BIR said the regional trial court (RTC) in the National Capital Region (NCR) denied a petition for a temporary restraining order (TRO) filed by the Distilled Spirits Association of the Philippines‚ Destileria Limtuaco & Co‚ Emperador Distillers Inc and Tanduay Distillers. The BIR said the court backed the bureau’s arguments and denied the petition for a TRO on two grounds: - The absence of court authority to issue injunctions to restrain the collection of taxes; and - The absence of the petitioners’
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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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Warren Buffett 1. What is the possible meaning of the changes in stock price for Berkshire Hathaway and Scottish Power plc on the day of the acquisition announcement? Specifically‚ what does the $2.55 billion gain in Berkshire’s market value of equity imply about the intrinsic value of PacifiCorp? Answer1: The increase in the stock price of Scottish Power plc and Berkshire Hathaway indicate a market approval for the acquisition and created value for both buyers and sellers. Answer2: a
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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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Course Outline School: Advancement Department: English and ESL Program: N/A Course Title: College Communications 2 (ESL) Course Code: COMM-171 Total Course Hours: 45 Prerequisites/Co-requisites: Placement Based on Assessment Testing Eligible for Prior Learning Assessment and Recognition: No Originated by: Geri Dasgupta‚ Jennifer Mei‚ Patrick Muldoon‚ Nell Waldman‚ July 2005 Revised by: Doug Smith‚ Sarah Duffy‚ Michelle Buuck Date:
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Education This paper will outline the differences in competencies between Associate Degree in Nursing (ADN)‚ and Bachelor in Science of Nursing (BSN) prepared nurses. Then identify a patient care situation describing how nursing care or approaches to decision making may differ based upon the educational preparation of the nurse. The Free online Dictionary (2013) depicts competency as “The quality of being competent or capable of performing an allotted function.” Here is a comparison of two different
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Early Childhood Learners Renee Vasquez Grand Canyon University RDG 515 August 25‚ 2010 Abstract The following paper is comprised of two sections. The first section is a comparison chart concerning three levels of learners: early childhood‚ middle childhood‚ and adolescence. Different aspects for each learner are compared within the table. The second section details the early childhood learner and methods for meeting their needs. Early Childhood Learners The following is a comparison
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Internship Project Acknowledgment First of all‚ I thank: Mr.Zeeshan Ahmed Senior Manager - Risk Assurance Services (Systems & Process Assurance) at Price Waterhouse Coopers. He offered comprehensive business and technical training‚ professional examination training support as well as an excellent environment for career development. Ahmed Godil Manager-Risk Assurance Services-Internal Audit at PricewaterhouseCoopers Dr Kaup Mohammed. The Dean and Director of the London American
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Education is the process of easing learning ‚ or the procuring of knowledge ‚ variety of skills ‚ various values‚ different beliefs and habits. Education For All (EFA) is an international organisation led by UNESCO that is aiming to meet the learning requirements of all human beings. In this campaign ‚ regimes‚ development firm‚ civil society‚ non-government firms and the media are some of the partners working hard towards reaching these goals. The main aim of Education for All (EFA) is sustainable
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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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