Difference between historical cost and fair value accounting In order to make the most profitable and rational decisions entity’s stakeholders have to evaluate organisation’s financial statements. Today’s world of rapidly changing prices has made it difficult to estimate what something is actually worth. Thus leading to debates at what price – historical costing price or market value – assets and liabilities should be reported. Therefore‚ before making any evaluations about reported transactions
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Polysar Limited--recent assignment. BACKGROUND Rubber Group is the largest of the three operating units of Polysar Limited. The primary users of its products‚ such as butyl and halobutyl‚ are manufacturers of automobile tires; other users are from various industries. In 1986‚ Rubber group contributed 0.8 billion which is 46 percent of the company annual sale. The operation of the group is divided into four divisions‚ NASA (North America and South America) and EROW (Europe and rest of the world)
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Youngstown Products‚ a supplier to the automotive industry‚ had seen its operating margins shrink below 20% as its OEM customers put continued pressure on pricing. Youngstown produced fours products in its plant and decided to eliminate products that no longer contributed positive margins. Details on the fours products are provided below: Products A B C D Total Production volume (units) 10‚000 8‚000 6‚000 4‚000 Selling Price $15.00 $18.00 $20.00 $22.00 Materials/unit $4
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Seong Jung English 2 Pre-AP/ MYP May 20‚ 2013 Analysis on Daniel Defoe A man is defined by his experiences‚ and his experiences are what make him himself‚ and his character is what drives him to action. Daniel Defoe is the author of the critically acclaimed 16th century British novel‚ Robinson Crusoe and its sequel‚ The Farther Adventures of Robinson Crusoe. Robinson Crusoe‚ the protagonist of both novels struggles against the force of the Almighty‚ fighting for his own destiny‚ yet struck with
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An Explorative Study of Testing the Effectiveness of Product Placement Compared to 30-Second Commercials Kristin Blondé and Irene Roozen Kristin Blondé: Irene Roozen: Kristin.Blonde@vlekho.wenk.be Irene.Roozen@vlekho.wenk.be tel:+32-2-221.12.59 tel:+32-2-221.12.96 Vlekho-Business School 336 Rue Royal 1030 Brussels Belgium 1 An Explorative Study of Testing the Effectiveness of Product Placement Compared to 30-Second Commercials Abstract The main objective of this paper is to
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short story‚ “Flowers for Algernon” by Daniel Keyes‚ it takes place in the point of view of New Yorker Charlie Gordon. Charlie has an I.Q. score of 68‚ which is far below the average of 100. On the other hand‚ when Dr. Nemur and Dr. Strauss asks him to be part of an experiment in which he gets a operation. His intelligence exponentially increases. But after a while‚ all of Charlie’s progress starts to deteriorate. Throughout the story‚ Daniel Keyes uses person vs. fate conflict to help create suspense
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Scarlett O’Hara: Histrionic Personality Disorder Taylor D. Witte Flagler College Abstract This paper will discuss this process of diagnosing the character of Scarlett O’Hara from the novel Gone with The Wind with Histrionic Personality Disorder. Because of her symptoms‚ shown in the novel and the movie of the same title‚ O’Hara’s diagnosis might have more than one disorder. The possible causes and a treatment plan will also be examined in this paper. Introduction
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Strategic Cost Management ACCT90009 Seminar 1 Seminar 1 Subject Administration Introduction to SCM oduc o o SC Administration • Subject Coordinator Dr. David Huelsbeck Email: david.huelsbeck@unimelb.edu.au Room: 08.028‚ The Spot Phone: +61 3 9035 6256 Consultation Hours: Monday 4:15pm – 6:15pm • Seminars: Tuesday: 2.15 pm – 5.15 pm‚ FBE ‐ Theatre 211 (Theatre 2) Thursday: 6.15 pm – 9.15 pm‚ Alan Gilbert ‐ Theatre 2 Teaching Format and Resources • Seminar Format 3 hour seminar
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Process Verses Product When it comes to children’s artwork‚ the term “process versus product” can mean different things to different people. Process artwork allows children to explore the different possibilities with the supplies they have been given with. No two works of art will look the same. Product art work is more in the form of having the children all do the same thing‚ resulting in all the art work looking alike. Most of the time once a child starts going to school‚ their artwork falls
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providing high quality work in its field. Another reason why Colorscope could compete with the large printers was the high fragmentation of the pre-press industry. This was due to the fact that most pre-press companies focused on just a few print products (e.g. catalogs‚ newspapers or coupons) and had strong specialized expertise in these. Because of that‚ Colorscope could provide higher quality than the large printers in the fields where it had specialized. Before the dawn of desktop publishing‚
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