875 Inventory 825 Purchases 5‚963 Delivery costs 125 Salesmen’s salaries 800 Administrative wages and salaries 738 Plant (includes £362‚000 acquired in 2009) 1‚562 Motor vehicles 1‚125 Goodwill 1‚062 Distribution costs 290 Administrative expenses 286 Directors’ remuneration 375 Trade receivables 3‚875 Cash at bank and in hand 1‚750 18‚776 18‚776 Notes: 1. Provide for:
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various sectors of the public to influence their attitudes and opinions in the interest of promoting a person‚ product‚ or idea" (UPenn‚ 2005). The Michael J. Motto advertising and public relations firm defines it as "the business of generating goodwill toward an individual‚ cause‚ company‚ or product" (Motto‚ 2002). The Nebraska Jaycees provide this definition‚
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financial statements. While the company acquiring MCI‚ it give the management opportunity to make the creative accounting. WorldCom had devalued hard assets while simultaneously increasing the amount of goodwill of MCI. Goodwill is an intangible asset which include brand name. In USA GAAP‚ the goodwill is the different between the acquisition prices and fair value of identifiable assets. This enables the WorldCom each year to change a smaller amount against earnings by spreading these large expenses
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REFUSING REQUEST Writing plan for a request or claim BUFFER – identifies previous correspondence incidentally or in subject line - begins with a neutral statement on which both reader and writer can agree TRANSITION- plants key idea or word - leads naturally to explanation EXPLANATION- presents valid reasons for refusal - avoids red-flag words that forecasts bad news - includes resale or sales promotion material if appropriate BAD NEWS- softens the blow
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compulsory and MUST be attempted 1 The following draft financial statements relate to Zambeze‚ a public limited company: Draft Group Balance Sheets at 30 June Assets: Non-current assets: Property‚ plant and equipment Goodwill Investment in associate 2006 $m 2005 $m 1‚315 30 270 1‚005 25 290 1‚615 1‚320 650 610 50 580 530 140 1‚310 1‚250 2‚925 2‚570 Equity and liabilities: Share capital Share premium account Revaluation
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Methods of Development: Writing Routine‚ Good-News‚ and Goodwill Messages Most business communications can be prepared by following one of three patterns or methods of development: Direct Order‚ Indirect Order‚ or Persuasive Order. This lecture will discuss the direct order that is used for most routine‚ good-news and goodwill messages. Learning Objectives: □ To understand methods of development for writing routine business messages. □ To recognize structure of
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Ebeneezer Scrooge‚ Dickens manages to use redemption‚ whilst not a dominant theme in itself‚ to reinforce the social values he so firmly believed in. The importance of upholding ones social responsibility‚ of reflection and memory and of generosity and goodwill are all enforced throughout the allegory by the Ghost of Jacob Marley and the Spirits of Christmas he employs to see though Scrooges tri-temporal redemptive process. In thus constructing his narrative and the characters that bring it to an uplifting
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Case analysis: Extract Tar Sands Ltd. Background information Extract Tar Sands is an extraction plant company located in Athabasca‚ Alberta. It is a leading extraction plant‚ and one of the worlds most global industries. Large investments are required but the future outcomes are unknown. Athabasca has the largest reservoir of crude bitumen in the world. The tar sands go through a refining process to separate the bitumen (black viscous oil) from the mixture of clay‚ sand and water. Extracting oil
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is 40 years. This is not the industry standard and should be 5-7 years. 2) What would be the impact on Blockbuster’s 1988 earnings per share if 5 year amortization were applied to this goodwill? If the 5-year amortization were applied instead of the 40-year timetable‚ the company would have to recognize the goodwill in larger amounts‚ which would increase their tax liability. 3) What would have been the effect on earnings per share if Video Superstore purchases were not included in 1988 revenues
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Angelina Jolie’s interest in humanitarian affairs was piqued in 2000 when she went to Cambodia to film the adventure movie‚ "Tomb Raider." Named a UNHCR Goodwill Ambassador in 2001 In 2003‚ she started the Maddox Jolie-Pitt Foundation project dedicated to conservation in Cambodia‚ which later expanded to agriculture‚ education‚ health care‚ vocational training‚ infrastructure In 2003‚ she was the first recipient of the Citizen of the World Award by the United Nations Correspondents Association
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