...most cases and, as a result, all young people approach the future as blind nomads. In life, most people tend to believe that they will remain the same as they seem now in the next decade. Regardless of the age of an individual, they always tend to act in a way that suggests that history shaped them to the people they become. One thing remains certain, personalities and values keep changing. I will experience a lot of differences in 2025 as compared to now 2015. In a decade all human beings experience great changes in terms of their personality and their lives. A COMPARISON OF RELATIONSHIP DEVELOPMENT IN A DECADE There exists a great difference in the relationship status of an individual between a lifespan of 2015 and 2025.I am a single 38-year-old man currently studying and working. I am looking forward to studying network administration, marrying and having children. I wish to become an entrepreneur in the future and open my networking firm. The future seems so near when I have a lot of activities in the plan. Currently, in my case there seems a less sense of responsibility on my part as I do not have a family. In the next decade, I would be tasked with more responsibilities as a result of the family. My children and wife will need care and all that will increase my financial pressure. There will exist needs like paying my children’s tuition, vacation expenses, including traveling different part of the world and various day to day expenses incurred...
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...the relationship that is used in each of these movies. The relationship she describes is the female-male relationship, which would be considered the male killer and the Final Girl (13, 14). A few traits that Connelly describes that the “final girl” has is that she is never sexually active and she often acts more like a boy than a woman. If she sees something that is not normal or is out of the ordinary then she is automatically assured to go check to see what it is which causes her to receive the traits of being smart and attentive of her surroundings (14). Clover has come to see that Laurie achieves empowerment as the final girl based on her ability to stay alive long enough to be rescued in the first film, Halloween (14). But twenty years later in Halloween H2O Laurie had become of age as the true final girl” by assuming the male characteristics of her attacker, which would be a necessary step in defeating the slasher film monster. The lessons Laurie learned in Halloween and Halloween 2 will permit her to finally triumph as the final girl by defeating the male monster in Halloween H20 in addition to her acceptance of her relationship with Michael, which is the male monster in the films (14). The significance of the final girl is more than the development of a new cinematic character that possess each of the characteristics and because of who she is or how she acts but...
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...MEMORANDUM Statement of Facts On January 1, 2006, Sooner or Later Inc. granted 1,000 “at-the-money: employee stock options which will vest only if cumulative revenue over the following three-year reporting period is greater than $10 million and the employees are still employed by Sooner or Later Inc. They adopted ASC 718, Compensation-Stock Compensation in 2005. 1. The grant-date fair value of each award is $9. With the revenue target factored into the fair value assessment the grant-date fair value is $6. 2. Management believes it is probable the company will achieve cumulative revenue in excess of $10 million. 3. The requisites to vest were fulfilled. Revenue of $2 million, $5 million and $4 million was collected in 2006, 2007 and 2008 respectively. Identification of Questions & Alternatives Sooner or Later Inc has the following issue that need to be resolved: 1. Should Sooner or Later use the $6 grant-date fair value or the $9 grant-date fair value to measure its compensation cost? 2. Over how many years should Sooner or Later recognize compensation cost associated with the stock options? How much compensation cost, if any, should be recognized in each of those years? Conclusions and Authoritative Reasoning 1. Sooner or Later Inc. should use the $6 grant-date fair value. a. ASC 718-10-30-6 states that “The measurement objective for equity instruments awarded to employees is to estimate the fair value at the grant date of the...
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...Grade Failure, Drop out and Subsequent School Outcomes: Quasi-Experimental Evidence from Uruguayan Administrative Data Marco Manacorda This version: November 2006 QMUL, CEP and STICERD (LSE) and CEPR This paper uses administrative longitudinal micro data on about 100,000 Uruguayan students in public non-vocational Junior High school (grades 7-9) to identify the causal effect of grade failure on students' subsequent school outcomes. Exploiting the discontinuity in promotion rates induced by a rule that establishes that a pupil missing more than 25 days during the school year will automatically fail that grade I show that grade failure leads to substantial drop out and lower educational attainment after 4 to 5 years since the time when failure first occurred. Complementary evidence based on a change in the regime of grade promotion provides additional support for this conclusion. Keywords: grade retention, school drop out, age-grade distortion, regression discontinuity. JEL codes: I21, I22, J20 I am grateful to Jerome Adda, David Card, Thomas Lemieux, Alan Manning, Guy Michael, Justin McCrary, Enrico Moretti, Barbara Petrongolo, Tommaso Valletti, Steve Pischke, Miguel Urquiola and seminar participants at UC Berkeley, LSE, Paris-Jourdan, University of Toulouse, IGIER-Bocconi, the Universidad de la Republica (Montevideo) and the Gerencia de Planeamiento y Evaluación de la Gestión Educativa de ANEP for many helpful comments and suggestions. I am also grateful to Veronica Amarante...
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...business for over 50 years and profitable for the past 25 years. They have an applicable tax rate of 40% and no unused tax loss or credit carryforwards and their fiscal year end is December 31st. Company has no uncertain tax positions that require recognition under ASC 740. Last payment was made March 17, 2010 for fiscal year end 2009, for purposes of accruing interest and penalties under this law. In preparing the December 31, 2009 tax return there are two deductions which the tax law is not clear on whether those tax positions should reduce the Company’s 2009 tax liability. Issues 1 and 2, assume that each of the tax positions has substantial authority for the purpose of determining whether penalties may be assessed. Issue 1: Bricks & Mortar implemented a certain tax strategy that allows the company to include $100 deduction in its draft tax return, resulting in $40 reduction to taxes payable. 40% chance that the tax position would be sustained if taken to the court of last resort. On the basis of its past experience with negotiating settlements with the taxing authority, management believes that if it were to negotiate a settlement with the taxing authority it would have the following outcome: Possible Estimated Outcome | Individual Probability of Occurring | Cumulative probability of occurring | $40 | 10% | 10% | $20 | 40% | 50% | $10 | 30% | 80% | $0 | 20% | 100% | Issue 1, One Year Later: One year later, all facts remain the...
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...The Uprising of the Twenty Thousand, led by a young, strong-willed Ukrainian woman, united thousands of mistreated women to stand together in protest of one of the greatest industries of that time, the shirtwaist business. That woman was Clara Lemlich and she was only 23 years old when she initiated the strike. She and her supporters protested for over two months on the streets of New York, until certain textile-manufacturing factories finally agreed to fairer income and decent hours for the employees. However, this wasn’t entirely a success as many companies refused to agree to the terms, such as the Triangle Shirtwaist Factory. As a result, a year later, 146 workers employed at the Factory perished in a tragic fire due to a lack of safety preparation, including...
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...According from the national Sleep Foundation form the Washington Post, when you are sleep deprived, you are impaired as driving with a blood alcohol content of .08%, which is illegal in many states. Furthermore, according to the National Highway Safety Traffic Administration, more than half of teens surveyed reported that they have driven a car while drowsy and that every year, an estimate of 100,000 accidents, 40,000 injuries, and 1,500 people are killed in the U.S. every year in crashes caused by drivers who are simply tried. Sleep deprivation causes students to be disoriented and have a possibility to make bad decisions. Therefore, sleep deprivation was the main reason of why students were as impaired with a blood alcohol content of .08% and why crashes happen every year from drivers who were simply tired. If this is the case then schools should not care about delaying school start times and spending extra money for transportation if it prevents thousands of deaths from causes like driving with sleep...
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...Gun Control Thomas J. Williams Sr. Comp Ge 217 Rachael Stanford March 4, 2015 The article about columbine and the 5 year old really outraged me because I believe there were signs of trouble before the shooting but I believe the administration and people around them just didn’t pay attention to the boys. Probably saying ‘boys will be boys”. It turned out to be the worst school shooting in history. The article said “A Kentucky mother stepped outside of her home just for a few minutes, but it was long enough for her 5-year-old son to accidentally shoot and kill his 2-year-old sister with the .22-caliber rifle he got for his birthday.” (5-year-old Kentucky boy fatally shoots 2-year-old sister) There is no good reason a young child should own a gun but the worst part is this is not the first and probably won’t be the last. There are others like this like two other incidents involving young children shooting others. In early April, 2013 a 4-year-old boy in Tennessee shot and killed a 48-year-old woman, and just days later, 6-year-old Brandon Holt was killed in New Jersey after being shot in the head by his 4-year-old playmate. “On April 20, 1999, two teens went on a shooting spree at Columbine High School in Littleton, Colorado, killing 13 people and wounding more than 20 others before turning their guns on themselves and committing suicide. The crime was the worst high school shooting in U.S. history and prompted a national debate on gun control and school safety, as well...
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...not to refund a $75 million, 12% coupon, 30-year bond issue that was sold 5 years ago. It is amortizing $5 million of flotation costs on the 12% bonds over the issue's 30-year life. Bob's investment banks have incidicated that the company could sell a new 25-year issue at an interest rate of 10% in today's market. Neither they bor Bob's management anticipate that interest rates will fall below 10% any time soon, but there is a chance that rates will increase. a call premuim of 12% would be required to retire the old bonds, and floatation cost on new bond issue would amount to $5 million. Bob's margainal fed+State tax rate is 40%. The new bonds would be issued one month before the old bonds are called, with proceeds being invested in short-term gov securities returning 6% annually during interuim period. a) Perform a complete bond refunding analysis. What is the bond refunding's NPV? b) What factors would influence Bob's decision to refund now rather than later? Current bond issue information Par value $75,000,000 coupon rate 12% original maturity 30 remaining maturity 25 original flotation costs $5,000,000 Call premium 12% Tax rate 40% New issue information Coupon rate 10.0% maturity 25 flotation costs $5,000,000 ...
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...Should Sooner or Later use the $6 grant-date fair value or the $9 grant-date fair value to measure its compensation cost? Codification 718-10-30-6 states the measurement objective for equity instruments awarded to employees is to estimate the fair value at the grant date of the equity instruments that the entity is obligated to issue when employees have rendered the requisite service and satisfied any other conditions necessary to earn the right to benefit from the instruments (for example the exercise share options). That estimates is based on the share price and other pertinent factors, such as expected volatility, at the grant date. In this case Sooner or Later is issuing stock options to employees in order to align their compensation with the performance of the company. However these options can only be vested if revenue for the company is greater than $10 million over a three year period and employees are still employed with the company. The debate is whether Sooner or Later should grant the stock at $9 which is the current grant date fair value or grant the stock at $6 which the fair value taking into consideration the revenue target. According to Codification 718-10-30-6 Sooner or Later should grant the stock at $9 because this is the fair value at the grant date not at some future grant date when conditions have been met. However, Codification 718-10-30-15 Market, performance, and service conditions (or any combination thereof) may affect an award’s exercise...
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...Anna K OBHR 33000 February 25, 2013 There’s Evil, and then there’s Monsanto In many ways, Monsanto is just like every other business; it engages in the trade or sale of products and services to a consumer. This, for the most part, is where Monsanto ends being like a business. Monsanto is a company that specializes in production of agricultural/vegetable seeds, plant biotechnology and crop protection chemicals (Devil in Disguise; the Unethical Practices of Monsanto, 2012). It is considered “The world's poster child for corporate manipulation and deceit” (Smith, 2010). Those are some pretty big boots to fill. I will be examining just one of the terrifying scenarios where Monsanto has displayed deceptive and dangerous ethics. Back in 1929, in a little town in Alabama called Anniston, Monsanto engineered a type of chemical called polychlorinated biphenyl, PCBs for short. They would end up being one of the most prevalent and lucrative engineering substances of 20th century America. They were used as insulators in electric transformers, and included in everything from lacquers to printed goods. Although Monsanto was in the know about the burying of the chemicals in and around the town, the residents lived there for decades without knowledge. In 1979 they were outlawed because of the detrimental effects on the environment. Monsanto discarded tons of raw PCBs directly into Snow Creek which runs along the plant. 5,000 extra tons are buried in a hillside and Baker thinks that it...
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...Fred Soper The Fred Soper papers part A are an incomplete, yet informative, collection of entries from Fred Soper’s diaries during his time as an agent of hookworm eradication for the International Health Division (IHD) of the Rockefeller Foundation (RF). Soper’s writing is clearly tailored to an audience, this is shown in how he sometimes portrays himself as a bumbling tourist type, struggling to get by in a foreign country because he is “of a complacent disposition” (Soper 26). His audience is likely contemporary Americans, this is evidenced by the paragraph in which he writes about how a contemporary American might feel to take railway transport in Brazil (Soper 25). He comes off as much more relatable than a the “general at war” he would...
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...Reading Log to show time and date of reading and the pages read. Stay on pace (see due dates) so that you finish reading, writing, and meeting with me… easily. Have your Notebook with the Reading Log completed and signed (and your book) in class EVERY FRIDAY. Title of Book: ____________________________________________ Ok’d on:______ Author:________________________________ Genre: _________________________ Week’s Dates | Pages Read / Total Pages | Parent’s Weekly Signature | 8-21 thru 8-28 | / | | 8-28 thru 9-4 | / | | 9-4 thru 9-11 | / | | 9-11 thru 9-18 | / | | 9-18 thru 9-25 | / | | On or before 10-2 | Novel Map and “book chat” with Mrs. Owensby | Mrs. O’s signature | Quarter 1 - DUE DATES: Have book “OK’d” – Friday, August 21st Reading Log due every Friday: 8-28, 9-4, 11, 18, 25 Novel Map & Meeting w/ Mrs. Owensby by: 10-2 Presentation of Project: no later than 10-7 BRAVE Independent Reading: Braves Read Assertively and Vigorously Everyday Here are your choices for ABOVE and BEYOND creative expression of your book. Quarter One, they will change each quarter. Each will take 1-2 hours of your creative genius. Have fun! (I have more detailed directions… let me know when you are ready!) Character’s Facebook Page Character’s Facebook Page Amazon Ad about Your Book Amazon Ad about Your Book Found Poem – Two Examples Found Poem – Two Examples Remember: Completing a PROJECT is optional and only possible for those who turned...
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...Appreciation and by earnings Dividends. Capital or price appreciation is an increase in the market price of your stock over time brought about by an increase in its potential value and the demand to buy its shares. The faster a company can grow, the faster its price can appreciate. Profitable corporations can also issue dividends, whether in cash or in additional shares of stock as a means for shareholders to share in their distributed profits. Top ›› ------------------------------------------------- Why Invest in the Stock Market? History has proven that investing in quality stocks can provide greater returns than most investment instruments. This offers you the best chance in achieving your financial goals and gives you the ability to later enjoy the benefits of your money working for you. The track record of the stock market also shows that a good basket of stocks climb more often than decline - reducing risk over the long-term. Another reason why stocks can outperform other asset classes is because it can compound the value of your investment. Companies can reinvest the profits they make to generate even more profit. Moreover any dividends you...
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...Background Consumer Cleaning Products (CCPC) is a public manufacturing company with a calendar year the same as the fiscal year. CCPC's supply chain consists of : CCPC introduced a new product September 1, 2009 called Fresh & Bright. Part of CCPC's marketing campaing was to "drop" appromixamatly 500,000 coupons in the Sunday newspaper where Fresh & Bright was sold. The coupon worked in the following way: The 500,000 coupons could be used through October 1, 2010. CCPC has data one six month coupons for other products but does not have any data on one year coupons for detergent. CCPC estimates that two percent of the detergent coupon will be redeemed. As of Septemeber 30, 2009 CCPC has sold $2,000,000 of Fresh & Bright. Issues 1. What is the accounting issue(s) and the relevant components of the autthoritative literature? 2. When should CCPC recognize the effects of the Fresh & Bright coupon donp in its financial statements? 3. What is the dollar amount of the effect of the Fresh & Bright coupon drop on CCPC's financial statement? 4. What would constiture "sufficient evidence" to support CCPC's expected redemtion rate of 2 percent?\ 5. What are the accounting implications if CCPC's estimated redemption rate changes to 2.5 percent at a later point in time? 6. How should the effects of the Fresh & Bright coupon drop be reflected in the income statement? 7. What are the necessard journal entries? Analysis Analysis of Issue 1: What is the accounting issue(s)...
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