Equity Method If owned shares are 25% or more then Significant influence so Equity Method is used eg. Take 25% of income Investment Income = Less % of Dividends Paid + % of Net Income + Impairment Calculation + Amortization of Excess Payment of FV of Assets Note: Do not record Share Price Increase or Decrease 2013-24‚ 2013M1-31‚ 2008-82 Co. Q’s share of the excess of fair value over book value of the asset should be amortized over the life of the asset and charged
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The Behaviourist Perspective 3: Operant Conditioning You need to be able to: Describe the process of operant conditioning Outline the theories of B.F.Skinner Assess the contribution of the behaviourists to Psychology Burrhus F. Skinner and Behaviourist Psychology B.F.Skinner was very much influenced by Watson’s behaviourist ideas. However‚ he also realised that the psychology proposed by Watson had some serious shortcomings. In particular‚ a psychology based wholly on classical conditioning assumes
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The pancreas is a dual-function gland‚ having features of both endocrine and exocrine glands. The part of the pancreas with endocrine function is made up of approximately a million[3] cell clusters called islets of Langerhans. Four main cell types exist in the islets. They are relatively difficult to distinguish using standard staining techniques‚ but they can be classified by their secretion: α cells secrete glucagon (increase glucose in blood)‚ β cells secrete insulin (decrease glucose in blood)
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corporate goals of the organization. Functional Areas of Business Management There are a number of functional groups that make up an organization’s structure. Each of these business areas or internal organizations within the company provides a vital function or role to the overall success of the business. Some of these functional groups include; finance‚ human resources‚ marketing‚ operations‚ sales‚ customer service‚ research and development to list a few standard functional business groups. The two
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How to draw a Pay Policy line? 1. Cluster Approach The simplest approach is to make a scatter diagram of the organization’s jobs‚ as is done in establishing the pay-policy line. When this is done it can often be observed that the jobs tend to cluster rather than scattering evenly. This effect can be taken advantage of by encasing the clusters horizontally and vertically‚ as illustrated in figure 1. This provides all three dimensions‚ but none of them is arrived at consistently‚ nor are they
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Functions of Law Law performs many functions and plays a central role in business and society. Melvin (2011) stated "A generally accepted generic definition of the law is a body of rules of action or conduct prescribed by controlling authority‚ and having legal binding force." (p. 4). Law is comprised of statutes and precedents‚ leading to rules that tell us how to act in business and society. Law continues to grow and expand and is open to reason and interpretation. There are several types
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CROSBY CORPORATION Statement of Cash Flows For the Year Ended December 31‚ 2008 Cash flows from operating activities: Net income (earnings after taxes)…………………………………… 160‚000 Adjustments to determine cash flow from operating activities: Add back depreciation…………………………………………….. $150‚000 Increase in accounts receivable…………………….…………… (50‚000) Increase in inventory………………………………………………. (20‚000) Decrease in prepaid expenses…………………………………
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to the egg for fertilization. The sperm cell can be sent to the female egg through sexual intercourse. Starting from puberty and leading through to old age‚ the testes will produce over a thousand sperm cells every second. The sperm goes through a process called spermatogenesis this is where the cell will go through multiplication (mitosis)‚ growth and maturation (Boyle and Senior‚ 2002‚ p345). The sperm cell comprises of three sections‚ the head‚ the mid piece and the tail which is kept in shape by
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Jennifer Tasneem Anthropology Reflection Paper 29th March 2015 Critical Analysis on FLOW: For Love of Water The documentary FLOW: For Love of Water features the industry around the world’s most essential and precious resource that is‚ water. The documentary looks at how the decisions of people searching for corporate profit affect the everyday lives of hundreds of thousands of people around the world‚ from the United States‚ to Africa and to India. Like most natural resources‚ a lot of people have
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Flow sheet is a graphic used in medical environment to keep patient’s statement for a period of time. A flow sheet is a paper which is responsible for collecting patient’s information. This information is therefore used for treatment after keeping the records. Flow sheet is an important document which is used as a reminder to the doctor about the care which should be taken for the patient. Most flow sheet is kept for those people with diabetes to remind the people taking care of these people on the
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