Peat Marwick have a right to change its position on the proper accounting treatment for the stock redemptions? What factor or factors may have been responsible for Peat Marwick’s decision to change its position regarding these transactions? FACTS In 1983‚ GEICO announced plans to purchase several million shares of its outstanding common stock for $60 per share. Among GEICO’s largest stockholders was Berkshire Hathaway‚ Inc.‚ an investment company. Executives of the two companies decided that Berkshire
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significantly during an 11-year period‚ from 1983 to 1994. These are the most current statistics available through the Bureau of Justice Statistics‚ and have been quoted in many other studies. During that time‚ the re-arrest rate increased: from 68.1% to 73.8% for property offenders‚ from 50.4% to 66.7% for drug offenders‚ and from 54.6% to 62.2% for public-order offenders. The re-arrest rate for violent offenders remained relatively stable at 59.6% in 1983 compared to 61.7% in 1994 (BOJS Reentry‚
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American Fathering. Retrieved February 18‚ 2008‚ from http://www.fathermag.com/107/fathers/ Information Please Database. (2007). Fathers by the Numbers. Retrieved February 18‚ 2008‚ from http://www.infoplease.com/spot/dadcensus1.html. Jaff‚ E.D. (1983). Fathers and Child Welfare Services: The Forgotten Clients. Laurence Erlbaum Ass‚ 129 – 37. Shaklee‚ H. CCC. (Year). Fathers in America: 100 Years of Change. Retrieved February 18‚ 2008‚ from http://www.agls.uidaho.edu/ccc/CCC%20Families/Research/fathers
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parties tend to only last through one election‚ due to a lack of support and relevance in the mainstream social fabric. The minor parties can become crucial players come election time‚ due to Australia’s law of Compulsory preferential voting. Jaensch (1983‚ p.21) observes that‚ the system of compulsory preferential voting guarantees minor parties with two things‚ the minor parties supporters will turn out and vote‚ and secondly‚ preferences as a result of their votes will be shown. There are currently
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current findings suggest that an individual’s needs are partially bound by culture. Implications include important impact on the workplace‚ as the concept of self-actualization shouldn’t be forced upon a collectivist culture and vice versa (Nevis‚ 1983). 2. Introduction 2.1 Review Most famous authors that have investigated international implications of Maslow ’s hierarchy of needs include Geert Hofstede‚ Edwin C. Nevis. Other individualism-collectivism studies by Hampden-Turner and Trompenaars
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Functional Areas of Business Paper Vanessa A. Estebane MGT/521 September 29‚ 2014 David Rollins Functional Areas of Business Paper Corporate America today has evolved into what can be seen as a world of its own. There are many different factors that play into a business and how a business functions. A manager is a key ingredient to a functional business; this will be a detailed analysis of how a manager is important to different areas of business as a whole. The functional areas of business include;
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Therefore‚ it means that he/she misrepresents his/her information in order to make addressee understand. The examples below will explain this flouting. I. A: Teheran’s in Turkey isn’t it‚ teacher? B: And London’s in Armenia I Suppose. (Levinson‚ 1983‚ p. 110) In the conversation‚ B has flouted maxim of quality. B answers the statement about London that is in Armenia. Actually‚ this answer is false because London is in England. Therefore‚ B gives false statement. II. Queen Victoria was made of
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Compare and contrast the Police powers under the Mental Health Act 1983 and the Mental Capacity Act 2005. A discussion will be around the two Acts of Law regarding mental health that Constables should abide by; Mental Health Act 1983 and Mental Capacity Act 2005. The Mental Health Act will be broken down and summarised made to be comprehendible. Followed by a close examination of the Mental Capacity Act‚ before comparing the two in order to weigh out the positives and negatives of both Acts of
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as the water goes away from the food stuff (Earle‚ 1983). The Rate of drying depends on the type of food‚ the processing conditions and the design of the drier (Fellows‚ 2000). The practical of dehydration of tomatoes was carried out in a cabinet dryer that was operated at the temperature of 80°C. In the cabinet dryer the food material was spread out on the trays and heating was facilitated by an air current sweeping across the trays (Earle‚ 1983). Figure 4 illustrates the air flow inside the cabinet
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evaluation is very important because if it is not done correctly the results will be skewed. Attribution (did the program produce the measured results) and whether or not it can be generalized to other programs is also very important (Rutman & Mowbary 1983). The evaluator must ensure that the data is as objective‚ reliable and valid as possible. Program evaluation is often used to assist lawmakers in government and in organizations to make policy decisions. Often policy makers have many choices in
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