Should management have performed an interim goodwill impairment test as of September 30‚ 2012? Galaxy Sports Inc. (Galaxy) is a U.S. based manufacturer of sports equipment. It is an SEC registrant with one operating segment with three separate reporting units: fitness‚ golf and hockey. The fitness is the largest division of Galaxy with allocated goodwill of $200 million. The golf division reports $130 million of goodwill and the hockey has $30 million of goodwill. Each division has been a reporting unit
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CHAPTER 1 1.0 Introduction This chapter focused focus on the background of the study‚ statement of the problem‚ purpose of the study‚ objectives of the study and significance of the study‚ limitation and delimitations and finally definition of operational terms. 1.1 Background to the Study Nutrition is very paramount among children and therefore it should be upheld in ECDE Centres. To start off‚ it entails a balanced diet which will facilitate good health among children hence promote
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Innovation is also very important to Goodwill Industries. “Innovation is the introduction of new goods and services” (Bateman and Snell‚ 2011‚ p. 9). While Goodwill Industries is distributing goods that are used‚ the services that are being offered are innovated. Goodwill has been improving the lives of many people by selling used goods at discounted rates and offering “job skills training and placement” (Social Media in Action: Goodwill Industries‚ 2011). Now Goodwill is networking to improve through
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Research proposal Introduction The three main business proposals that are unique include the following business scenarios. 1. Setting up unit in Brazil – granite manufacturing unit in Brazil 2. Entering into strategic business alliances/partnerships with Italian company for export of marble 3. Setting up retail business in Slovakia for finished tiles Discussion Setting up a granite manufacturing in Brazil Setting up manufacturing unit in Brazil is a unique proposal in the
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March 26‚ 2007 Dear Business Colleague: Re: Sample Business Proposals To Work With As a professional writer and consultant with an M.B.A.‚ I have written numerous business proposals for various clients over the years. (about) I am writing this letter because I know that quite a few business people and/or professionals like you are looking for help with writing that all-critical "business proposal". What I’m talking about here is the comprehensive business proposal designed to convince the
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Business Proposal Business Proposal Randy Sickmier ECO/561 September 28‚ 2011 Dave Sella-Villa Business Proposal This business proposal targets a new market for personal computers; senior citizens. No computer company offers a product designed exclusively for the baby boomer (“Boomer”) generation. There are “senior friendly” computers available from most of the major manufacturers‚ but none make a full commitment to “senior only” features. The market for computers designed to meet the unique
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Business Proposal Format ABC‚ Inc. Chicago‚ IL Contact No. Date: 4th January‚ 2010 (Receiver’s Details) XYZ Inc. Kingston‚ NY Contact No. Description This section will consist of a brief description of your company and the purpose you are writing this business proposal for. Executive Summary The executive summary section consists of a detailed explanation of what your company is all about and the field it has an expertise in. You also need to mention the objective of your company
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Bury Business Proposal] ] Will Bury Business Proposal Marisa Wachter University of Phoenix ECO 561 April 16th‚ 2012 In this paper we will discuss how to improve Will Bury’s business. We will look at ways to increase revenue; determine the fixed and variable costs for the business; and determine how to maximize profit. We will also address the pricing structure‚ product differentiation‚ and how to minimize the costs for the product. In all‚ we will have complete business proposal that will
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Anette Masukol Purchasing Manager Royal Concourse Gorordo Ave.‚ Cebu City Dearest Ma’am Masukol: Good day! Helping you give customer satisfaction is our priority. We‚ at Lil’ PizzaRica‚ are pleased to inform you that we are submitting a business proposal in your company outlining our plan to help in building greater customer satisfaction in your service. We are offering our special pizza. Background and Goals We understand that you have been serving your customers with variety of food in
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Answers – Business Proposal The company selected for this business proposal is AirAsia Berhad (hereafter referred as AirAsia) and both the business and financial performance of AirAsia would be analysed from 1st January 2009 to 31st December 2011. “The company was incorporated in 2001‚ as a private limited liability company both incorporated and domiciled in Malaysia. AirAsia was converted into a public limited liability company on 8th June 2004 and became listed on the Main Board of Bursa Malaysia
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