Goodwill for Impairment CLAUDIA Inc. has an internally generated goodwill and did not amortize or tested for impairment. They cannot amortize because measuring the components are complex and associating the costs incurred with future benefits are too difficult. Goodwill cannot generate cash flows independently and is made as a combination with other assets making up a business; it needs to be assigned to a reporting unit or cash-generating unit in order to test for impairment. Under ASPE‚ the impairment
Premium Depreciation Depreciation Balance sheet
A. Brief Company Background: Brief History: Nike‚ Inc. was incorporated in 1968 when The University of Oregon’s track and field coach‚ Bill Bowerman‚ and his star runner‚ Phil Knight‚ thought they could better design and sell shoes to runners than what was available at the time. It is headquartered in Washington County‚ Oregon. Nike is many things – a product designer‚ a consumer goods manufacturer‚ a brand communicator‚ a leader in corporate responsibility‚ and a portfolio of authentic footwear
Premium Nike, Inc. Advertising Athletic shoe
Product Bundle Pricing The textbook defines product bundle pricing as “combining several products and offering the bundle at a reduced price” (274). This strategy can be effective at selling product accessories that customers would not buy outside the bundle. This can increase the total profit gained from each customer even if the profit margin on each item sold in the bundle is lower than if they had been sold separately. Walmart provides an excellent example of product bundle pricing with
Premium Xbox 360 Video game console
Western Parenting vs. Eastern Parenting Chua feels that the traditional Chinese way of parenting is the only way if you want a successful child. If you ask almost any other Western American‚ it sounds more like the parent has become a dictator and their children are nothing but peasants that aren’t allowed to fail otherwise they are shamed and beaten. Parenting the western way is more effective and leads to a better‚ well rounded adult as compared to Chua’s idea that‚ an A-minus is a punishable
Premium High school
Mr Chris Wood‚ CEO of WIOCC and Co-Chair of the EASSy Management Committee‚ today announces on behalf of the EASSy submarine fibre-optic cable Management Committee that the EASSy system will be upgraded in 2011‚ more than doubling the current available capacity on the system. Following an extremely successful initial four months of operation‚ during which the system has enjoyed 100% network reliability‚ EASSy has taken the decision to increase its “lit capacity” utilising the latest 40Gbps wavelength
Premium Africa East Africa Madagascar
or direct others‚ a leader is capable of drawing individuals or groups together to accomplish certain goals. Given the responsibility to address a problem that had developed over a span of many months concerning a cult called MOVE‚ newly elected Philadelphia Mayor‚ Wilson Goode did not exercise his authority as the elected leader by working meticulously with the other city officials and offices to shut down MOVE operations and protect the city’s residents from their presence. His inaction caused tragic
Premium
Abstract United States has had a greater impact on global democratization‚ for better or for worse‚ than any other country during the past century. No country has used its vast political‚ cultural‚ economic‚ and military resources toward recreating other states in its own image. Not surprisingly‚ U.S involvement in democracy promotion has attracted such great attention‚ together with a good deal of skepticism and suspicion. In fact‚ the building blocks of U.S. democracy promotion have come into
Premium Democracy
In Punjab‚ home cooking differs from the restaurant cooking style. At the restaurants‚ the chefs make a liberal use of desi ghee‚ butter and cream to make the food lip smacking and finger licking. On the other hand‚ at home‚ people prefer using sunflower oil or some other refined oil for cooking‚ with the basic idea of making the food low in fat content. Wheat is the staple food of Punjabis; however‚ they do enjoy eating rice on festivities and other special occasions. When it comes to food‚ each
Premium Punjab Punjab region Sikh
Criticism of Apple Inc. Apple Inc. has received criticism for the use of sweatshop labor‚ environmental destruction‚ and unethical business practices. Additionally‚ it has been criticized for its litigious legal policy of suing before first gathering all the facts necessary to pursue a legitimate lawsuit. Accusations of anti-competitive behavior iPhone There has been criticism of the iPhone and the iPod being locked into iTunes and creating an iTunes Store monopoly for these devices
Premium Apple Inc. Steve Jobs
HOMOSEXUALITY: A COMPARISON OF WESTERN AND EASTERN VIEWPOINTS The purpose of this paper is to shed a positive light on homosexuality. The paper will also look at how religion has shaped the views that people have regarding homosexuality. It will be seen that‚ for the most part‚ Christianity in the West has encouraged people to take a negative attitude on the subject. By contrast‚ the Eastern religion of Buddhism has taught people to have a more tolerant attitude toward homosexuality. It
Premium Homosexuality Buddhism