Hoang Thi Thanh Ha - 13200154 Case 14-3 Coconut Telegraph 1. Is Coconut’s February 1‚ 2012‚ arrangement with Buffett within the scope of ASC 985-605? ASC 985 -605 Software — Revenue Recognition “provides guidance on when revenue should be recognized and in what amounts for licensing‚ selling‚ leasing‚ or otherwise marketing computer software.” It defines “ Software arrangements range from those that provide a license for a single software product to those that‚ in addition to the delivery of
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Case 14-3 Coconut Telegraph Background on Coconut Telegraph Coconut Telegraph Corporation (Coconut) is a developer and provider of specialized customer billings and management software and systems. On February 1‚ 2012‚ Coconut had an arrangement with Buffet Worldwide Inc. (Buffet) to deliver the Volcano System and provide one year of post contract customer support (PCS). The PCS will start March 1‚ 2012. At the time of the arrangement‚ February 1‚ 2012‚ Buffet paid $12‚000 for the Volcano System
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Chapter 14 Section 3 Big Business and Labor 1. Terms & Names * Andrew Carnegie- a Scottish-American industrialist‚ businessman‚ entrepreneur and a major philanthropist. * Vertical Integration-a company’s taking over its suppliers and distributors and transportation systems to gain total control over the quality and cost of its product. * Horizontal Integration- the merging of companies that make similar products. * Social Darwinism- an economic and social philosophy—supposedly
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Unit 14 Assignment E1). The Social Model of disability came about through the disability movement and other organisation campaigning for equal rights‚ opportunities and choices for disabled people. The social model of disability recognises that any problem of disability are created by society and its institution and that The Discrimination Acts are tools to help to improve the response of society to disability‚ also a wheel chair user is not hampered by their disability but by lack of adequate
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Case 14-1: Solution to Global Oil a. Strengths and weaknesses of BSC Strengths of the BSC include: • 1. Helped articulate the new strategy M&R adopted to become a destination stop. • 2. Helped train managers to become more general managers‚ not narrow functional managers. • 3. Focuses managers more externally. • 4. Blends own-unit and divisional performance to reduce free-rider problems of divisional performance measures only. • 5. Links business
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CASE 14 NIKE‚ INC.: COST OF CAPITAL Cost of capital denotes the opportunity cost of using capital for a particular investment as oppose to the alternative investment which has similar systematic risk. It is extremely important since it is used in evaluating whether a project is feasible or not in the net present value (NPV) analysis‚ or in assessing the value of an asset. WACC (weighted average cost of capital) is the proportional average of each category of capital inside a firm (common
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memo analyzes whether any of its investments are other-than-temporary impaired‚ and determines the amount of the impairment. Facts Investment 1 -- Happy New Year & Co. OTT purchased 11 shares of Happy New Year & Co. stock on at $20 a share on Jan. 3‚ 20X1‚ and the price dropped to $15 in March and remained steady till Dec. 31‚ 20X1. OTT management does not believe the decline in price to be permanent and has asserted that it does not intend to sell this investment in the future. Investment 2 –
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1. a. Interest rates have risen over the last 25 years‚ and that explains the coupon rates vary so widely. b. Maturity years | 5 | 15 | 25 | FV | $ 1‚000 | $ 1‚000 | $ 1‚000 | Payment/year | 1 | 1 | 1 | Payment | $ 45 | $ 82.50 | $ 126.25 | Int/year | 10% | 10% | 10% | n | 5 | 15 | 25 | PV | $ 791.5 | $ 866.9 | $ 1‚238.7 | c. Maturity years | 5 | 15 | 25 | FV | $ 1‚000 | $ 1
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International General Certificate Candidate’s Observation Sheet IGC 3 – THE H&S Practical Application Name of Candidate: JIM MOSS Student Number 007 Place inspected ROYAL AIR FORCE SHAWBURY Date of inspection 23 / 04 / 1955 Observations Control measures Timescale Hazards / Consequences Immediate / short & longer-term actions Hazard 1 Security perimeter fence has numerous holes at
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Unit 14 (14.3) Explain how to promote children’s health and well being in early year’s work setting 3.1 Children learn and develop best when they are healthy‚ safe and secure‚ when their individual needs are met and when they have positive relationships with the adults caring for them. We promote health and well being in our setting by providing children with activities indoor and outdoor. We provide a bright and light environment full of different activities set out in two different areas of the
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