Polluter Corp. (the “Company”)‚ an SEC registrant‚ operates three manufacturing facilities in the United States. The Company manufactures various household cleaning products at each facility‚ which are sold to retail customers. The U.S. government granted the Company emission allowances (“EAs”) of varying vintage years (i.e.‚ the years in which the allowance may be used) to be used between 2010 and 2030. Upon receipt of the EAs‚ the Company recorded the EAs as intangible assets with a cost basis
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A basic introduction to Cadence OrCAD PCB Designer Version 16.3 Professor John H. Davies Department of Electronics and Electrical Engineering Glasgow University‚ Glasgow‚ G12 8QQ‚ Scotland‚ UK Email: jdavies@elec.gla.ac.uk 2010 July 08 Contents Preamble 2 1 Introduction 3 2 One-transistor amplifier: Schematic capture 5 3 OrCAD PCB Editor 14 4 Instrumentation amplifier – single-sided board 25 5 Instrumentation amplifier – double-sided board 35
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Develop an argument for or against single sourcing and close supplier relationships in public sector procurement. Argue for single sourcing‚ or argue against single sourcing. State your claim‚ your reasoning‚ your evidence and any anticipated objections or rebuttals‚ and draw a conclusion. Definition Before anything else‚ I would like to clarify the difference between the single sourcing and sole sourcing. Single sourcing is refer to purchase from one selected supplier‚ though there may have other
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source in different parts of world. Retailers and markets tend to rely on full-package sourcing networks‚ in which they buy ready-made apparel primarily from Asia‚ where manufactures in places like Hong Kong‚ Taiwan‚ and South Korea have historically specialized in this kind of production. As wage levels in those countries have gone up‚ Asian manufacturers have tended to develop multilayered global sourcing networks where low-wage assembly can be done in other parts of Asia‚ Africa‚ and Latin America
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IKEA’s Global Sourcing Challenge: Indian Rugs and Child Labor (A) Case Synopsis IKEA is a “privately held‚ international home products company that designs and sells ready-to-assemble furniture such as beds and desks‚ appliances and home accessories” (www.worldisyouroyster.com). The company was established in 1943 by Ingvar Kamprad in Sweden when he was just 17 years old. Kamprad himself‚ who still owns the private company‚ is rumored to be the world’s richest man. IKEA is currently the world
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Diapers One morning‚ a Costco store in Los Angeles began running a little low on size-one and size-two Huggies. Crisis loomed. So what did Costco managers do? Nothing; They didn’t have to‚ thanks to a special arrangement with Kimberly-Clark Corp.‚ the company that makes the diapers. Under this deal‚ responsibility for replenishing stock falls on the manufacturer‚ not Costco. In return‚ the big retailer shares detailed information about individual stores’ sales. So‚ long before babies
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cares for social values. 2. What actions should she take regarding the IKEA supply contract with Rangan Exports? A. Marianne Barner should first of all understand the situation thoroughly before taking any steps against Rangan Exports. The Global sourcing always brings with it the social‚ cultural and regulatory differences which should be dealt with effectively to ensure success in global supply chain. She should seek the assistance of UNICEF‚ ILO and NGO’s and should help Rangan Exports to avoid
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The positive effects of open sourcing Gavin Hoffman In recent years open sourcing has begun to attract the attention of many economists and social scientists for two main reasons: the growing importance of the open source movement in the software industry and some of the features of open source development appear quite paradoxical to traditional economic reasoning or intellectual property rights. But what is the open source movement and how is it impacting on the software industry? How does
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Harnischfeger Corp 1. Describe clearly the accounting changes Harnischfeger made in 1984 as stated in Note 2 of its financial statements. On page 17‚ note 2 states that in 1984 Harnischfeger altered their depreciation from a direct method to the straight-line method for financial reporting purposes. They also included the products purchased from Kobe Steel‚ LTD and sold by them in their net sales instead of stating only the gross margin per unit. An adjustment of the residual values on certain
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CASE 1. COMTEC CORPORATION I. The Summary. The text tells us about the situation which took place with one of manufactures of microcomputers in Cambridge‚ Compec Corporation. It has some serious financial problems according to slow sales of its primary product (the Comtec 100 Microcomputer) in both domestic and international market. The president of the Compec‚ Dr. Daniel Needham made a decision to hire a seasoned consultant‚ Ms. Roberta Malcolm‚ to suggest recommendations for saving the
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