PRACTICE PROBLEMS - EQUITY: Problem 1: The equity section of ABC Company’s balance sheet as of January 1‚ 2014 is presented below: Common Stock($0.5 par)$ 100‚000 Additional Paid-In Capital$ 2‚000‚000 Treasury Stock($ 500‚000) Retained Earnings$ 1‚000‚000 Total Equity$ 2‚600‚000 Note that all paid-in capital accounts are tracked in the single “Additional Paid-In Capital” account listed on the balance sheet. ABC Company recorded net income of $120‚000 in 2014. It neither declared nor paid
Premium Stock market Stock 1979
&78 billion. IBM has closely behind with 71$ billion. Despite those two businesses have totally different of business nature‚ these two firms have a significant common characteristic which is the value of their brand is extremely high. However‚ the value of branding isn’t only reveal in those two firms but the entire market has the common factors which are the most successful firm always has a high value of their brand. Branding is one of the critical enduring assets to a company which can be the
Premium Brand Marketing Brand management
1. INTRODUCTION Equity is defined by a complex mathematical formula‚ but in practice it is described as relationship‘s fairness between people in one society. Equity theory is social justice theory‚ designed by Adams in 1963. It claims that individuals review the inputs and outcomes of themselves and others‚ and in situations of inequity‚ experience greater cognitive dissonance than individuals in equitable situations. This kind of equity is perceived as social justice in society (or company
Premium Perception Reward system Justice
Cost of equity refers to a shareholder’s required rate of return on an equity investment. It is the rate of return that could have been earned by putting the same money into a different investment with equal risk. How It Works/Example: The cost of equity is the rate of return required to persuade an investor to make a given equity investment. In general‚ there are two ways to determine cost of equity. First is the dividend growth model: Cost of Equity = (Next Year’s Annual Dividend /
Premium Stock market Stock Investment
Page Introduction 3 What is Brand Equity? Role of Brands The Scope of Branding Theoretical Perspectives 4 Brand Equity Models Brand Asset Valuator Brand Resonance Pyramid Building Brand Equity Measuring Brand Equity Managing Brand Equity Conclusion
Premium Brand Brand management Branding
ACT NO. 2137 - THE WAREHOUSE RECEIPTS LAW I — THE ISSUE OF WAREHOUSE RECEIPTS Section 1. Persons who may issue receipts. — Warehouse receipts may be issued by any warehouseman. Sec. 2. Form of receipts; essential terms. — Warehouse receipts need not be in any particular form but every such receipt must embody within its written or printed terms: (a) The location of the warehouse where the goods are stored‚ (b) The date of the issue of the receipt‚ (c) The consecutive number of the receipt
Premium Property Legal terms Ownership
Poppy v Jay – Pushing Poppy – Battery at Common Law Application of force to the plaintiff At common law there must be a direct or indirect application of force towards the plaintiff. Jay pushed Poppy and the immediate effect of the defendant’s act is what caused contact with the plaintiff. This push constitutes as offensive contact as the force caused Poppy to stumble. Consent In McNamara
Premium Tort Law
Alexander the Great’s Policy of Fusion Introduction:! ! From his conception‚ Alexander was destined for greatness. Born to Olympias‚ Princess of Epirus and Phillip II‚ King of Macedon‚ passion and purpose were the driving forces of his young life. As a young boy‚ in Philips absence‚ he entertained Persian envoys and much to the surprise of the guests instead of asking about the Persian hanging gardens‚ he asked about the state of the Persian army and the roads. Clearly‚ at his tender
Premium Alexander the Great
"Equity is a subjective evaluation‚ not an objective one. Based on the comparison that individuals use‚ each individual is likely to develop different perceptions of equity." (Scholl‚ 2000) When individuals look at the equity model on the job scale‚ they compare their contributions and rewards to that of those around them (associates‚ coworkers‚ management‚ etc.). If the equation is balanced‚ the "equity"--as society puts it--is accomplished. If it is unbalanced‚ the inequity may cause individual
Premium Non-commissioned officer Sergeant Equity theory
through many of the same hardships. “At Fusion‚ Malcolm Harris tracks the provenance of this rather peculiar idea. The original “safe spaces‚” he writes‚ were established by gays and lesbians in the mid ’60s and subsequently picked up by feminists who hoped to “distance” themselves “from men and patriarchal thought.” These “spaces‚” he notes‚ “were not entirely free of internal disagreement‚” but they did require their participants to exhibit “a devotion to a common political project” or cause.”(Silly
Premium University Education Sociology