EXERCISE 16-13 (15–25 minutes) 1/1/14 No entry (total compensation cost is HK$450‚000) 12/31/14 Compensation Expense 225‚000 Share Premium—Share Options (HK$450‚000 X 1/2) 225‚000 12/31/15 Compensation Expense 225‚000 Share Premium—Share Options 225‚000 5/1/16 Cash (9‚000 X HK$20) 180‚000 Share Premium—Share Options 405‚000* Share Capital—Ordinary (9‚000 X HK$5) 45‚000 Share Premium—Ordinary 540‚000 *(HK$450‚000 X 9‚000/10‚000) 1/1/18 Paid-in Capital—Share Options
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A Bill- Law A Bill is a proposal for a new law‚ or a proposal to change a law which already exists. House Of Commons The first stage starts at the House of Commons. It starts off with the first reading‚ which is a formal introduction. This takes place without debate. In the first reading the short title of the Bill is read out and is followed by an order for the Bill to be printed. The Bill is published as a House of Commons paper for the first time. After the first reading‚ there is a second
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How does a bill become a law? A bill is an idea for a new law‚ or an idea to change or do away with an existing law. Prior to a bill becoming a law‚ it must be approved by the United States House of Representatives‚ the United States Senate‚ and the President of the United States. Anyone can come up with an idea for a new law. However‚ only a member of Congress can introduce legislation so any one with new ideas for a new law must contact their Representatives to discuss their ideas. Once their
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Position of French Adjectives Position d’adjectifs An adjective is a word that modifies a noun by describing it in some way: shape‚ color‚ size‚ nationality‚ etc. French adjectives are very different from English adjectives in two ways: 1. French adjectives change to agree in gender and number with the nouns that they modify‚ which means there can be up to four forms of each adjective: Adjective: joli (pretty) Masculine singular joli Feminine singular jolie Masculine plural jolis
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OUTLINE Thesis: The show 16 and pregnant could be glamorizing teen pregnancy Three main reasons. 1. Not long after the show started all of the girls on the show was being put in tabloids and magazines. 2. Teenagers are watching the show and thinking that if they have kids at there age they could become famous. 3. Teens may envy the shows stars for their fame and fortune and wish to become pregnant in hopes of earning the same
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French connection also famously known from the logo ‘FCUK’ is a prominent global brand that caters to fashion clothing‚ home wear and accessories. It was founded by Stephen Marks (Chairman and the chief Executive of FCUK at present in 1972 London‚ UK. In 1962 he invested £25‚000 capital in starting the company. His main object was to excavate the reasonably intact resources in Hong Kong that provided low cost and high quality production/ manufacturing. Little did the company know that the dilemma
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3. Explain the post-16 options for young people and adults Due to rise in levels of unemployment for those in the age brackets of 16-24year old over the last 10 years‚ the government set up the September Guarantee to give this age range more opportunity post education. It is predominantly aimed at 14-19yr olds and meant that once they left compulsory education‚ by the end of September that same year they would have a place in some kind of further education. This was to avoid them becoming ‘NEETS’
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Teletech Corporation‚ 2005 Raider Dials Teletech “Wake-Up Call Needed‚” Says Investor New York—The reclusive billionaire Victor Yossarian has acquired a 10 percent safe in Teletech Corporation‚ a large regional telecommunications firm‚ and has demanded two seats on the firm’s board of directors. The purchase was revealed yesterday in a filing with the Securities and Exchange Commission‚ and separately in a letter to Teletech’s CEO‚ Maxwell Harper. ‘The firm is misusing its resources and not earning
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TO: Trish Cooper and Carrie Schwinoff FROM: DATE: October 2‚ 2013 SUBJECT: Marketing Strategy for Zatswho Marketing research has shown that guerilla marketing campaigns can be highly effective at relatively low cost (Hutter & Hoffman‚ 2011). I have developed a guerilla marketing strategy for your company that will focus on logo placement and social media. The goal of this marketing strategy is to win over potential customers of your target market‚ which is parent of toddlers (Hutter & Hoffman
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BTEC NATIONAL IN BUSINESS (LEVEL 3) Unit 16 – Human Resource Management in Business The study of human resource management will help you understand an organisation‚ its structure‚ the way it works and its culture. Organisations need their employees to contribute effectively to the achievement of the organisational purpose. In order to achieve this‚ staff will have to be properly selected‚ trained and managed. Managers have to understand how to motivate employees and win their commitment to the
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