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 be Lear’s earnings after taxes? The tax rate is 30 percent. All Fixed Assets= $600‚000 Permanent current assets = $350
Premium Finance Generally Accepted Accounting Principles Economics
Theoretical Orientation There are several different types of theoretical orientations that a student may choose to identify him or herself with. Although students may choose a specific theoretical orientation‚ they may change their orientation later on in their academic career depending on changes in their perspective of the field. Each orientation is equal; neither orientation is better than the other. Just because a person picks a certain orientation doesn’t mean that their psychological assessment
Premium Psychology Education Theory
Translation as a social phenomena Translation Problems in Modern Russian Society The development of trade and industry has always given rise to changes in the evolution of communities‚ bringing about new social forms and stratification of society. This in its turn accelerated the appearance of businesses and factories‚ arrival of new professions‚ and urbanization. Since the times of Perestroika (which was started in 1989 by Mikhail Gorbatchev) Russian society has been experiencing dramatic
Premium Translation
THEORETICAL FOUNDATIONS OF NURSING A. ENVIRONMENTAL THEORY “I think one’s feelings waste themselves in words; they ought all to be distilled into actions which bring results.” Florence Nightingale (1860) Florence Nightingale defined Nursing as “the act of utilizing the environment of the patient to assist him in his recovery” (1860/1969)‚ that it involves the nurse’s initiative to configure environmental settings appropriate for the gradual restoration of the patient’s health‚ and that
Premium Nursing care plan Nursing Nursing theory
Theoretical Framework in Nursing ELEMENTS‚ APPROACHES AND STRATEGIES OF THEORY DEVELOPMENT Basic Elements In Theory Building Relationship among THEORY‚ RESEARCH and PRACTICE PRACTICE RESEARCH THEORY * Relationship between THEORY and RESEARCH Research validates and modifies theory. * Relationship between THEORY and PRACTICE Theory guides practice. * Relationship between RESEARCH and PRACTICE Research is the key to the development of a discipline. Approaches
Premium Theory Scientific method Philosophy of science
thank you for the parcel.” When Benny came home from the war in Europe‚ the Gar bers didn’t make much of a fuss. They met him at the station‚ of course‚ and they had a small dinner for him. Abe was thrilled to see Benny again. “Atta boy‚” was what he kept saying all evening‚ “Atta boy‚ Benny.” “You shouldn’t go back to the factory‚” Mr. Garber said. “You don’t need the old job. You can be a help to your brother Abe in his garage.” “Yes‚” Benny said. “Let him be‚ let him rest‚” Mrs
Premium Pass the parcel
Appendix A: Matrix of Theoretical Models Jennabelle Jo Andrews-Alexander |Theoretical Model |Description of Theoretical Model |Type of health care change situation where | | | |model best applies | |EXPECTANCY THEORY |Expectancy Theory suggests that for any |This theory works when a health care | |
Premium Motivation
Chapter 16 Helping Consumers to Remember Cognitive learning Cognitive learning occurs when information processed in short-term memory is stored in long-term memory. Rehearsal involves the mental repetition of information or‚ more formally‚ the recycling of information through short-term memory. The amount of elaboration (the degree of integration between the stimulus and existing knowledge) that occurs during processing influences the amount of learning that takes place. • Intentional
Premium Memory processes Memory Cognition
Topic 11- Environmental approaches Assess the usefulness of environmental approaches in explaining the causes and extent of deviance in society. 21 marks Crimes of locality affect all urban areas throughout the world. Sociologists have tried to explain how and why these crimes occur and others have put forward theories to try and stop crimes from happening. Shaw and McKay of Chicago University used a system in which the city was seen as divided into five concentric circles radiating from the
Premium Crime Criminology Sociology
Outline for Treatment Approaches team BSHS/455 September 14‚ 2014 Kim Chosie Outline for Treatment Approaches There are types of approaches to help an individual with recovering from drug and substance abuse. The approaches that are being looked at to help someone recover is Cognitive Behavioral Therapy (CBT)‚ Motivational Enhancement Therapy (MET)‚ Medication Management‚ Community Reinforcement Approach (CRA)‚ and Community Reinforcement and Family Training Approach (CRAFT). Cognitive-Behavioral
Premium Cognitive behavioral therapy Addiction Drug addiction