When Summer Comes

except where otherwise indicated, is based on consolidated figures and on thousand Brazilian Reais, in accordance with International Financial Reporting Standards (IFRS). All comparisons were made in relation to the same period of 2009 (4Q09), except when otherwise specified. Data on – 12/31/2010 HGTX3: R$ 27.00 per share Market Capitalization R$ 4.4 billion US$ 2.6 billion Conference Call – 03/04/2010 Cia. Hering ends 2010 with a sales growth of 40.8%, EBITDA of R$ 276.5…

bgstructuralengineering.com vii Preface The creation of the Beginner's Guide to the Steel Construction Manual (BGSCM) was prompted by the major rewrite of the AISC specification that appeared in the 13th edition of the Steel Construction Manual (SCM). When textbooks were slow to respond to the change, I started thinking that a web based approach would be more responsive. After further thought the site was expanded to include undergraduate topics in structural engineering for…

however, use the accrual method. Under the accrual method, revenues and expenses are recorded according to when they are earned and incurred, not necessarily when the cash is received or paid. For example, under the accrual method revenue is recognized when customers are invoiced, regardless of when payment is received. Similarly, an expense is recognized when the bill is received, not when payment is made. Under accrual accounting, even though employees may be paid in the next…

piece, supported by evidence where possible, about the future of accounting education.” Each of these organizations provided two members of the “Sponsors Task Force.” The Task Force provided continued guidance throughout the project. At those times when we needed strategic guidance, they worked closely with us. We are very grateful for the helpful comments and direction provided by Bud Kulesza and Keith Russell of the IMA, Karen Pincus and Bea Sanders of the AICPA, Jan Williams and…

with national bands, exhibitions, workshops, workshops and street entertainment are some of the activities of the program FATACIL The FATACIL- Handicraft, Tourism, Agriculture, Trade and Industry Fair is one of the featured events during the summer in the Algarve. Held in mid-August and is considered the largest fair of its kind south of the Tagus. In addition to the 340 craft pavilions, the animation is constant during the event: concerts, exhibitions, auctions, wine tasting and…

1992, the city hosted the Summer Olympics, which witnessed the original “Dream Team” dominate the men’s basketball competition. 2. At X Games Foz do Iguaçu last month, Barcelona native Laia Sanz became the 1st female from Spain to win a gold medal in an X Games competition (and just the third athlete from Spain to take gold in XG history). She’ll have the crowd behind her when she looks to make it two in a row in Women’s Enduro X. Her toughest competition should come from Puerto…

woman, delineating her proper role, her abilities and inabilities, her desires. Other times the message is indirect—a passing remark hinting at women’s emotionality, irrationality, unreliability. This process of definition occurs in far more subtle ways when the central concepts of philosophy—reason and justice, those characteristics that are taken to define us as human—are associated with traits historically identified with masculinity. If the ‘‘man’’ of reason must learn to control or…

Monster Blood will grow and grow—and suck up everything in its path. And if you accidentally eat some of the green goo—look out! A tiny chunk of Monster Blood had turned Cuddles, the classroom hamster, into a growling monster as big as a gorilla! And when Evan accidentally swallowed a little bit of it, he shot up taller than his house. It was not the happiest day of Evan’s life. It was a day he kept trying to forget. So why was he thinking about Monster Blood today? His green sweater…

• We get a lot of junk mail. – Nós recebemos muita propaganda pelo correio. • We got a letter from Pam this morning. – Nós recebemos uma carta da Pam hoje de manhã. • I got it off my Dad. – Ganhei isso do meu pai. • I got a few games free when I bought my computer. – Ganhei alguns jogos de graça quando comprei meu computador. O verbo get também é usado com o sentido de conseguir ou obter algo, seja encontrando, pedindo ou pagando. • We need to get help quickly! – Precisamos (obter)

• We get a lot of junk mail. – Nós recebemos muita propaganda pelo correio. • We got a letter from Pam this morning. – Nós recebemos uma carta da Pam hoje de manhã. • I got it off my Dad. – Ganhei isso do meu pai. • I got a few games free when I bought my computer. – Ganhei alguns jogos de graça quando comprei meu computador. O verbo get também é usado com o sentido de conseguir ou obter algo, seja encontrando, pedindo ou pagando. • We need to get help quickly! – Precisamos (obter)