Scott Equipment Organization is investigating various combinations of short- and long-term debt in financing assets. Assume the organization has decided to employ $10 million in current assets and $15 million in fixed assets in its operations next year‚ and EBIT for next year is $8 million. The organization’s income tax rate is 40%. Stockholders’ equity will be used to finance $15 million of assets‚ with the remainder financed by short- and long-term debt. The organization is considering implementing
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Personal Protective Equipment (PPE) Proposal Hazards exist in every workplace in many different forms: sharp edges‚ falling objects‚ flying sparks‚ chemicals‚ noise and other potentially dangerous situations. The Occupational Safety and Health Administration (OSHA) requires that employers protect their employees from workplace hazards that can cause injury. Controlling a hazard at its source is the best way to protect employees. Depending on the hazard or workplace conditions‚ OSHA recommends
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alternative SWOT ANALYSIS CASE 10: SAN MIGUEL CORPORATION AND A. SORIANO CORPORATION I. PROBLEM How do San Miguel Corporation and A. Soriano Corporation will meet their satisfied ability to respond to the rapid changes in the environment around them if they will not upgrade their planning capability? II. AREAS OF CONSIDERATION 1
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PROPERTY‚ PLANT AND EQUIPMENT I. Major Characteristics a. Tangible assets (with physical substance) b. Used in business – production or supply of goods or services‚ for rental purposes‚ and for administrative purposes c. Expected to be used for a period of more than one year Examples Property not subject to depreciation – e.g.‚ land Property subject to depreciation – e.g.‚ building‚ machinery‚ equipment‚ furniture‚ fixtures‚ leasehold improvements II. Initial Recognition a. Should comply with
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Personal protective equipment From Wikipedia‚ the free encyclopedia "Safety helmet" redirects here. It is not to be confused with hard hat. Drug Enforcement Administration (DEA) agents wearing Level B hazmat suits Personal protective equipment (PPE) refers to protective clothing‚ helmets‚ goggles‚ or other garments or equipment designed to protect the wearer’s body from injury. The hazards addressed by protective equipment include physical‚ electrical‚ heat‚ chemicals‚ biohazards‚ and airborne
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Canon Inc. is a Japanese multinational corporation that specializes in the manufacture of imaging and optical products‚ including cameras‚ photocopiers‚ steppers and computer printers. Its headquarters are located in Ōta‚ Tokyo‚ Japan.[2] Canon deals in consumer home office‚ office equipments‚ production printing‚ professional imaging products‚ broadcast & communication‚ healthcare technologies and semi-conductor equipments & industriql products. with high-performance products from Canon in
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silos‚ and gravity flow wagons‚ I believe that it is important for everyone needs to wear personal protective equipment. However‚ not everyone is educated about the importance of protective equipment. For example‚ in the video‚ “Grain Bin Entrapment…Seconds to Tragedy‚” four young men enter a grain bin‚ but did not wear any personal protective equipment (Falcon Multimedia‚ 2016). This equipment could have saved the lives of the two young men who died (Falcon Multimedia‚ 2016). A harness and lifeline
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Case 5-1 Stern Corporation (a) Individuel Case Study After the controller of Stern Corporation had ascertained the changes in accounts receivable and the allowance for doubtful accounts in 1998‚ a similar analysis was made of property‚ plant‚ and equipment and accumulated depreciation accounts. Again the controller examined the December 31‚ 1997‚ balance sheet [see Exhibit 1 of Stern Corporation (A)]. Also reviewed were the following company transactions that were found to be applicable to these
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Executive Summary Loctite Corporation should introduce the new adhesive system Bond – A – Matic 2000 (BAM) as complementary product to the SuperBonder adhesive line. The target customers are plant managers in companies using more than 1 lbs. of instant adhesive per year. Loctite should employ a direct mailing campaign for BAM’s marketing efforts. The new adhesive system will support the company’s strategies to capture 35% of the CA market with the SuperBonder line. Customer Analysis 1. Market
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13/08/2012 Topic 3 Property‚ Plant & Equipment The nature of PP&E • AASB 116 defines property‚ plant & equipment (PP&E) as: • tangible items • with a specific use within the entity • that are expected to be used during more than one period AASB 116 specifically excludes assets held for re-sale PP&E is normally divided into classes. Common classes include land‚ buildings‚ machinery‚ motor vehicles. • • 1 13/08/2012 Initial recognition of PP&E • Cost of an item is recognised as
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