expensed them all as R&D. Assume that 60% of the reported R&D could have been capitalized and spread out over the following two years. For example. The amount of R&D capitalized into 1995 would be evenly spread out among 1996 and 1997. If this were the case how much would net income have been in 1997 and 1998? What would be the percentage increase in net income from 1997 t0 1998? Compare that to the actual reporting change in net income from 1997 to 1998 Year 1995 1996 1997 1998 Revenue 6075 9050 11936
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Issue: Did Phillip or Radio Station 2ZW owe Jane or Tom duties of care? Is this personal injury or purely economic loss case? Was there a breach of the duty of care? Did the breach cause any harm to Jane and Tom? Was the scope appropriate of the negligent person’s liability? Are there any defences available for Philip or 2ZW? Relevant law: Elements of negligence action need to be satisfied on the balance of probabilities: In personal injury case‚ duty of care exists if harm is reasonably foreseeable
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( Answers to Mini-Case Questions BioCom Inc. This mini-case provides a review of the methodology and rationale associated with the various capital budgeting evaluation methods such as payback period‚ discounted payback period‚ NPV‚ IRR‚ MIRR‚ and PI. 1. Compute the payback period for each project. |Time of Cash Flow |Nano Test Tubes |Microsurgery Kit | |Investment |−$11‚000.00 |−$11‚000.00
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1. See Appendix A 2. Liquidity ratio. The firm’s liquidity shows a downward trend through time. The current ratio is decreasing because the growth in current liabilities outpaces the growth of current assets. The quick ratio is also declining but not as fast as the current ratio. From 1991 to 1992‚ it only decreased 0.35 units while the current ratio decreased 0.93 units. Looking at the common size balance sheet‚ we also see that the percentage of inventory is growing from 33% to 48% indicating
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An Overview of Production Principles and Techniques TOWARDS EFFECTIVE RADIO PROGRAMME DELIVERY: Oba Abdulkadir LA’ARO (B.sc‚ M.sc Mass Comm. Unilag‚ PGDE NTI) Department of Mass Communication University of Ilorin. Presented at Radio Kwara Programming Conference held between 15th --19th June 2009‚ Mandate Hall Radio Kwara‚ Ilorin. Introduction. Radio Stations like all other Mass Media Organisations‚ have one means through which they manifest the
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Gut‚ 1962‚ 3‚ 181 Methods and techniques Telemetering from within the body using a pressure-sensitive radio pill B. W. WATSON‚ B. ROSS‚ AND A. W. KAY From the Regional Medical Physics Department and the University Department of Surgery‚ Royal Infirmary‚ Sheffield It has been an aim of the clinical physiologist to be able to measure continuously such physiological variables as pressure‚ temperature‚ and hydrogen ion concentration under conditions of minimal disturbance to the subject or his
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to Software Defined Radios A. History B. Definition C. Basic Components II. Operating Principles of SDRs A. Ideal concept B. SDR Receiver Architecture a) Superheterodyne Receiver b) Digital Down Conversion C. SDR Transmitter Architecture a) Digital Up Conversion III. Common SDR Implementations IV. SDR Software V. Advantages and Trade-Offs in using SDRs A. Performance Parameters VI. Current Usage VII. SDRs of the Future References: l Software-defined radio‚ Wikipedia‚ the free
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1. Summary of Massey-Ferguson’s 1971-176 Goals‚ Strategy and Risk/Return profile Goals/Strategy: • Focus on small tractors‚ combine harvesters and industrial machinery • Exploit markets outside North America and Western Europe • Dealing directly with governments and public institutions • Central production of diesel engines in UK Risk/Return profile: • Empire Building; engaging in potential negative NPV investments • Expanding potentially unprofitable divisions (ambitious program of expanding
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Radio Entertainment In 1920s "Video Killed the Radio Star" is the debut song of The Buggles released September 7th 1979 but‚ did not make an impression on the general public until its release as the debut video on MTV at 12:01 August 1st 1981‚ almost 100 years after the invention of radio. Henirich Hertz‚ a German Physicist‚ created the foundation of radio in 1886 by proving that electric waves could be transmitted and received without the need of a physical medium (Spiker 2). Nokolai Tesla expanded
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In Britain‚ radio broadcasting was dominated entirely by the BBC‚ which since the early 1920s had been developing a broad spectrum of programming including different genres of music and speech‚ including documentaries‚ drama‚ comedy‚ news‚ religious broadcasts‚ children’s programmes‚ schools broadcasts and sports coverage). BBC output was a unifying force within British culture‚ and has been written about extensively elsewhere. In the 1950s‚ a small but growing cohort of Rock and pop music fans
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