$ 22 M Dr Cost of Goods Sold $ 9.9 M (COGS to net sales ratio: 45% and the additional net sales at the end of 1993 = $22 million) Cr Inventories $ 9.9 M Q2. B&L’s accounting treatment of the product shipment arising from its new sales strategy is correct. Our opinion is based on the revenue recognition of the accounting rules. There are two conditions for revenue recognition. One is completion of the
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Epidemiology Paper Hepatitis B Aaliyah Dorsey Hepatitis B (HBV) is a virus that causes liver disease‚ both acute and chronic. The disease can progress requiring the need for liver transplant. The rate of disease has seen a decline in the United States since the 1970’s due to routine vaccination’s‚ advances in aseptic techniques used in health care environments and public awareness. The public health nurses role is important in the communication and implementation of health initiatives
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1. What is the cause of Black & Decker 9% share and Makita’s 50% share? The Black & Decker Corporation has three major segments which are Professional-Industrial tools‚ Professional-Tradesmen tools and Consumer tools. It is making good profit in Professional-Industrial and Consumer segments but has only 9% share in Professional-Tradesmen‚ compared to 50% share of Makita (Table A). One of the reasons of this difference is that due to the popularity of Black & Decker in the Consumer segment‚ tradesmen
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the movie industry? What problems have these forces created? What changes have these problems caused the movie &televisions studios to make? Some competitive forces have challenged the movie industry such as – • Treats of new entrants • Substitute Products or services • Increasing bargaining power of customers • Increasing bargaining power of suppliers • Rivalry among existing competitors Those are the major forces that have challenged these industry and these
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1. What is the cause of B&D 9% share and Makita ’s 50% share? 2. Describe buyer behavior of tradesmen. 3. Analyze the competitive situation. 4. Choose the action from the action plan on page 10 1. Although Black & Decker is famous for providing power tools to consumers‚ they are not as successful to all segments. They have successfully captured the Consumer and Professional-Industrial segment with high market share‚ yet failed to do the same for the Professional-Tradesmen segment
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Case Stem: The patient is a 42 year old Latino homosexual male. Patient presented himself at the ER with his male “life partner”. Patient complains of having a persistent productive cough with blood for several weeks‚ body aches‚ fever‚ fatigue‚ profuse nocturnal sweating‚ decreased appetite and insomnia. Patient has a history of depression‚ smoking cigarettes‚ alcohol use‚ Hepatitis B and intravenous drug use. Patient admitted to recent HIV screening which he tested positive. A head-to-toe assessment
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“Many people die each year do to the chronic complications from Hepatitis B. Hepatitis B is a liver infection that can cause chronic damage to a person’s liver and overall health.” (CDC‚ 2015) “This infection is not rare. Billy Graham‚ a professional WWWF wrestler is diagnosed with hepatitis‚ along with thousands of other people around the world. Due to the severity of Graham’s hepatitis‚ he had to undergo a liver transplant in 2002. Graham continues to have constant health problems today‚ most of
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Golf Industry 2009 Case Analysis Michael George Central Michigan University MGT 495 Section #2216221 Table of Content 1.Introduction page 1 2.Five Forces of Competition pages 1-4 3.Driving Forces page 4 4.Strategic Map page 5 5.Conclusion page 5 6.Biography page 6 1 Introduction In this case study we look at the golf equipment industry in 2009 and its driving forces that affect the competition amongst its leaders. The companies examined in the study are Callaway Golf‚
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January 31‚ 2011 MAN4720 Honda Case Study B Honda’s emphasis on technology began with Sochiro Honda’s own tinkering to develop engines one at a time‚ and his ambition to build and race high performance motorcycles. The success of his higher horsepower engines confirmed his ability as a designer. Beginning with the study of combustion‚ he doubled horsepower and halved weights of engines. The establishment of The Honda Institute of Technology was misleading because‚ while it sounded big
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Samantha B. was referred by the school and her parents for counseling to discuss her relationships with others. The school indicated Samantha B. was having problems in regards to fighting with her peers and teachers. There was further notification about Samantha B.’s relationships and interactions with boys. The school seemed concerned that Samantha was having grown-up interactions with boys at such a young age. The issue of hygiene was also brought up as an issue. Summary of sessions: Samantha B. has
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