of its segments share the same general risk and growth factors‚ aside from their non-Nike brand lines. However‚ they only comprise 4.5% of company revenues and are relatively insignificant. One of the first errors regarding the analysis in the case is that the employee calculated equity as a portion of total capital based on the company book value of $3‚494.5. It is more appropriate to value the equity based on current market value. The current market value of the firm as shown in the analysis
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The most concerning issue is the way Live Well Inc. deal with consignment and the recognition of revenue. As Live Well Inc. sells products through another party‚ being the sales coordinators‚ they cannot recognize revenue as the consignment of goods does not constitute a sale. They can only identify the revenue when the consignee sells the goods to a third party. This rule applies to both ASPE and IFRS standards. They currently recognize revenue upon shipment‚ however under the new IFRS 15 guidelines
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SureCut Shears Case Write-up The issues presented in this case are mainly due to incorrect assumptions about the market for sales in 1995 and the subsequent retail downturn that followed. More specifically‚ Mr. Fischer (CEO of SureCut Shears) assumed sales and demand in 1996 would be consistent with the prior year. However‚ as noted in the actual financial statements for 1996‚ inventories grew‚ reflecting that demand for its products was not as anticipated beforehand. In addition‚ sales declined
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pleaded not guilty by reason of insanity (LawTeacher‚ 2017). Accordingly‚ M’Naghten was not capable of exercising control over his acts while under his delusion. Due to the nature of M’Naghten’s condition these delusions went on gradually until they reached a climax‚ ending with Drummond being shot. Evidence brought before the Court about the condition
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2011 I was asked to give my recommendations on LJB Company’s internal control system before the company decides to go public in the future. Based on my review of the information that I have been given‚ the following are my recommendations for new internal controls: 1. Establishment of Responsibility 2. Segregation of Duties 3. Human Resources Control 4. Independent Internal Verification 5. Physical controls It is good to see that LJB recognizes the efforts of its long term employees
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Case Database: Loss of self-control Case Facts Legal point Clinton (2012) D suffered from depression. Was on medication. Killed his wife. Found out she was having affair. V taunted D about committing suicide. V&D argued. Convicted of murder. Appealed on basis of loss of self-control. Should have been left to the jury. CA quashed the conviction and agreed. Dawes and Others (2013) D found his wife and V asleep on the sofa‚ legs entwined. Was altercation. D stabbed V‚ killing
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1. Do you expect the search business to become more concentrated? Is search a winner-take-all business? For the case of Google‚ we can conclude that the search business of Google has become more dominated and concentrated. In terms of the companies‚ they do not expect the search business to be dominated by only fewer firms. Because the search business earned large revenues from the corporates’ advertisement and the fee is very high. If the companies want to advertise on the website of search business
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Versão em Inglês Jason Rodgers‚ the operations manager for JBI‚ was listening carefully. This was the first he had heard of the situation‚ but to a careful observer‚ his nod would have revealed what he was thinking. He said: You know‚ I’m not a bit surprised to hear all this. Saver Superstore is a great customer. They buy lots of beverages‚ and they’re easy to deal with. They place their orders on a regular basis and almost never ask for anything special. I don’t remember the last time we had to
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1- Describe the existing cost system and explain why it failed The current cost system is based on two components: a direct and indirect cost measurement. There are only two types of cost: direct labor and burden. Burden is grouped into a single cost pool and represents the cost of both testing rooms‚ engineering burden costs (software and tooling development)‚ plus the administrative costs of the division. Burden was then calculated for each lot‚ with a burden rate of 145% The lot’s total
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much pressure. Even worse at noon‚ the confidential information from Bodin was disclosed to Meir’s boss (vice president of economic analysis)‚ and he would talk about the related thing with Bodin’s boss and ask for that information. In the above case‚ the task force made the following problems: a.At the start: 1) Bacon didn’t set up the schedule with his managers 2) Bacon didn’t clarify the team’s decision-making power with his managers 3). Bacon was new in this field and was not appropriate
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