RUN‚ INC. Case 1) What are the practical differences in the accounting for a change in estimate and a correction of an error? Why might managements prefer one approach to another? What pictures do the two accounting presentations paint for readers outside the company? A change in estimate is a normal and ongoing process of a company. It usually arises from the appearance of new information that alters the current situation. Accounting for a change in estimate is treated prospectively. Companies
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Brajesh Mishra Roll- 32024 ________________________________________________________________ LINEAR BLOCK CODES A systematic (n‚k) linear block code is a mapping from a k-dimensional message vector to an ndimensional codeword in such a way that part of the sequence generated coincides with the k message digits. The difference (n − k) represents the parity bits. A systematic linear block will have a [k × n] generator matrix [G] of the form G=[P IK ] Then the code is given
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Elk Grove Unified School District et al. v. Newdow et al. 542 U.S. 1 (2004) Facts: In 1954‚ Congress amended Title 36 of the United States Code by adding “under God” to the Pledge of Allegiance. California Education Code section 52720 requires appropriate patriotic exercises to be practiced in every public elementary school every day. Elk Grove Unified School District’s policy required the recitation of the Pledge of Allegiance every day pursuant to section 52720 of the California Education Code
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X Plaintiff-Appellant‚ No. 05-3708 > ‚ Defendant-Appellee. N On Remand from the United States Supreme Court. No. 02-00708—James G. Carr‚ Chief District Judge. Argued: June 23‚ 2006 Decided and Filed: July 22‚ 2008 Before: BOGGS‚ Chief Judge; BATCHELDER‚ Circuit Judge; BELL‚ Chief District Judge.* _________________ COUNSEL ARGUED: Joseph R. Wilson‚ ASSISTANT UNITED STATES ATTORNEY‚ Toledo‚ Ohio‚ for Appellant. Spiros P. Cocoves‚ LAW OFFICE‚ Toledo‚ Ohio‚ for Appellee ON BRIEF: Joseph R. Wilson‚ ASSISTANT
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Kato v. Briney‚ 183 N.W. 2d 657 (Iowa 1971) Facts Defendant Briney inherited a farm house which remained unoccupied for approximately ten years. During that period there were multiple housebreaking occurrences which caused damage to the property. Defendant and her husband were annoyed by the constant vandalism and set up a 20 gauge spring shotgun trap in one of the bedrooms which was set to shoot the legs of a trespasser entering the room. Plaintiff Katko and his accomplice McDonough entered
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JOHN D.R. LEONARD‚ Plaintiff-Appellant‚ - v. - PEPSICO‚ INC.‚ Defendant-Appellee. Docket No. 99-9032 UNITED STATES COURT OF APPEALS FOR THE SECOND CIRCUIT 210 F.3d 88; 2000 U.S. App. LEXIS 6855; 41 U.C.C. Rep. Serv. 2d (Callaghan) 779 March 21‚ 2000‚ Argued April 17‚ 2000‚ Decided PRIOR HISTORY: [**1] Appeal from a grant of summary judgment for Defendant in the Southern District of New York (Wood‚ J.) in an action seeking specific performance of an alleged offer of a Harrier Jet
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Estrada v. Fedex Ground Package System‚ Inc.‚ 154 Cal. App. 4th 1 (2d Dist‚ 2007) CASE ISSUE This lawsuit was originally filed in Los Angeles County Superior Court in 1999 with allegations that single-route FedEx Ground delivery drivers‚ Anthony Estrada‚ Jeffrey Morgan‚ Harvey Roberts among others‚ were incorrectly categorized as independent contractors with the company. The suit also alleged that the drivers were unfairly required to pay over a million dollars in out of pocket “operating expenses”
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Toys “R” Us LBO Background Toys "R" Us‚ Inc. is the world’s leading dedicated toy and juvenile products retailer. As of January 29‚ 2005‚ it operated 1‚499 retail stores worldwide and generated 11.1 billion in revenue. However‚ that’s a decrease of 1.9 percent from a year ago. Toys "R" Us has suffered from both downstream demand and increased competition from mass/discount channel such as Wal-Mart and Target. A group of private equity investors intends to do a leverage buyout of Toys "R" Us. They
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aggregate wealth-creating capacity may be greater. [Because EVA‚ like ROCE‚ is also usually based on a "snapshot" or short time series of data.]•Is it valid to mix accounting and market measures as EVA does?Q3. Calculate EVA and MVA from Outsource Inc and whether it could be used as an incentive system for its employees. Ans: Operating Current Assets (OCA)= Current Assets - Short term investments= 438‚685 - 61‚047= $ 377‚638Operating Current Liabilities(OCL) = Current liabilities- Notes payable=
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Robert G. Mondavi‚ the son of poor Italian immigrants‚ began making wine in Califor¬nia in 1943 when his family purchased the Charles Krug winery in Napa Valley where he served as a general manager. In 1966‚ at the age of 54‚ after a severe dispute over control of the family-owned winery‚ Robert Mondavi used his personal savings and loans from friends to start the flagship Robert Mondavi Win¬ery in Napa Valley with his eldest son‚ Michael Mondavi. Robert’s vision was to create wines in California
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