DATE: December 7‚ 2012 TO: Polluter Corp. FROM: SUBJECT: Emissions Allowances Facts: Polluter Corp‚ has recently spent $3 million to purchase emission allowances‚ with a vintage year of 2012‚ in order to meet the need for additional EAs in the fiscal years 2010-2014. They will also need to sell EAs‚ with a vintage year of 2016‚ in order to offset the costs of the purchase. It is to my understanding that the need for EAs arose because of the significant amount of greenhouse gases emitted by
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Polluter Corp. (the “Company”)‚ an SEC registrant‚ operates three manufacturing facilities in the United States. The Company manufactures various household cleaning products at each facility‚ which are sold to retail customers. The U.S. government granted the Company emission allowances (“EAs”) of varying vintage years (i.e.‚ the years in which the allowance may be used) to be used between 2010 and 2030. Upon receipt of the EAs‚ the Company recorded the EAs as intangible assets with a cost basis
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Research Note on the Stocks of CALATA CORPORATION Submitted by: Shaira Marie Bual Aries Kathleen Cambarijan Napoleon Fortis Cristel Mercado Debbie May Poblacion Nova Angelique Ramos Janica Bianca Talisayan Submitted to: Mr. Rolan Literatus CPA‚ MBA Date: May 25‚ 2015 I. Corporate Background CALATA CORPORATION fully owns and operates its own chain of retail stores named AGRI - the largest retailer of the country’s choice brands such as AGRI Crop Protection‚ Heisenberg veterinary
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Directors owe various fiduciary duties to the company as they have a fiduciary relationship with the company they are working at. An example of a case will be Hospital Products Ltd v United States Surgical Corp ‚ which explained that a significant feature of a fiduciary relationship was that the fiduciary agrees to act on behalf in another party’s interests. At common law‚ directors are required to act in good faith in the best interests of
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Diapers One morning‚ a Costco store in Los Angeles began running a little low on size-one and size-two Huggies. Crisis loomed. So what did Costco managers do? Nothing; They didn’t have to‚ thanks to a special arrangement with Kimberly-Clark Corp.‚ the company that makes the diapers. Under this deal‚ responsibility for replenishing stock falls on the manufacturer‚ not Costco. In return‚ the big retailer shares detailed information about individual stores’ sales. So‚ long before babies
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Uttam Kumar Dey Marketing Analytics Assignment 3 Part 1 Do box office rankings affect a movie’s long-term box office performance? To understand the effect of a movie’s box office rankings has on its box office performance‚ Nonlinear Estimation models can be used to interpret the relationships and make recommendations. First‚ let us familiarize ourselves with the relationship‚ in the movies database‚ we are trying to analyze. This relationship is as below: Subsequent Earnings = b0*exponential(b1*ReleaseRank)
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Case Study: Cunard Line Ltd.‚ Managing Integrated Marketing Communications 1. For 1992‚ why did they select the marketing communications activities in the case? By 1992‚ there had been a shift in advertising strategy due to worldwide recession in the early 1990s. As result‚ there was more pressure to achieve immediate sales results‚ i.e.‚ to fill the ships and thus temptation to resort to more price-oriented appeals to customers. Cunard needed to strategically allocate the budget for marketing communications
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JIELIANG PHONE HOME CASE STUDY PROBLEM STATEMENT Jieliang (DL) is a line worker at Precision Electro-Tech’s Dongguan‚ China manufacturing plant. During a plant walk through‚ Marty Cole (OEM – Global Team) witnessed Jieliang being publicly disciplined in front of her fellow line workers for not following Total Quality Control (TQC) procedures and using her own method. ANALYSIS Precision Electro-Tech is a large contract manufacturer (CM) that produces products (i.e.‚ cell phones) for another
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1. Describe clearly the accounting changes Harnischfeger made in 1984 as stated in Note 2 of its financial statements. In 1984‚ the Corporation has computed depreciation expense on plants‚ machinery and equipment using the straight-line method for financial reporting purposes. Prior to 1984‚ the Corporation used principally accelerated methods for its U.S. operating plants. 2. What is the effect of the depreciation accounting method change on the reported income in 1984? How will this change
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Draft MW Petroleum Corporation (A) Background: In late 1990‚ the group of Amoco Corporation and Apache Corporation had begun talking regarding the possible acquisition of MW Petroleum from Amoco to Apache. MW Petroleum Corporation is a wholly owned subsidiary of Amoco Corporation which has its own reserves‚ management team and with full ownership in geologic and engineering data. MW Petroleum‚ a free-standing exploration company that was even as large as some of independent oil companies. It
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