Chapter 03 The Reporting Entity and Consolidated Financial Statements Multiple Choice Questions On January 3‚ 2009‚ Jane Company acquired 75 percent of Miller Company’s outstanding common stock for cash. The fair value of the noncontrolling interest was equal to a proportionate share of the book value of Miller Company’s net assets at the date of acquisition. Selected balance sheet data at December 31‚ 2009‚ are as follows: 1. Based on the preceding information‚ what amount should
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Towards Consolidated Democracies Linz and Stepan * Three conditions before speaking about democratic consolidation * First…no state=no democracy * Second….democracy cannot be thought of as consolidated until a democratic transition has been brought to completion * Necessary but by no means sufficient condition for the completion of a democratic transition is the holding of free and contested elections (on the basis of broadly inclusive voter eligibility) that meet
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Consolidated Electric Company Joe Henry‚ the sole owner and president of the Consolidated Electric Company‚ reflected on his inventory management problems. He was a major wholesale supplier of equipment and supplies to electric contractors‚ and his business hinged on the efficient management of inventories to meet his customers’ needs. While Henry had built very successful business‚ he was nearing retirement age and wanted to pass along a good inventory management system. Henry’s two sons-in-law
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The medical industry in health care is superior with technology being consolidated. There are three reasons behind my claim that supports. One reason is there are better treatments and less suffering. This means there are advanced ways to configure treatments without people being deteriorated. Technology has provided new machines‚ and treatments that save lives and improve the chance of recovery for billions. Sophisticated medical practices does not only help patients heal directly. New technology
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The University of Michigan conducted a study which determined the effectiveness of leaders by productivity of the subordinates. The Michigan researchers established two types of leadership behavior‚ each type consisting of two dimensions. Ben’s leadership style is the first style which is employee-centered and focuses on the human needs of their subordinates. Ben is well liked because of the relationships he builds with his employees. He knows most of his employees by name and takes an interest
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Case Problem 1: CONSOLIDATED FOODS‚ INC. Consolidated Foods operates a chain of supermarkets in three cities. A promotional campaign has advertised the chain’s offering of a credit card policy whereby Consolidated Foods’ consumers have the option of paying for their purchases with credit cards‚ such as Visa and Master Card‚ in addition to the usual options of cash or personal check (cheque). The policy is being implemented on a trial basis with the hope that the credit card option will encourage
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For this assignment I contacted Consolidated Communications to negotiate a credit for the 12 days we were left without internet or cable service. A. How did you prepare for this negotiation in advance? I reviewed all of my notes from the service outages we have experienced in the past 6 months. On the last outage a customer service manager was supposed to get back to me discuss the problems I was having with my service. I never heard from the customer service manager and was going to probably
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CFO Professional The joy of segment reporting John Shanahan 849 words 1 September 2011 Financial Review CFO CFOA First 41 English Copyright 2011. Fairfax Media Management Pty Limited. Technical Qantas segment analysis 1999-2004 1999 2000 2001 2002 2003 2004 $bn $bn $bn $bn $bn $bn International 308.3 374.3 458.7 202.3 221.6 397.8 Domestic 256.8 272.0 127.4 298.2 165.7 465.7 Other 136.7 169.4 109.7 178.3 179.7 234.7 Total EBIT 701.8 816.2 695.8 679.3 567.0 1‚098.2 Source: Qantas
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Jeronimo Martins Group’s Consolidated Balance Sheet as of 31 December 2011 and 31 December 2010‚ has been analyzed respectively the correspondents values‚ structure and relevant changes for assets and Liabilities & Shareholder’s Equity with following conclusions: I. The main assets of Jeronimo Martins Group are noncurrent (about 75%) concentrated mostly in tangible assets (about 50%) followed for the intangible assets (about 18%); II. The current assets are mostly inventories and cash or cash equivalent;
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no pretense that we were equal and had an equal say in matters. The Northern States‚ having the majority in Congress‚ claim the same power over us in legislation as the British Parliament did. The government of the United States has become a consolidated Government‚ and the people of the Southern States are compelled to meet the very tyranny their fathers threw off in the Revolutionary War. The tariffs which were imposed upon the South‚ forcing us to buy products from the North‚ sounds similar
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