Partner Capital Old Partner Capital xxx xxx • Contributing asset/liability to partnership Cash xxx Equipment xxx Account Payable xxx New Partner Capital xxx Admitting a Partner (con’t) • BONUS – For New Partner bonus diberikan ke partner baru karena keterampilan yang dimilikinya Cash xxx A Capital xxx B Capital xxx C Capital xxx – For Old Partner bonus diberikan kepada partner lama sebagai kompensasi keuntungan yang akan didapat oleh partner baru di kemudian hari
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BARCODE Sejarah dan Awal Mula Penemuan Pada tahun 1932‚ Wallace Flint membuat sistem pemeriksaan barang di sebuah perusahaan retail. Awalnya‚ teknologi barcode dikendalikan oleh perusahaan retail‚ lalu diikuti oleh perusahaan industri. Lalu pada tahun 1948‚ seorang pengusaha makanan lokal meminta Drexel Institute of Technology di Philadelphia untuk membuat sistem pembacaan informasi produk yang keluar secara otomatis. Kemudian Bernard Silver dan Norman Joseph Woodland‚ sarjana lulusan Drexel‚ membuat
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PAU/LBS/2011/10/024 FINANCE - 2 EXAM ANALYSIS OF JET BLUE CASE: PREPARING FOR FINANCING SYNOPSIS OF THE CASE JetBlue Airways Corporation was formed in August 1998 as a low-fare‚ low-cost but high service passenger airline serving select United States market. JetBlue’s operations strategy was designed to achieve a low cost‚ whilst offering customers a pleasing and differentiated flying experience. JetBlue has had a successful business model and strong financial results during that period‚ and
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8 b. 6.4 e. 9.2 c. 8.6 ____ 5. A closed flask contains this equilibrium 2 NO2(g) (brown gas) N2O4(g) (colourless gas) When the equilibrium is heated at a constant pressure it gets browner. This must mean which of the following? a. Ke is very large d. both a and b b. it is endothermic e. both a and c c. it is exothermic ____ 6. Which equilibrium shows a decrease in [products] when the volume increases? I. 2H2(g) + O2(g) 2H2O(g) II. Cl2(g) + PCl3(g) PCl5 (g)
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Mulai dari penyebaran informasi dari satu ke banyak orang‚ pertukaran informasi antara satu dengan yang lainnya‚ sebagai media publikasi‚ media hiburan‚ dan lain sebagainya. Melalui radio‚ seseorang dapa memperoleh berita dan informasi dengan mudah. Contohnya adalah saat terjadi kemacetan di jalan
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The gazal (Arabic/Pashto/Persian/Urdu: غزل; Turkish: gazel) is a poetic form consisting of rhyming couplets and a refrain‚ with each line sharing the same meter. A ghazal may be understood as a poetic expression of both the pain of loss or separation and the beauty of love in spite of that pain. The form is ancient‚ originating in 6th century Arabic verse. It is derived from the Arabian panegyric qasida. The structural requirements of the ghazal are similar in stringency to those of the Petrarchan
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seorang challenge MQ. 2.Kami dibawa ke luar dewan untuk registration (registration telah dibuat). Luar dewan penuh sesak dengan manusia. Hampir kebanyakan mempunyai rambut ala beckam‚ belt LV‚ kemeja yang sangat cantik dan memang nampak elegan. Maybe 95% melayu‚ 4% cina dan selebihnya kaum lain. diberitahu hampir 2000 tetamu datang. Challenge MQ menceritakan serba sedikit tentang One Team yang mempunyai family club‚ friends club‚ star club..dan juga 8282. 3. Bila masuk ke dalam dewan dalam jam 10 lebih
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TEORI KENDALA / THEORY OF CONSTRAINT (TOC) Setiap perusahaan menghadapi sumber daya yang terbatas dan permintaaan yang terbatas atas setiap produk. Keterbatasan-keterbatasn ini disebut “Kendala” (constraint). Teori Kendala mengakui bahwa kinerja setiap perusahaan dibatasi oleh kendala-kendalanya. Jika hendak memperbaiki kinerjanya‚ suatu perusahaan harus mengidentifikasi kendala-kendalanya‚ mengeksploitasi kendalanya dalam jangka pendek dan jangka panjang‚ kemudian menemukan cara untuk mengatasinya
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Unit VI DIVIDEND POLICY Dividend Policy • The return to the shareholders either by way of the dividend receipts or capital gains • It decides the Retention ratio & Pay out ratio • Earnings to be Distributed – High Vs. Low Payout • Objective – to Maximize Shareholders Return • Effects – Taxes‚ Investment & Financing Decision 2 A few models which studies this relationship & the dividend policies of firms are given below • • • • • Traditional Position Walter Model Gordon Model
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30-year U.S Treasury Securities RM 10.12% 10.12% 10.12% Source: Bloomberg RM-Rf 5.50% 5.50% 5.50% Cost of equity (Ke) 10.95% 10.34% 12.11% Ke=Rf + β(RM-Rf) Weight of debt 22.19% 22.19% 22.19% Assume that it stays the same as Weight of equity 77.81% 77.81% 77.81% Teletech WACC 9.30% 8.81% 10.41% WACC=Wd *Kd(1-t) + We*Ke 3. It seems that TS is actually profitable on a risk-adjusted basic‚ even though it is underperforming compared with the firm
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