1. Identify all the accounting policy changes and accounting estimates that Harnischfeger made during 1984. Estimate as accurately as possible the effect of these on the company’s 1984 reported profits. 1. Products purchased from Kobe Steel were included in net sales‚ as opposed to only reporting the gross margin on Kobe equipment. These net sales amounted to $28 million in 1984‚ although the amount was insignificant on net income. 2. Financial statements of some foreign subsidiaries
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Introduction Butler Capital Partners (Butler) is an investment fund founded in 1990. Butler closed its first private equity fund‚ European Strategic Fund‚ in 1991. This first fund was mainly focusing on small family owned enterprises and on divisions of larger companies. Mainly of his first success he closed in 1998 his second fund‚ Private Equity II‚ and Butler became one of the largest independent funds in France. With his second fund he would focus on investments in France on a larger scale
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chained to the sky. (Bob Dylan)" In the book 1984 there is no freedom whatsoever. The author George Orwell wrote about a dystopia where the people are constantly being tricked to believe something‚ no one is free‚ and individuality is destroyed. This book can be summarized into three themes. Someday think they are fear‚ hope and defeat. After reading 1984‚ I concluded the true three themes are hate‚ rebellion and defeat. I believe the first part of 1984 exemplifies hate. Throughout these chapters
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Monica Chen Mrs. Xu English 11.2 24 Aug 2012 Book Review of 1984 Learn about politics‚ starts from 1984 1984‚ written by George Orwell‚ the version I read is published by Signet Classic‚ an imprint of New American Library. The book is about 325 pages including afterword. It is a fiction‚ in a third person’s view‚ which described a world under the control of the totalitarianism. Winston is the first main character‚ whose life is used to show the world. The story started
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allows them to view the lives of every person at all times. In part one‚ Orwell uses form to create a dystopian future by describing the protagonist‚ Winston Smith‚ with ‘...his pen slid voluptuously over the smooth paper‚ printing his large neat capitals- DOWN WITH BIG BROTHER’. This shows that Winston has to keep his thoughts to himself‚ as if he told anyone else he may get killed. This gives a dark vision of the future for the reader seeing that all civilians are controlled on their thoughts‚ creating
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against us‚ even subtly. In reality the technology of today better resembles dystopian visions represented by George Orwell’s ‘1984’ following Winston Smith’s fight against the totalitarian state rule of England‚ Steven Spielberg’s film “Minority Report”‚ set in a dystopic future where pre-crime bears the authorisation to arrest ‘criminals’ based on the simple predictions of ‘Pre-Cogs’ and Phillip K Dick’s novella “Minority report” based on the paradoxes raised by predicting future. The three texts represent
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“‘Who controls the past‚’ ran the Party slogan‚‘controls the future: who controls the present controls the past.’”(page 63). The novel 1984 by George Orwell is about a totalitarian government that rules the people of a country called Oceania. One of these people is Winston‚ a government worker at the Ministry of Truth. The Ministry of Truth alters history‚ art‚ news‚ and literature to be more suitable for the government’s beliefs. In this society people are constantly watched by Big Brother‚ the
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oldest man currently still living today is Emiliano Mercado Del Toro who is 113 years old (Guinness 2). Emiliano said he has seen many things in his lifetime‚ but still feels as if he has not "seen it all" (Guinness 2). If Emiliano has lived 113 years on the earth and feels that he has not done it all then how can the average American living only into his or her 70s live a full life? Most Americans lives are spent at work‚ the average American works eight hours a day six days a week‚ which totals to
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Direct and Indirect Cash Flows Christine Grae XACC/291 Principles of Accounting II March 29‚ 2015 Susan Schulz When companies utilize the accrual method of accounting‚ they will prepare a cash flow statement in order to understand the flow of cash. We call this method the cash flow statement and it can be prepared in two different methods which would be indirect and direct. The methods are different but they both will be conducted with the same results for the accounting period. The direct
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preparing a statement of cash flows‚ the term cash is broadly defined to include both cash and cash equivalents. Cash comprises cash on hand and demand deposit with banks. Cash equivalents consist of short term‚ highly liquid investments such as treasury bills‚ commercial paper‚ and money market funds. Such investments are made solely for the purpose of generating a return on funds that are temporary idle. Instead of simply holding cash‚ most companies invest their excess cash reserves in these types
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