Scenario 1 Energy Inc. has a present obligation (IAS 37-17) and probable liability (ASC 450-20-25-2) on December 31‚ 2011 as a result of a past event‚ the contamination of the land‚ because it is virtually certain that a draft law requiring cleaning up will be enacted. It is probable (more likely than not) that Energy Inc. will be required to transfer economic benefits in settlement which is an outflow of resources embodying economic benefits in settlement (IAS 37-23). The amount of the obligation
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Company Description LaMarquise‚ which hold its name from French name for duchess; choose this name because of its connotation to nobility as our non-alcoholic beverages will be made with noble products. The company‚ a medium American start-up company for non-alcoholic beverage is located in Fairfax‚ Virginia. The company is specialized in the production of fruits and vegetables‚ which they then use in the manufacturing of its concentrated fruits juices and flavored syrups. The company is at the
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BLADES‚ INC. CASE Assessment of Future Exchange Rate Movements As the chief financial officer of Blades‚ Inc.‚ Ben Holt is pleased that his current system of exporting “Speedos” to Thailand seems to be working well. Blades’ primary customer in Thailand‚ a retailer called Entertainment Products‚ has committed itself to purchasing a fixed number of Speedos annually for the next 3 years at a fixed price denominated in baht‚ Thailand’s currency. Furthermore‚ Blades is using a Thai supplier for some
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fully reflected by using a post-tax capital charge (WACC) and a notionally taxed PBIT. •Does not require cash flow estimation and discounting of cash flows. (Nor does ROCE.)•It makes use of the existing accounting and financial reporting systems of companies (as does ROCE). Disadvantages•Accounting profits and book asset values may be unreliable/irrelevant (as for ROCE). •Fails to solve short-termism. Managers may still prefer projects with high short-run EVA to longer-term projects whose aggregate
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based out of California. It was founded in 1985 by defense attorneys Larry Flax and Rick Rosenfield in Beverly Hills‚ California. The company has 213 stores with approximately 41% of the stores located in California‚ 6 in foreign counties and the rest scattered throughout 27 other states in the U.S. It derives its revenues from three different sources: sales at company owned restaurants‚ royalties from franchised restaurants‚ and royalties from its partnership with Kraft Foods in which they sell frozen
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Grafica Inc.: Winning the New Jersey Lottery Designing and Managing Integrated Marketing Communications 14/12/2011 Marketing Submitted By Group-4‚ EXECUTIVE SUMMARY Grafica Inc. was an advertising firm started my Ms Debra Taeschler in 1986 with her colleague‚ working in Landmark Associates and her husband John Taeschler. By 1998 Grafica had grown in full-service advertising agency. It was located in Chester New Jersey and it was particularly well-known for its expertise in integrated
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SHC 33 1.1 Diversity: The respect and knowledge of differences between each individual and groups of people within society. These differences arrive from social‚ cultural or religious backgrounds‚ ethnicity‚ disability‚ gender‚ sexuality‚ appearance and both family structure or background. Equality: This is when everyone has equal opportunities to participate within a setting. All settings are required to have an Equal Opportunities policy‚ which you must work in line with. When taking the same
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Textbook case: Managerial Accounting for Managers‚ 2nd edition Noreen‚ Brewer and Garrison (McGraw-Hill/Irwin‚ 2008). Case 4-33 Cost Structure; Target profit and Break-Even Analysis Contribution Income Statement for all three scenarios: 15% commission 20% commission Own sales force Sales $16‚000‚000 $16‚000‚000 $16‚000‚000 Variable manuf. cost $7‚200‚000 $7‚200‚000 $7‚200‚000 Commissions $2‚400‚000 $3‚200‚000 $1‚200‚000 -Tot. variable cost ($9‚600‚000)
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Performance Activity 33: Discuss with cooperating teacher next week’s co-taught lesson‚ as it should correspond to the regular classroom curriculum. Using the Benedictine format‚ write a formal lesson plan for the 1st of 2 co-taught lessons. Mrs. Corcoran suggested an interesting idea‚ which will impress you‚ Dr. Liace‚ of doing a co-taught lesson with another classroom. The lesson is surveying how many students prefer one of the following ice cream flavors: chocolate‚ vanilla‚ strawberry‚ cookie
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Black Fly Beverage Company‚ Inc. 1. Identify Black fly’s customer groups and their needs. Customer groups: residents lived in Ontario who are seeking a fresh alternative to the mainstream vodka cooler. These customers preferred vodka coolers with natural-tasting‚ less sweet‚ local and identifiably Canadian ingredients. 2. Identify black Fly’s current process. It is a good process? * Mixing process: 14hrs * Preparation: Clean and set up each tank; 1.5hrs * Step 1: Mixing; 1.5hrs;
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