DATE: December 7‚ 2012 TO: Polluter Corp. FROM: SUBJECT: Emissions Allowances Facts: Polluter Corp‚ has recently spent $3 million to purchase emission allowances‚ with a vintage year of 2012‚ in order to meet the need for additional EAs in the fiscal years 2010-2014. They will also need to sell EAs‚ with a vintage year of 2016‚ in order to offset the costs of the purchase. It is to my understanding that the need for EAs arose because of the significant amount of greenhouse gases emitted by
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Harvard Business School 9-289-047 Rev. April 1‚ 1998 Marriott Corporation: The Cost of Capital (Abridged) In April 1988‚ Dan Cohrs‚ vice president of project finance at the Marriott Corporation‚ was preparing his annual recommendations for the hurdle rates at each of the firm’s three divisions.部门 要求报酬率 Investment projects at Marriott were selected by discounting the appropriate cash flows by the appropriate hurdle rate for each division. In 1987‚ Marriott’s sales grew by 24% and its return on equity
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Polluter Corp. (the “Company”)‚ an SEC registrant‚ operates three manufacturing facilities in the United States. The Company manufactures various household cleaning products at each facility‚ which are sold to retail customers. The U.S. government granted the Company emission allowances (“EAs”) of varying vintage years (i.e.‚ the years in which the allowance may be used) to be used between 2010 and 2030. Upon receipt of the EAs‚ the Company recorded the EAs as intangible assets with a cost basis
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restaurants are owned and run by independent local men and women as the result of franchising. McDonald’s is known as a sign of globalization‚ as it operates all over the world. The first restaurant was founded in 1940 by Richard and Maurice McDonalds in San Bernardino‚ California. That little stand was a prerequisite to what later established the main principles of modern fast food restaurants in 1948. In 1954 Ray Kroc became a franchising agent for the McDonalds brothers‚ and in 1955 he opened his first
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San Vitale Description of Building The Basilica of San Vitale has long been considered the sister to Hagia Sergios and Bakchos basilicas in Constantinople. But the plan and elevation differs from the Hagia Sergios and Backchos. Ambulatory and gallery zones were not vaulted. As a Result greater emphasis is given to the core‚ the center baldachins‚ and the chancel – “the parts of the building where the mosaic decoration‚ the richly veined marbled revetment of the piers‚ and the most elaborate capitals
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PART 1‚ COMPANY OVERVIEW: Company History Dick and Mac McDonald opened their burger stand in 1948 in San Bernardino‚ Calif. Under the guidance of Ray Kroc‚ a onetime milkshake-mixer salesman. Since the 1940’s‚ McDonald’s has built a loyal customer base by continually dedicating themselves to customer service and providing high quality fast food for its customers. McDonald’s franchises grew swiftly: by the end of the 1960s‚ there were more than 1‚000 across the U.S. The first international franchise
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is and not as it should be.” Miguel de Cervantes was considered the person to write the first “modern novel”. He was a very intelligent man. He is well known for his book “Don Quixote” when he died. Miguel de Cervantes was born near Madrid‚ Spain in 1547. He was the fourth of seven children in his family. He struggled financially his whole entire life. His father was born deaf and worked as a surgeon which was a lowly trade during that time. Miguel de Cervantes was an avid reader
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San Francisco The City of My Dreams When I was a child my dream was to move to San Francisco. I made my dream come true when I was 24 years old. I moved to the city by the bay with friends and found a house in the corridor district. Although I no longer live there I still long to be there and hope to eventually move back. Living there is amazing. It gave me a higher ambition to achieve my goals and become successful. I would spend my free time exploring new places and visit my favorites. During
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The Miguel Lopez de Legazpi Expedition The Miguel Lopez de Legazpi Expedition – the only expedition that was successful in colonizing the Philippines. After the unsuccessful expedition of villalobos‚ King Charles I decided to stop sending colonizers to the Philippines. When his son‚ King Philip II tool over‚ he continued the expeditions. Philip sent Miguel Lopez de Legazpi and fray Andres de Urdaneta. Urdaneta survived the de Loaisa expedition. On February 13‚ 1565‚ Legaspi’s expedition landed
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Target Costing on Mercedez – Benz Mercedes-Benz (MB) is one of the world ’s most successful car manufacturers since its establishment in 1886. They used target costing in the design and production of one of its products‚ the M-Class‚ which is a new sports utility vehicle model‚ in response to their first time suffering loss in 1993 because of cost inefficiency and problems with material purchasing and adapting to market changes. MB started developing a range of new products such as the C-Class
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