1. Describe clearly the accounting changes Harnischfeger made in 1984 as stated in Note 2 of its financial statements. • Harnischfeger included net sales figure from Kobe Steel Ltd. Previously‚ only net gross margin generated from transactions with Kobe Steel Ltd was included. As a result‚ net sales figure increased by $28 million. • Harnischfeger incorporated certain foreign subsidiaries’ financial statements with fiscal year ending 31st July. The adjustment resulted in a net sales figure increase
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[pic] Basics of Economics Submitted to: Ms. Deepa Bhaskaran Submitted By: Sahil Bansal Venkat Batra Saurabh Satija Ravikant Gupta NANO CASE Q-1 Identify target market for nano ? Ans- The target market for nano would be The group of people that belongs th the lower-middle class
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different counselors who were no match for Will’s wit and charm‚ Professor Lambro decided to rely on one of his old college friends‚ counselor and professor McGuire. It is Professors McGuire character that I will analyze. Theory Description and Rationale Trait Theory Personality The trait theory approach lends to the suggestion that each individual’s personality is made up of broad dispositions. Our personality traits are relatively consistent over time and across situations‚ our traits are made
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RATIONALE BEHIND M&A Motives There are two types of motives involved in merger and acquisition and these are Explicit and Implicit motives. Explicit Motives • Synergy: Synergy means that the merged firm will have a greater value than the sum of its parts as a result of enhanced revenues and the cost base. • Economies of Scale: Economic of scale refer to the reduction in unit cost achieved by producing a large volume of a product. Horizontal mergers aim at achieving economies of scale. This
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1.0 INTRODUCTION Herbalife Ltd are a global nutrition company founded in 1980 that sells weight management‚ healthy meals and snacks‚ sports and fitness‚ energy and targeted nutritional products as well as personal care products. Herbalife distributes and sells its products through a network of independent distributors‚ using the direct selling channel. As of December 31‚ 2012‚ Herbalife sold their products in 88 countries to and through a network of approximately 3.2 million independent distributors
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market‚ naive investment strategies may lead to significant losses to the investors. A scientific evaluation of risk and return is very much required for any investor in a process to get maximum return at minimum risk. This study deals with the analysis of risk and return of 3 major stocks in banking sector‚ automobile sector and it sector listed in NSE‚ constructing a portfolio using these stocks and evaluating the benefit of diversification of risk using latent tools and techniques in an effort
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FINANCIAL RATIOS LIQUIDITY RATIOS Current Ratio: = current assets / current liabilities ▪ The higher the ratio‚ the greater the "cushion" between current obligations and a firm ’s ability to meet them. ▪ Use: An indication of a company ’s ability to meet short-term debt obligations; the higher the ratio‚ the more liquid the company is. Current ratio is equal to current assets divided by current liabilities. If the current assets of a company are more than twice the current liabilities
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accessible and comprehensible. This very big data overload could seem astounding. Luckily‚ many well-tested ratios out there make the task a bit less daunting. Comparative ratio analysis helps you identify and quantify of the desert hotel company ’s strengths and weaknesses‚ evaluate its financial position‚ and understand the risks you may be taking. As with any other form of analysis‚ comparative ratio techniques are not definitive. Numerous off the balance sheet and income statement factors can play
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even know the exact reason they were being deployed. Derek Seidman’s article tells the world that soldiers did not know why they were actually fighting. The article states: Few knew why they were fighting; once they arrived in-country‚ the Cold War rationale for the war felt like a vapid abstraction. The “body count” strategy seemed perverse‚ and military victories brought no political headway. As the war went on‚ few wanted to be‚ as the saying went‚ the last soldier to die for a mistake. This attitude
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Rationale of Scheme of Work The Hammond is a full time vocational training centre and offer courses in Musical Theatre (MT) or Dance (D). Both courses require ballet training‚ 5 times (D course) or 4 times (MT course) a week. The ballet training is split into 3 groups(A‚B and C) depending on different levels of ballet. The students are assessed to determine which group they go into in their two week induction course at the beginning of term. This scheme of work has been designed for level C group
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