Q: Discuss the difficulties relating to the recognition and measurement of intangibles generally and of brands in particular. Refer to the example in Enigma plc in your discussion. According to IAS 38‚ an intangible asset defines as “an identifiable‚ non-monetary asset without physical substance” including brand‚ computer software‚ patents and copyrights. As this typical asset has no physical substance‚ it is really difficult to recognize and measure it. This essay mainly aims to explain the
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1. Introduction The New York Convention on the Recognition and Enforcement of Foreign Arbitral Awards‚ 1958 (“Convention” or “NYC”)‚ at its basest level‚ is a mutual understanding between signatory states that their legal systems will make genuine efforts at recognising and enforcing an arbitral award that is jurisdictionally linked to another signatory state. As it is first and foremost a creature of international law‚ this agreement obliges each signatory state to apply only the rules specified
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Revenue Management and Pricing Case 1: The Springfield Nor’easters: Maximizing Revenues in the Minor Leagues Question 1: Based on the survey‚ we determine the accumulated percentage of customers’ willingness to pay at each price. Since the demand differs as the price changes‚ we want to see by which combination we can maximize our profit. Assuming the population is 100 people‚ we multiply the accumulated percentage and the price to estimate our revenue: Therefore we get our initial estimate of
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CASE: SARAWAK PROPERTIES SDN BHD v THE DIRECTOR GENERAL OF INLAND REVENUE ISSUE: Whether the tax treatment of income accrued and the expenditures incurred in respect of the appellant’s property development activities regarding the two projects‚ namely the shop house project and the TAR Centre. FACTS OF THE CASE: • The appellant become the sole developer of the TAR Centre project after it had acquired Tamasa Holding’s share for a cash consideration of RM 572758. • The development
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General Manager Bob Cortez and Board Directors A new Class A minor league baseball team called the Nor’easters is coming to Springfield‚ MA. News around town was that another professional sports team‚ the Falcons‚ was having trouble drawing revenue. Since the Nor’easters are a new team it’ll be challenging for them to draw fans. Springfield is located 90 miles away from Boston and is the third largest city in Massachusetts. Springfield had lost many high wage residents resulting in 3
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reduce the funding gap between central and local governments‚ as well as reduce the gap between local government funding. Balance Fund is also known a intergovernmental transfer system. The system in Indonesia comprises three basic types of scheme: Revenue sharing Fund (Dana Bagi Hasil/DBH)‚ General Purpose grant (Dana Alokasi Umum/DAU)‚ and Grant for Specific Purpose (Dana Alokasi Khusus/DAK). Even though fiscal decentralization has been implemented nearly ten years‚ Indonesia’s achievements
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the problem 4-9 1. Moving Average 4-6 2. Holt Winters’ Exponential Smothing 6-7 3. Simple Average 7 3. Exponential Smothing 8-9 5. Recommandations 10 6. References 11 Executive Summary In the given case study‚ Snow the revenue manager of the Hamilton hotel has to make a decision which is to accept the group of not for 22nd August. As it is a business hotel and generally it is difficult to have a full house on the weekend. She also needs to keep in mind that there is no
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The Diabetes App Market Report 2014 is a comprehensive analysis about the performance of diabetes apps‚ key players‚ best practises‚ country markets‚ regulatory impact‚ market trends and revenues from 2008 2018. Diabetes has become a global epidemic with significant impact on society and the economy. In 2013 around 382M people around the world were estimated to suffer from diabetes. Mobile applications promise to play an invaluable role in assisting people who suffer from diabetes to empower them
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TACTICAL DECISIONS The organizations strive to earn short-run profits. In making short-run decisions‚ not all cost and revenue data is relevant. The cost data relevant for decision-making is referred to as relevant costs and that which is not useful for decision-making is non-relevant costs. On the revenue side‚ the only relevant revenue is the incremental & differential revenue. Relevant and Non-Relevant Costs: 1. Future Costs and Sunk Costs (IR): A future cost is that cost yet to be incurred
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1. SHORT TITLE. - This Act may be called the Maharashtra Recognition of Trade Unions and Prevention of Unfair Labour Practices Act‚ 1971. 2. EXTENT‚ COMMENCEMENT AND APPLICATION. - (1) This Act extends to the whole of the State of Maharashtra. (2) It shall come into force on such date as the State Government may‚ by notification in the Official Gazette‚ appoint; and different dates may be appointed for different areas and for different provision of this Act. (3) Except as otherwise
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