Sâles, Fribourg

Sâles is a municipality in the district of Gruyère in the canton of Fribourg in Switzerland. In 2001 the municipality was created when Maules, Romanens, Rueyres-Treyfayes and Sâles (Gruyère) merged.

Geography

Sâles has an area, as of 2009, of 18.8 square kilometers (7.3 sq mi). Of this area, 13.66 km² (5.27 sq mi) or 72.7% is used for agricultural purposes, while 3.79 km² (1.46 sq mi) or 20.2% is forested. Of the rest of the land, 1.14 km² (0.44 sq mi) or 6.1% is settled (buildings or roads) and 0.19 km² (0.073 sq mi) or 1.0% is unproductive land.

Of the built up area, housing and buildings made up 2.7% and transportation infrastructure made up 2.8%. Out of the forested land, 18.6% of the total land area is heavily forested and 1.6% is covered with orchards or small clusters of trees. Of the agricultural land, 14.6% is used for growing crops and 56.6% is pastures.

The municipality is located in the Gruyère district. It consists of the villages of Maules, Romanens, Rueyres-Treyfayes and Sâles (Gruyère) which merged in 2001.

Sales (accounting)

In bookkeeping, accounting, and finance, Net sales are operating revenues earned by a company for selling its products or rendering its services. Also referred to as revenue, they are reported directly on the income statement as Sales or Net sales.

In financial ratios that use income statement sales values, "sales" refers to net sales, not gross sales. Sales are the unique transactions that occur in professional selling or during marketing initiatives.

Revenue is earned when goods are delivered or services are rendered. The term sales in a marketing, advertising or a general business context often refers to a contract in which a buyer has agreed to purchase some products at a set time in the future. From an accounting standpoint, sales do not occur until the product is delivered. "Outstanding orders" refers to sales orders that have not been filled.

A sale is a transfer of property for money or credit. In double-entry bookkeeping, a sale of merchandise is recorded in the general journal as a debit to cash or accounts receivable and a credit to the sales account. The amount recorded is the actual monetary value of the transaction, not the list price of the merchandise. A discount from list price might be noted if it applies to the sale.

Sales (surname)

Sales is a surname which may refer to:

Zoo

A zoo (short for zoological park, zoological garden, or animal park, and also called a menagerie) is a facility in which animals are confined within enclosures, displayed to the public, and in which they may also be bred.

The term zoological garden refers to zoology, the study of animals, a term deriving from the Greek zōon (ζῷον, "animal") and lógos (λóγος, "study"). The abbreviation "zoo" was first used of the London Zoological Gardens, which opened for scientific study in 1828 and to the public in 1857. The number of major animal collections open to the public around the world now exceeds 1,000, around 80 percent of them in cities.

Etymology

London Zoo, which opened in 1826, first called itself a menagerie or "zoological forest," which is short for "Gardens and Menagerie of the Zoological Society of London." The abbreviation "zoo" first appeared in print in the UK around 1847, when it was used for the Clifton Zoo, but it was not until some 20 years later that the shortened form became popular in the song "Walking in the Zoo on Sunday" by music-hall artist Alfred Vance. The term "zoological park" was used for more expansive facilities in Washington, D.C., and the Bronx in New York, which opened in 1891 and 1899 respectively.

List of The Simple Life episodes

This is a complete list of episodes from the TV series The Simple Life starring Paris Hilton and Nicole Richie. The series included 54 episodes and 2 specials that aired between January 20, 2004 and August 5, 2007 in the United States.

List of seasons

List of episodes

Season 1: 2003–2004

Road Trip: 2004

Interns: 2005

'Till Death Do Us Part: 2006

Goes to Camp: 2007

Specials

External links

Oregon Zoo

The Oregon Zoo, formerly the Washington Park Zoo, is a zoo in Portland, the largest city in the U.S. state of Oregon. Located 2 miles (3.2 km) southwest of Downtown Portland, the zoo is inside Portland's Washington Park, and includes the 2 ft 6 in (762 mm) narrow gauge Washington Park & Zoo Railway that connects to the International Rose Test Garden inside the park. Opened in 1888 after a private animal collector donated his animals to the City of Portland, the 64-acre (26 ha) zoo is now owned by the regional Metro government.

A member of the Association of Zoos and Aquariums, it has species survival plans for twenty-one endangered/threatened species, among which are successful breeding programs for endangered California condors, Asian elephants, and in recent times, African lions too. (The latter was under recommendation by the AZA). The zoo also boasts an extensive plant collection throughout its animal exhibits and specialized gardens. During the summer it is host to a concert series, and in the winter produces ZooLights, a holiday light show. The Oregon Zoo is Oregon's largest paid and arguably most popular attraction, with more than 1.6 million visitors in 2008 to 2009.