1. Statement of the problem The issue in the formation of Jupiter is how each company will treat their investment in the company. This paper will perform a consolidation analysis that follows the guidelines of the VIE model laid out in ASC 810-10. I will determine whether Jupiter is a Variable Interest Entity and who is the primary beneficiary. 2. Relevant Facts • Saturn and Venus‚ two unrelated parties‚ formed Jupiter‚ a joint venture • Saturn owns 51% and Venus owns 49%‚ contributing
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Research Proposal Master Thesis submitted at the Vietnam University of Commerce Master Program: Business Administration IMC University of Applied Sciences Krems By Hoang Viet Thanh Submitted on: 15th April 2013 Working title Credit Risk Management at Standard Chartered Bank Vietnam Limited. Background In Vietnam‚ the economy developed through past year. Along with such development‚ many financial institutions have been established. The competition between banks is very
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the competition fair between members and quality control of products. The master craftsmen of the guilds would control these standards and would usually only be the person allowed to sell the product or to employ others to produce. To become a master one would have to meet a number of criteria including having completed an apprenticeship in the trade‚ and to have paid an entry fee to the guild. Once the craftsman became a master it also signified attainment of social standing above the majority of
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“Master Harold and the boys” Passage Essay In this passage from “Master Harold and the boys” by Athol Fugard‚ Hally is recalling a memory of his childhood about Him being in Sam’s room. Through dialogue‚ we are able to comprehend the racist views of that time period‚ and a special and unique relationship that would have been impossible at the time - a black man and a white boy‚ is examined through the use of descriptive language. Finally‚ with symbolism‚ religion is indirectly portrayed
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What is the present status of english in malaysia? Is it ESL‚ EFL or EIL (or is it all of the above) depending on which state or area you come from. Before I go any further‚ let me explain on what is ESL‚ EFL and EIL. English as a second language (ESL) is the use or study of English by speakers with different native languages. English as a Foreign Language (EFL) indicates the teaching of English in a non–English speaking region. Meanwhile English as an International Language (EIL) is the concept
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the peasants from the kings and the noblemen from the middle class. “Each individual has his position; he knows‚ on the whole what a lawful and honorable course of conduct it is.” (Baird 76). Shown by this quote‚ there is still an ethical statute of status in society one must have. How Hegel would put why people would be segregated into different classes is because conformity is part of universal reason in which humans are human agents of universal spirit. Absolute reason and spirit is free movement
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possibility to become a guild member. Being dishonourable‚ however‚ was fairly easy: illegitimate children‚ women‚ members of specific occupation and their relatives were not accepted as guild members (with the exception of widows of masters which were accepted as second-level master). Above restricting external competition‚ which was justified by the religious belief that the maximization of profits was a sin‚ internal rules were also laid down in medieval craft guilds: the aim of these rules was to prevent
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be discussing the master-slave relationship. I will give you an understanding as to how this union exists. Also I will brief you on how without this relationship a city would not exist. This paper will not only define the master-slave relationship but give quotations and examples that will help you the reader to fully understand this concept. In the master-slave relationship‚ with this union‚ the master can not exist without the slave. The slave is there to assist the master with the maintaining
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1. Describe Masters’ management style. Use evidence from the case study to support your answer. Masters’ management style can be described as the autocratic leadership style. He defined level of authority and responsibility clearly and strictly adhered to (Hickey et al‚ 2005‚ pp.23-7). According to the case study‚ Masters focused on cost control‚ and he had a strict expectations for two departments. Also‚ he didn’t believe the staff members‚ so he also had been interfering in the management of
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SPIN MASTER TOYS CASE OF STUDY Question 1: In order to evaluate the two manufacturers Wai Lung (WL) and Wah Shing (WS)‚ we use the weighted point method. (Trent p.24). The advantages of this methodology include the ability for the firm to include numerous evaluation factors and assign them weights according to the organization’s needs. (Khaled‚ Sanjoy p.3). We allocate an amount of “weight” to the different criteria based on importance. We choose the following criteria to select the supplier:
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