QUESTION 17.11 PLATYPUS LTD – WOMBAT LTD 75% Platypus Ltd Wombat Ltd Platypus Ltd 75% NCI 25% A: PARTIAL GOODWILL METHOD Acquisition analysis At 1 July 2005: Net fair value of identifiable assets and liabilities of Wombat Ltd Net fair value acquired Consideration transferred Goodwill = = = = = = ($20 000 + $2 000 + $10 000) (equity) + $10 000 (1 – 30%)(machinery) + $4 000 (1 – 30%) (inventory) - $2 000 (1 – 30%) (receivables) $40 400 75% x $40 400 $30 300
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Preparation Questions: 1. What is the Quartz value proposition to plumbers? To Consumers? To plumbers: a. Very easy to install - ’push-fit-connect-you’re done’ b. More profitable i. ½ day work (25% of previous time)‚ apprentices can do work also opportunity to install more and capture some of historical 6-mo. wait list ii. on average‚ plumbers do 40 to 50 a year (generally 2-day job)‚ but generally without reducing profit‚ will be able to do many more To consumers: c. Efficient and
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dimensions. Discuss in teams the same case study that was introduced in Seminar One. Preserve these notes for comparison with their analysis of the same ethical dilemma at the beginning of the module. Take personal journal notes of their revised impressions and feelings about the case. Preparation for Seminar NB: Make sure that you attend the seminar with a print out of the Seminar Brief and The Case Study. We want you to re-analyse the ethical dilemma case. This will include the thoughts and
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Experiment 3: Preparation and Properties of Soap Objectives: i) To be able to prepare a soap starting with olive oil and animal lard. ii) To examine the chemical properties of the soap that is made. iii) To determine the theoretical yield and experimental yield of soap. Introduction: A soap is a salt of a fatty acid. Fatty acids are carboxylic acids with a long unbranced hydrocarbon (aliphatic) chains. It contains at least 12 carbons and a carboxylic acid group. Materials and Apparatus:
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with soap and soapless detergents. Detergent comes from the Latin word detergere meaning to clean‚ it is defined as a cleansing agent. Therefore‚ water itself is a detergent. This essay looks at soap and soapless (or synthetic) detergents. Both substances we use everyday and have a big market commercially‚ they effect everyone. Soaps are made from natural products and soapless detergents are produced chemically‚ each having advantages and disadvantages. Soap has a
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relaunch of the soap in 2002‚ 2004 & again in 2006 have been turning points in its history. In 2004‚ Lifebuoy’s product offering was revamped with contemporary packaging and an upmarket look. While that went down well with existing users‚ new users were still elusive; they continued to perceive the product as a ‘cheap soap for poor people’. That perception had to be changed without alienating the Lifebuoy loyalists. The objective for HUL was to launch a campaign that helped the soap shed its old-fashioned
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Industry Overview The US soap and detergent manufacturing industry includes about 650 companies with combined annual revenue of more than $30 billion. Major companies in the consumer sector include divisions of Procter & Gamble (P&G); Colgate-Palmolive; and Dial. Major companies in the commercial sector include divisions of Ecolab and US Chemical. The industry is highly concentrated: the top 50 companies generate about 90 percent of revenue. Competitive Landscape Population growth‚ particularly
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Registered Health Information Technician Eddie Wheeler Ivy Tech Community College November 18‚ 2015 Betty Klein Registered Health Information Technician Registered health information technicians (RHITs) are custodians of one of the most important tools in modern health care—the medical record. These professionals ensure that patients’ histories are accurate‚ complete‚ up to date and properly entered into the clinical database. Thanks to the work of RHITs‚ doctors and other providers have
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What is VITA? The Virginia Information Technologies Agency (VITA) is an executive department located in Chester‚ VA. VITA is the commonwealth’s consolidated information technology (IT) organization. VITA’s responsibilities fall into four primary categories: • Governance of the commonwealth’s information security programs in provision of the obligations of the Chief Information Officer‚ Nelson Moe‚ of the Commonwealth; • Operation of the IT infrastructure‚ which consist of all related personnel‚
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Kaphan‚ Amazon’s first programmer‚ assisted by others‚ including Paul Barton-Davis‚ used a collection of tools to create Web pages based on a database of 1 million book titles compiled from the Library of Congress and Books in Print databases. Kaphan notes that “Amazon was dependent on commercial and free database systems‚ as well as HTTP server software from commercial and free sources. Many of the programming tools were free software” [Collett 2002]. In July 1995‚ Amazon opened its website for sales
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