Chapter 1 the equity method of accounting for investments Chapter Outline I. Three methods are principally used to account for an investment in equity securities. A. Fair-value method: applied by an investor when only a small percentage of a company’s voting stock is held. 1. Income is recognized when dividends are declared. 2. Portfolios are reported at market value. If market values are unavailable‚ investment is reported at cost. B. Consolidation: when
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005 PHOENIX CONSTRUCTION‚ INC. and ARMANDO U. CARBONEL‚ petitioners‚ vs. THE INTERMEDIATE APPELLATE COURT and LEONARDO DIONISIO‚ respondents. [G.R. No. L-65295 March 10‚ 1987] TOPIC: PONENTE: FELICIANO‚ J. AUTHOR: NOTES: (if applicable) FACTS: 1. In the early morning of 15 November 1975‚ at about 1:30am‚ private respondent Leonardo Dionisio was on his way home from a cocktails-and-dinner meeting with his boss‚ the general manager of a marketing corporation‚ where he had taken "a shot or two"
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Industry Two—Internet Companies CASE 12 Google Inc. (2010): The Future of the Internet Search Engine Patricia A. Ryan Google began with a mission: to create the ultimate search engine to help users tame the unruly and exponentially growing repository of information that is the Internet. And most would agree that when the word “Google” became a verb‚ that mission was largely accomplished.1 IT HAD BEEN NEARLY SIX YEARS SINCE GOOGLE’S ATTENTION-grabbing initial public offering and‚ despite overall
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Toy Store/Department Survey When you walk into a toy store there is a distinct difference between what toys are meant for girls and boys. The boy aisle is colored blue and the girl aisle is pink‚ society has labeled blue as a boy color and pink as a girl color. These toy stores are subtly teaching kids what girls and boys should like by dividing the genders by colors. There are also different toys for different age groups‚ as kids get older toy stores determined
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at issue price without any additional paid-in capital reported. 6.Companies allocate the proceeds received from a lump-sum sale of securities based on the securities’ par values. 7.Companies should record stock issued for services or noncash property at either the fair value of the stock issued or the fair value of the consideration received. 8.Treasury stock is a company’s own stock that has been reacquired and retired. 9.The cost method records all transactions in treasury
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manager‚ such as Lew Frankfort‚ chairman and CEO of Coach‚ Inc.‚ aims to build a luxury brand like Coach‚ he invests millions of dollars in setting up a series of business strategies‚ including advertising on television‚ organizing fashion shows‚ and gaining the approval of fashion designers. These actions are decided based on how a luxury brand is built; essentially‚ the brand will guide the future steps of the company to a certain degree. Coach‚ Inc. is different from other more expensive luxury brands
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Chapter 13 – Store Layout and Design I. Introduction to Store Layout Management. Retailers can use the retail store itself to initiate and continue their relationship with customers. A. The store itself (e.g.‚ its layout) has the potential to overcome many of the negative attitudes/emotions customers may carry as they enter a retailer’s store. 1. 2. In fact‚ no other variable in the retailing mix influences the consumer ’s initial perception as much as the retailer ’s store itself. The two
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The Equity Theory of Motivation What is it? It is the theory that goes forward and tries to explain the relational satisfaction in terms of understanding of the fair distribution of the resources with the various interpersonal skills. Also known as the justice theories‚ the theory was found by John Stacey Adams‚ who maintained his pool of thought where employees who were searching for the maintenance of equity between two inputs that bring the jobs and the regular results that they will be
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Evaluation of the role and function of personnel departments within organizations and discussion of ways to improve their strategic value to the organization. Role of HR Departments The HR model of the four HRM perspectives devised by Ulrich helps clarify the role of Personnel Departments (University of Sunderland 2004‚ p. 75). Strategic Partner As Strategic Partner the HR Department creates an appropriate organisational architecture with the target of achieving a match between factors such as
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In my opinion‚ the APA Ethics Code is more organized compare to the Universal Values. The Ethics Code has more information that you can refer back to when you are stuck. However‚ both of them are just general guides for people to refer back when they are in a dilemma. The Universal Values have a short list of moral values. The APA Ethics Code has a long list of general ethical principles. For example‚ the American Psychological Association’s Ethics Code is only for people in the United States. It
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