December 15‚ 2010‚ Big Bear Power entered into a lease agreement with Goliath Co. for a combustion turbine. In order for Big Bear to properly account for the transaction‚ the terms and provisions of the lease agreement must be evaluated and important decisions must be made. My discussion to follow will be presented in three parts. Part one will present the evaluations that must be made by Big Bear in terms of accounting for the lease. Part two will present the lease details and provisions of the lease
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Case 08-4 The Bear Minimum Big Bear Power (Big Bear) is a widely held public utility company that has posted strong financial results for several years. Big Bear has positive cash flow‚ and it is in compliance with all its debt covenants. Big Bear leases a combustion turbine from Goliath Co. (Goliath) for a 10-year noncancelable term. The lease agreement is signed on December 15‚ 2010‚ and Big Bear’s right to use the turbine begins on January 1‚ 2011. Various provisions and other facts from
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306 February 5‚ 2013 Big Bear Power public utility company is leasing a combustion turbine from Goliath Co. Big Bear signed a 10-year noncancelable lease on December 15‚ 2010. The lease begins on January 1‚ 2011. There are three provisions to this lease that need to be analyzed to tell if they should be included in the minimum lease payments. For provision one‚ Big Bear pays $500‚000 to an external legal counsel to negotiate the lease agreement. This $500‚000 that Big Bear paid in connection with
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Q.No.1: Give Examples of needs‚ wants‚ and demands that build A-Bear customers demonstrate‚ Differentiating each of these three concept. Need:Need is the basic element of every human life. These needs were not created by marketers‚ they have the basic part of the human makeup. Build A Bear customers are children and children have a need of entertainment and enjoyment. Build A. Bear provide these need in the form of toy and other children stuff. Without these kind of activity children have no life
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According to Provision 2 of Code of Ethics for Nurses (2015)‚ “the nurse’s primary commitment is to the patient‚ whether an individual‚ family‚ group‚ community‚ or population‚” (Brown‚ Lachman‚ & Swanson‚ 2015‚ p. 269). An interpretation of this provision is that the nurse cares for‚ and is committed to‚ patient and family. Provision 2 also explains that the patient’s family should be allowed and encouraged to participate in the care of their loved one (Brown‚ Lachman‚ & Swanson‚ 2015). I am reminded
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Golden Bear Golf‚ Inc. 1)Which “management assertions” were relevant to Paragon’s construction projects? Describe an audit procedure that Arthur Anderson could have employed to corroborate that assertion for each. Professional auditing standards identify 5 “management assertions” that commonly underlie a set of financial statements. These 5 assertions are: occurrence‚ completeness‚ valuation/allocation‚ rights/obligations‚ and presentation/disclosure. With respect to the audit of Paragon’s
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the credit market (Bear Stearns and the Seeds of its Demise‚ 2008). The investment strategy of the High Grade Structured Credit Strategies Enhanced Master Fund was essentially the same as the one above; however‚ there was a greater investment into low-risk securities. Thus‚ increasing the amount of leverage to enable this additional investment. This investment would then create a higher return‚ but with limited risk (Bear Stearns and the Seeds of its Demise‚ 2008). 2.) Profits 2003-2007:
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2078825 Recommendation Vermont Teddy Bear’s marketing team should increase their mass-media advertising to improve Calyx Flowers’ financial performance in order to reach its full potential gross margins of nearly 50%. At the same time‚ Vermont Teddy Bear should cancel delivering catalogs to flower recipients and the rented mailing list. Explanation Calyx Flowers promotes its offerings primarily through catalogs and the number of catalogs‚ yields and marketing expenses known‚ the operating profits
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Managing Human Resources Welfare Provision and Flexible Working Practices Michelle Kirkham 16/11/2012 Introduction This report will investigate the implications of introducing flexible working and welfare at Paragon. It will support this investigation by identifying welfare provision within Marks and Spencer and Google and compare how effective the initiatives are within their organisations. It also highlights to Keith Teaming‚ the need for welfare provision and flexible working within Paragon
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adapted case study By Tomas Sylverberg Background and History Bukowski Design manufactures and sells teddy bears all over the world. It has five employees in Sweden‚ however‚ when the firm needs more workers‚ then they are hired by the hour. Usually this occurs when the firm has special promotion tours or visits trade fairs. Globally‚ the firm employs more than a thousand people. The firm started its activities by selling office material to Kooperativa Förbundet‚ Bokea and other big firms in
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