1. Identify all the accounting policy changes and accounting estimates that Harnischfeger made during 1984. Estimate as accurately as possible the effect of these on the company’s 1984 reported profits. 1. Products purchased from Kobe Steel were included in net sales‚ as opposed to only reporting the gross margin on Kobe equipment. These net sales amounted to $28 million in 1984‚ although the amount was insignificant on net income. 2. Financial statements of some foreign subsidiaries
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1. Issue: Mabel has been working at Vandalay Industries for over 40 years. During her time working there she has always had excellent evaluations and received multiple pay raises‚ she also received the Employee of the Year award in 1989. Last week she was given a job termination notice effective in two weeks. The issue is whether Mabel can be terminated without just cause. Rule: Employment-at-will is‚ “Being an at-will employee means that your employer can terminate your employment at any time
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vendors‚ and robbery for its employees. The tort of negligence in this scenario includes the five essential elements of negligence‚ duty‚ breach of duty‚ the breach being the cause of injury‚ proximate‚ and the resulting damages (Lucas‚ 2008). In a case of negligence the individual or company may be held liable not only with negligence but sometimes with trespass‚ injury‚ and even mental or emotional harm (Lucas‚ 2008). However‚ the law requires these elements are proven in order to recover in a law
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After analyzing the different internal resources and capabilities at Teva‚ there are several resources which effectively give them a sustained competitive advantage‚ and distinctly set them apart from the competition. Going forward‚ it is critical for Teva to continue some business practices that have led them to be an industry leader in the pharmaceutical realm. One example of a resource that they have effectively exploited is their acquisition strategy. Their proactive approach to acquisitions
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In the case of Stryker’s struggles in addressing the quality issues with the actual orthopedic implant‚ there are several considerations that the company should have contemplated before creating their final product. The Freiberg team’s success depended on several key factors in the development of their navigation system. Choosing the right people should have been a priority when creating the devices as well as addressing problems and prioritizing the importance of the most critical issues‚ In addition
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CompuTech was founded by Marco Garibaldi in 1983. The founder developed a user-friendly word processing computer program‚ which received wide acceptance from both the academic and the business communities. A presentation package was developed by the company’s programmers‚ and the software also received wide market acceptance. However‚ Computech had a hard time when it decided to enter the financial spreadsheet market. Due to late entrance into the market‚ the company would face fierce competition
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I would attempt to discuss Candy’s wants and direction the initial session. The second session would be a review of the first session and focus on Candy’s self-evaluation of the situation and tentative plans for Candy to begin applying to her life. The thrid session would be a culmination of the first two session and focus on a analysizing what works and improvements of the plan. Reality treatment is identifying specific behaviors are incongruent with their wants and how people in the clients’ quality
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emergency care. Seventy-five of these practices refer some or all of their major surgeries and severe trauma cases to emergency care practices. On average‚ each primary care practice used 17 units of blood in 1995. Emergency care veterinarians: This segment makes up approximately 5% of the 15‚000 small animal veterinarians in the U.S. and provides emergency treatments such as surgeries and trauma cases. On average‚ each emergency care practice used 150 units of blood in 1995. Pet owners were also considered
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The first case of the day was will be referred to as T.O. This female registered nurse employed in Eureka‚ Missouri works overnight shifts. On August 20‚ 2014 to August 21‚ 2014 at approximately 1:15 am the Director of Nursing of the facility T.O works at was contacted by another Licensee’s coworker who reported that T.O was not acting right. T.O was reported of having slurred speech‚ was confusing coworkers’ names‚ appeared disoriented and staggered while working. The DON of the facility came in
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does not meet the mens rea requirements for intention to kill or cause grievous bodily harm. He cannot also be charged for unlawful act manslaughter because he has not committed an act but instead has failed to act. The court has established in the case of Adamako[1995] following Bateman [1925] ‚ that ordinary negligence requirements apply to ascertain the existence and breach of duty of care. Therefore‚ in order to be guilty of gross negligence manslaughter‚ D must owe a duty of care to V‚ must have
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