Alvarez‚ Geena Louise S. 07/25/13 100159 Summary Paper The reading “The Body Electric” was like a continuation of our previous reading‚ which was “A Spirituality of Sexuality”‚ because it also talked about sexuality and how it is perceived in our society. The reading starts with telling us that how we are so ill at ease with our bodies; we are unsatisfied with how our body is‚ and we constantly strive to make it better. This just justifies that our society is
Premium Soul Eucharist Gift
Ocean Carrier Case Study Summary In order to accept the recently submitted leasing contract proposal‚ Ocean Carriers would have to purchase a new ship. The purchasing of a new ship is a considerable investment. We have analyzed whether or not Ocean Carriers should make this investment using Free Cash Flow and Net Present Value (NPV) analysis. Given the details of the contract‚ the forecasted daily time charter rates‚ and the costs data; we have concluded that Ocean Carriers should not accept
Premium Net present value Cash flow Depreciation
Case 1.1 – Client Acceptance Question # 1: Identify 5 procedures an auditor should perform in determining whether to accept a client. Which of these five are required by the auditing standards? a. (AU 314) The auditor should obtain an understanding of the entity and its environment in the following areas: i. Client’s application of accounting policies ii. The industry‚ regulation and other factors affecting the client iii. Client’s objectives ‚ strategies‚
Premium Auditing Audit Internal control
HARVESTING THE OCEAN BY: SHUN ITCHIGAWA AQUACULTURE • the use of agricultural techniques to breed and raise marine organisms. • is the farming of freshwater or marine organisms. -MONOCULTURE -POLYCULTURE what is the important of aquaculture? It supply commercial species to the world’s markets. Common Aquaculture in the World • Fish aquaculture- raising fish commercially in tanks‚ ponds‚ or ocean enclosures. - carp‚ salmon‚ tilapia and catfish. • Raft culture- aquaculture using floating rafts
Premium Water Sodium chloride Ocean
Ocean Carriers Inc. A Case Study By ab Introduction • Ocean Carriers Inc. owned and operated cape-size dry bulk carriers worldwide. • Major Cargo type : Iron ore. • Vessel sizes : 80000 DWT to 210000 DWT. • Cape-size carriers travel around Cape Horn rather than the Panama Canal due to size constraints. Operations Maintenance Maintaining Supplies And on board Stores Supply of Lubricants Cargo Operations Repairs Insurance Business Model • Mostly chartered
Premium Net present value Ship
Ocean Carriers Case Ocean Carriers uses a 9% discount rate. 1. Do you expect daily spot rate to increase or decrease next year? Daily spot rates are expected to decrease next year because 63 new vessels are scheduled for delivery over the next year and imports of ore and coal would most likely remain stagnant over the next two years. Imports of iron ore and coal and the number of vessels available are two big factors of spot rates. 2. What factors drive average daily hire rates?
Premium International trade Net present value Cargo ship
Ocean Carrier Case Study INDEX Case Background··························3 Dilemma································3 Scenarios under different tax rates and years ····························3 Alternative································5 Decision summary··························5 Appendix Ocean Carrier Case Study * Case Background Mary Linn of Ocean Carriers is evaluating the purchase of a new capesize carrier for a 3-year lease proposed by a motivated customer
Premium Tax Corporate tax Depreciation
Semester 2‚ 2012/2013 Module Title: Branding-Ocean Park Module Code: BAM 3504 Date of submission: 14 May 2013 The Contents 1. Background of the brand 2. Strengths and weaknesses of the brand 3. How to make the brand strong 4. Brand elements 5. Brand positing 6. Marketing programs 7. Brand extension 8. Future branding strategy 9. Bibliography 10. List of references Background of the brand Ocean Park was officially opened in January 1977‚ situated
Premium Brand Branding Hong Kong
REPORT ON CAPESIZE PURCHASE FOR OCEAN CARRIERS Introduction The purpose of this report is to evaluate whether Ocean Carriers Inc. should immediately commission a new capesize carrier that would cost $39 million‚ and would be completed two years hence‚ in order to finalize a lease of the ship for a three-year period with a potential charterer in very good faith. The contrasting tax regulations between the two countries where the company locates its office‚ and the different cost-benefit circumstances
Premium Net present value
We have transferred two channel catfish Ictalurus punctatus growth hormone cDNA constructs (opAFP-ccGH and rtMT-ccGH) driven by the ocean pout Zoarces americanus antifreeze protein promoter (opAFP) or rainbow trout Oncorhynchus mykiss metallothionein promoter (rtMT) via electroporation to channel catfish to produce transgenic catfish by introducing additional copies of growth hormone cDNA and compered the inheritance of the GH transgenesis‚ and growth rate. Most of the DNA constructs are lost during
Premium Water Fish Bacteria