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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Mega Fortune Dreams slot review The original Mega Fortune slot from NetEnt made a name for itself pretty quickly after its release and even managed to get into the world’s book of Guinness records with the biggest jackpot ever. It’s not a surprise that a few years later NetEnt came up with the idea of the sequel and launched Mega Fortune Dreams. Just like the original‚ it has a luxury life theme and three life changing progressive jackpots. Let’s check out the main differences between the two and
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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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Balanced Scorecard Business Model: the case of the Cordon Bleu-Tomasso Corporation Louis W. Frya; Laura L. Matherlya; J.-Robert Ouimetb a Texas A&M University - Central Texas‚ Killeen‚ TX‚ USA b Holding O.C.B. Inc.‚ Cordon Bleu International Ltd.‚ and Piazza Cordon Bleu-Tomasso International Inc.‚ USA Online publication date: 20 November 2010 To cite this Article Fry‚ Louis W. ‚ Matherly‚ Laura L. and Ouimet‚ J.-Robert(2010) ’The Spiritual Leadership Balanced Scorecard Business Model: the case
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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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Case Study: Purinex‚ Inc. Introduction The case asks for evaluation of different financing options. Gilad Harpaz is Purinex’s CFO and he needs to determine which one from the three options provides lowest risk‚ highest company value‚ and short term cash for operations. Purinex is a biotechnological company that has 35 patents pending in pharmaceutical field. It is one of the raising stars that may develop new drug for specific use in diabetes and sepsis. Company has 14 employees. Monthly burden
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v. Alza Corp.‚ the court found independent standing as the licensee had completely unrestricted rights to sue for infringement. The licensor‚ University of California‚ gave an exclusive license to Ciba-Geigy. Alza claimed that Ciba-Geigy lacked standing‚ but this
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Harnischfeger Corp 1. Describe clearly the accounting changes Harnischfeger made in 1984 as stated in Note 2 of its financial statements. On page 17‚ note 2 states that in 1984 Harnischfeger altered their depreciation from a direct method to the straight-line method for financial reporting purposes. They also included the products purchased from Kobe Steel‚ LTD and sold by them in their net sales instead of stating only the gross margin per unit. An adjustment of the residual values on certain
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CASE 1. COMTEC CORPORATION I. The Summary. The text tells us about the situation which took place with one of manufactures of microcomputers in Cambridge‚ Compec Corporation. It has some serious financial problems according to slow sales of its primary product (the Comtec 100 Microcomputer) in both domestic and international market. The president of the Compec‚ Dr. Daniel Needham made a decision to hire a seasoned consultant‚ Ms. Roberta Malcolm‚ to suggest recommendations for saving the
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every business decision should be taken carefully. When a company is facing a problem‚ it usually uses a problem solving process to identify a problem and analyze pros and cons among possible solutions. This paper is an analysis in regard to Citigroup Inc in order to identify possible problems that the company is facing. We are going to set out the problem-solving process based on PSU SBA framework. PSU SBA represents six steps in problem-solving process which are Position‚ Sense‚ Uncover‚ Solve‚ Build
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