include products purchased from Kobe Steel in their net sales. Before November 1‚ 1983 only the gross margin on Kobe products was included in their net sales. Harnischfeger was also going to include the financial statements of certain foreign subsidiaries were included on the basis of their fiscal years ended July 31 to September 30. Even though there was no significant impact on net income‚ this did help to increase their net sales by $28 million from Kobe Steel and $5.4 million from foreign subsidiaries
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characterize its structure? Did the structure fit the strategy and environment? Why do you think it took nearly two decades for Black & Decker to effect a change in strategy and structure? 4 [Source of questions: Hill (2009) International Business: Competing in the Global Marketplace‚ 7th edn‚ NY: McGraw-Hili‚ 535- 36.] Guidelines Your assignment should not exceed 4‚000 words and should be typed or produced on a PC. 2 3 Your answer should be in essay form. Use complete sentences. You can provide
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INTRODUCTION Zakat is considered to be a personal responsibility for muslim to ease economic hardship for others and eliminate inequality. It is obligatory for all who are able to do so. The zakat is considered by muslim to be an act of piety through which one expresses concern for the well-being of fellow muslim‚ as well as preserving social harmony between wealthy and poor. The importance of zakat is one of five pillar of Islam which is giving the practice of charitable giving by muslim
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discovered. This microstructure was named by Bian’s colleageus at the United States Steel Corportion. At first microstructure of martensite and bainite seem similar‚ which had many aspects on their transformation of mechanisms. Microstructure of bainite seems to be darker than the mastenisite under a microscope. The reason behind bainite structure became useful was because of its hardness. There are few Heat treatments that steel can be tested by such as Annealing‚ quenching Harderning‚ and Normalizing.
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management concluded the large fixed cost absorbed sale figure. First it is important to understand the standard costing system implemented in Rubber group. Standard costing assigns quantity and price standards to each component of variable and fixed costs in calculating the total cost. In the case of NASA‚ the system uses standard purchasing price (input cost) and standard inputs usage in place for variable costs‚ and standard spending price (input cost) and standard
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at Zhujiang Iron and Steel Company Zhujiang iron and steel company (ZISCO) is an important strategic business unit within Guangzhou iron and steel enterprises holding limited (GISE)‚ established in 1997 as a state owned organization. Before 2003‚ ZISCo pursued a product differentiation strategy with a focus on domestic niche markets because ZISCo was new in steel market and had no distribution channel. With this strategy ZISCo couldn’t achieve economies of scale‚ minimum cost‚ high product quality
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Financial Reporting & Analysis April 19th‚ 2013 Case Study- Harnischfeger Corporation 1. Describe clearly the accounting changes Harnischfeger made in 1984 as stated in Note 2 of its financial statements. The accelerated depreciation method was changed from to straight-line on all company assets that caused to increase after-tax net income for 1984 by $11.005 million. The cumulative effect of change in 1984 there will
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Introduction According to Tonkin (2008)‚ low –cost housing is dwelling units whose total housing costs are deemed affordable to a group of people within a specified income range‚ low cost housing includes social housing and low income housing. In South Africa these houses have been provided through the Reconstruction Development Program (RDP). Since 1994‚ the government has been implementing this program to address the housing backlog which is continuously increasing. The post-Apartheid has era
Free South Africa Racial segregation Affordable housing
A SEMINAR ON “SYNTHESIS OF LOW COST ADHESIVES FROM PULP & PAPER INDUSTRY WASTE” For the partial fulfillment of degree of Bachelor of Technology Submitted by DINESH G. TEMBHURNE (20090557) Under the guidance of MISS. NAZLI GITE. DEPARTMENT OF PETROCHEMICAL ENGINEERING DR. BABASAHEB AMBEDKAR TECHNOLOGICAL UNIVERSITY‚ LONERE (RAIGAD) - 402 103 2010-2011 DR. BABASAHEB AMBEDKAR TECHNOLOGICAL UNIVERSITY LONERE - 402 103‚ TAL – MANGAON
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CHAPTER 19 CORPORATIONS 1. – THE NATURE AND CLASSIFICATION OF CORPORATIONS A corporation is a legal entity created and recognized by state law. It can consist of one or two persons identified under a common name. CORPORATE PERSONNEL When an individual purchases a share of stock in a corporation‚ that person becomes a shareholder and owner of the corporation. Shareholder and corporations are liable. THE LIMITED LIABILITY OF SHAREHOLDER One of the key advantages of the corporate forms
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