Asset Price

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• Compare the Challenge Faced by Japan and China in Acquiring Foreign Assets. Essay

  ...acquiring foreign assets. Non-economic challenges * Military offenses and political problems Both China and Japan share the same situation and pressure from the International regarding on the international military affairs and political concerns. This is the most controversial issue that is too complicated to be solved. After the Second World War, fear of the rise up of militarism from Japan, she was not allowed to have its own army and needed to obey a list of regulations of United Nations. Even though Japan is a close military ally of the United States, Japanese acquisition activity since 1980s was always facing the objections based on national security concerns. The most controversial transaction from a national security perspective was Fujitsu’s attempted acquisition in 1986 of Fairchild Semiconductor. At the same time, China is now being denounced of threatening the world stability by economical means. Fearing of the communist party, the U.S and the European countries will always impose regulations or even forbidden the Chinese investment in an excuse of ensuring the national security level and prevent the political penetration. The recent issues of U.S government and China HuaWei impose a very good example on how China foreign direct investment can be hindered. We can never estimate the potential risk on sovereignty issues. * Employment practice Both China and Japan do face the challenges of employment issues on FDI or acquiring...

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• Financial Instrument Is Defined by Ias 32 Any Contract That Gives Rise to Financial Asset of One Entity and a Financial Liability or Equity Instrument of

  ...Financial instrument is defined by IAS 32 ‘any contract that gives rise to financial asset of one entity and a financial liability or equity instrument of another entity.’ (IAS 32: 11) Financial instruments consist of financial assets, financial liability and equity instruments. Example of equity instruments are ordinary shares. Examples of a financial liability are debentures, loan from another entity and trade payables. One way of distinguishing equity from liability is with preference shares. Irredeemable preference shares are equity because they are never repaid and redeemable preference shares are a financial liability because they are paid back like a loan. To distinguish correctly between equity and liability, firstly if there is a contractual obligation on an entity to deliver cash or a financial asset, this will result in a financial liability. If this is not the case it will result in an equity instrument of another entity. An example of distinguishing equity and liability is for example an entity issues fixed number of shares to another entity, it will be classified as an equity instrument. However if the number of shares will vary depending on share price, in other words not fixed this will be classified as financial liability. Depending on which entity takes the risk will depend if it’s an equity or liability instrument. If another entity takes the risk it will be classified as equity instrument,...

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• Essay about Price

  ...Price Price which means that the amount of payment for goods and services given in money term. Price also is the total values for consumers exchange for the benefit for their satisfaction by using or having the product or service. Price decisions must focus on product design, promotion costs, distribution and more mixed, forming a valid imploded marketing plan. In arrange the price of a product, marketers must use the pricing strategy. However, use the pricing strategy not only can fascinate more customers to enjoy our service, it also can help organizations to receive profits from the service. So, marketers must think to choose a correct pricing strategy in order to become a long-term production organization. There are many treatment type or service provided by HerbaLine. The first one is relaxing facial treatment which contain about RM 69.00. Moreover, HerbaLine also provide dead cells removal and moisturizing treatment for about 90 minit which the price is RM 85.00. The next service is face moisturing and hydrating treatment which cost RM 135.00 if done with special treatment such as Nano Bio-Cellulose Eye Mask Treatment then if without Nano Bio-Cellulose Eye Mask then the price will become RM 99.00. Cell rejuvenating and moisturizing treatment also one of the HerbaLine treatment which consists of RM 165.00 if without special service then costRM133.00 only. The following...

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• Plant Assets Aquisition, Disposition Essay

  ...1) Introduction 2) Plant Assets 3) Cost Subsequent to Acquisition 4) Valuation 5) Disposal of Plant Assets 6) Intangible Assets 7) Financial Reporting for Plant Assets 8) Conclusion 9) Bibliography and References 1) Introduction This paper includes, to the best of my knowledge and research, information pertaining the acquisition and disposal of plant assets. This includes terms, examples, descriptions and general accepted accounting principles necessary to explain the topic in reference. 2) Plant Assets Acquisition The term property, plant and equipment, also called fixed assets, includes all tangible assets with a service life of more than one year that are used in the operation of the business and are not acquired for the purpose of resale. This includes equipment, furniture, tools, machinery, buildings and land. These assets are expected to provide services to the company for a number of years. Except for land, plant assets decline in value over their useful lives. Plant assets are usually subject to depreciation. Depreciation methods are not covered in detail in this paper. The book value of plant assets is the cost of the asset less accumulated depreciation. This amount is not an indication of the market value of the asset, which may be much higher...

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• Essay about Gas Prices

  ...Fluctuating Gas Prices Kyle Bonzelaar Davenport University Gas prices have been on a rapid rise the last few years and not many people are happy with it. It limits those on a budget for how much they can do and how much they are willing to drive. Lately, gas prices have been fluctuating in price and going up but are more recently going back down, which gives people a little more flexibility at times in their schedule. It lets people do things such as travel and more, that they were not able to do last summer when gas prices were right around as well as over $4.00 a gallon, which made people cut back on those unimportant things. Supply and demand plays two major factors that have an impact on what we might see gas prices at. Ash says, “Gas prices are expected to continue to drop leading to Election Day and continue to fall through the end of the year (Richardson, 2012).” According to Clifford Krauss, oil experts have been talking about how since Israel and Gaza are not oil-producing areas, that we should not see oil prices spike up and cause us to pay more for a gallon of gas (Krauss, 2012). As gas prices have been steadily increasing, it has had a negative effect on the consumers that use it daily. According to Jim Motavalli, “the main five reasons as to why gas prices have been on the steady rise can be related to...

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• Essay about Asset Irregularities

  ...Substantive Procedures for Asset Irregularities Student Name ACC 556 September 17, 2012 Instructor Name Introduction The following will outline the procedures and steps necessary to detect irregularities that can occur in the accounts receivable, inventory and fixed assets of Apollo Shoes. The flowcharts will show how the use of internal controls is integral to the overall success of the organization. In the accounts receivable, the sales and billing processes are an area that would require attention. With the inventory representing a large portion of the assets at Apollo Shoes, special attention should be spent on the internal controls in that area. However, there also has to be emphasis on the fixed assets, such as vehicles, land, buildings, and the machinery required in the overall business operation. The sections that follow will provide a summary of the processes that are required to detect irregularities in those areas. Accounts Receivable Accounts receivable fraud typically begins with errors within the billing process and can be examined by taking a sample of customer accounts receivable records and reviewing the original sales information to the customer balances. This process will uncover phony customers and receivables meant to strengthen the company financial statement. The sales and billing process must be precise for the accounts receivable to be correct (Wells, 2011). Another issue...

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• Essay on Price Policy

  ...The purpose of this essay is threefold. First,to identify specific factors and the environment affecting an export price policy. Second, to analyse thisthese factors within our firm and to extract the best decisions given our starting point. Finally, to consider the above and to give guidelines governing thatwhat should be applied in the international marketing price. It should be noted that in some cases due to an information deficiency, assumptions should be madee. “Pricing is the moment of truth” (Stottinger,2001). Probably this affirmation is essentially valid in domestic marketing, even more in international marketing. Surprisingly, the literature in this area is characterized by a gapthere is a gap in the literature in this area. Given theirits importance, pricing havehas not attracted much academic research interest compared with other tools of marketing (Stottinger, 2001). Nevertheless, this should not be and cannot be a barrier for the quality of this essay. Albaum and Duerr (2008) no havehave not given a clear message regarding the level of difficulty about practice of establishing an international price. However, for a large influx of authors export price differs from domestic price, and due to thatthis the environment is sui generis in each country (Jain, 1989).It is the writer´s opinion that an overview of the challenge gives the impression that it is somewhat more difficult than in...

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• Essay on Transfer Price

  ...Question 5 – Transfer Price Division A, which is part of the ACF Group, manufactures only one type of product, a Bit, which it sells to external customers and also to division C, another member of the group. ACF Group's policy is that divisions have the freedom to set transfer prices and choose their suppliers. The ACF Group uses residual income (RI) to assess divisional performance and each year it sets each division a target RI. The group's cost of capital is 12% a year. Division A Budgeted information for the coming year is as follows. Maximum capacity 150,000 Bits External sales 110,000 Bits External selling price $35 per Bit Variable cost $22 per Bit Fixed costs $1,080,000 Capital employed $3,200,000 Target residual income $180,000 Division C Division C has found two other companies willing to supply Bits. X could supply at $28 per Bit, but only for annual orders in excess of 50,000 Bits. Z could supply at $33 per Bit for any quantity ordered. Required: (a) Division C provisionally requests a quotation for 60,000 Bits from division A for the coming year. (i) Calculate the transfer price per Bit that division A should quote in order to meet its annual profit target of $564,000. (5 marks) (ii) Calculate the two prices division A would have to quote to division C, if it became group policy to quote transfer prices based on opportunity costs. (4...

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