related activities. A major reason for the‚ consolidation of manufacturing activities was to achieve scale economies wherever possible. There had been an anticipated annual saving in Reichard’s production control department‚ for example‚ of $184‚000 from a reduction in the number of salaried personnel by 12 through eliminating duplicate jobs. There also had been an expected saving from computerization of production scheduling and control. Prior to consolidation‚ the San Remo subsidiary had been using
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a |ORGANIZATIONAL CONFLICTS | |Managing Organizational Conflicts | | | | | | | |Gaurav Singh
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123 AUDITING AND EDP I. AUDITOR’S CONSIDERATION OF INTERNAL CONTROLS IN AN EDP ENVIRONMENT The second standard of field work requires that we obtain a sufficient understanding of the client’s internal controls (I/C) to plan the audit and assess control risk. We hope that our assessment of control risk shows it to be low so that we can reduce substantive testing‚ thereby reducing audit costs. When EDP is used in significant accounting applications‚ then you must consider the effects the computer
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Discuss the difference between individual and institutional discrimination and give an example of each. • Individual discrimination involves negative attitudes and beliefs that people hold about specific race/gender group/ethnic etc. The assumption that a certain race‚ gender group is intellectually inferior or incapable of certain achievements. (DeVito‚ 2013) I went on a vacation in Africa with white friends and I realized that every place we went I was treated different by those that offered
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is included in before-tax net income. True False 11. Companies must always use the equity method when they hold between 25% and 50% of the common stock of an investee. True False 12. The equity method is in many ways a partial consolidation. True False 13. Under the equity method of accounting for a stock investment‚ cash dividends received are considered a reduction of the investee’s net assets. True False 14. When an equity method investment is sold‚ a gain or loss
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and as a good deal for current shareholders who can count on even more losses if Austrian Airlines decide to pursue stand-alone strategy which means that they will eventually lose all the capital they put up . This simple analysis show why did consolidation wave in
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Ducati and Texas Pacific Group Case StudyFinancial PolicyApril 8‚ 2010 | Chris CovielloMatt CarrozzaChris HammondNick Baseel | Introduction In the Fall of 1995 Texas Pacific Group (TPG)‚ by way of Abel Halpern‚ expressed interest in purchasing Ducati‚ the Italian motorcycle company‚ from Cagiva‚ an Italian conglomerate owned by the Castiglioni family. Cagiva owned a number of diverse companies but had become excessively leveraged‚ and Ducati’s profits were believed to be supporting other failing
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Chapter 13: The Hawthorne Studies Hawthorne Studies “The Social Person” was not invented by these studies‚ but was brought to a wider recognition by those who interpreted the results. The studies have been widely publicized‚ misinterpreted‚ praised‚ and criticized over the many years since the event. The studies continue to generate articles and presentations. Hawthorne Plant History & Time Line 1905: Western Electric moved to Cicero‚ Illinois 1914: Absorbed operations from New York & Chicago 1924-1933:
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cash. As of January 1‚ 2011‚ Abernethy’s land had a fair value of $90‚000‚ its buildings were valued at $160‚000‚ and its equipment was appraised at $180‚000. Chapman uses the equity method for this investment. Required: Prepare consolidation worksheet adjustments for December 31‚ 2011‚ and December 31‚ 2012. (Omit the "$" sign in your response.) Date Dec. 31‚ 2011 (1a) General Journal Common stock-Abernethy Additional paid in capital Retained earnings Debit Credit 250‚000
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POLICY PROPOSAL TO FURTHER STRENGTHEN LOCAL FISCAL CAPABILITIES Optimal Revenue Administration Over the decades‚ the Philippines has suffered from persistent fiscal imbalances‚ resulting in consistently low delivery of public services such as infrastructure‚ education and health among others and up to this time we continue to borrow money from other countries just to compensate with a very low revenue collection. Our foreign debts continue to eat up our budget (comprising 19% or ___ billion pesos)
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