Pension Plans and Operating Segments Pension Plans and Operating Segments Memorandum To: CEO From: Controller Re: Pension plans and operating segments for newly acquired company The intent of this memo is to answer questions regarding the pension plans and operating segments of the company we recently acquired with 100% ownership. This company has two operating segments‚ each with its own pension plan. Reporting requirements for these issues are explained below. Pension
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The Scientific Revolution simultaneously embodied continuity with medieval thinking and discontinuity from medieval scientific thinking. The Scientific Revolution brought new experimental methods which were built upon former ideas developed during medieval times. During the Scientific Revolution there was several developments which originated from medieval thinking. As Lawrence Principe stated “Four key events or movements fundamentally reshaped the world for people living in the 16th and 17th
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Americans were to become literate and artistic to a level to be the “seat of the empire” and the “final stage” to civilization. Also‚ churches detached from government and only a small portion of whites were member of churches. This was caused from decline in commitment to the church because they were considered too formal or traditional. This spurred the Second Great Awakening; the opposition of religious rationalism and encouraging church establishments
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How does War Tactics from Homer’s the Iliad differ from War Tactics Today The enduring and growing popularity of Homer’s Iliad offers the most persuasive testimony of all that the vision of life celebrated in the poem still reaches deeply into the human imagination‚ spanning more than two thousand five hundred years. Cultures since Homer’s time have constructed social and personal lives on systems of meaning very different from the harsh demands of the warrior code‚ but the continuing power of
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Short-term interest expense= $625‚000 x 5% = $31‚250 Total interest cost = $31‚250 +$77‚500 = $108‚750 Earnings before interest and taxes = $200‚000 - $108‚750 = $91‚250 Earnings after taxes = $91‚250 – 30% = $91‚250 - $27‚375= $63‚875 b. As an alternative‚ Lear might wish to finance all fixed assets and permanent current assets plus half of its temporary current assets with long-term financing. The same interest rates apply as in part a. Earnings before interest and taxes will be $200‚000. What will
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An alternative lifestyle is a lifestyle generally perceived to be outside the cultural norm. A vegetarian is a person who does not eat meat‚ fish‚ or fowl or products containing these foods.The eating patterns of vegetarians may vary considerably: • Vegan: follows a strict diet excluding eggs‚ dairy‚ and all other animal products; • Lacto-vegetarian: Excludes animal flesh and eggs; • Lacto-ovo-vegetarian: Eats a diet of mainly grains‚ vegetables‚ fruits‚ legumes‚ seeds‚
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“Historians and political scientist have argued about how important a leader’s characteristics are for understanding and explaining events.” (Pika‚ Maltese‚ & Rudalevige‚ 2017) Most of America’s presidents have had many common characteristics‚ from coming from similar financial back grounds‚ some whose fathers whom served public offices‚ and education from ivy league colleges. With all these similar characteristics‚ what can one determine led to their success or ultimate failure? They have many
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Tesla Target Segment: Wealthy Individuals who want to make a statement Our firm strongly believes that Tesla should adopt a Niche Marketing strategy and target the segment that considers both the predilections of the “Will.i.ams” and the”Al Gores”; individuals who can afford to pay the premium to make a statement about being different. They are exclusive‚ they appreciate breaking-edge technology and they are environmentally responsible. Targeting Strategy: Cost considerations Al Gore Will.i.am
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in the United States shall‚ on the basis of sex‚ be excluded from participation in‚ be denied the benefits of‚ or be subjected to discrimination under any education program or activity receiving Federal financial assistance.” There is no question that Title IX served justice for female athletes playing varsity level sports in the National Collegiate Athletic Association (NCAA). In fact‚ there has been a nearly five times increase from 31‚ 852 intercollegiate women varsity athletes in 1971 (the year
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How to attack the Category Leader? Attacking the leader is not easy ways. There have five categories to attack the leader such as Frontal Attack‚ Flank Attack‚ Encirclement Attack‚ Bypass Attack and Guerrilla Warfare. Among them we will present about the Frontal Attack which is directly attacking to the market leader. What is the Market Leader? The market leader is controlling in its industry. It has substantial market share and often comprehensive distribution arrangements with retailers. It
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