Goodwill for Impairment CLAUDIA Inc. has an internally generated goodwill and did not amortize or tested for impairment. They cannot amortize because measuring the components are complex and associating the costs incurred with future benefits are too difficult. Goodwill cannot generate cash flows independently and is made as a combination with other assets making up a business; it needs to be assigned to a reporting unit or cash-generating unit in order to test for impairment. Under ASPE‚ the impairment
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Every pay gap can change due to race‚ age‚ state‚ and education. “If current trends continue‚ women won’t be payed until 2059‚ according to the Institute for Women’s Policy Research” (“Equal Pay Day: When‚ Where‚ and Why Women Earn Less Than Men” 1). There is no obvious solution to this pay gap. Every aspect of life can affect the pay gap and there is a slim chance in exceeding these barriers to overcome this disadvantage over women. The only way to succeed in demolishing this pay gap is to recognize
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consume a food product‚ he or she could be completely oblivious to the methods of manufacture‚ processing‚ packaging or transportation gone into the production of the food item. It is often said that ‘ignorance is bliss’ – perhaps this rings true in the case of food‚ its origins and its consumption as well. In such a scenario‚ eating well could seem like an unlikely prospect. The definition of ‘eating well’ in modern times seems to have gone from eating healthily‚ to eating ethically. The manner in which
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When looking at The Gap‚ Inc 2011 annual report (Form 10-K) at first it was a little bit intimidating with it being close to a hundred pages of financial information. But when looking at this information section by section it is easily seen that for the most part‚ this information is rather straight forward and gives a lot of good information on the company’s current financial condition. It uses a lot of comparisons with the figures from years past to give stockholders a good idea of what the company
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Caterpillar Inc. was formed in 1925 when Holt Manufacturing Company and the C. L. Best Tractor Co. merged to form Caterpillar Tractor Co. These two companies were formed by Benjamin Holt and Daniel Best‚ thus the two founders of Caterpillar. Throughout their history‚ Caterpillar has continued to update and diversify their product lines to meet the demands of consumers. In 1931‚ the first Diesel Sixty Tractor rolled off the assembly line in East Peoria‚ Illinois‚ offering a new efficient source
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Problem: In January 2012 the board of directors of Orateme has to decide what would be the best use to invest the company’s financial resources. Alternatives: During the meeting that took place on January 13th 2012‚ the board identified a few alternatives: 1) Leverage the current job boards to appropriate client associations‚ providing access to the network of associations and their respective members e.g. Nursing cheer network (David Flowers‚ current President). 2) Getting more serious with continuing
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Case Name: Community Health Systems I. Mission The Health Care System of Opportunity: Community Health’s System is committed to “building a network of thriving hospitals vital to the residents and economic development of the communities served.” They go on to say that they have assisted community hospitals with problems and challenges they typically face such as a lack of capital‚ difficulty hiring physicians‚ and retaining management with a high amount of experience and expertise. In addition
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Gap Inc. in 2010: Is the Turnaround Strategy Working? In the 1990’s‚ Gap Inc. was really harmonized to American pop culture and tastes. The brand was really popular at that time. Everybody was using it. It was also very affordable and stylish. However the company’s fast expansion during that time‚ was accompanied by the addition of long-term debt of few billions. Then we saw the quality of the cloths declining and the style’s popularity going down. Besides their fame of being so perfectly sync
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Introduction The Gap‚ Inc. Company is a San Francisco‚ California based retail clothing and accessories company. It was founded by Donald G. Fisher and his wife Doris. Over the years‚ it has evolved into a major retail company specializing in casual style and urban chic clothing for all sexes and ages all over United States‚ Canada‚ Japan‚ Germany‚ and the United Kingdom. Outsourcing as a force in business continues to remain the main point of discussion in most boardrooms in most corporations.
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I. STATEMENT OF THE PROBLEM Longevity Healthcare Systems‚ Inc is an institution that provides services such as basic (nursing home) health care‚ rehabilitation therapy‚ Alzheimer’s care‚ institutional pharmacy services‚ sub-acute care and home health care. Longevity has four health care areas; Nursing Care‚ Subacute care‚ Rehabilitation services and Institutional pharmacy. The business emerged when Kathryn Hamilton‚ in 1972‚ was searching for a nursing home for her mother. Kathryn together with
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