Goodwill for Impairment CLAUDIA Inc. has an internally generated goodwill and did not amortize or tested for impairment. They cannot amortize because measuring the components are complex and associating the costs incurred with future benefits are too difficult. Goodwill cannot generate cash flows independently and is made as a combination with other assets making up a business; it needs to be assigned to a reporting unit or cash-generating unit in order to test for impairment. Under ASPE‚ the impairment
Premium Depreciation Depreciation Balance sheet
Why do people own pets? When you think about the concept of pets‚ it’s kind of odd. I mean‚ you pick an animal that you like and you put it on a leash or a cage and drag it around with you. Weird‚ right? According to the Humane Society‚ about 83.3 million people in the United States alone own dogs‚ and about 95.6 million people own cats. With that many people owning them‚ there has to be a logical reasoning behind it. One of the main reasons people get animals is because of the feeling
Premium Dog Pet Reasoning
My Pet For the past year my family and I have cared for my Betta‚ Ghost. Ghost is a Veil Tail Betta‚ the most common type of fish in the Betta class. My pet is easily forgotten because he blends into his home so well. This Betta has an attitude like most males and is not afraid to show it. I would like to share details about Ghost’s habitat and unique characteristic. Ghost’s one bedroom abode is a one gallon pentagon tank. Ghost’s home is filled with filtered water set at room temperature.
Premium Color Green Light
aggregate wealth-creating capacity may be greater. [Because EVA‚ like ROCE‚ is also usually based on a "snapshot" or short time series of data.]•Is it valid to mix accounting and market measures as EVA does?Q3. Calculate EVA and MVA from Outsource Inc and whether it could be used as an incentive system for its employees. Ans: Operating Current Assets (OCA)= Current Assets - Short term investments= 438‚685 - 61‚047= $ 377‚638Operating Current Liabilities(OCL) = Current liabilities- Notes payable=
Free Economics Profit Rate of return
The Influence of Pet Ownership in Loneliness The idea of owning pets becomes widely spread nowadays as pets are promoted as being beneficial to health and companionship. The article “The Impact of Pets on Human Health and Psychological Well-Being: Fact‚ Fiction‚ or Hyopothesis?” by Harold Herzog considers evidence of whether pets contribute to owners’ psychological and physical health. While mentioning “pet effect”‚ the author discusses the advantages of owning pets as providing owners a sense
Premium Health Psychology Mental health
Consumer Behavio Whole Foods Case Study Whole Foods Case Study Whole Foods was founded in 1980 and it is the world’s largest retail chain of natural and organic foods. They offer fresh‚ natural and organic foods and products with no preservatives or artificial ingredients. It is focused on high quality organic food‚ promoting healthier eating lifestyles to its customers‚ and increasing consumer knowledge of food safety. All of which complement its motto of “Whole Foods‚ Whole People‚ Whole
Premium Whole Foods Market Organic food Whole foods
not be kept as pets. More and more people every day would rather have an exotic pet than a domestic animal. I. INTRODUCTION A. Attention getter 1. Show pictures of wild animals. 2. How many of you have ever said you wanted a pet monkey when you were at the zoo last time? Or imagined how neat it would be to have a tiger sleep at the foot of your bed instead of just a dog? That all sounds wonderful at first but how many people do you know that have ever had an exotic pet and not regretted
Premium Wildlife Pet Pets
Learning Activity 1 Question 1: As a sole proprietor‚ there is no difference between Owen and Owen’s Pets Store. As such‚ all income from the business is considered personal income by Owen and will be taxed accordingly (The legal and ethical environment of business‚ 2014‚ pg. 350). Learning Activity 1 Question 2: Dissociation occurs when a party ceases to be associated with the business‚ giving up authority to act and participate in the activities of the business (Clarkson‚ K.‚ Miller‚ R.‚ & Cross
Premium Corporation Types of companies Types of business entity
that (2) are goal-directed‚ (3) are designed as deliberately structured and coordinated activity systems‚ and (4) are linked to the external environment.” 2.0 Background of Mars Corporation Mars is a powerful player in the confectionery‚ pet food and food vending business with annual sales estimated at $13 billion. It has a rich brand mix such as Snickers‚ Milky Way‚ and M&M’s. Mars operate in a highly competitive market which has seen major consolidations of its competitors Hersey’s‚ Nestle
Premium Management Marketing Health care
BENEFITS OF HAVING PETS 1. Decreases stress In a 2002 study at State University of New York at Buffalo‚ researchers found that when conducting a stressful task‚ people experienced less stress when their pets were with them than when a spouse‚ family member or close friend was nearby. Promises Treatment Centers‚ which specializes in addiction‚ not only recommends its patients consider getting a pet‚ but even allows pets in its rehabilitation facilities‚ according to Dr. David Sack‚ CEO of Promises
Premium Blood sugar Dog Diabetes mellitus