Question 1 Use the data below to answer Parts (a) through (c). Show all calculations in your solutions. On January 1‚ 20X2‚ Haika Inc. purchased 60% of the outstanding voting shares of Selina Co. for $3‚000‚000. On that date‚ Selina’s shareholders’ equity consisted of retained earnings of $2‚000‚000 and ordinary shares of $1‚000‚000. Selina’s identifiable assets and liabilities had fair values that were equal to their carrying values on January 1‚ 20X2‚ except for the following: | Fair value
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International Journal of Business and Management; Vol. 8‚ No. 9; 2013 ISSN 1833-3850 E-ISSN 1833-8119 Published by Canadian Center of Science and Education Communicating CSR: Case Study of Japanese Food Industry Kaori Takano1 1 School of Business Administration‚ Fort Lewis College‚ USA Correspondence: Kaori Takano‚ School of Business Administration‚ Fort Lewis College‚ Durango‚ CO 81301‚ USA. Tel: 1-970-247-7060. E-mail: kaoringcun@yahoo.com Received: February 19‚ 2013 Accepted:
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Company Bio Enager Industries Inc. is a young company whose growth was profound up to 1993 when it amassed sales over $222 Million. This company is comprised of three main divisions that are all considered to be independent from one another. The first and oldest division of the company is the Consumer Products Division which designs‚ manufactures‚ and markets a variety of kitchenware. The Industrial Products Division focuses its efforts on creating machinery that is uniquely and specifically designed
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Accountancy AC5521 Cost and Management Accounting Semester B‚ 2012-2013 Instructor: Dr. Hao ZHANG Tel: Office: Email: Office Hours: Time Venue 3442-8546 G7752 haozhang@cityu.edu.hk Wed 3:00 pm to 6: pm Thursdays (9:00 am – 11:50 am) AC1 P4701 Course Aims This course aims to provide students with: 1. 2. 3. 4. an introduction to cost and management accounting for internal reporting and decision making purposes; familiarity with cost terminology‚ and management accounting reports; the ability to apply numerical
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In this piece‚ Chopin uses a lot of crescendos and diminuendos‚ and there is a wide range of dynamics (from pianissimo to fortissimo) but there are no sudden contrasts. Section A in the piece is quieter than section B‚ which climaxes to fortissimo twice. The structure of ‘Raindrop’ is in ternary form (separated into sections in the form of ABA). In section A (in D flat major) there is a lyrical melody accompanied by quavers in the bass. This section also has its own ABA structure. In section B (C
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Case 2 The Movie Industry in 2008 YU-TING‚ TSAI Do you like Movies? If I am the person to answer the question‚ I would definitely say yes. The reason why people like movies is that I can have a couple hours off without any other thoughts in mind. I really feel relax when I’m watching a movie. However‚ in the case it calls the movie industry was a study in contradiction. In the case it listed out few points. First‚ the numbers of theaters is declining‚ but the number of screens is at an all-time
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costs Labor costs of assembly-line workers $110‚000 – Direct labor Sales commissions $35‚000 – Period costs Factory supplies used $13‚000 – Direct materials Salaries paid to sales clerks $50‚000 – Period costs (b) Explain the basic difference in accounting for product costs and period costs. Product costs are manufacturing costs‚ direct components‚ direct labor and manufacturing overhead‚ do not become expenditures until the company sells inventory. Period costs are non-manufacturing costs‚ including
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Hanoi Hilton was one of the most well known prison that held prisoners of war during the Vietnam War (Ruanyin). The name of Hanoi Hilton was came from the American GIs. “To the Vietnamese‚ the prison was known as Hoa Lo” (McMahon‚ Mary). The name Hanoi Hilton may sound a little luxurious but it actually a place that had full of brutal‚ torture‚ dirty‚ and dark in the history. First of all‚ the Hoa Lo prison had been around over a hundred years ago. It was constructed or built by the French arounds
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cervix and the uterus? 2. What are the current statistics on the frequency of occurrence of cervical cancer? Does a women’s race affect her chances of developing this cancer? What is the standard test for detecting cervical cancer? 3. Most cases of cervical cancer result from human papillomavirus (HPV) infection. What information can you find about transmission‚ contraction‚ and consequences of HPV from valid medical sources? 4. The success of the new HPV vaccine (approved in June 2006)
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Assignment 1 - the Casino Industry 1. Introduction - current situation overview The three most common forms of casino gambling in the USA are the land-based‚ the river-boat and the Native American gambling. During the year 2009‚ the commercial casino industry used to employ about 375000 people earning around $13 billion in wages‚ making it one of the biggest industries in the USA. Commercial casinos are a major part of the actual entertainment landscape. For proof‚ ¼ of the U.S. adult population
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