HERNISCHFEGER CORPORATION CASE ANALYSIS 1. Describe clearly the accounting changes Harnischfeger made in 1984 as stated in Note 2 of its financial statements In 1984 they changed the depreciation method from accelerated methods to the straight-line for financial reporting purposes. This change included a adjustment of the residual values on certain machinery and equipment. They also included the products purchased from Kobe Steel‚ LTD and sold by them in their net sales. Moreover‚ they
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LEARNING AND DEVELOPMENT Social Service Learning and Development division provides a range of learning and development opportunities which includes developing your competency and pursuing your interest by being a part of interest groups where you are able to learn from the peers and establish more bonds through such industry networks. Additionally‚ this division provides a series of talks and seminars conducted by both local and international in varied areas related to the sector. Recently‚ the learning
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every mistake there is a lesson. If you don’t learn a lesson then you didn’t make a mistake. Mistakes can be just about everything. You can say the wrong words to the wrong person. That can be a mistake and it can end really badly. Lying is a mistake‚ because once you start you never stop. You can’t get anywhere in life if you lie. Are you gonna lie on a job resume? That can find out if you’re lying. Learn from the people you look up to‚ they mostly made a mistake. It can be a really bad mistake or
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The Past We all have a past and in that past we try to regain something significant to us. In the classic novel‚ The Great Gatsby‚ written by F. Scott Fitzgerald and set in the 1920s New York. The story centers on the mysterious protagonist whose life is fueled by his dream to reclaim the love of his life‚ Daisy. This mysterious protagonist has a “past” that he is trying to re-write to obtain his dream. His past influence his action and values leading to his demise. This mysterious protagonist
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worst mistake in the history of human race? Could it all kinda tie together‚ and be the same mistake in our history. I think it wasn’t our worst mistake in history of the human race. I believe us not not getting rid of the terious in the world when we had the chance‚ like Hitler. Jared Diamonds look on the worst mistake in history‚ is that he thinks it was the worst mistake in human race. He thinks it was the the biggest mistake in human history because it was one of the biggest mistakes but not
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sales were $30.8 billion; Global sales were $114 billion Average annual growth rate is 3.2% Company: 61st year in operation (2010) $200 million revenues Headquarters located in Olean‚ Pennsylvania Over 500 products‚ ranging in price from $27 to $945 (Increases 5% every other year) Numerous subsidiaries- Trends: Majority of sales force (90%) only employed for one selling season which results in the loss of customers Competition’s products are mostly sold in department stores
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Executive Summary Biopure Corporation was established in 1984 and is a privately owned pharmaceutical firm. They are trying to launch two new products: Hemopure (human market) and Oxyglobin (veterinary market). They are the only company aggressively engaged in the development of blood substitutes for the vet market. Biopure has invested $200M in the development of said blood substitutes. They currently don’t have any revenues with little to no debt and financing of $50M to support these operations
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Patton-Fuller Community Hospital Networking Project Hospitals like any commercial business interest rely on the principles of best practices in the treatment of its patients. Without a standard of care provided through these practices‚ hospitals would fail to provide the basic service that they are designed to provide. Similarly‚ these standards of best practices extend across the entire organization from clinical functions
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Exercise 40.1 1. Mistakes are made. 2. Music legends such as Ray Charles‚ Billie Holiday‚ and Johnny Cash are all an influence on Norah Jones. 3. Numerous reports of loud music from bars and shouting neighbors are being taken by the city’s new noise complaint hotline. 4. The violin solo is being performed by an eight-year-old. 5. The body’s immunological response to gluten can cause intestinal damage‚ in a patient with celiac disease. Exercise 41.2 1. The original Star Trek television show
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3. Was AOL’s policy to capitalize subscriber acquisition costs justified prior to 1995? Ans: AOL’s accounting policy was labeled aggressive and capitalized its subscriber acquisition costs when its archrival CompuServe didn’t. AOL’s biggest expenditure was the cost of attracting new subscribers and maximizing shareholders’ value: 1. Separate registration numbers and passwords were issued to customers. They cost more than $40 per new subscriber in 1994. 2. AOL aggressively marketed its online
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