The purpose of this case study is to discuss the issues related to stock options and how they should be accounted for. Introduction In the early 1990s‚ FASB proposed an accounting rule calling for corporations to recognize compensation expense for certain stock options when they were granted to executives and employees. This proposal was met with strong opposition from many different sources including: Congress who passed a resolution by vote urging FASB to drop the proposed standard‚ business
Premium Finance Stock market Financial Accounting Standards Board
Personal protective equipment (PPE) is a very important and integral part of any safety and health system. Personal protective equipment is used in many industries and it’s very common for workers wear more than one type of PPE to protect against different hazards in the workplace. PPE should always be comfortable for the user‚ compatible with their body type‚ and effective when protecting them from the hazards. PPE is not always the first step to take when preparing or improving a safety
Premium Personal protective equipment Occupational safety and health Employment
A phase transfer catalyst or PTC in chemistry is a catalyst which facilitates the migration of a reactant in a heterogeneous system from one phase into another phase where reaction can take place. Ionic reactants are often soluble in an aqueous phase but insoluble in an organic phase unless the phase transfer catalyst is present. Phase transfer catalysis (also PTC) refers to the acceleration of the reaction by the phase transfer catalyst. Phase transfer catalysts for anion reactants are often
Premium Chemistry Ion Chemical reaction
Chapter 1 to 3 Chapter 9 Revision on Financial Derivatives & Properties of Options Prices • What are financial derivatives? What are their roles in finance? • Give examples of derivatives and draw their profit diagrams. • Name some financial derivatives that are traded in Bursa Malaysia. 2 • Definition A financial instrument that has a value determined by the price of something else Risk management. Derivatives are tools for companies and other users to reduce risks Speculation
Premium Call option Put option Option
international principles. The wave of merger and acquisitions that currently swept through the banking sector started after the announcement by the state bank of Pakistan‚ that banks in Pakistan should beef up their minimum capital adequacy ratio should according to bank risk weighted assets or set by SBP. Mergers and Acquisitions are commonplace in developing countries of the world but are just becoming prominent in Pakistan. Merger and acquisition is simply another way of saying survival of the
Premium Mergers and acquisitions
MKT 498 November 5‚ 2012 Delynn Byars Alternative Marketing Options In the following paper will learn about five alternative marketing options that Apple Inc. may use to promote their iPhone 4. One will see a ranking of a minimum of five marketing options‚ which may be known as categories of advertising‚ personal selling‚ public relations‚ and promotions. These marketing options will target individuals who are between the ages of 18-35‚ that mainly includes the youth population covering
Premium Marketing Sales
ALZHEIMER’S DISEASE DESPERATELY NEEDS MORE 1 Alzheimer’s Disease Desperately Needs More Research Funding Kirti Bhagat Grand Canyon University ALZHEIMER’S RESEARCH DESPERATELY NEEDS MORE 2 Alzheimer’s Research Desperately Needs More Research Funding Alzheimer’s disease is fast-becoming one of the most common maladies suffered by Americans‚ yet promising research on this illness that
Premium California Alzheimer's disease Dementia
Land Acquisition in Zambia 1. The global food crisis 2. Merits and demerits of land acquisition 3. Zambia: country profile 4. Issues around land acquisition in Zambia 1. The global food crisis: Due to the effects of food price crisis of 2007-2008‚ there was growing concern among the nations about the food security. There was surge in demand for food products by the food importing countries and subsequently food-producing countries imposed some restrictions on the food exports
Premium Agriculture
DEPARTMENT OF CHEMICAL ENGINEERING Indian Institute of Technology Madras Chennai – 600 036 CH 3080 Process Equipment Design Problem set – IA 1. Crude oil‚ specific gravity of 0.887‚ flows through the piping shown in Figure. Pipe A is 50-mm Schedule 40‚ pipe B is 75 mm Schedule 40‚ and each of pipes C is 38-mm Schedule 40. An equal quantity of liquid flows through each of the pipes C. The flow through pipe A is 6.65 m3/h. Calculate (a) the mass flow rate in each pipe‚ (b) the average linear
Premium Water Heat exchanger Fluid dynamics
Extended Assignment T2: Children and young people’s play and learning The Foundation Phase D1/D2/A1 For this extended assignment I have chosen to look at how the Foundation Phase has an effect on children and young people’s play and learning. The Foundation Phase is a curriculum for children three to seven years of age and emphasises the importance for children to learn through play. Within the Foundation phase it is important that practitioners allow children time and opportunities to play and
Premium Developmental psychology Learning Psychology