EXERCISE 16-13 (15–25 minutes) 1/1/14 No entry (total compensation cost is HK$450‚000) 12/31/14 Compensation Expense 225‚000 Share Premium—Share Options (HK$450‚000 X 1/2) 225‚000 12/31/15 Compensation Expense 225‚000 Share Premium—Share Options 225‚000 5/1/16 Cash (9‚000 X HK$20) 180‚000 Share Premium—Share Options 405‚000* Share Capital—Ordinary (9‚000 X HK$5) 45‚000 Share Premium—Ordinary 540‚000 *(HK$450‚000 X 9‚000/10‚000) 1/1/18 Paid-in Capital—Share Options
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Chapter 16 Extra Problem Prepare the necessary entries from 1/1/14-2/1/16 for the following events using the fair value method. If no entry is needed‚ write "No Entry Necessary." 1. On 1/1/14‚ the stockholders adopted a stock option plan for top executives whereby each might receive rights to purchase up to 18‚000 shares of common stock at $40 per share. The par value is $10 per share. 2. On 2/1/14‚ options were granted to each of five executives to purchase 18‚000 shares. The options were non-transferable
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OUTLINE Thesis: The show 16 and pregnant could be glamorizing teen pregnancy Three main reasons. 1. Not long after the show started all of the girls on the show was being put in tabloids and magazines. 2. Teenagers are watching the show and thinking that if they have kids at there age they could become famous. 3. Teens may envy the shows stars for their fame and fortune and wish to become pregnant in hopes of earning the same
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Case #16 Reed’s Case Study and Questions 1.) Liquidity Ratios | Reed | Industry | Current Ration | 2.0 | 2.7 | Quick Ratio | 0.94 | 1.6 | Receivables turnover | 4.93 | 47.4 | Avg. Collection Period | 74.08 | 47.4 | Efficiency Ratios | Reed | Industry | Total Asset Turnover | 1.28 | 1.9 | Inventory Turnover | 2.91 | 7 | Payable Turnover | 6.97 | 15.1 | Profitability Ratios | Reed | Industry | Gross Profit Margin | 29.8% | 33 | Net profit Margin | 4.2% | 7.8 | Return on
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BTEC NATIONAL IN BUSINESS (LEVEL 3) Unit 16 – Human Resource Management in Business The study of human resource management will help you understand an organisation‚ its structure‚ the way it works and its culture. Organisations need their employees to contribute effectively to the achievement of the organisational purpose. In order to achieve this‚ staff will have to be properly selected‚ trained and managed. Managers have to understand how to motivate employees and win their commitment to the
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manufacturing industry is the sixth largest in the world‚ with an annual production of more than 3.9 million units in 2011. According to recent reports‚ India overtook Brazil and became the sixth largest passenger vehicle producer in the world (beating such old and new auto makers as Belgium‚ United Kingdom‚ Italy‚ Canada‚ Mexico‚ Russia‚ Spain‚ France and Brazil)‚ grew 16 to 18 percent to sell around three million units in the course of 2011 and 2012. Mandeep Kaur and Sandhu (2006) attempted to find out the
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MTV TV series “16 and Pregnant” “16 and Pregnant” “It shows the consequences of having unprotected sex and the reality of what happens after the baby is born.” They either choose to have an abortion‚ choose to keep the baby‚ or choose to give it up for adoption. Many of the teens keep the baby‚ but either drop out of high school and find a part time job or just dropout and stay home with the baby. Many people dislike the shows‚ but I think they help teens understand the realities of being unwed
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In the state of Pennsylvania you can obtain a driver’s license at 16 years of age. There are a lot of disadvantages for teens driving at that age. Statistics and research show that their brains aren’t fully develop‚ they don’t have enough hours or time driving under the different weather conditions‚ they are more prone to having accidents‚ and their insurance rates are high. You would think teenagers would be the world’s best drivers. Their muscles are supple and their reflexes are quick. Though
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Teletech Corporation‚ 2005 Raider Dials Teletech “Wake-Up Call Needed‚” Says Investor New York—The reclusive billionaire Victor Yossarian has acquired a 10 percent safe in Teletech Corporation‚ a large regional telecommunications firm‚ and has demanded two seats on the firm’s board of directors. The purchase was revealed yesterday in a filing with the Securities and Exchange Commission‚ and separately in a letter to Teletech’s CEO‚ Maxwell Harper. ‘The firm is misusing its resources and not earning
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Is 16 to young? What risk are you putting your child in when you let them get their permit or license? From 2000 to 2006‚ the number of teenage driver’s ages 15 to 19 killed in a car accident was 19‚058. The first year that they are behind the wheel they are at the highest risk of having a car accident. So think about what could happen only days after you take them to the DMV. Contention 1 Teen drivers are more likely to get into an accident than older more experienced drivers. Mostly due to the
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