| Lessee Ltd.- Lease Case | | | | | | 1. Was the junior accountant’s analysis correct? Why or why not? No‚ the junior accountant’s analysis is not correct in classifying the lease as an operating lease in accordance with IFRS. Whether or not a lease is classified as a finance or an operating lease depends on if all of the benefits as well as risks of ownership have been shifted from the lessor to the lessee. According to IAS 17-10(d)‚ a lease must be classified as a finance
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The Floating Resort The Floating Resort By: Brittany Contreras SCC Janelle Hoffman HRM 160 April 6‚ 2011 The Floating Resort A cruise is defined as “to make a trip by sea in a liner for pleasure‚ usually calling at a number of ports.” It is similar to a mobile resort (Dowling‚ 2006‚ p. 1). Why be on land when there is an option to travel on top of the beautiful ocean waters? The cruise industry has grown phenomenally in the last thirty-six years-from
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Subject: Issues of MGM International Resorts I am writing this letter in order to address the slow recovery of your company. It has come to my attention that your company‚ MGM International Resorts‚ is facing some major issues as the gaming and hospitality industry struggles to recover. In this letter I plan to address the industries problems‚ and the specific issues that your company is facing. One of the major issues facing MGM International Resorts is that it is that the industry has a lot
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Problem: The issue that Coral Divers Resort (CDR) is facing is that it has been unable to distinguish itself from other resorts in the New Providence‚ Bahamas region and has been experiencing declining revenues and unprofitability for the past three years as a result. Other resorts that have been able to specialize in certain segments of the diving industry have been doing well over the past years as the industry continues to grow. CDR must look for opportunities in the diving industry to find
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Rosewood Hotels and Resorts is a business that has 12 establishments worldwide. Until 2004‚ the company has run an individual branding strategy; but recent events‚ such as the adoption of a new President and CEO‚ have the company considering a corporate branding strategy. Rosewood seems to have hit a roadblock with their current strategy; they are concerned that their guests do not fully understand the Rosewood brand. Rosewood believes if they are able to adopt a corporate brand‚ that their guests
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National Golf and Country Club Ltd (n.d.). Retrieved November 30‚ 2012‚ from http://www.teeup-golf.com/cc/singapore/golf/laguna.htm Bestgolf Services Pte Ltd (n.d.). Retrieved November 30‚ 2012‚ from http://www.bestgolf.com.sg/prices2.asp Wong‚ T. (2012‚ July 6). Laguna may stay put till 2040. Retrieved November 30‚ 2012‚ from http://www.stproperty.sg/articles-property/singapore-property-news/laguna-may-stay-put-till-2040/a/72647 Laguna National (n.d.). Retrieved November 30‚ 2012‚ from http://www.lagunanational
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Beach Resort - They are resorts that are located on or within a short distance from a major beach. Many beach resorts have activities that include snorkeling kayaking‚ scuba diving‚ para-sailing‚ and boating. Some even have their own on site beach‚ especially for guests. Island Resort - Theyare resorts located on an island. Resort amenities usually include snorkeling‚ sun bathing‚ swimming‚ fishing‚ boating‚ parasailing‚ kayaking‚ along with other types of water sports. Lake Resort- They include
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Class "AAA" Resort a. Location and Environment The resort shall be situated in a suitable location free of noise‚ atmospheric and marine pollution. b. Parking (If applicable) An adequate parking space with parking security shall be provided free to guests. c. Facilities and Room Accommodation The resort shall have its rooms‚ facilities and amenities equivalent to those of a First Class Hotel required under Section 4 hereof. d. Public Washrooms There shall be a clean and adequate public toilet
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Introduction to SQL | | | SQL is a standard language for accessing and manipulating databases. [pic] What is SQL? SQL stands for Structured Query Language SQL lets you access and manipulate databases SQL is an ANSI (American National Standards Institute) standard [pic] What Can SQL do? SQL can execute queries against a
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Aman Resorts operates at 26 unique locations all over the world‚ portraying “peace‚ uniqueness and family”. It targets high net worth individuals who like to be out of their normal lifestyle and enjoy their family time relaxed and differently‚ away from the pressures of work. Aman Resorts are located in select tranquil locations and provide a very unique and localized experience. Such uniqueness is the key competitive advantage against other resorts‚ which helps it to retain a lot of its loyal
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