The Solution ZERO INVENTORIES: Typically industries that provide a service. • Advertising Agency: E o High receivable collection in days is indicative of advertising consulting firms i.e. projects are worked on and work is billed only after the work has been completed. In this case‚ ad campaigns are produced and run after which advertising firms then charge for services rendered. (CR) o A large portion of their liabilities is devoted to accounts payable simply due to pending payments to various
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The Case of the Unidentified Risks This project takes place in South Australia. In September 2000‚ ACME Fabricators advised its staff that their new factory and offices out in semi rural Angle Vale would be ready for completion by the end of April 2002. ACME was responsible company and liked to keep their premises clean and tidy and their staff happy. The new premises at the Angle Vale were developed on a 4.5 hectare site‚ previously used for grain crops. Consequently‚ ACME decided that significant
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We decided to group all the retail companies together by understanding that a retail company will have a relatively low collection period and then break them down further based upon our knowledge and research of industry averages. We believe that the Department store is represented by column K. The first aspect that caught our attention was the fact that there was a very large amount of inventory‚ which makes sense because a department store will need to have a continuous flow of inventory in
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Case 14-1: Solution to Global Oil a. Strengths and weaknesses of BSC Strengths of the BSC include: • 1. Helped articulate the new strategy M&R adopted to become a destination stop. • 2. Helped train managers to become more general managers‚ not narrow functional managers. • 3. Focuses managers more externally. • 4. Blends own-unit and divisional performance to reduce free-rider problems of divisional performance measures only. • 5. Links business
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Hoang Thi Thanh Ha - 13200154 Case 14-3 Coconut Telegraph 1. Is Coconut’s February 1‚ 2012‚ arrangement with Buffett within the scope of ASC 985-605? ASC 985 -605 Software — Revenue Recognition “provides guidance on when revenue should be recognized and in what amounts for licensing‚ selling‚ leasing‚ or otherwise marketing computer software.” It defines “ Software arrangements range from those that provide a license for a single software product to those that‚ in addition to the delivery of
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CASE 14 NIKE‚ INC.: COST OF CAPITAL Cost of capital denotes the opportunity cost of using capital for a particular investment as oppose to the alternative investment which has similar systematic risk. It is extremely important since it is used in evaluating whether a project is feasible or not in the net present value (NPV) analysis‚ or in assessing the value of an asset. WACC (weighted average cost of capital) is the proportional average of each category of capital inside a firm (common
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of a gene is to just remove the gene and analyze what happens to the organism. Let’s say we have a gene of unknown function in the human genome‚ an unidentified gene. First‚ compare it to other genes to see what similar sequences they have‚ if they code some similar sequences they might code for similar functions. However‚ if the gene the unidentified gene codes for something different we have seen before this approach might not be much help. Another way to investigate the function of a gene is to
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defines a UFO as "An unidentified flying object; a ‘flying saucer’." The word was first used in print by Donald Keyhoe in 1953.[1] The acronym "UFO" was coined by Capt. Edward J. Ruppelt‚ who headed Project Blue Book‚ then the USAF’s official investigation of UFOs. He wrote‚ "Obviously the term ’flying saucer’ is misleading when applied to objects of every conceivable shape and performance. For this reason the military prefers the more general‚ if less colorful‚ name: unidentified flying objects. UFO
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1. a. Interest rates have risen over the last 25 years‚ and that explains the coupon rates vary so widely. b. Maturity years | 5 | 15 | 25 | FV | $ 1‚000 | $ 1‚000 | $ 1‚000 | Payment/year | 1 | 1 | 1 | Payment | $ 45 | $ 82.50 | $ 126.25 | Int/year | 10% | 10% | 10% | n | 5 | 15 | 25 | PV | $ 791.5 | $ 866.9 | $ 1‚238.7 | c. Maturity years | 5 | 15 | 25 | FV | $ 1‚000 | $ 1
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TO: O.T.T. Incorporated FROM: Xiaoqian Kang DATE: Dec. 31‚ 20X1 SUBJECT: Determine the amount of other-than-temporary impairment (OTTI) Introduction O.T.T. Incorporated‚ principally engaged in the manufacture and sale of clothing‚ has six investments remaining in the department’s portfolio as of December 31. According to ASC‚ this memo analyzes whether any of its investments are other-than-temporary impaired‚ and determines the amount of the impairment. Facts Investment 1 -- Happy
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