8 km in length and a total survey length of 240 km (Figure 2). Figure 2. Sample study area with transects (n=30) with survey zones of 100m to each side of the transect. Landcover includes woodland/shrublands (dark green), grasslands (light green), agriculture (light brown), wetlands (blue) and urban (red). Given previous encounter rates of 1 covey/0.95km observed during a comparable study on another section of the King Ranch (Rusk et al. 2007), this design would yield an estimated 250 observations. However, encounter rates have been reported to be much lower during population lows; Rusk 2007 documented as low as 1 covey/7.38 km while walking transects in a low year verses 1 covey/ 1.96 km in an abundant year. Given flying transects gives roughly twice the number of detections per km, we will assume a helicopter flight on a low population year would give an encounter rate of  ¼ km and 60 observations. To make sure that this transect design will provide a 25% or less Coefficient of Variation for population density estimates we can plug use the equation (Buckland 1993): L= Where L= total line length needed, = the coefficient of variation for population density estimate, and L0/n0 = encounter rate, or the number of quail detected per km of transect. The value b is typically between 1.5-3 (Burnham 1980) and it is most frequently assumed that b=3 (Buckland 1993). Given this equation, under an assumed encounter rate of 1 covey/.95 km and a 25% CV the minimum total transect length is: L= However, when the encounter rate is dropped to 1 covey/4 km during a population low, the needed length becomes: L= By conducting more surveys than is needed to achieve a 25% CV there is less of a chance that during a dry year we will not be able to estimate density because of lack of encounters. After year one we will re-evaluate transect design by incorporating the first years encounter rate to help determine transect lengths for years two and three (Buckland 1993). Field Surveys Surveys will take place in the first week of October to give enough time to provide updated recommendation for harvest quotas before the onset of quail regular season on October 29th (TPWD, Outdoor Annual). October 1st of each year a mock survey will be done in which tools are calibrated and extra surveyor training done if need following protocols similar to Schnupp et al. (2013). This test flight will occur along a 3 km transect with 16 targets (Otto and Pollock 1990, Shnupp et al. 2013). Each side of the transect will have 8 targets (dove decoys suspended at 1.2m) distributed randomly between 10-70m at 10m intervals from the line and spaced 300m apart along the transect (Schnupp et al.). This will help reduce potential errors counts due to equipment malfunction and surveyor error. The full survey will begin the day after the mock survey and all transects will be surveyed once per year. If detections for an entire survey are below 80 then a second survey will be done. Surveys will take place in the first 3 and last three hours of day light when possible and the start location will vary each survey. From the start location, every other transect will be sampled to reduce the probability of over counting and then returning to skipped transmitters as soon as possible. We will use a four person helicopter such as the Robinson R-44 (Robinson Helicopter Company, Torrance, California) or similar models equipped with a parallel swathing lightbar for navigation (2005; Raven RGL 600, Raven Industries, Sioux Falls, South Dakota). Surveys will be conducted at approximately 48 km/hour and at a height of 18 m (Shupe et al. 1987, Rusk 2007) One observer will be facing forward counting coveys directly on the line and two rear-facing observers counting quail which flush on the s ides or behind the helicopter. When a covey is spotted, the helicopter will hover briefly to allow observer to use the range finder and count the number of quail in the covey. The forward facing technician in addition to counting coveys will help navigate to the transects, and will start and stop the survey recordings (Schnupp 2013). The two rear observers will collect data as well as enter data for all surveyors. Covey counts and covey size will be recorded for 100 meters to each side of the helicopter using laser electronic range finders, differential global positioning systems, personal tablet computers, and keypads (Schnupp et al. 2013). Tablets will be installed with ArcPad (Environmental Systems Research Institute, Redlands, CA), and connected to the laser range finders with sub meter accuracy. The differential global positioning system will collect 5 points/second to track the flight path. Electronic range finders will be synced to tablets using blue tooth and will measure distance to covey, compass bearing, angle of inclination and horizontal offset of covey from the helicopter for each covey. Key pads were also used to record sizes of coveys. Raw survey information is then imported into ArcMap 10.3 for data processing and then imported to Program Distance. Distance Analysis Using distance survey data collected over three years we will calculate densities and variance estimates in Program Distance 7.0 similar to Rusk et al 2007. Program Distance calculates estimated densities and variances as s) Where is density, n is the number of coveys detected, is the effective half-band width, cv is the coefficient of variation, L is the length of transects, and E(s) is average covey size. Effective half widths with be calculated in distance by fitting detection functions to histograms of distances and covey counts. To improve model fit, 5% of the right hand data will be truncated (Buckland et al. 2001; Shnupp 2013) and data will be evaluated visually for any signs of violation of the basic assumptions. We will consider a variety of detection functions (uniform, half-normal, and hazard-rate with several series adjustments) and choose the best fitting model using Akaikes Information Criterion values (AICc) and chi-square analysis (Buckland 2001; Shnupp 2013). We will then develop a global detection function for each year to estimate fall densities and use confidence intervals and coefficient of variation reported from distance. If stratification by pasture is desired and there are enough observations to do so, then detection functions will be built at the pasture level otherwise a global detection function will be applied to each pasture. A coefficient of variation of less than 20% is recommended for bobwhite density estimates (Guthery 1988) but we will consider a coefficient of variation of 25% acceptable. EXPECTED RESULTS AND BENEFITS From these three fall bobwhite quail surveys, we will be able to report yearly bobwhite density estimates and begin to understand local population trends. Once funding is approved, exact methods will be refined using actual ranch and pasture boundaries and habitat gradients. Survey design will be reviewed by quail researchers at the Caesar Kleberg Wildlife Research Institute to ensure proper design. Yearly encounter rates, detection functions, estimated population density, and recommendations for harvest rates will be provided in annual reports. A final report will be submitted in the form of a dissertation chapter within one year after the completion of the last fall survey. This chapter will summarize yearly results as well as trends observed throughout the study region and will include recommendations for sustainable harvest limits. Research results may be presented at professional meetings and will include one or more King ranch employees as authors and King Ranch will be acknowledged as the primary funding contributor. Project deliverables include: P.h.D dissertation chapter and corresponding scientific publication Scientific presentations Spreadsheets of density estimates and recommended harvest rates ENDANGERED SPECIES CONSIDERATIONS Not applicable to the proposed project. ETHICAL USE OF ANIMALS Animal and Care Use form is not required PERSONNEL This study will be a cooperative project between the Caesar Kleberg Wildlife Research Institute (CKWRI) and the King Ranch. Drs. Bart M. Ballard, Fidel Hernandez, and Leonard A. Brennan will be primary investigators. This project will include one P.h.D. student who will act as project coordinator and field supervisor. The graduate student hired will also be responsible for hiring part-time student technicians to aid in surveys. The student hired will conduct fall densities surveys on the King Ranch as a partial fulfillment of P.h.D contract and will also be conducting other quail research in assistance of other projects. SCHEDULE 2018-2019 Activity Jan-April: Await funding April-May: Search for P.h.D candidate June-Sept:Hire student, coordinate field surveys and hire part-time surveyors for Survey week October: Fly surveys and estimate fall densities November: Further data analysis and reporting 2019-2020 Activity Aug-Sept: Refine transects/protocol if needed, hire technicians for Survey week October:Fly surveys and estimate fall densities November: Further data analysis and reporting 2020-2021 Activity Aug-Nov:Same schedule as above December: Provide final analysis and Report BUDGET Equipment Estimates: 2 Electronic distance estimators ($18,000 each) =36,000 2 Tablets w/accessories: = $1,600 2 Keypads: $100 1Raven Cruiser: $2,000 Rounded Estimate: $40,000 Annual Expenses: -P.h.D student stipend: $1500 with fringe benefits at .7% of salary and medical (up to 250$/month) = $22,260/year -2 Short term technicians: 100$/day during fall surveys. Total=2 technicians*$100*7 days a year= 1400/year -Helicopter time: 500$/hr *estimated 10 hrs per year= $5,000/year -Driving costs: $0.50/mi+ gas. Exact distance to site in unknown, preliminary estimate= $10,000/year Summary of Annual Cost: 2018-2019: $78,660 2019-2020: $38,660 2020-2021: $38,660 LITERATURE CITED Anderson, D. R. 2001. The need to get the basics right in wildlife à ¯Ã‚ ¬Ã‚ eld studies. Wildlife Society Bulletin 29:1294-1297. Anderson, D. R. 2003. Response to Engeman: index values rarely constitute reliable information. Wildlife Society Bulletin 31:288-291. Brennan, L. A., and W. M. Block. 1986. Line transect estimates of mountain quail density. Journal of Wildlife Management 50:373 Brennan, L.A., F. Hernandez, E.D. Grahmann, F. C. Bryant, M.J. Schnupp, D.S. Delaney, and R. Howard. 2014. Quail Harvest Guidelines for South Texas: Concepts, Philosophy, and Applications; Wildife Technical Publication No. 3 of the Caesar Kleberg Wildlife Research Institute Texas AM University-Kingsville. Bridges, A. S., M. J. Peterson, N. J. Silvy, F. E. Smeins, and X. B. Wu. 2001. Differential influence of weather on regional quail abundance in Texas. Journal of Wildlife Management 65:10-18. Buckland, S. T. 1992. Fitting density functions using polynomials. Applied Statistics. 41:63. Buckland, S. T., D. R. Anderson, K. P. Burnham, J. L. Laake, D. L. Borchers, and L. Thomas. 2001. Introduction to distance sampling estimating abundance of biological populations. Oxford University Press, New York, USA. Buckland, S. T., D. R. Anderson, K. P. Burnham, J. L. Laake, D. L. Borchers, and L. Thomas. 2004. Advanced distance sampling: estimating abundance of biological populations. Oxford University Press, New York, New York, USA. Burnham, K. P., D. R. Anderson, and J. L. Laake. 1980. Estimation of density from line transect sampling of biological populations. Wildlife Monographs 72. Correll, D. S., and M. C. Johnston. 1979. Manual of vascular plants of Texas. The University of Texas Printing Division, Austin, Texas, USA. DeMaso, S. J., F. S. Guthery, G. S. Spears, and S. M. Rice. 1992. Morning covey calls as an index of northern bobwhite density. Wildlife Society Bulletin 20:94-101. DeMaso, S. J., M. J. Peterson, J. R. Purvis, N. J. Silvy, and J. L. Cooke. 2002. A comparison of two quail abundance indices and their relationship to quail harvest in Texas. Proceedings of the National Quail Symposium 5:206-212. Errington, P. L., and F. N. Hammerstrom, Jr. 1936. The northern bob-whites winter territory. Iowa State College of Agriculture and Mechanical Arts Research Bulletin 201:305-443. Fewster, R.M., Southwell, C., Borchers, D.L., Buckland, S.T. Pople, A.R. 2008. The influence of animal mobility on the assumption of uniform distance in aerial line transect surveys. Wildlife Research 35:275-288. Fulbright, T. E., and F. C. Bryant. 2002. The last great habitat. Caesar Kleberg Wildlife Research Institute, Special Publication No. 1, Kingsville, Texas, USA Guthery, F. S. 1988. Line transect sampling of bobwhite density of rangeland: evaluation and recommendations. Wildlife Society Bulletin 16:193-203. Guthery, F. S., N. E. Koerth, and D. S. Smith. 1988. Reproduction of northern bobwhites in semiarid environments. Journal of Wildlife Management 52:144-149. Guthery, F. S., and T. E. Shupe. 1989. Line transect vs. capture-removal estimates of bobwhite density. Proceedings of the Annual Conference Southeast Association of Fish and Wildlife Agencies Guthery, F. S., M. J. Peterson, and R. R. George. 2000. Viability of northern bobwhite populations. Journal of Wildlife Management 64:646à ¢Ã‹â€ Ã¢â‚¬â„¢662. Sands 2010 Guthery, F. S. 2002. The technology of bobwhite management: the theory behind the practice. Iowa State University Press, Ames, Iowa, USA Guthery, F. S. 2002. The technology of bobwhite management: the theory behind the practice. Iowa State University Press, Ames, Iowa, USA. Guthery et al. 2004b Guthery, F. S., M. J. Peterson, J. J. Lusk, M. J. Rabe, S. J. DeMaso, M. Sams, R. D. Applegate, and T. V. Dailey. 2004. Multi-state analysis of fixed, liberal regulations in quail harvest management. Journal of Wildlife Management 68:1104-1113 Hernà ¡ndez, F., F. S. Guthery, and W. P. Kuvlesky. 2002a. The legacy of bobwhite research in south Texas. Journal of Wildlife Management 66:1-18. Kiel, W. H. 1976. Bobwhite quail population characteristics and management implications in south Texas. Transactions of the North American Wildlife and Natural Resources Conference 41:407-20. Kuvlesky, W.P., B.H. Koerth,andN.J.Silvy.1989.Problemsofestimating northern bobwhite populations at low density. Proceedings of the Annual Conference Southeast Association of FishandWildlifeAgencies43:260-267. Laake, J.L. and Borchers, D.L. 2004. Methods for incomplete detection at distance zero. Advanced Distance Sampling (eds S.T. Buckland, D.R. Anderson, K.P. Burnham, J.L. Laake, D.L. Borchers and L.Thomas). pp. 108-189. Oxford University Press Oxford. Lehmann, V. W. 1937. Increase quail by improving their habitat. Texas Game, Fish, and Oyster Commission, Austin, Texas, USA. Lehmann, V. W. 1953. Bobwhite population fluctuations with vitamin a. Transactions of the North American Wildlife Conference. 18:199-246 Leopold, A. 1931. Report on a game survey of the north central states. Democrat Printing Company, Madison, Wisconsin, USA. Lusk, J. J., F. S. Guthery, R. R. George, M. J. Peterson, and S. J. DeMaso. 2002. Relative abundance of bobwhites in relation to weather and landuse. Journal of Wildlife Management 66:1040-1051. McLendon, T. 1991. Preliminary description of the vegetation of south Texas exclusive of coastal saline zones. Texas Journal of Science 43: 13-32. Otto, M. C., and K. H. 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Humorous Best Man Speech -- Wedding Toasts Roasts Speeches

Humorous Best Man Speech The hotel management have asked me to ask you not to stand on the tables or chairs during the standing ovation at the end of my speech. Now, I asked around for an idea of how long my speech should last, and the general response was about as long as it takes the groom to make love. So with that in mind, thank you, you have been a wonderful audience. (Sit and then get back up) I think an introduction is worthwhile. For those of you who do not yet know me my name is Whatwouldvouliketodrink. I hope as many of you will come and say hello at the bar later, but I do insist you use my full name. At this point I would like to thank the groom for his kind words. I would also like to add my own appreciation. I think you'll all agree the bridesmaids both look lovely today in their dresses and I know the bride wants me to thank them for the help they have provided, not only today but in the weeks and months leading up to the wedding. I would like to propose a toast. Ladies and gentlemen, the bridesmaids. I'm sure a number of the guys here today have been a best man at a wedding before, but I wonder how many of you have ever received written guidelines from the bride to be. I would like to read you an e-mail that the bride sent me prior to the wedding. (Produce e-mail) Wouldyoulikeanotherdrink (Remember that is my name) I was very pleased when you were asked to be best man at our wedding. I have known you for some time now and I cannot think of anybody more charismatic, intelligent, better looking or downright sexy than you to fulfill this crucial role on our big day. As we get close to the wedding day, most tasks have been... ...tion?" Big & Bouncy magazine.) Obviously my toasts are going to focus on the most important people here today. The people we all feel a great love for and without whom today wouldn't be possible. At some stage in the evening I’m sure we will all be sharing with them our thoughts from this special day and giving them our love and best wishes so I would like to propose a toast to: the bar staff. Now the real version. I would like to thank the groom for asking me to be his best man. It has been a pleasure helping them prepare for today. For all the banter that has passed between us it should be fairy obvious that we are the best of mates. I am going to finish now by asking you to join me in wishing them many years of happiness. Ladies and gentlemen, the bride and groom. That's the end of my speech. I am sure you will be as glad as me that there is no more.