BRIEF EXERCISES Brief Exercise 4–1 PACIFIC SCIENTIFIC CORPORATION Income Statement For the Year Ended December 31‚ 2013 ($ in millions) Revenues and gains: Sales .................................................................. Gain on sale of investments ............................. Total revenues and gains .............................. $2‚106 45 2‚151 Expenses and losses: Cost of goods sold ............................................ Selling..............................................
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PROBLEM SET 1 - SOLUTION PROBLEM 1 Part A - Record a liability (and expense) for $800‚000 in 2009. Since the loss has been recorded‚ we don’t have to disclose it. However‚ if the possible loss exceeds $800‚000 (or if the probable loss was a range and we only recorded the minimum) then we need to disclose. Part B - If only 80% of the cans were sold before 12/31/09‚ then record a liability of $640‚000. The recall of the cans sold in 2010 would be disclosed as a subsequent event. Part C - Disclose
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Executive summary Contents: 1. Introduction 2.0 Current design 2.1 Product Description 2.2 Applications 2.3 Value analysis 2.4 Product life cycle 2.5 Manufacturing method and materials 3.1 Re- Design 3.2 Value analysis 3.3 Design for manufacture 3.4 Design for assembly 3.5 Design for Dis-assembly 3.6 Design for sustainability 4.1 Conclusion References Appendix Executive Summary A blinder is a smooth maker which provides various services. It has different kind of
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When coming to the discussion whether strict teachers can produce outstanding students‚ most of us must have our thumbs up and find it absurd and ludicrous if one claimed the famous Chinese saying is wrong. Undoubtedly‚ strict teachers have high expectation on their students and always demand them to do their best. Under such a strict confinement‚ students would become more obedient and disciplined. As a result‚ to a certain extent‚ students may have a better academic result since they follow what
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Microbial Cell Factories BioMed Central Open Access Research Metabolic engineering of Saccharomyces cerevisiae for the production of n-butanol Eric J Steen1‚2‚ Rossana Chan1‚3‚ Nilu Prasad1‚3‚ Samuel Myers1‚3‚ Christopher J Petzold1‚3‚ Alyssa Redding1‚3‚ Mario Ouellet1‚3 and Jay D Keasling*1‚2‚3‚4 Address: 1Joint BioEnergy Institute‚ 5885 Hollis Avenue‚ Emeryville‚ CA 94608‚ USA‚ 2Department of Bioengineering‚ University of California‚ Berkeley‚ CA 94720‚ USA‚ 3Physical Biosciences
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thereof‚ is a consistent motif found within both utopian and dystopian novels and movies. These stories provide a wide array of opinions about the role of machines in life. Certain authors‚ such as Bellamy‚ would argue advancements and use of machinery is necessary to push society to a better‚ brighter future. However‚ reading Forster’s The Machine Stops makes one question the influence of machinery in our lives. Technology‚ like most things in life‚ can be considered both enslaving and liberating
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Product * A good‚ idea‚ method‚ information‚ object or service created as a result of a process and serves a need or satisfies a want. It has a combination of tangible and intangible attributes (benefits‚ features‚ functions‚ uses) that a seller offers a buyer for purchase. The Product Concept * This orientation holds that consumers will favor those products that offer the most quality‚ performance‚ or innovative features. * A philosophy that a good product creates its own market‚
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Science fiction made its way in ruling our lives. Technology is all around us. Year by year‚ centuries over centuries‚ the dependency towards technology is exacerbating. This situation however‚ have been predicted by a story titled “The Machine Stops” that was written last century‚ and is predicting how humanity will be driven away by technology advancement. This situation is also pictured in the movie “The Transcendence”‚ that was released in the 21th Century‚ and how humanity is being used and
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The ultimate marketing machine Jul 6th 2006 | SAN FRANCISCO From The Economist print edition Thanks to the power of the internet‚ advertising is becoming less wasteful and its value more measurable IN TERMS of efficiency‚ if not size‚ the advertising industry is only now starting to grow out of its century-long infancy‚ which might be called “the Wanamaker era”. It was John Wanamaker‚ a devoutly Christian merchant from Philadelphia‚ who in the 1870s not only invented department stores and price
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Pricing productsIntroduction Products and services have a price just as they have a value. Many non-profit and all profit-making organizations must also set prices. Pricing is controversial and goes by many names: Price is all around us. You pay rent for your apartment‚ tuition for your education. The airline‚ railway‚ taxi and bus companies charge you a/are; the local utilities call their price a rate; and the local bank charges you interest for the money you borrow ; the guest lecturer charges
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