Good morning‚ In regards to the current lease of your office building expiring and potential plans for a lease extension‚ I have done research using the FASB Codification to answer your questions below. 1. If you take the approach to make an up-front payment to the lessor of $2.3 million and extend the lease at current terms for another ten years‚ you will in effect have a new lease. Under the guidance of ASC 840-10-35‚ the extension of the lease is viewed as a new agreement and the classification
Premium Lease
How to change a flat tire on a freeway Changing a tire is a useful skill to know‚ whether stranded on the highway or just changing it at home. A lot of people seem to be scared to change their own tire‚ usually in front of the car falling off the jack and landing on them or them forgetting to tighten the lug-nuts and the tire falling off while they are driving. As long as you do everything correctly‚ there is nothing to worry about. Main things you need to complete this task are a spare tire‚ jack
Premium Automobile Wheel Tire
birth and the early months of a child’s life. Due to their close contact with parent’s they may observe attitudes and behaviours that could give cause for concern. After birth Health Visitors are in a position to monitor development and identify any issues relating to failure to thrive. Concerns may be raised during the ante-natal period if an unborn child is considered at risk and a pre-birth child protection case conference may be considered.
Premium Childhood Child abuse The Child
FINAL PAPER ON POLICY CHANGE The problem of nepotism makes its’ way into an organization when upper management begin favoring family members or friends‚ disregarding whether or not they are qualified or suited for a job. Its’ impact goes far beyond what many may realize‚ affecting virtually every area within an organization. The impact is felt through the hiring practices‚ performance evaluations‚ promotions‚ assignments given‚ employee appraisals‚ and compensation. Nepotism has become
Premium Employment Human resource management Management
1. Comment how your personal teaching and learning philosophy and beliefs influence the way you see teaching and learning. I have always considered that the place where learning and teaching occur has to be a safe environment for the students and teachers in order to achieve the established goals. I believe teachers have to be aware of students’ needs‚ interests‚ conditions‚ and age. For instance‚ as Brown (2007) explains‚ different age groups require different dynamics and activities to learn the
Premium Education Teacher Learning
How the Leather Industry Handles a Specific Operations Management Issues Operations management is the field which is concerned with organizing and executing physical and technical activities of a firm. These actions are conducted by a combination of raw materials and processing or assembling the various components‚ using the services of workers‚ machines‚ tools and power. It is a typical integration of many different functions. Operations management plans normally include instructions in principle
Premium Industry Management Material
of three parts: ID: This is the part of the personality that is instinctive and follows the needs of the body i.e a baby crying for feeding because they need to be fed‚ no matter how tiring or annoying the caregiver may be. Ego: This is the ‘planning’ part of a personality‚ the part that works out what is needed and how to get it. A child waiting to be given a biscuit rather than just taking one for example‚ has worked out that his needs are going to be met either way but if he waits‚ he will probably
Premium Sigmund Freud Psychology Carl Jung
The dividend irrelevance theory is a concept that is based on the premise that the dividend policy of a given company should not be considered particularly important by investors. Further‚ the terms of that dividend policy should not have any bearing on the price of the shares of stock issued by that company. With this particular financial theory‚ the idea is that investors can always sell a portion of their shares if they want to generate some amount of cash flow. As with most investment theories
Premium Finance Dividend Gordon model
Explain how a Christian reaches a Moral decision [25] Christians make decisions on ethical issues‚ based on the the source of authority they deem the most important. The importance of each source is reliant upon their denomination; if they are a Roman Catholic‚ Orthodox or Liberal Christian - to name only a few. For a Catholic‚ the main source of authority is Church teachings’. Authority‚ of course comes from the Bible; however‚ the Catholic Magisterium has the ultimate say on how it is interpreted
Premium Christianity Morality Ethics
THE ROLE OF DIVIDEND POLICY IN STOCK PRICE DETERMINATION IN TELECOMMUNICATION INDUSTRY: THE CASE OF PLDT AND GLOBE FATIMA KAYE A. DE CHAVEZ‚ LORELLA A. ESPELETA and LESLIE JOY A. PATIO College of Business and Accountancy University of Batangas ABSTRACT The issue of how much a company should pay its stockholders‚ as dividend is one that has been of concern to managers for a long time. The optimal dividend policy of a firm may be defined as the best dividend payout ratio the firm can adopt
Premium Dividend Stock market Stock