1. Describe clearly all of the accounting changes Harnischfeger made in 1984. -In 1984‚ there was a switch from accelerated to straight line depreciation retroactively. Because of this‚ the depreciation expense decreased. -The estimated depreciation lives on certain U.S. plants‚ machinery and equipment changed. The economic life of these assets was increased‚ so the depreciation expense was lowered. -There was an improvement in the minimum pension benefit. This change produced a lower pension
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National Railroad Passenger Corporation ("Amtrak"): Acela Financing On April 30‚ 1999‚ Arlene’ Friner. CFO of Amtrak‚ instructed her treasury staff to review a leventged-lezise proposal from BNY Capital Funding LLC (BNYCF). Several weeks earlier‚ Amtrak and its adviser‚ Babcock & Brown Financial Corporation‚ had invited financial institutions to submit lease-financing proposals for Amtrak’s planned purchase of locomotives and high-speed train sets.’ The equipment would be utilized on the "Acela"
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Introduction Travelodge was the first budget hotel brand to launch in the UK in 1985‚ when it opened on the A38‚ in Barton under Needlewood. Since those early days‚ Travelodge has undergone a radical transformation‚ opening more than 500 hotels (over 37‚000 rooms)‚ and moving from being a roadside hotel chain to become one of the UK ’s largest‚ fastest growing and most highly recognised budget hotel brands. More than 16.5 million people stayed with Travelodge last year and 90% of reservations are
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Case 3 Cash Flow 7 Ranade’s Dilemma his friends‚ came from a poor family. -‚9_ He reallzed in early childhood that he likea nir’ii""a‚ and produce dericate t".nni."iiflrpni"i.r."i’r‚.-r.’ir. "na up 1"91" at the the responstUifi‚y oir’"ipo.ting his mother and a sister tender age of t 9. fhe y.Jr’*u‚ 1957 . Hechose to assemble different paits of t_elephdne instruments and other telecommunication iystems. Oftin‚ he could nent to replace a deiective imported part at a fraction of the market
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workplace communication‚ workplace safety‚ and much more. The beneficial effects of these functions are as follows: Recruitment and Training This is one of the major responsibilities of the human resource team. The HR managers come up with plans and strategies for hiring the right kind of people. They design the criteria which is best suited for a specific job description. Their other tasks related to recruitment include formulating the obligations of an employee and the scope of tasks assigned
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available to the individual upon retirement is determined by the performance of their investments. Each employee retains the option to choose how to diversify their investments‚ while the employer will typically provide a “default allocation” option. The options available are generally very varied‚ and includes a number of index funds and actively managed mutual funds. In a defined-benefit (DB) pension plan‚ the retiree is paid a fixed amount per month upon retirement. That amount is calculated based
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O PY Parfums Cacharel de L’Oréal 1997-2007: D O N O T C Decoding and Revitalizing a Classic Brand 03/2014-4929 This case was written by Nicholas Rowell‚ Research Associate‚ under the supervision of Pierre Chandon‚ Associate Professor of Marketing‚ and Klaus Wertenbroch‚ Professor of Marketing‚ both at INSEAD. It is intended to be used as the basis for class discussion rather than to illustrate either effective or ineffective handling of an administrative situation
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market share in 2003. Demand Forecast = 23% * 3.1 million gallons =713‚000 gallons Investments • The investments given in the case (Table A) fail to include estimates of cash and accounts receivable. Table F provides an estimate of the percentage of total assets needed at 16.3% $1‚589‚000 / (1-.163) = $1‚898‚447 Fixed Cash Flows (Annual) • The case (Table B) does not include: – Salary expense and benefits. Estimate that 10% of total compensation is in the form of incentives‚ and 30%
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HSA 4180 – Fall 2011; Case Study #4 **Your response to this case study is due 6PM 10/30/2011 Case Study #4 Managing Healthcare Professionals: Mini-Case Studies Respond to each of the scenarios below. Please label your mini-cases. Your response may be in a word document format or in a power point format. Cover all of the issues in each case you and use good writing and presentation techniques and address the issue(s) in detail. 1. You are the CEO of Sleepy Hollow Retirement Community and Nursing
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Introduction Mattel‚ the world’s leading toy and children’s good manufacturer has cultivated a strong portfolio of well known brands and products while being recognized has a highly responsible corporate citizen that makes ethics and safety a priority. The company must build on its heritage‚ while defending itself from threats. At the same faced with maintaining its market position in the face of many changes in their target market. Situational Analysis STRENGTHS Strong Products
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