companies which report only the aggregate of their operations. Industry segments and geographic areas of operations can have different levels of risk and opportunities. Strengths and weaknesses of a company are difficult to isolate when only consolidated financial statement are presented and segments exist. For this reason‚ financial statement analysts prefer to rely upon supplementary information provided in financial statements referred to as segment reporting which provides disaggregated
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Harnischfeger Corporation* Company Business and Products Harnischfeger Corporation was a machinery company based in Milwaukee‚ Wisconsin. The company had originally been started as a partnership in 1884 and was incorporated in Wisconsin in 1910 under the name Pawling and Harnischfeger. Its name was changed to the present one in 1924. The company went public in 1929 and was listed on the New York Stock Exchange. The company’s two major segments were the P&H Heavy Equipment Group‚ consisting
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IASB Deliberations Exercise C12-3 What are three projects currently on the active agenda that are being addressed by the IASB? What is the timetable identified for milestones on each of the projects? “The first project is IFRS 9: Financial Instruments (replacement of IAS 39)” (IFRS Foundation and the IASB‚ 2012: Financial Instruments). To simplify the requirements for financial instrument classification and measurement in November 2008 this project was added to the IASB’s active agenda with the
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Michelin - A better way forward! Michelin (full name: SCA Compagnie Générale des Établissements Michelin) is a tyre manufacturer based in Clermont-Ferrand in the Auvergne région of France. It is one of the two largest tyre manufacturers in the world along with Bridgestone.In addition to the Michelin brand‚ it also owns the BFGoodrich‚ Kleber‚ Tigar‚ Riken‚ Kormoran and Uniroyal (in North America) tyre brands. Michelin is also notable for its Red and Green travel guides‚ its roadmaps‚ the Michelin
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Quiz I (Chapters 1and 2) Date: Name: ID: Answer the following Questions: 1. Tower Inc. owns 30% of Yale Co. and applies the equity method. During the current year‚ Tower bought inventory costing $66‚000 and then sold it to Yale for $120‚000. At year-end‚ only $24‚000 of merchandise was still being held by Yale. What amount of inter-company inventory profit must be deferred by Tower? A. $6‚480 B. $3‚240 C. $10‚800 D. $16‚200 E. $6‚610 2. All of the following statements regarding the investment account
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Accounting 260 Major assignment Kowloon Tong ltd- Jordan ltd 1. Acquisition analysis at 1 July 2008 Net fair value of identifiable assets and liabilities of Jordan ltd = 60000 +30000 +21000+6000 +6000(1-30%) Inventory +1000(1-30%) Machinery +6000(1-30%) Land +8000(1-30%) Equipment
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Software Qual J (2006) 14: 159–178 DOI 10.1007/s11219-006-7600-8 Usability measurement and metrics: A consolidated model Ahmed Seffah · Mohammad Donyaee · Rex B. Kline · Harkirat K. Padda C Springer Science+Business Media‚ Inc. 2006 Abstract Usability is increasingly recognized as an important quality factor for interactive software systems‚ including traditional GUIs-style applications‚ Web sites‚ and the large variety of mobile and PDA interactive services. Unusable user interfaces
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Soil Mechanics CE 32002 Oedometer Laboratory Testing Report (Consolidation) Group 13 Jordan Lowth Edwin Mwombeki Girven Venyen Division of Civil Engineering University of Dundee School of Engineering‚ Physics and Mathematics University of Dundee Table of Contents Contents 1.0 INTRODUCTION 3 2.0 AIM 4 3.0 METHODOLOGY 4 3.1 Apparatus 4 3.2 Setup 4 3.3 Procedure 5 3.4 Precautions 5 4.0 RESULTS/CALCULATIONS 6 5.0 DISCUSSION 6
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Patrick Henry Speaks Against Ratification of the Constitution (1788) Patrick Henry‚ the noted Virginia delegate to the Constitutional Convention‚ opposed a federal form of government in the United States. Here‚ at a debate during the convention‚ Henry discusses his objections to the new form of government. [pic] Mr. Chairman‚ the public mind‚ as well as my own‚ is extremely uneasy at the proposed change of government. Give me leave to form one of the number of those who wish to be thoroughly acquainted
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dole food Company‚ InC. 2009 Annual Report Dol e Fi na nci a l HigHligH ts (in millions‚ except per-share data) 2009 $ $ $ $ $ $ $ $ 6‚779 352 85 1.45 59 4‚107 1‚478 1‚598 866 2‚464 $ $ $ $ $ $ $ $ 2008 7‚620 275 147 2.84 52 4‚365 2‚113 2‚204 433 2‚637 $ $ $ $ $ $ $ $ 2007 6‚821 149 (38) (0.75) 52 4‚643 2‚314 2‚411 355 2‚766 $ $ $ $ $ $ $ $ 2006 5‚991 136 (40) (0.75) 52 4‚612 2‚272 2‚364 366 2‚730 $ $ $ $ $ $ $ $ 2005 5‚638 229 48 0.93 52 4‚413 1‚978 2‚027 644 2‚671 Revenue
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