gave Harley the ability to exercise significant influence over Bike. Bike’s assets on that date were recorded at $10‚500‚000 with liabilities of $4‚500‚000. There were no other differences between book and fair values. During 2010‚ Bike reported net income of $500‚000. For 2011‚ Bike reported net income of $800‚000. Dividends of $300‚000 were paid in each of these two years. 49. How much income did Harley report from Bike for 2010? A. $120‚000. B. $200‚000. C. $300‚000. D. $320‚000. E. $500‚000.
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EconomiA 14 (2013) 185–198 The influence of interest on net equity and interest rates on tax neutrality – a case study of the Brazilian corporate taxation Aloísio Flavio Ferreira de Almeida a ‚ Nelson Leitão Paes b‚∗ b a Funda¸ cão Getúlio Vargas‚ EAESP‚ Brazil Programa de Pós-Gradua¸cão em Economia (PIMES/UFPE) e CNPq‚ Brazil Abstract In this paper we visit the capital income taxation in Brazil to know whether and to what extent interest on net equity (INE) has an influence on tax neutrality‚ i.e
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web’s multitude of information to the extent of the law. This principle of unrestricted access to the internet is currently known as net neutrality. Net neutrality is one of the key aspects of the internet that has allowed for it to grow so large. However net neutrality is currently facing an incredible battle for its survival. “Since 2005 the biggest opponents of net neutrality (Verizon‚ AT&T‚ Comcast and their allies) have lobbied against [it]” (Furnas). The same people who provide us with access
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Definition of a Net-Zero Energy Home A Net-Zero Energy Home (NZEH) is “capable of producing‚ at minimum‚ an annual output of renewable energy that is equal to the total amount of its annual consumed/purchased energy from energy utilities” and emits zero net carbon (1). This concept is becoming increasingly popular as people are becoming more aware of the effects of buildings on the environment. However‚ to build a net-zero home‚ in-depth design considerations to minimize “the energy requirements
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BANK OF AMERICA’S MASTERNET SYSTEM: A CASE STUDY IN RISK ASSESSMENT By Jeffery G. Szilagyi Abstract In 1982‚ Bank of America initiated the development of the Master Net trust accounting system. After $78 million in losses on the project‚ the bank announced in 1988 that its trust business was being given to a subsidiary because it could no longer handle the operational requirements. MasterNet quickly became known within the information system industry as a classic case of a system that had fallen
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Class Discussion 1. Dartmouth Inc’s latest net income was $1‚250‚000‚ and it had 225‚000 shares outstanding. The company wants to pay out 45% of its income. What dividend per share should it declare? 2. Garcia Industries has sales of $200‚000 and accounts receivable of $18‚500‚ and it gives its customers 25 days to pay. The industry average DSO is 27 days‚ based on a 365-day year. If the company changes its credit and collection policy sufficiently to cause its DSO to fall to the
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exceeded the cash deficit estimated on the cash budget. How would you interpret this result? 6. Table 3.5 presents a computer spreadsheet for estimating R& E Sup-plies’ external financing required for 2009. The text mentions that with modifications to the equations for equity and net sales‚ the fore-cast can easily be extended through 2010. Write the modified equations for equity and net sales. 7. Using a computer spreadsheet‚ the information presented below‚ and the
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Net neutrality is the principle of ensuring all Internet accesses are treated equally. Whether users are checking Facebook‚ posting photos on Instagram‚ shopping on Amazon‚ watching movies on Netflix or videos on YouTube‚ viewing all travel information through the Internet are treated equally. So that means that the Internet service provider (ISP)‚ such as Comcast‚ AT&T or Verizon cannot block or slow down access. Of the user into the content. Most of the debates about how to make net neutrality
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1. Calculate the molecular mass/formula weight for: KHSO3 2. How many of each type of atom are present in 0.667 mol of [CrCl2(NH3)4]Cl 3. Calculate the molecular formula for the compound that contains 40.92% C‚ 4.58% H‚ 54.50% O‚ and has a molecular mass of 176 u. 4. When 1.019 g of potassium reacts with O2‚ it forms 1.860 g of a rather strange compound. Find the empirical formula of this compound‚ and explain why it is strange. 5. How many grams of BaSO4 (s) are formed when an excess of BaCl2
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Specification sheet Diesel generator set NT855 series engine 320 kVA–440 kVA 50 Hz 320 kW–400 kW 60 Hz Description This Cummins® Power Generation commercial generator set is a fully integrated power generation system‚ providing optimum performance‚ reliability‚ and versatility for stationary standby‚ prime power‚ and continuous duty applications. Cooling system – Standard integral setmounted radiator system‚ designed and tested for rated ambient temperatures‚ simplifies facility design requirements
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