financing currently costs 5 percent. Lear’s earnings before interest and taxes are $200‚000. Determine Lear’s earnings after taxes under this financing plan. The tax rate is 30 percent. - All fixed assets= $600‚000 - Half of its permanent current assets = $175‚000 - Long-term financing cost= 10% - Earnings before interest and taxes = $200‚000 - Tax rate= 30% Long-term interest cost = $775‚000 x 10% = $77‚500 Short-term interest expense= $625‚000 x 5% = $31‚250 Total interest cost = $31‚250 +$77
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Government Grants for Alternative Energy Research Jon Smith ENG 122 (ABE1135R) Mrs. Jane Smith 8 October 2010 Government Grants for Alternative Energy Research Energy sources play a crucial role‚ affecting just about every activity that societies do in every country around the globe. The role in the economic development of a region or country does not need emphasis; because of the greater effects‚ it exercises a huge influence. It is the
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ENHANCING ACADEMIC PERFORMANCE AND POSITIVE ATTITUDE OF STUDENTS IN MATHEMATICS WITH ALTERNATIVE ASSESSMENT By Godfred‚ Kwame Abledu - Koforidua Polytechnic godfredabledu@yahoo.com Introduction The purpose and scope of formal education have undergone various changes over the years since the time of the Castle schools. Consequently‚ assessment has also undergone a massive reform. This has led to a wider range of assessment now than there was twenty-five years ago (Gipps‚ 1994). Evidence has
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December 5‚ 2001 Alternatives to incarceration Ever since the first prison opened in the United States in 1790‚ incarceration has been the center of the nation’s criminal justice system. Over this 200 year period many creative alternatives to incarceration have been tried‚ and many at a much lower cost than imprisonment. It wasn’t until the late 1980’s when our criminal justice systems across the country began experiencing a problem with overcrowding of facilities. This problem forced lawmakers
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structures are used to help organizations: * maintain pay levels that are competitive with the external labor market‚ * maintain internal pay relationships among jobs‚ * recognize and reward differences in level of responsibility‚ skill‚ and performance‚ and * manage pay expenditures.Structure setting and adjustment provides a systematic way to manage pay structures. | Elements of a pay structure | A pay structure is defined by several elements‚ including: * coverage – the occupations‚
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The Eden Alternative The Eden Alternative is a fascinating and relatively new philosophy that has had an enormous impact on nursing homes and long term care facilities across the country. Founded by Dr. William Thomas in 1991‚ the Eden Alternative has seen tremendous growth and expansion. Researching this topic I spent a lot of time on the Eden Alternative website reading about their philosophies‚ values‚ and principles. The Eden Alternative is a nonprofit organization that with the help of grants
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Network Diagrams and schedule analysis NETWORK DIAGRAMS ARE SCHEMATIC DISPLAYS OF PROJECT SCHEDULE ACTIVITIES AND THE INTERDEPENDENCIES BETWEEN THESE ACTIVITIES. WHEN DEVELOPED PROPERLY‚ THIS GRAPHICAL VIEW OF A PROJECT’S ACTIVITIES CONVEYS CRITICAL SCHEDULE CHARACTERISTICS REQUIRED TO EFFECTIVELY ANALYZE AND ADJUST SCHEDULES – THUS RESULTING IN ACCURATE AND FEASIBLE SCHEDULES. THIS DOCUMENT ADDRESSES WHAT SHOULD BE CONSIDERED IN THE DEVELOPMENT OF A NETWORK DIAGRAM‚ HOW NETWORK DIAGRAMS ARE
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3 Cost-Volume-Profit Analysis Learning Objectives 1. Explain the features of cost-volumeprofit (CVP) analysis 2. Determine the breakeven point and output level needed to achieve a target operating income 3. Understand how income taxes affect CVP analysis 4. Explain how managers use CVP analysis in decision making 5. Explain how sensitivity analysis helps managers cope with uncertainty 6. Use CVP analysis to plan variable and fixed costs 7. Apply CVP analysis to a company producing multiple
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Alternatives to Incarceration….Drug Courts There is no doubt that the United States suffers from an increase in crime and more people than ever being incarcerated. The numbers are currently overwhelming. “A nonpartisan organization called The Pew Center on the States‚ released a study February 2008 that found the U.S. imprisoned both more people and a larger percentage of its adult population than any other country. According to the study‚ by The Pew Center 2.32 million people were currently
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ANALYSIS AND EVALUATION OF LEADERSHIP IN THE CONTEXT OF FORMULATING BUSINESS STRATEGY Leadership is the art of getting someone else to do something you want done because he wants to do it. —General Dwight Eisenhower What is leadership? It is a process by which one person influences the thoughts‚ behavior‚ actions and attitudes of other people. Leaders set an example‚ they show a vision for the rest to follow‚ and they encourage and inspire to reach the needed goals. Leadership sets a direction
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