Case 09-2 Issue: Decide how to account for the funding of the R&D and royalty payments. Identify the authoritative literature applicable to this funding arrangement and discuss the appropriate accounting for the agreement in accordance with that guidance. Facts: Pharmagen is a pharmaceutical company Company XYZ is an unrelated third-party private equity investor with no prior relationship or business operations related to Pharmagen Pharmagen and Company XYZ have entered into a funding agreement
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Company Case #2: Valero ***Note that all of the amounts stated are in millions of dollars‚ unless specified) 1. For noncurrent (long-term) liabilities‚ what categories of long-term liabilities does the company disclose on the balance sheet and what are their amounts for the most recent year? The company discloses long-term liabilities on the balance sheet as: 2011 Debt and capital lease obligations (less current portion) $6‚732 Deferred income taxes: $5‚017 Other long-term liabilities
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Case # 4 Chapter 2. Issue: There are two parties involved in the case dispute the one is called plaintiff‚ according to Kubasek. ‚ Browne‚ ‚ Herron‚ ‚ Giampetro-Meyer‚ ‚ Barkacs‚ ‚ Dhooge‚ ‚ & Williamson‚ (2012) the definition of plaintiff is‚ “ the person or party who initiates a lawsuit (an action) before a court by filing a complaint with the clerk of the court against the defendant(s). Also known as claimant or complainant‚” (page‚ G22). In this case Jarold Daniel Friedman is plaintiff;
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Active Directory integrated zones must be hosted by Domain Controllers (DCs)‚ and all Active Directory integrated zones are primary zones. Given this‚ we’re really talking about where to place Domain Controllers servicing the additional role of DNS server. Determining where to place DCs/DNS servers isn’t always straight-forward. However‚ as a rule of thumb‚ I take the view that any branch location that’s going to be utilize Active Directory services (authentication‚ file services‚ etc)‚ benefits
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Case#1 Stock Valuation at Ragan Engines Ans. 1 EPS= $5.08 No. of shares= 300‚000 r=20% ROE=25% DPS=Total dividend/No. of shares=640000/300000=$2.13 Net income = EPS*No. of shares =5.08*300000 =1524000 g=Retention ratio*ROE =[1-(640000/1524000)*0.25 = (1-0.42)*0.25 =0.58*0.25=0.145=14.5% Po=D1/r-g =Do (1+g)/r-g =2.13(1+0.145)/0.20-0.145 =2.43885/0.055 = $44.34 Ans. 2 Industry growth rate g = Retention ratio*ROE
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necessitates that all health care professionals and physicians report all cases of acquired immunodeficiency syndrome (AIDS) to the department of health local or state level. This would allow Dr. K to meet his obligation in reporting the communicable disease. In some states it is also legal to inform a spouse‚ needle sharing partner‚ or other party that may be at risk of contracting the disease (Fremgen‚ 2012). In this case Dr. K could reach out to Brian’s partners without him depending on the state
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Topic 2: Cells 2.1 Cell Theory 2.1.1: Outline cell theory Living organisms are composed of cells Cells are the smallest unit of life Cells come from pre-existing cells 2.1.2: Discuss the evidence for cell theory Humans have not been able to find any living thing that is not made up of at least one cell Robert Hooke first described cells when looking at cork through a microscope Louis Pasteur´s experiments: he discovered that all cells must come fom pre-existing cells 2.1.3: State that
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2.02 Suemi’s Story – Práctica A. Answer the following: 1. Where do Suemi and her family live? The Mexican state of Yucatán. 2. What Indian tribe are they descendants of? The myan 3. What is their town like? Typical with a church on one side and the government building on the other side of the square. 4. What does Suemi’s father do for a living? He works at his artisan shop. Making wooden bowls to sell to people who sells them to more people. Starts off with a piece of wood 5
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______________________________ 2. Check the appropriate boxes to show which of the following items are minerals or not minerals. If not a mineral‚ explain why it is not. MINERAL? YES NO EXPLANATIONS Rain water Quartz Coal Silver Wood Synthetic diamonds Halite Activity 1.2 Luster 1. Examine the luster of the minerals and place the letters that corresponds to the luster exhibited. Quartz _________ Galena _________ Limonite _______ Gypsum ________ Talc ___________ Native copper _________ 2. LAB REPORT
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The declaration of the rights of stamp act congress "Lastly‚ that is the indispensable duty of these colonies | -Parliament attempted to raise money through direct taxes. -They passed the stamp act‚ which required almost all printed material‚ including newspapers‚ and other printed material produced in the colonies to carry a stamp purchased from authorities. -Stamp act managed to offend all free colonists‚ both rich and poor. -Colonists felt that they shouldn’t be taxed since they weren’t
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