EXERCISE 16-13 (15–25 minutes) 1/1/14 No entry (total compensation cost is HK$450‚000) 12/31/14 Compensation Expense 225‚000 Share Premium—Share Options (HK$450‚000 X 1/2) 225‚000 12/31/15 Compensation Expense 225‚000 Share Premium—Share Options 225‚000 5/1/16 Cash (9‚000 X HK$20) 180‚000 Share Premium—Share Options 405‚000* Share Capital—Ordinary (9‚000 X HK$5) 45‚000 Share Premium—Ordinary 540‚000 *(HK$450‚000 X 9‚000/10‚000) 1/1/18 Paid-in Capital—Share Options
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THE BUSINESS SITUATION Greetings Inc. has operated for many years as a nationally recognized retailer of greeting cards and small gift items. It has 1‚500 stores throughout the United States located in high-traffic malls. As the stock price of many other companies soared‚ Greetings’ stock price remained flat. As a result of a heated 2007 shareholders’ meeting‚ the president of Greetings‚ Robert Burns‚ came under pressure from shareholders to grow Greetings’ stock value. As a consequence
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3 year old Activities Cognitive Activity: Growing Seeds Materials: plastic sandwich bags‚ lima beans‚ paper towels‚ eye dropper & water Procedure: 1. Set out each baggie‚ two beans and paper towels for each child. 2. Have each child fold paper towel and place into baggie. 3. Lay two beans inside baggie on top of paper towels. 4. Let each child moisten paper towel and beans with water and eye dropper. Seal bags and place in sun. Skills: The children will get to observe
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moreover; furthermore; besides; as well (as); what’s more; alongside; apart from not only … but also; both… and 1. This plant requires sun all day. Furthermore‚ it needs rich soil. 2. My brother goes to school full-time. Besides this‚ he works 20h a week. 3. Not only is she taking physics but she is also taking biology. 4. Neither the pedestrian nor the bicyclist saw the car
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PROGRAM OF ACTIVITIES PROGRAMME Objectives: - To bring together knowledge acquired from seminars‚ conferences‚ trainings through a common platform of sharing ideas and experiences. - To ensure that participants are aware of the latest developments in the field of library and information centers. Morning 8: 00 - Registration 8: 40 - Invocation by Ms. Marie Lynn Asido - Opening remarks by Ms. Ma. Teresa
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sales needed to achieve a specified target profit 2. Number of units that needs to be sold to achieve a specified target profit 3. Margin of Safety in Pesos 4. Margin of Safety in Units C. Assume Unit Selling Price of Php 300‚ Unit Variable Cost of Php 120‚ Total Fixed Costs of Php 1.08 million and sales volume of 10‚000 widgets. Solve the following: 1. Unit contribution margin 2. Contribution Margin Ratio 3. Breakeven point in units 4. Breakeven point in Pesos 5. Margin of Safety in Units
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Case study 4-2 1)What rationale is offered by Ocean Spray in support of the idea of using a 3PL? Do you agree with the reasons cited for the interest in 3PL? Ocean Spray Cranberries‚ Inc. offered several reasons for using a 3PL for their transportation and logistics area. They looked at the transportation within the logistics chain and realized there was a lot of variability in this area. The company decided that it wants to centralize and bring all of it’s transportation logistics into uniformity
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Constraints to physical activity in married men and women Women exercise less than men -- and that could have consequences for their physical and mental health alike. On average‚ men are nearly twice as active as women -- getting at least 30 minutes of daily exercise‚ according to a recent study published in the journal Preventive Medicine. That’s particularly bad news for women‚ the researchers say‚ because their comparative inactivity puts them at greater risk for metabolic syndrome‚ a descriptor
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Exercise 23.10 70‚000 80‚000 90‚000 Sales . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $1‚400‚000 $1‚600‚000 $1‚800‚000 Cost of goods sold . . . . . . . . . . . . . . . . . . . . .$840‚000 $ 960‚000 $1‚080‚000 Gross profit on sales . . . . . . . . . . . . . . . . . . . $560‚000 $ 640‚000 $ 720‚000 Operating expenses ($90
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The commandments are absolute pronouncements of right and wrong in all situations In Mormon 9:9 it says: "For do we not read that God is the same yesterday‚ today‚ and forever‚ and in him there is no variableness." This expresses that for every situation the commandments are the same. There is a clear example that shows that the commandments are the same regardless of the situation. We are commanded to be baptized for the remission of our sins. It is a requirement to enter the waters of baptism to
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