, No. 1117, pp. 82 90 in Dutch . Fraser, I.A.M. 1993 , Triple entry bookkeeping a critique ... and triple entry bookkeeping. In Yuji Ijiri ed. , Creative and innovative approaches to the science ..., pp. 3 25. Yuji Ijiri, Momentum accounting and triple entry bookkeeping exploring the dynamic ... bookkeeping. The Accounting Review, Vol. 61, No. 4, 1986, pp. 745 759. Ijiri, Y. 1984 , A reliability ..., pp. 52 63. Yuji Ijiri, Triple entry bookkeeping and income momentum, Studies in Accounting Research ... entry bookkeeping and momentum accounting of Yuji Ijiri. Dissertation, Maastricht University ... more details
. http news.outright.com bookkeeping simple non cluttered accessible bookkeeping Simple, Non cluttered, Accessible Bookkeeping . Retrieved March 25, 2010 ref Items & Services Outright.com tracks and manages ... up with paypal expensify to ease your bookkeeping woes Outright Teams Up With PayPal & Expensify to Ease Your Bookkeeping Woes . Retrieved June 04, 2010 ref The website has the following features ... Bookkeeping Selling Manager App that imports transaction data from eBay and PayPal accounts to help ... www.ecommerce guide.com essentials ebay article.php 3838966 eBay Integrates Outright Bookkeeping Solution . Retrieved March 29, 2010 ref Competition The market for small business bookkeeping is crowded ... more details
Henricus Grammateus also known as Henricus Scriptor , Heinrich Schreyber or Heinrich Schreiber 1495 1525 or 1526 ref http www.erfurt web.de SchreyberHeinrich Schreyber, Heinrich , short biography at erfurt web.de ref was a Germans German mathematician . In 1518 he published details of a new musical temperament , ref http www.hpschd.nu index.html?nav nav 4.html&t welcome.html&http www.hpschd.nu tech tmp grammateus.html Temperaments III Grammateus , Technical Library, Carey Beebe Harpsichords ref which is now named after him, for the harpsichord . It was a precursor of the equal temperament . Biography Henricus Grammateus was born in Erfurt , Germany, studied in Vienna and Cracow , and died in Vienna . Works Algorithmus proportionum una cum monochordi generalis dyatonici compositione , pub. Volfgangvm De Argentina, Cracow, 1514 Libellus de compositione regularum pro vasorum mensuratione. Deque arte ista tota theoreticae et practicae , Vienna, 1518 Ayn new Kunstlich Buech A New Skill Book , Vienna 1518, Nuremberg 1521 contains the earliest known use of the plus and minus signs for addition and subtraction ref http members.aol.com jeff570 operation.html Miller, J. et al. Earliest Uses of Symbols of Operation after Florian Cajori Cajori, F. A History of Mathematical Notations ref and is the earliest German text on bookkeeping ref http homepage2.nifty.com dear inoue eng enggra eng.html Inoue, K. The Neglected Contribution of Grammateus to Bookkeeping History ref References references Persondata Metadata see Wikipedia Persondata . NAME Grammateus, Henricus ALTERNATIVE NAMES SHORT DESCRIPTION Mathematician DATE OF BIRTH 1495 PLACE OF BIRTH Erfurt , Germany DATE OF DEATH 1525 PLACE OF DEATH Vienna , Austria DEFAULTSORT Grammateus, Henricus Category 1495 births Category 1525 deaths Category People from Erfurt Category German mathematicians Category 16th century mathematicians Category German music theorists germany mathematician stub de Heinrich Schreiber Mathematiker ru ... more details
Advert date August 2010 Orphan date February 2009 Infobox company infobox sources http www.hoovers.com principal financial ID 40374 free co factsheet.xhtml http finance.yahoo.com q pr?s HRB http www.softron.ca company name Softron company logo Image deleted Image ???logo.jpg Liberty Tax Service company type Privately held company Private foundation Mississauga , Ontario Canada , 1987 location Mississauga , Ontario Canada key people Jake Anand, Owner products Tax preparation br Bookkeeping br Tax preparation courses br Taxtron br Willtron slogan Let Us Do It Right homepage http www.softron.ca www.softron.ca Softron is a Canadian tax preparation company headquartered in Mississauga , Ontario , Canada . The company specializes in preparing personal income tax returns. During the tax season, the company has over 200 employees stationed in kiosks in different malls across the province of Ontario. Its primary market is Toronto, with over 50 permanent and seasonal locations in this area. http www.softrontax.com company about us.htm Softron is one of the three largest tax preparation firms in Canada the others are H&R Block and Liberty Tax . It is the only 100 Canadian owned firm out of the three. http www.softrontax.com company about us.htm In addition to providing tax preparation services, Softron offers various other affiliated services, including tax courses, bookkeeping , Taxtron a digital tax preparation software, Willtron allows customers to prepare wills online, and also acts as an agent for Registered Education Savings Plan RESP investments. br Category Tax preparation companies of Canada ... more details
The International Association of Book keepers IAB was founded in 1973 and, as a non profit organisation, in its early years focussed purely on being the leading international professional and examining body for bookkeepers . Building on it today, the IAB offers extensive range of financial and business skills for those starting or developing a small business. It also continues to develop and deliver many courses in accounting and bookkeeping at various levels and varied subjects claiming many thousands of members and students worldwide. In the UK, it also continues to work with the HMRC in areas, including being its approved supervisory body for the Money Laundering Regulations 2007. The IAB has three main grades of membership Associate AIAB , Member MIAB and Fellow FIAB depending on the qualifications. IAB involves itself quite regularly with the UK government and standard setting agencies, such as HMRC Employment Consultative Committee, The Financial Services Authority, Ofqual, The Financial Services Skill Council and SFEDI The Small Firms Enterprise Development Initiative . The IAB offers more than 20 qualifications from Level 1 to 4 of UK National Qualifications Framework. All these qualifications are regulated by Ofqual the Office of Qualifications and Examinations Regulator England . Many colleges and universities, including Open University, offer IAB qualification around the world. All links to international associates and the colleges or centres are clearly shown at their website. It also offers the members in practice directory free. See also Bookkeeper Bookkeeping Luca Pacioli References The Institute of Financial Accountants IFA Institute of Financial Accountants A Coleg Llandrillo Cymru http www.llandrillo.ac.uk news news.aspx?id 354 The Association of Business Executives ABE http www.abeuk.com news newsdetail ?id 707 NRC Northern Regional College http www.nrc.ac.uk news archives.asp?getnews 27 External links Official website http www.iab.org.uk Category ... more details
wiktionary booking Booking may refer to Booking comics Booking comics , a Korean comics anthology magazine published by Haksan Booking professional wrestling , the laying out of the plot before a professional wrestling match An accounting system a.k.a. double entry bookkeeping system The process of creation by a criminal justice system of an administrative record of those arrest ed The process of matching musicians or other performing artists with performance opportunities, by a talent agency , a.k.a. booking agency A reservation in the tourism and hospitality industry hospitality industries The informal term for cautioning a player, in association football and several other sports, indicated by a Yellow card sports yellow card The practice of forced socialization in Korean clubs such as Le Prive , in which waiters entice female patrons to other tables of men A slang term for running or fleeing Recording a loan into a loan servicing system In Alcoholics Anonymous and other 12 step fellowships A methodology for working the 12 steps disambiguation ... more details
offered to international students studying abroad. These courses include Accounting Bookkeeping ... Bookkeeping , Financial Services and Human Resources . External links http www.ashtoncollege.com ... more details
Refimprove date August 2008 In computer software , horizontal market software is application software that is useful in a wide range of industries. This is the opposite of vertical market software , which has a scope of usefulness limited to few industries. Horizontal market software is also known as productivity software. Examples of horizontal market software include word processors, web browsers, spreadsheet applications and generic bookkeeping applications. Since horizontal market software is developed to be used by a broad audience, is generally lacks any market specific customizations. ref citebook title The Art of Agile Development author James Shore, Shane Warden publisher O Reilly year 2007 isbn 0596527675 page 122 ref See also Horizontal market Vertical market software Vertical market Product software implementation method Enterprise resource planning References refs Category Software industry ... more details
Multiple issues orphan March 2009 unreferenced May 2009 The European Standard Bank is an independent complementary currency system based in Panama that serves small and medium sized businesses worldwide. It exists only as a bookkeeping Private Direct Clearing system, with an advanced script, to facilitate transactions. To open an account with European Standard Bank, a reference from any of its clients is necessary. The European Standard Bank was founded in 2004 on the basis of an idea by businessmen Paul Tergeist, as a result of predicted currency shortages and a financial market crash in the next five years. The founder had been influenced by German Libertarianism libertarian economist Silvio Gesell however, the European Standard Bank renounced Gesell s Freigeld free money theory, opening the door to monetary interest. The European Standard Bank is a for profit institution. External links http www.esbank.org Official site of European Standard Bank Category Financial institutions bank stub ... more details
A Bill and hold transaction occurs when a company recognizes revenue before delivery takes place. Normally a revenue is not recognizable until goods are delivered or services are rendered. ref http www.sec.gov interps account sab101.htm ref Exceptions are made when a customer specifically requests that the vendor delay delivery and has a legitimate business reason for the request. ref http answers.google.com answers threadview id 603220.html ref Alleged abuse by Nortel Nortel Networks Corporation was a multinational telecommunications equipment manufacturer headquartered in Mississauga, Ontario , Canada . During and right after the Nortel Bookkeeping irregularities optical boom years, Nortel allegedly used Bill and Hold transactions to inflate the company s revenues during some quarters, allowing company exeutives to earn millions in bonuses. References Reflist Category Accounting in the United States Category Ethically disputed business practices Category Accounting terminology Category Finance fraud Category Nortel Business term stub ... more details
Notability date May 2011 Primary sources date May 2011 Infobox software name bookyt logo screenshot Image bookyt screenshot.png 300px caption Screenshot of bookyt developer CyT GmbH released 2008 frequently updated yes programming language Ruby programming language Ruby , JavaScript platform Cross platform language multilingual genre Accounting software Accounting license GNU General Public License website https github.com huerlisi bookyt bookyt github bookyt is a free and open source software free and open source accounting software program that implements a double entry bookkeeping system . Recent development has been focused on implementing a strong booking transaction mapping. bookyt and runs on Linux , OpenBSD , FreeBSD , Solaris operating system Solaris , Mac OS X , and other Unix like platforms. History Programming on bookyt began in 2008, and its first stable release was in 2009. Features Double entry bookkeeping system Double entry bookkeeping Transaction Import Matching Support SQL Support Small Business Accounting Features Invoicing Accounts Receivable A R Accounts Payable A P including bills due reminders Employee expense voucher Depreciation Setting up tax tables Technical Design bookyt is written primarily in Ruby programming language Ruby , with a growing fraction in JavaScript . It is implemented as Web based, and thus platform independent application. It is also able to be run in a hosted version in the cloud. One notable feature is the pure fixed point arithmetic to avoid rounding errors which would arise with floating point arithmetic . Project Status Ohloh did an analysis of the source code repository and compared the commit activity for the past two years and concluded that the project has a mature, well established code base with increasing year over year development activity. ref cite web url http www.ohloh.net p bookyt publisher ohloh.net title bookyt Ohloh Analysis Summary accessdate 2011 05 05 ref See also Portal Free software Comparison of ... more details
facts. The balance of the balance sheet reflects the conventions of Double entry bookkeeping system double entry bookkeeping , by which business transactions are recorded. In double entry bookkeeping ... period to affect equity. Double entry bookkeeping conventions are employed as well ... of trade, involve accounting identities. At base, the application of double entry bookkeeping ... more details
art, named accounting, bookkeeping , and auditing . ref Goodyear, Lloyd Earnest Principles of Accountancy ... , so double entry bookkeeping first emerged in northern Italy in the 14th century, where trading ... Double Entry Bookkeeping and the Rhetoric of Economic Rationality , American Journal of Sociology ... of Bookkeeping A Portrait of Luca Pacioli Tijdschrift voor Economie en Management, Katholieke Universiteit ... of Oriental Antiquities, Louvre . The invention of a form of bookkeeping using clay tokens represented a huge cognitive leap for mankind. ref Oldroyd, David & Dobie, Alisdair Themes in the history of bookkeeping ..., Greg Stoner & Patricia McCarthy p. 1 2 ref Luca Pacioli and double entry bookkeeping Main Luca Pacioli Double entry bookkeeping system Bartering was the dominant practice for traveling merchants ... sedentary merchants depended on bookkeeping to oversee multiple simultaneous transactions financed ... entry bookkeeping, ref name logica.ugent.be cite web last Heeffer first Albrecht title On the curious historical coincidence of algebra and double entry bookkeeping work Foundations of the Formal Sciences ... FOTFS2008 Heeffer.pdf ref which is defined as any bookkeeping system in which there was a debit and credit ... of the words debit and credit in accounting goes back to the days of single entry bookkeeping in which ... of full double entry bookkeeping is the Farolfi ledger of 1299 1300. ref name logica.ugent.be Giovanno ... & Willekens, Marleen Five Hundred Years of Bookkeeping A Portrait of Luca Pacioli Tijdschrift voor ... a 27 page treatise on bookkeeping , Particularis de Computis et Scripturis Latin Details ... the education of their sons. It represents the first known printed treatise on bookkeeping and it is widely believed to be the forerunner of modern bookkeeping practice. In Summa Arithmetica ... ref Although Luca Pacioli did not invent double entry bookkeeping, ref Carruthers, Bruce G., & Espeland, Wendy Nelson, Accounting for Rationality Double Entry Bookkeeping and the Rhetoric of Economic ... more details
of Ragusa on Double Entry Bookkeeping in 1475 a Recent Discovery by Anne J. van der Helm and Johanna ... paper.html LA RIEGOLA DE LIBRO Bookkeeping instructions from the mid fifteenth century ref Another ... in order to successfully conduct his business. Kotruljevi wrote in his bookkeeping and merchandising ... more details
Accounting The general ledger is the main accounting record of a business which uses double entry bookkeeping . It will usually include Account accountancy accounts for such items as current assets , fixed assets, liabilities, revenue and expense items, gains and losses. Each General Ledger is divided into debits and credits sections. The left hand side lists debit transactions and the right hand side lists credit transactions. This gives a T shape to each individual general ledger account. A T account showing debits on the left and credits on the right. class wikitable style border top 3px solid black style border right 3px solid black Debits Credits style border right 3px solid black style border right 3px solid black style border right 3px solid black style border right 3px solid black The general ledger is a collection of the group of accounts that supports the value items shown in the major financial statements. It is built up by posting transactions recorded in the sales daybook, purchases daybook, cash book and general journal s daybook. The general ledger can be supported by one or more subledger subsidiary ledgers that provide details for accounts in the general ledger. For instance, an accounts receivable subsidiary ledger would contain a separate account for each credit customer, tracking that customer s balance separately. This subsidiary ledger would then be totalled and compared with its controlling account in this case, Accounts Receivable to ensure accuracy as part of the process of preparing a trial balance . ref cite book last Mills first Doug title Foundations of Accounting publisher UNSW Press location Sydney year 2000 isbn 0908237928 page 256 ref There are five seven basic categories in which all accounts ..., accounts payable, etc. Because each bookkeeping entry debits one account and credits another account in an equal amount, the double entry bookkeeping system helps ensure that the general ledger is always ... more details
Post war NCR Post Tronic Bookkeeping Machine Class 29 ref name Gille1 NCR Corporation NCR Compu ... Gille1 NCR Corporation NCR Window Posting Machine Class 42 ref name Gille1 Olivetti General Bookkeeping ... more details
Arts Industrial Arts Homemaking Arts General Bookkeeping, Stenography, Entrepreneurship Elective Bookkeeping Service and Merchandising Business , Entrepreneurship Marketing , Office Technology Stenography I Elective Bookkeeping Partnership, Corporation, and Cooperatives , Entrepreneurship, Office ... more details
Orphan date April 2010 Universal Accounting Center UA is a Privately owned enterprise privately owned training organization located in Salt Lake City , Utah . Founded in 1979, they offer self paced Home study course home study courses in accounting , bookkeeping , tax preparation , QuickBooks and marketing that specializes in small business . History Universal Accounting was established in 1979. The training center was founded as Universal Training Systems by Alf Bostrom with the purpose to teach students full charge bookkeeping and accounting. It first functioned under the parent company Metropolitan Business Bureau MBB which Alf began as a Financial consultant financial consulting firm in 1960. Through his experience with MBB, Alf established the business model upon which Universal Accounting would be built. Today Universal Accounting is run by Alf s son, Allen Bostrom , CPA, and Universal Accounting CEO. Universal Training Systems initially followed a classroom based learning model, and the first Universal classroom was opened in Salt Lake City, Utah. Shortly thereafter, several school locations in California , Colorado , New York and New Jersey were opened and franchised. In 1992, Alf s sons, Allen and Ken Bostrom, joined his staff, and in 1994, Alf retired, and Allen Bostrom became president and CEO of the newly named Universal Accounting Center. Since then, the school has evolved from offering local live courses to developing and selling home based study materials for bookkeeping, accounting, tax preparation, QuickBooks and marketing ref http www.upgrade.slco.org upAndComing UaC008.html Upgrade.com Teaching Basics Propels Company to Inc. 500 List. ref . Accreditation Universal Accounting has been approved by the California Tax Education Council CTEC to offer the Professional Tax Preparer Certification PTP as a distance learning course in the state of California ref http enewschannels.com 2006 11 09 enc381 012629.php Berg, Tabitha 2006 11 09 . Universal Account ... more details
By Fabartus, 15 May 2011 Merge proposal failed of interest, vote count in reasonable amount of time today documented the tagging event discussion, history by commenting out. mergeto Separation of concerns date August 2009 unref date December 2006 In computer science , a core concern is one of the main Concern computer science concern s a computer program program is written for. The main coding of the application is to satisfy the core concerns, such as doing the tasks as visualized. Other coding which is to document changes, maintain histories and other non direct actions supportive of the core tasks are not core concerns. Example If writing an application software application for Medical Records , the bookkeeping and indexing of such records is a core concern, while Data logging logging a history of changes to the record database or user database, or an authentication system, would be cross cutting concern s since they touch more parts of the program. The sum of all core concerns is the business logic of a program, while all other aspect computer science aspect s of the program are needed for proper execution, but not part of the actual business logic. See also Aspect oriented software development Aspect oriented programming Separation of concerns Concern computer science Core competency Category Programming paradigms zh cn ... more details
wiktionarypar journal Journal may refer to a written medium, for instance an academic journal a diary a literary magazine , a periodical devoted to literature a daily newspaper a scientific journal a bound paper book with blank lined pages into which accounting transactions were written by pen and ink a computer generated list of accounting transactions with Debits and credits debit and credit columns Journal computing , a chronological record of data processing Journal mechanical device , the section of a rotating shaft that contacts and turns in a plain bearing Mining journal, a record systematically describing the Stratum strata through which a mine shaft passes see shaft mining Journal entry, an accounting transaction in the double entry bookkeeping system Journals Cobain Journals Cobain , a collection of writings by Nirvana frontman Kurt Cobain, published in 2002 The Journal disambiguation The Journal , several publications and TV programs that carry this name See also Data logging Journaling file system Magazine Disambig de Journal eo urnalo fr Journal homonymie it Giornale disambigua nl Journal ja no Journal sl Dnevnik ... more details
Kodiak College is a public, two year satellite campus of the University of Alaska Anchorage , with a student body of approximately 1,000. The campus is also home to the Carolyn Floyd Library . ref http www.koc.alaska.edu about.asp Welcome from the Director Bot generated title ref Academics Two Year Degrees ref http www.koc.alaska.edu degrees.asp Degree Programs Bot generated title ref Associate of Arts, General Program AA Accounting AAS Computer Information & Office System AAS Computer Systems Technology AAS Early Childhood Education AAS General Business AAS Nursing AAS Technology applied vocational AAS Certificates ref http www.koc.alaska.edu certificates.asp Certificates Bot generated title ref Computer Information and Office Systems Office Foundations Office Support Bookkeeping Support Medical Office Support Office Digital Media Technical Support Other Certificates Health Care Assistant External links http www.koc.alaska.edu Official site References references Colleges and universities in Alaska University of Alaska System coord 57 48 25 N 152 21 49 W display title Category Buildings and structures in Kodiak Island Borough, Alaska Category University of Alaska Anchorage Category Community colleges in Alaska Category Education in Kodiak Island Borough, Alaska Alaska university stub ... more details
A business college is a school that provides education above the high school level but could not be compared to that of a regular University or College . Unlike universities and even junior and community colleges, business colleges typically train the student for a specific vocational aspect, usually clerk clerical tasks such as typing , stenography or simple bookkeeping . The goal of a business college is not to provide a thorough education, as is the model of modern universities in the Liberal Arts fields but rather to provide training for a very specific task. Traditionally, credits earned at a business college do not transfer to other universities and one cannot earn a Bachelors Degree , though an Associate Degree is usually offered. Business Colleges have been finding more competition coming from Community Colleges which provide both vocational as well as liberal arts classes and are often able to offer the classes at a lower rate of tuition. Business Colleges should not be confused with Business Schools which typically offer an MBA program after a student has earned their Bachelors Degree. Business colleges are sometimes also called Proprietary colleges , especially when they grant associate degree s or higher. See also Business and Enterprise College , a type of specialist school in England External links http www.apc colleges.org Association of Proprietary Colleges university stub business stub Category Business schools ... more details
Carleton O Brien 1903 Providence, Rhode Island May 1952 was an organized crime figure involved in bookkeeping and policy operations in Rhode Island. Formerly listed as Public Enemy No. 1 by state officials, O Brien was one of the last independent racketeers as the Patriarca crime family began establishing themselves in Providence. He was also an associate of bank robber Joseph Specs O Keefe and was involved in the planning of the Great Brinks Robbery during the early 1950s. On the evening of May 1952, after returning from a local roadhouse, his body was found in the backyard of his Cranston home although other accounts claim he was gunned down during the afternoon in a street in Pawtucket, Rhode Island Pawtucket ref English, T.J. Paddy Whacked The Untold Story of the Irish American Gangster . New York HarperCollins, 2005. ISBN 0 06 059002 5 ref after being shot and killed by an unidentified gunman. References references External links http whiteyworld.com Carleton 20O Brien.htm WhiteyWorld.com Carleton O Brien Persondata Metadata see Wikipedia Persondata . NAME Obrien, Carleton ALTERNATIVE NAMES SHORT DESCRIPTION DATE OF BIRTH 1903 PLACE OF BIRTH DATE OF DEATH 1952 PLACE OF DEATH DEFAULTSORT Obrien, Carleton Category 1903 births Category 1952 deaths Category American mobsters of Irish descent Category Murdered American mobsters of Irish descent Category People murdered in Rhode Island Category Deaths by firearm in Rhode Island ... more details
unreferenced date December 2009 File StoriesInAnAlmostClassicalMode.jpg thumb right 1st edition Stories in an Almost Classical Mode is a short story collection by the American writer Harold Brodkey , published in 1988 by Knopf Alfred A. Knopf . Most of the stories were published in The New Yorker , between 1963 and 1988. It was Brodkey s first book in 30 years, and presaged his much heralded but ultimately disappointing first novel The Runaway Soul . In fact, much of the material that would make up The Runaway Soul appeared in short story form in Stories in an Almost Classical Mode . Literary critic Harold Bloom considered Stories in an Almost Classical Mode to be one of the essential works of Western literature as he stated in his book, The Western Canon . Stories The Abundant Dreamer On the Waves Bookkeeping Hofstedt and Jean and Others The Shooting Range Innocence Play A Story in an Almost Classical Mode His Son, in His Arms, in Light, Aloft Puberty The Pain Continuum Largely an Oral History of My Mother Verona A Young Woman Speaks Ceil S.L. The Nurse s Music The Boys on Their Bikes Angel Category 1988 short story collections Category American short story collections Category Single author short story collections Category Works originally published in The New Yorker Category Alfred A. Knopf books ... more details
primarysources date May 2009 The Hollander Yard Management System is a hardware software solution for automotive Wrecking yard salvage yard management. This system is currently used by over 2,500 automotive salvage yards in North America . The company is a subsidiary of Solera Holdings . Functions The Hollander Yard Management system Management System provides the following functions Parts interchange lookup with indices going back over 70 years . Visual materials for identifying wheel covers and other auto part s based on appearance. Data computing Electronic data exchange with other salvage yards inventory. Telecommunication Electronic communication with other salvage yards. Inventory tracking, including hulk scrap tools. Order processing and quotation tools. Bookkeeping, including payroll. Versions of this system are available for the MS DOS Microsoft DOS and Microsoft Windows operating systems. See also List of auto parts References references cite web last first authorlink coauthors title Audatex Automotive Recycling work publisher date url http www.spitall.com apps doi accessdate cite web last first authorlink coauthors title Hollander Interchange The Best Tool for the Right Part work publisher date url http www.hollanderinterchange.net resources.php format doi accessdate Category Recycling industry Category Auto parts computer stub ... more details
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