Good morning‚ In regards to the current lease of your office building expiring and potential plans for a lease extension‚ I have done research using the FASB Codification to answer your questions below. 1. If you take the approach to make an up-front payment to the lessor of $2.3 million and extend the lease at current terms for another ten years‚ you will in effect have a new lease. Under the guidance of ASC 840-10-35‚ the extension of the lease is viewed as a new agreement and the classification
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Aim The main aim of this policy memo is to present information about problem of waste utilization in Kazakhstan and propose some recommendations for solving this problem. Executive summary According to the Ministry of environmental protection on the territory of Kazakhstan has accumulated 22 billion tons of waste‚ including 96 million tons of solid household waste. Annually the volume of accumulated waste is growing 700 million tons. Its main mass without separation into components removed and
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INTRODUCTION The topic I want to write about is based on an article which is titled the determinants and benefits of global strategic marketing planning formality. Global strategic marketing planning formality is a process by which businesses and their subsidiaries derive the best decisions and methods so as to compete in the market it serves in. According to Herter (1995) he proclaimed that in the global world regardless of the size‚ every business needs a comprehensive plan which is the first
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Corporation declared a dividend of $ 4 per share on September 15‚ 2013. The date of record was October 15 and the date of payment was October 22. The stock exchange on which the Jackal Corporation stock is traded set an ex- dividend date of October 22. On October 19‚ Coyote Corporation sold 1‚000 shares of Jackal Corporation stock to Fox Corporation through the exchange for $ 75 per share. As required by exchange rules‚ Coyote signed an agreement that Fox was entitled to the dividend that was to be paid
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paper investigates how profitability of firms‚ in the automobile sector of Pakistan‚ is influenced by working capital management and capital structure of firms. The current ratio was taken as representative of the result of working capital management policy and financial leverage as the benchmark for capital structure. Supplementary analysis was also undertaken to assess the impact of operating leverage and firm size on profitability. The purpose of the research was to determine empirically‚ using pooled
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Agricultural Policy and Research Vol.1 (9)‚ pp. 236-254‚ November 2013 Available online at http://www.journalissues.org/journals-home.php?id=1 © 2013 Journal Issues ISSN 2350-1561 Original Research Paper Competitiveness and determinants of cocoa exports from Ghana Accepted 28 October 2013 Boansi David Center for Development Research (ZEF) University of Bonn‚ Germany. Author E-mail: boansidavid@rocketmail.com Tel.:+4915218152877 To formulate future cocoa policy prescriptions
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China’s lustre dimming? From a first glance at recent FDI statistics it might appear so‚ but upon closer inspection … The inside Bureau Issue No.5-October 2006 Various theories around the determinants of FDI inflow were established. Dunnings (1993‚2000) established an eclectic framework around the determinant of FDI . He attributed various factors into 3 broad categories‚ namely ‘ownership advantages‚ location advantages and internalisation advantages’‚ and believe FDI only occur when the determine
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inadequacies of foreign direct investment (FDI) determinants in Tanzania. Despite of the several efforts ‚ such as the far-reaching reforms in the economy‚ done by Tanzania to increase FDI inflows in the country‚ the results are far from satisfactory. The author argues that the unsatisfactory FDI inflows into Tanzania is caused by‚ inter alia the inadequacy of FDI determinants in the country. The main conclusion is that Tanzania lacks the adequate FDI determinants that would attract a substantial FDI inflows
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Module Handbook – 2013 Programme: University of Plymouth BSc Oil and Gas Management Module Title: International Energy Policy Level: 5 Credits: 15 Delivery Period: February – May 2013 Total Study Time: 150 hours‚ comprising 40 classroom hours and 110 hours of personal study. |Module Leader: |Dr Cassandra Martinez-King | |Module Leader’s Contact
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received world-wide attention and has become the focus of serious discussion in developing as well as developed countries. an attempt has been made to analyze the major causes of female child labour in the city of Multan and certain measures and policies have been suggested which could help in bringing an end to this inhumane practice. Legislation against child labour is not an ideal solution in a country such as Pakistan. ed countries. The child labour phenomena is not as simple as it appears and
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