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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Product Bundle Pricing The textbook defines product bundle pricing as “combining several products and offering the bundle at a reduced price” (274). This strategy can be effective at selling product accessories that customers would not buy outside the bundle. This can increase the total profit gained from each customer even if the profit margin on each item sold in the bundle is lower than if they had been sold separately. Walmart provides an excellent example of product bundle pricing with
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corporate self-control in the marketplace. However‚ that model fails to achieve regular compliance with baseline ethical and legal behaviours as evidenced by a century of repeated corporate debacles‚ the most recent being Lehman’s Brothers. Lehman’s Brothers Holdings Inc was a global financial services firm who provided services like investment banking‚ equity and fixed income sales‚ research and trading‚ investment management‚ private equity and private banking. It was the fourth largest investment
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One of the universal themes of the novel‚ The Brothers Karamazov‚ by Fyodor Dostoevsky‚ is that of moral responsibility. As Father Zosima’s brother‚ Markel‚ passionately exclaims‚ “…each of us is guilty in everything before everyone‚ and I most of all”(Dostoevsky289). Simply stated‚ humanity is responsible for one another because human nature is intricately connected. Dostoevsky incorporated the biblical notion of original sin into his novel (Schmoop Editorial Team); therefore‚ humanity is permanently
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When people talk about government snooping or spying on Americans the big thing they really have a problem with is the Patriot Act. What this act did was give sweeping surveillance and domestic gathering powers to law enforcement in the name of fighting terrorism. I wonder if you take a poll between the people who have suffered through a terror attack and the people who have not‚ how much of a difference in opinion there would be. The debate has heated up over the last few months thanks to an individual
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The symbols in each movie 1) The photos in BLOOD SIMPLE are the start of all the misunderstandings. In the past Marty didn’t know anything about the fair of his wife. But after the first few pictures taken by Visser‚ his anger came out and he started his revenge and got involved in this nightmare. The fake picture of Abby and Ray dead in the bed also misleads Marty. When Marty was about to give Visser the money‚ Visser shot Marty. And Visser throw Abby’s gun in the room to create a misleading scene
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Matrix ran when he heard that‚ and pleads him to not shut their circus. But the petition didn’t help and his dad who was losing hope‚ takes out his gun‚ and commit suicide in front of them‚ and left Matrix devastated. In 2005‚ Matrix had not forgotten the death of his father and the heartless bank manager‚ and he swears to take the revenge from him. The following years he robs various branches of the Royal bank. Weeks after weeks‚ he plans to rob the bank and with the special magic tricks of his
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Table of Contents Acknowledgement 3 Executive Summary 4 Objective of the Study: 5 Overview 6 Chapter 1 8 Market Study 8 Product Description 8 Target Market 8 Channel of Distribution 9 Competitive Advantage 10 Supply and Demand Analysis 11 Historical Supply Analysis 12 Historical Demand Analysis 14 Historical Supply and Demand Gap Analysis 14 Projected Supply Analysis 15 Projected Demand 16 Projected Supply and Demand Gap 17 Price study 18 Factors Affecting
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DeVry University DeVry University was opened in Chicago by Dr. Herman DeVry in 1931. It was called DeForest Training School to prepare students for technical work in electronics‚ motion pictures‚ radio and later‚ television. It was in Chicago. In the 1940’s during WWII‚ DeVry University was selected by United States to educate Army Air Corps instructors on electronic devices. It was one of the first schools to be approved under the original G.I. Bill. In 1953 DeForest Training School became DeVry
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After I click the pause‚ the screen froze and there is a sentence remain on the screen‚ ’Oh‚ this land was made for you and me.’ There is a feeling from my heart which I can not explain with words‚ this felling contains angry‚ disappointed‚ sadness‚ but the most is the powerlessness to face the reality of the food industry. This kind of feeling happens once before‚ after I watched ’ The Cove’‚ feel anxious to do something and want to help‚ however‚ where to start and how? The first thought is to
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