The case describes the transfer pricing (“adjustment rate”) system at Caja Espana. a) Use the adjustment rates in Exhibit 6 to calculate the profit of the Gradefes and Madrid-Barrio de Salamanca branches‚ according to the procedure described in the profitability analysis section of the case. GRADEDEFS INCOME SHEET Amount Rate Financial Acc. Interest Revenue 270‚000 Interest Charged to Treasury on Checking Account 10‚000‚000 4.01% 401‚000 Interest Charged to Treasury on Term
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Caja Espana: Managing branches to sell 1. Calculating a profit for Gradefes and Madrid-Barrio branches‚ by traditional method give us following results: Gradedefs Deposits 10000 0‚10% 10 15000 2‚11% 316‚5 Assets 6000 2‚25% 135 1000 2‚64% 26‚4 500 0% 0 FR 161‚4 FE 326‚5 FinMarg -165‚1 fee 12000 usage fee 16210 inter -30000 salary -90000 other -30000 Total: -286890 Madrid-Barrio Deposits 3000 0‚10% 3 2000 2‚11% 42‚2 Assets 10000 2‚25%
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judicial branches? The reason that our forefathers divided the government into three separate branches was because they planned to implement a democratic government that would work to serve the citizens and not regulate them. In other words‚ the forefathers wanted to devise an organization where no single individual or assembly would have too much authority. The three branches; judicial‚ legislative‚ and executive would have aptitude to administer and control what the other two branches were
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There are several factors to consider when deciding whether to rent or buy a home. In our case study‚ Beth and Jon Linton are considering the critical decision of buying or renting at Stedman Place in Newton‚ which is a western suburb of Boston‚ Massachusetts. The timing of this decision is important‚ as the decision is being made in July of 2006‚ before the housing market downturn. The case gives insight into the couple’s decision-making process‚ and the pros and cons of buying versus renting are
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Statement of Relevant Facts Sell-It Products Inc.’s business is the manufacturing‚ marketing‚ and distribution of consumer products. The SEC sent the company an e-mail with several concerns about their reportable segments disclosed in their Annual Report. Following are relevant facts: 1. SPI sells all its products to grocery stores‚ drug stores‚ and mass merchandisers in the United States‚ Canada‚ Mexico‚ Asia‚ and Europe. 2. SPI is organized into three divisions that include the following
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BRANCHES OF PHILOSOPHY 1 Branches of Philosophy Kenney Starr American Intercontinental University BRANCHES OF PHILOSOPHY 2 Abstract The different branches of philosophy are broken down into six different categories. These different categories answer the many questions that we as individuals ask as we go through the journey of life. Although these questions are sometimes complicated and at many times are very difficult to answer at some time we come up with an answer. Even
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BRANCHES OF LAW Among branches of law‚ two major fields can be distinguished: private law and public law. The difference between these two branches lies mainly in the parties of the legal relationship in question. Private law signifies rules that regulate the relationships between private individuals (subjects of law who are‚ legally speaking‚ in an equal situation; for example‚ the legal relationship between a buyer and a seller‚ where both parties have certain rights and obligations). Private law
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Branches of Judaism I didn’t know that there were three different branches of Judaism before this course. The only thing I really knew about it was that they have a ceremony when a child becomes a man. The major branches that we learned about were Modern Orthodoxy‚ Conservative Judaism‚ Religious Zionism‚ Reform Judaism and Ultra Orthodoxy. Their methods and overall teachings are very diverse. The Modern Orthodoxy branch is essentially the core of Judaism‚ similar to Protestants in Christianity
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BRANCHES OF ANTHROPOLOGY Anthropology is the scientific study of the origin‚ physical‚ social‚ cultural‚ behavior development of humans. It is the study of humankind‚ past and present‚ in all its aspects especially human culture or human development. Anthropology seeks to uncover principles of behavior that apply to all human communities. To an anthropologist‚ diversity itself is seen in body shapes and sizes‚ customs‚ clothing‚ speech‚ religion‚ and worldview provides a frame of reference for understanding
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Sell-Soft Company: Disclose Contingent Liabilities? Sell-Soft Company: Disclose Contingent Liabilities? Dana Ferretti ACC 206 Ms. Paula Beiser Chapter 10 Apply Your Knowledge: Case 2 November 7‚ 2010 Sell-Soft Company: Disclose Contingent Liabilities? There are several lawsuits against Sell-Soft Company. The lawsuits claim that they participated in unfair trading. A strong incentive is making the decision to disclose these contingent liabilities a hard one for Soft-Sell Company. Why
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