Chapter 1 the equity method of accounting for investments Answers to Questions 1. The equity method should be applied if the ability to exercise significant influence over the operating and financial policies of the investee has been achieved by the investor. However‚ if actual control has been established‚ consolidating the financial information of the two companies will normally be the appropriate method for reporting the investment. 2. According to Paragraph 17 of APB Opinion 18‚ "Ability
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In society‚ authority and its rules are respected by people in the community through acts of obedience. Authority is not only the government laws‚ but can also be people with a higher status‚ such as parents‚ teachers‚ or employment managers. As long as people obey those with authoritative power‚ they will receive rewards‚ or at least avoid punishment‚ even when the command requires unjust actions towards another person. For example‚ Hitler’s propaganda that made the Germans believe that the Jews
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Recommendations to Improve Our Criminal Justice System Sami-Marcia Donovan EN234 – Computers in Law Enforcement July 6‚ 2013 Ivy Bridge College/Tiffin University Abstract The American Criminal Justice System is a multifaceted legal system that provides resources for policing American society and disciplining individuals who may present a threat to its citizens. The Criminal Justice System is commissioned with ensuring that criminals are penalized appropriately for their crimes and rehabilitated
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The uniqueness of Solution-Focused Brief Therapy is focusing what is possible‚ rather than thinking negatively about a problem. It is not necessary to identify the cause of the problem for change to occur in the approach. Also‚ SFBT does not specify any solution to problems because there are various ways to solve the problem. Clients are allowed to choose their goals. The main concepts SFBT is the conversation with clients on creating success and the client’s vision of the solution. The following question
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Morgan Lewis Jo Moore La 4th 27 October 2014 Abigail is to blame for the Salem witch trials because she lied about multiple times on several occasions. Abigail Williams bears the most guilt in the Salem Witch Trials because she manages to pin the whole thing on Tituba‚ she’s brought up Elizabeth proctors name in court on many occasions‚ and she and John proctor had a secret affair. First off‚ Abigail was the person who encouraged witchcraft but goes around blaming everyone else for doing it. She
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CBI Holding Company‚ Inc. Case Solution I. Summary A CBI Holding Company was a New-York based parent company for several wholly-owned subsidiaries. These marketed an extensive line of pharmaceutical products that were purchased from drug manufactures‚ warehoused in storage facilities and then resold to retail pharmacies‚ hospitals long-term care facilities and related entities. CBI’s chairman and president Robert Castello was the seat of the CBI‘s troubles and principal implementer of
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“The New Beetle” (HBS) Case Study Analysis This case study discusses the history of Volkswagen (VW) in America and in particular the launch and relaunch of one of the most successful VW models‚ the Beetle. 1. Why would positioning the New Beetle be considered Mission Impossible? Volkswagen (VW) started their business in the US in 1949 with the very successful Type 1 or as it was know‚ Beetle. In the 80’s‚ due to several reasons from legislation to Japanese competition‚ VW had to stop its production
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market risk and expected return. (1) RISK AND RETURN OF A SINGLE ASSET: Capital gains/ loss yield Current Yield Rate of Return=[Annual income/Beginning price]+[{Ending price-Beginning price}/ Beginning price] OR Total return = Dividend + Capital gain= Rate of return Dividend yield Capital gain yield R1 DIV1 P1 P DIV1 P P 0 0 1 P P P 0 0 0 (2) PROBABILITY DISTRIBUTION AND EXPECTED RATE OF RETURN: E(R)=∑(i=1 to n)=p(i) *R(i)‚ where‚ E(R)=expected return‚ n=number of possible
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chapter provides the background and rationale for this project. It discusses about the objectives and significant for this project along with the issues and problem from existing classroom reservation system that led to the development of new system. It also discusses about the importance of the new system and new methods that will be used. 1.1 Background of Project Technology is the collection of methods‚ techniques and processes used in production of goods‚ services‚ and in the organization of human
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1. How would you evaluate the capital budgeting method used historically by AES? What’s good and bad about it? “When AES undertook primarily domestic contract generation projects where the risk of changes to input and output prices was minimal‚ a project finance framework was employed.” Usually‚ project finance framework is used when the project has predictable cash flows‚ which can easily represent operating targets through explicit contract. When cash flows are certainty‚ the company can have
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