SECTION B In the examination answer booklet complete each of the following short answer questions as required. Question 21: (4 marks) What is a cash generating unit? For the purposes of asset impairment testing‚ when is it necessary to consider cash generating units rather than the individual assets comprising the unit? Question 22: (4 marks) Explain the general nature of the accounting requirements specified in AASB 1039: Concise Financial Reports. Question 23: (4 marks) Define the terms
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You are already familiar with Microsoft Excel software. You have learnt some interesting and useful things that can be done in MS-Excel. Microsoft Excel is an electronic spreadsheet software which allows you to enter‚ calculate‚ manipulate‚ organize and analyze data in the form of tabular form. Let us learn more about data tools provide in Microsoft Excel. * Data Tools * Text to Columns * Remove Duplicates * Data Validation * Consolidate Data Tools With the powerful data
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Year 12 Urban Dynamics-Extended Response: Pyrmont Ultimo Research and Fieldwork Pyrmont-Ultimo is one of the fastest growing suburbs in Sydney. Over the past century it has demonstrated changes as a result of urban decay and renewal‚ urban consolidation and most recently spatial exclusion. These urban dynamics are dominant in Pyrmont Ultimo and have contributed to the changing morphology of that area. Pyrmont-Ultimo has undergone distinctive changes between the 18th century and 21st century
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Delta with Northwest which is a larger airline carrier. Delta Air Lines’ quarterly earnings announcement contained a glimmer of hope for the airlines sector‚ as the carrier revealed a significant bump to its forecasted synergies expected to come out of its planned merger with Northwest Airlines. Delta anticipates as much as $500 million in synergies next year‚ increasing to the full-run rate of approximately $2 billion in annual synergies by 2012. Conversely‚ the expected integration costs have also
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combination that might be available for the two firms. Include ideas like merger‚ consolidation‚ acquisition‚ and friendly and hostile takeovers. How would Highland’s management get started? Do the relative sizes of the two firms have any implications for the kinds of combination that are possible or likely? This could be a merger or a consolidation. Because the sizes aren’t too different‚ a consolidation seems most reasonable. Similarly‚ the sizes imply that a hostile takeover would be
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A solar system refers to a star and all the objects that travel in orbit around it. Our solar system consists of the sun - our star - eight planets and their natural satellites (such as our moon); dwarf planets; asteroids and comets. Our solar system is located in an outward spiral of the Milky Way galaxy. 10 Need-to-Know Things About Our Solar System: 1. Our solar system is made up of the sun and everything that travels around it. This includes eight planets and their natural satellites such as
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politics. The rally embodied free speech and the right to assemble. Speakers recognized the importance of protecting human rights‚ and practicing free and fair elections and economics. In 2001‚ Bangladesh seemed to be moving toward democratic consolidation‚ as a democratic political culture spread along with economic reforms and increased bureaucratic transparency. Organizations like the United Citizen’s Movement were gaining influence and membership; foreign direct investment increased; and women
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The sixth merger wave began in 2003‚ less than three years following the end of the previous cycle. Merger waves therefore are occurring on a more frequent basis with a much shorter quiet period. This sixth merger wave has been truly global and has seen more focus on strategic fit and attention to post-merger integration issues. It has been heavily influenced by the corporate governance scandals of the early years of the new millennium and the resulting laws and regulations that have been passed
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looks at the overall processes involved. Memory is the ability to encode‚ store and recall information. The three main processes involved in human memory are therefore encoding‚ storage and recall (retrieval). Additionally‚ the process of memory consolidation (which can be considered to be either part of the encoding process or the storage process) is treated here as a separate process in its own right. Some of the physiology and neurology involved in these processes is highly complex and technical
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aggressively consolidating and entering into the premium wine business. Thus they should work on a strategy to strengthen the firm’s competitive position in order to survive the huge consolidations and aggressive competitions. Alternative Analysis The Robert Mondavi organization should follow suit and begin consolidations themselves. If they buy out the rivals there will be minimum competition and they will
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