Ways to improve the earnings quality in acquisitions and mergers In recent years‚ acquisition and merger activities have boomed as result of improvement in economy and corporate earning. Along with the growing acquisitions and mergers‚ the risk of earnings manipulation and fraud embedded in related complicated transactions has also increased. From past experiences‚ three most common areas that have high risk of earnings management are research and development expenditure‚ restructuring costs
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Wages from labour: main source - In market ec. Time spent or level of skill contributed to production determines level of pay – more time spent‚ higher the salary Inclu: non-wage income eg. Super‚ workers comp. Rent: from land Interest: from capital (investment is buying more capital) Profit: from
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Constantly appearing under the spot lights‚ attending endless extravagant parties and feasts‚ famous film actors‚ singers‚ or sportsmen are absolutely celebrities of contemporary society who can earn a huge money that normal people cannot even imagine. Personally I cannot be convinced that this is justified. Nowadays‚ in most countries‚ it is not uncommon that these celebrities‚ or so called ’stars’‚ make an incredible money with very little effort. For instance‚ through an endorsement of certain
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Question 1: What is the significance of the pollution from plastic bags? What is the scale of this pollution problem compared to other forms of pollution? Answer: Pollution from plastic bags or bottles has involvement from the accumulated products made of plastic which in turn adversely affect the environment which consists of wildlife‚ and humans. It can affect lands‚ waterways like oceans and rivers. The biggest prominent factor for usage of plastic bags is due to inexpensiveness and durability
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Economic Policy Reforms 2012 Going for Growth © OECD 2012 PART II Chapter 5 Reducing income inequality while boosting economic growth: Can it be done? This chapter identifies inequality patterns across OECD countries and provides new analysis of their policy and non-policy drivers. One key finding is that education and anti-discrimination policies‚ well-designed labour market institutions and large and/or progressive tax and transfer systems can all reduce income inequality. On this basis
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Defrev 4. Contributed capital 5. Retained earnings Cash received 1. DTE is wrong 2. Capex 3. Defrev 4. Contributed capital 5. Retained earnings Cash received 1. DTE is wrong 2. Capex 3. Defrev 4. Contributed capital 5. Retained earnings Cash received 1. DTE is wrong 2. Capex 3. Defrev 4. Contributed capital 5. Retained earnings Cash received 1. DTE is wrong 2. Capex 3. Defrev 4. Contributed capital 5. Retained earnings Cash received 1. DTE is wrong 2. Capex
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KNOWLEDGE TRANSFER METHODS IN STRATEGIC ALLIANCES Knowledge Transfer Methods in Strategic Alliances Achieving sustainable competitive advantage through knowledge transfer‚ culture‚ and trust in foreign parent and international joint venture (IJV) partnerships International Business Research KNOWLEDGE TRANSFER METHODS IN STRATEGIC ALLIANCES 2 Abstract: Trust‚ cultural and relational embeddedness‚ along with control synergies‚ comprise relational capital‚ representing an area of considerable
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Somatic Cell Transfer is a scientific laboratory technology during which there is the fusion of the entire nucleus of a non-reproductive cell (somatic cell) and its entire nuclear DNA content‚ with the cell of a reproductive cell (germ cell) whose nucleus has been removed; called an enucleated cell‚ allowing the host cell to program the inserted nucleus from the somatic cell‚ and then triggering the reproductive cell with its new DNA content to undergo cell mitotic division in a cell culture.
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Case 1-1: E-Centives‚ Inc‚ - Raising Capital in Switzerland On October 3‚ 2000‚ E-Centives‚ incorporated in the United States‚ made an initial public offering on the Swiss Stock Exchange’s New Market. The company raised approximately US $ 40 million. The E-Centives offering circular stated that no offers or sales of the company’s common stock would be made in the United States‚ and that there would be no public market for the common stock in the United States after the offering. THE SWISS EXCHANGES’S
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Econ 102 Measuring domestic output and national income Submitted by: Submitted to: 1.) Define the ff: National Income Accounting – National income accounting is used to determine the level of economic activity of a country. Two methods are used and the results reconciled: the expenditure approach sums what has been purchased during the year and the income approach sums what has been earned during the year. GROSS DOMESTIC PRODUCT – The gross domestic product is the sum of all the final
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