Chapter 7 Solutions 7.3 Raven Assets taken over Plant and machinery Furniture and fittings Inventories Trade receivables Brand Liabilities Identifiable net tangible assets Consideration transferred Goodwill RM 340‚000 40‚000 60‚000 60‚000 100‚000 600‚000 (22‚000) 578‚000 650‚000 72‚000 Debit RM To record the purchase price Gimmick Realisation account (Being the agreed purchase price.) Assets taken over Realisation account Trade payable Accumulated depreciation
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traditional roles that Human Resource Management plays in an organisation and describe how changes in global economies have added new responsibilities. Discuss these in the context of the South African working environment. 1.1 - Traditional Roles that an HRM plays in an organisation Introduction: The job of HR‚ as is the job of all such departments‚ is to ensure that the business gets the most out of its employees. Another way to put this is that the human resource management needs to provide
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California Pizza Kitchen Summary California Pizza Kitchen is an upscale pizza parlor based out of California. It was founded in 1985 by defense attorneys Larry Flax and Rick Rosenfield in Beverly Hills‚ California. The company has 213 stores with approximately 41% of the stores located in California‚ 6 in foreign counties and the rest scattered throughout 27 other states in the U.S. It derives its revenues from three different sources: sales at company owned restaurants‚ royalties from franchised
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Summary 03 2 Resource Demands 04 2.1 Financial Resources 2.2 Human Resources 04 2.3 Physical Resources 05 2.3.1 Location 05 2.3.2 Technological Resources 05 2.3.3 Marketing 06 2.3.4 Infrastructure Resources 06 2.4 Intangible Resources 06 2.4.1 Brand 07 2.4.2 Reputation 07 2.4.3 Goodwill 07 2.4.4 Organizational Values 07 2.5 Value Chain Analysis 07 3 Resource Availability 09
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Executive Summary California Pizza Kitchen (CPK) was founded in 1985 by Larry Flax and Rick Rosenfield with a vision of offering customers designer pizza at reasonable prices. CPK’s target market is geared towards affluent customers making $75‚000 annually‚ and over the span of 2 decades the business was able to grow from a single location into 213 locations across 28 states and 6 foreign countries. CPK generates revenue from 3 main sources: company restaurants‚ franchises‚ and royalties. CPK stands
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tcs.com/industries/high_tech/topics/business-solutions/Pages/E-Learning-Education.aspx http://www.businessballs.com/traindev.html http://money.cnn.com/magazines/fortune/best-companies/2013/list/?iid=bc_sp_full http://mashable.com/2010/11/08/human-resources-social-media/ http://dspace.iimk.ac.in/handle/2259/404 http://web.ebscohost.com/ehost/detail?vid=3&sid=909d9818-4f54-4f5b-a0a5-16a7c36f29d4%40 http://www.jstor.org/stable/27753901?&%26acc%3Don%26wc%3Don%26fc%3Doff&prevSearch=&item=2&ttl=11158&returnArticleService=showFullText
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culture. A positive culture in an organization affects employees in a positive way. A positive organizational culture can result in high morale‚ less turnover‚ retention of high talent‚ employee openness‚ and higher returns on investments. Human Resources (HR) is an important keystone to an organization. This group is responsible for hiring employees and has a direct impact on the culture of the organization. By exploring organizations like Google‚ Zappos‚ Rackspace‚ one can observe that culture can
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WD5787.039-048 2/5/97 11:51 AM Page 39 HR AS A SOURCE OF SHAREHOLDER VALUE: RESEARCH AND RECOMMENDATIONS Brian E. Becker‚ Mark A. Huselid‚ Peter S. Pickus‚ and Michael F. Spratt1 Introduction The role of the Human Resource Management (HRM) function in many organizations is at a crossroads. On one hand‚ the HRM function is in crisis‚ increasingly under fire to justify itself (Schuler‚ 1990; Stewart‚ 1996) and confronted with the very real prospect that a significant portion of its traditional
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California Pizza Kitchen California Pizza Kitchen was first created in 1985 in Beverly Hills‚ California. By 2007 there were 213 locations throughout 28 states and 6 countries. Although 41% of the stores were based in California‚ keeping with the restaurants theme‚ the dining model flourished throughout the United States. For the second quarter of 2007‚ although they were faced with industry challenges such as raised commodity‚ labor and energy costs‚ they were still expected to break quarterly
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1. Discuss whether or not CPAs who provide accounting‚ taxation‚ and related services to small businesses have a responsibility to serve as the “moral conscience” of their clients. Yes‚ CPAs have the responsibility to serve as the “moral conscience” of their clients. This is especially important during the times when clients may try to “test the waters” so to speak‚ when advising the CPA to make questionable changes or alterations to clients’ financial documents. The AICPA Principles of Professional
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