Exercise 16–1 Requirement 1 Since taxable income is less than pretax accounting income‚ a future taxable amount will occur when the temporary difference reverses. This means a deferred tax liability should be recorded to reflect the future tax consequences of the temporary difference. Income tax expense (to balance) 140‚000 Deferred tax liability ([$400‚000 – 250‚000] x 35%) 52‚500 Income tax payable ($250‚000 x 35%) 87‚500 As a result‚ net income is $260‚000: Pretax accounting
Premium Generally Accepted Accounting Principles Balance sheet Taxation
Organizational Recruiting and Selection Plan University of Mary Washington – College of Business MBUS 521 A1 - Human Resources Management Dr. Bob Greene September 11‚ 2010 In fiscal year 2010 WRI will have hired approximately 60 new staff. Given a 35% increase projected‚ which includes growth over the last fiscal year‚ tremendous growth over the past 3 years‚ and the projected 20% upcoming growth; recruitment and retention need to be a top priority for the organization. Position
Premium Recruitment Human resource management Management
EVALUATING RESTAURANT Olive Garden One of my favorite restaurants is Olive Garden. Without going to Italy to taste their traditional food just come in to Olive Garden and experience the Italian food. They offer wide varieties of Italians food. While the restaurants are similar in the type of food they prepare the difference in their atmosphere‚ menu and services will assist the customers in making the big decision on which one they like to satisfy their appetite. Olive Garden is the
Premium Restaurant Eating Food
Evaluating Learning & Development Activities Welcome‚ L&D team‚ to today’s Lunch & Learn. I hope you’ve enjoyed your lunch‚ now for the learning. We’ll be discussing the benefits of evaluating L&D activities and this handout covers 5 points: 1. Glossary of terms 2. Defining the purpose of evaluation (stakeholders’ perspective) 3. Return on Investment and how it can be measured (example included) 4. Approaches to evaluation 5. Evaluation tools 1. Glossary
Premium Evaluation Education Educational psychology
during the period of withdrawal how exercise can regulate your mood? no doubt we all believe that exercise is a magical key to lead a long and healthy life. Exercise has several benefits on our mind and body. By doing exercise regularly‚ the can stay away from a lot of body ailments which are a must with the advancing age. For seniors following an exercise routine is the ideal way to enhance their energy level and is stay fit. This is common that with advancing age we become less active. Lack of
Premium Physical exercise Obesity Exercise
Exercises 1. Synergy Valuation a. Cost and revenue synergies Managers of an acquiring company anticipate cost savings pretax of $50 million in the first year of the deal and $100 million the next and that thereafter the savings would grow @ inflation‚ 2%. Marginal tax rate is 30%. The firm must invest $1 billion to achieve these savings and starting in the third year must spend 5% of the pre-tax savings to sustain the rate of savings. As part of rationalization of operations‚ some assets will be
Premium Revenue Cash flow Stock
Cardio Pulmonary Practical The main aim of the practical was to assess‚ what affects did light exercise have on the systolic and diastolic blood pressure‚ heart and respiration rate‚ tidal volume‚ minute volume and percentage of gas. The readings were taken before exercise‚ during exercise and after exercise. Blood pressure is defined as the amount of pressure exerted on the vessels walls‚ during blood flow. Blood pressure can be measured using a sphygmomanometer. The upper value indicates the
Premium Blood pressure Blood Heart
Web Source Evaluation What is your expository essay topic? My expository writing essay is on Healthy Eating and Dieting. Provide the URL of the Website? http://www.amazinghealth.org/ Provide the name of the website? Amazing Health Primary use: Other: I read the articles for tips on: healthy eating and recipes. What is the purpose or goal of this Web site? The goal of the website is to help people discover how they can live longer and live life to the fullest! To help people
Premium Nutrition Website World Wide Web
How do you plan to fit a variable 40 hour schedule into your schedule this summer? Describe in detail what you envision your week looking like. I plan to fit a 40 hour variable schedule into my schedule this summer‚ because I will not have any classes since I will be graduating‚ and I will not have anything such as vacations‚ etc.‚ that would interfere with schedule. My schedule will be completely free‚ so therefore I am able to work any kind of schedule. A typical week for me I envision it as waking
Premium Problem solving Apple Inc.
Owing the Government Our Obedience: Socrates’ defense for Not Doing Injustice When Injustice is Done to You In the dialogue of “Crito” by Plato‚ a person by the name of Crito has come to try and persuade Socrates to escape from jail as he feels he is being wrongfully accused. Socrates basically asks Crito to plead his case and if he can come up with enough good reasons then Socrates will escape‚ if not he will stay. As Crito begins attempting to persuade him‚ Socrates ends up stating two main premises
Free Plato Aristotle Rhetoric