...1 Mid-Term 1 EXAMINATION Summer 2013 DURATION: 2 HOURS Department Name & Course Number: BUSI 3001A Course Instructor(s) : Maurice, Jacques AUTHORIZED MEMORADA No. of Students: NonProgrammable Calculator Allowed Students MUST count the number of pages in this examination question paper before beginning to write, and report any discrepancy to a proctor. This question paper has 4 pages. This examination question paper MAY be taken from the examination room. no In addition to this question paper, students require: an examination booklet yes a Scantron Sheet yes no There are 40 marks available on this exam This exam comprises of 3 questions and has 4 pages. 2 Question 1 (30 marks) (90 minutes) On January 1, 20x1, Pastel Corporation acquired 70% of the outstanding common shares of Summer Company for $84,000 cash. On that date, Summer had $35,000 of common shares outstanding and $25,000 of retained earnings. On January 1, 20x1, the book values of each of Summer’s identifiable assets and liabilities were equal to their fair values except for a patent with 10 years remaining which had a fair value of $30,000 and a book value of zero. The following are the separate entity financial statements of Pastel and Summer as at December 31, 20x6: Balance Sheets December 31, 20x6 Pastel Assets Cash Accounts receivable Inventory Investment in Summer Equipment Accumulated depreciation Liabilities and shareholders’ equity Accounts payable Long-term debt Common...
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...Chapter 1: The Nature of Information Technology Projects What is the current state of IT projects? What are key factors for successful IT projects? Hint: Refer to the summary of CHAO study IT Projects are showing higher success rates. Better project management tools & processes, smaller projects, improved communication among stakeholders, more skillful IT project managers What are four different approaches to improving the likelihood of success of IT projects? Hint: Understand the major characteristics of each approach. 1. Value-Driven Approach; Plain & Simple: IT Projects must provide value to the organization 2. Socio-technical Approach; It’s not just about the technology or building a better mouse trap 3. Project Management Approach; processes and infrastructure (Methodology), resources, expectations, competition, efficiency and effectiveness 4. Knowledge Management Approach, lessons learned, best practices & shared knowledge What is a project? And its attributes? Project: a temporary endeavor undertaken to create a unique product, service, or result. Attributes: Time Frame, Purpose (to provide value!), Ownership, Resources (the triple constraint), Roles (Project Manager, Project Sponsor, SME (domain & technical)), Risk & Assumptions, Interdependent Tasks (progressive elaboration – steps & increments), Planned Organizational Change, Operate in Environments Larger than the Project Itself What are different roles in...
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...Learning Outcomes The learning outcomes of the Unit can be clarified as follows: • Understand How to Plan Resource Needs with the Team • Understand the Need for Change to Resource Requirements • Be Able to Monitor, Record and Control Resources Within the Work Area Task 1 A.C. 1.1 - Identify the links between organizational objectives and personal development objectives Company objectives I work for the Gibraltar Electrical Authority. It was established on the 28th March 2003, when an Act was passed in the Gibraltar House of Assembly. The company objectives are, to supply electricity in an efficient and economical manner and to maintain and develop the network and generating system. To employ and train professional, well-mannered staff, that offer safe professional installations to British and IET regulation standards, keeping up with the latest technology. The Division I work for is the Electrical Building Services Division. It is responsible for the following: - • Electrical installations and maintenance works in all Government buildings such as schools, offices, workshops, depots, • All government housing and various estates. • The installation and maintenance of any lighting system within St Michael’s cave. The Gibraltar Electrical Authority is owned and subsidized by the government, its objectives differ from private companies whose main objectives are to increase the company profit and cut its costs and losses. My personal development...
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...Poli 3001 Essay. China and the United States. The relations involving China and the United States are a ardent subject matter in the humankind as China, whizz and moreover(a) of the worlds oldest refinements with the largest inhabitants, and the US on the other hand, one of the worlds youngest civilizations with the strongest financial system, are not only vital for the two countries just now also for the future suppuration of the whole world. One of the main reasons for the complexity and the disagreement surrounded by China and the US relations is the inequality of the common conflicting political approach. The ideological inconsistency additionally explains why the US has constantly taken China as its opponent alternatively than an associate. This essay will discuss on the different types of organisation systems and political ideologies that China and the US are practicing. The births of the US civilization lie in a mixture of liberalism and individualism but it slowly further defined by its freedom, civil rights and body politic standards. Dissonant voices are commonly heard in the US due to its inconsistency and disorganized attitude towards its political system, which is inconceivable and approximately not possible in China. In the US, libertarianism is almost popular and researchers show that one out of five Americans behave libertarian views. Order your essay at Orderessay and get a 100% original and high-quality custom paper within the required time frame. Libertarianism...
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...Course Hero has millions of student submitted documents similar to the one below including study guides, practice problems, reference materials, practice exams, textbook help and tutor support. Why (a) do you suppose Union Planters purchases investments, rather than simply making loans? Why does it purchase investments that vary in nature both in terms of their maturities and in type (debt versus stock)? 1. They may have excess funds that they havent loaned out yet and instead of having the money just sit there the bank manager may decide that it could earn more revenue by choosing to invest. 2. Depending on the situation the bank manager may also feel that they can make more money by investing the excess funds rather than lending the money out. For example right now interest rates are at an all-time low and they may feel like the return on the interest is not enough compared to investing. 3. The bank manager may feel that these investments will mature and be worth more in the future so they may choose to hold long term to create more revenue. (b) How must Union Planters account for its investments in each of the two categories? 1. Trading securities Balance sheet at fair market value a. Gain/Loss reported as part of income 2. Available-for-Sale Balance sheet at fair market value a. Gain/Loss Comprehensive income/ separate from Stockholders equity until realized 3. Held to-Maturity reported at amortized cost Planters had none (c) In what ways does classifying into investments...
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...It is the year of 3001, of the United States, and the world is turning upside down. America is having yet another war again, but this time with the lawbreakers. The criminals have escaped from jail, and have worked together to form a new type of technology that will take over the wireless electricity from America. But, not can the criminals make just one new technology, they made dozens more to take over America. Also, not just America, but the whole entire world. The criminals never knew that one day can do this, but only from a help of a baby. I know, a baby, right? That baby accidentally released the power of evil, and it contained more than a hundred piggy banks full of toys. Just kidding, it was the criminals who released the power of...
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...Database Kaplan University Dr. Michael Collins November 27, 2012 Part 1 Part 2 Use screenimages --Creates the Agents table create table Agent ( AgentID INT not null, FirstName VARCHAR(50) not null, LastName VARCHAR(50) not null, Agency VARCHAR(75) not null, OfficeLocation VARCHAR(50) not null, Phone VARCHAR(20) not null, Email VARCHAR(60) not null, constraint pk_agent primary key (AgentID) ); GO Use screenimages --Creates the Order table create table Orders ( OrderID INT not null, AgentID INT not null, OrderDate DATE not null, ShipDate DATE not null, constraint pk_orders primary key (OrderID), constraint fk_agent1 foreign key (AgentID) references Agent (AgentID), ); GO Use screenimages --Creates the Products table create table Products ( ProductID INT not null, Photo VARBINARY(max) null, Descript VARCHAR(max) not null, Price MONEY not null, constraint pk_Products primary key (ProductID) ); GO Use screenimages --Creates the Inventory table create table Inventory ( InventoryID INT not null, ProductID INT not null, InventoryQty CHAR(5) not null, ReorderPoint CHAR(5) not null, constraint pk_Inventory primary key (InventoryID), constraint fk_Products2 foreign key (ProductID) references Products (ProductID) ); GO Use screenimages --Creates the associate OrderLine table create table OrderLine ( OrderID INT not null IDENTITY, ProductID INT not null, Quantity CHAR(5) not null...
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...[pic] [pic] A Global Accreditation Association [pic] [pic] TENTH ANNUAL CONFERENCE WORLD ASSOCIATION OF UNIVERSITIES AND COLLEGES [pic] SPECIAL OFFER TO JOIN WAUC EXTENDED TO JUNE 1, 2003! Any school applying for membership to the WAUC may enter the organization for $400.00 and they must also pay their 2004 yearly dues simultaneously with the membership fee. Yearly dues for member schools are $2000.00. Therefore, new schools paying a total fee of $2400.00 will become members of the organization and have their dues paid until December of 2004. New members will also receive a substantial discount if they attend the annual WAUC conference April 25 - 27 2003 in London. For information about membership or the conference send an email to wauc@web-hed.com The World Association of Universities and Colleges has been granted accreditation from the Design, Technology and Management Society International in South Africa and is registered in several countries abroad; including the U.S.A and Costa Rica johanp@telkomsa.net [pic] IMPORTANT NOTICE Many alternative universities are examined by prospective students who wish to verify the authenticity of a post-secondary institution. The WAUC will respond to all e-mail inquiries relative to the academic validity of its member schools. In the case of other schools which are not part of the WAUC, the student must call these schools individually in order to make clear decisions about enrollment. Many fraudulent universities...
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...Stan Ross Department of Accountancy Zicklin School of Business Baruch College Internship Course for Undergraduate Accounting Students Acc 5100, Bus 3001, 3002 and 3003 (1 credit each) Pass/Fail Acc 5200 (3 credits) Traditional Grading Contact Information Professor Joseph Weintrop Office Location – VC 13-251 Phone Number – (646) 312-3092 E-mail Address – Accounting_Internship@Baruch.CUNY.edu Synopsis This course consists of a supervised internship of up to four semesters. It is based on up to three 1 credit courses and one 3 credit course and is designed to provide undergraduates with the opportunity to participate in a coordinated and supervised internship program. The 1 credit feature makes it easier for students to negotiate credit-bearing internships with employers and spread the internship over four semesters, if necessary. Students thereby gain practical experience in an accounting workplace. Prerequisites Students must have attained Junior status and have accepted an offer for an accounting internship in order to register for the Internship Course. Guidelines for Registration The procedure for registering and completing the internship is available on the Accountancy Department Internship Website. Also available is the Internship Agreement to be signed at the outset by the student, the employer and myself (Form 1); the Student Performance Evaluation Form to be completed by the employer at the end of the internship (Form 2); and finally, the Student Evaluation...
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...LBS 3001: Introduction to Labor Studies (Section RXLA-55242) Summer A 2013 Instructor: Professor Alí R. Bustamante Schedule: Mondays and Wednesdays / 11:00am – 1:40pm Credits: 3 Location: PC 439 Office Hours: LC 315, one hour before class or by appointment. E-mail: albustam@fiu.edu Department Phone: (305) 348-1519 Course Description: This course will introduce you to the challenges and struggles of working people in the United States. In our readings and classroom discussions, we will pay close attention to the conditions faced by low-wage workers in industrial, agricultural, and service jobs, as well as the impact of globalization on labor markets in the U.S. and abroad. We will also look at some of the hidden dimensions of working-class life through the lens of slavery, immigration, and global economic competition. By the end of the course, you will understand and be able to analyze: 1. What class is and how it operates in American society; 2. What it is like to work at a various low-wage jobs while trying to sustain yourself; 3. The impact of race, ethnicity, and gender on conditions in the American workplace; 4. How management exerts control over industrial, agricultural, and service workers; 5. The impact of large retailers and other consumer-oriented industries in determining conditions in the modern American workplace; 6. The role of immigration and the immigrant experience in the American workplace; 7. The evolution of and relationship...
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...15352 15902 -3.45% Underlying Profit before interest and taxes -440 366 -220.21% Underlying Profit before tax (Exhibit:1) -646 186 -447.31% Reported Statutory profit/-loss after tax -2843* 2 -142250% Operating Cash Flow (Exhibit:1) 1069 1417 -24.56% Cash and cash equivalents 3001 2829 6.08% Earnings Per Share (Exhibit:2) -128.5 .04 -321350% *-Includes Fleet restructuring costs of $394 million and costs related to transformation $428 million. -Non-cash write-down of $2560 million....
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...Optional Practical Training (OPT) FACT SHEET OFFICE OF INTERNATIONAL PROGRAMS MERCER University DEFINITION Optional Practical Training (OPT) is off-campus work authorization in a student’s field of study for 12 months after completion of the academic program. Students in STEM fields (Science, Technology, Engineering, Math) may also be eligible for an additional 17-month extension for OPT (talk to advisor for more details). ELIGIBILITY REQUIREMENTS Student must have been enrolled at Mercer University for at least one full academic year (9 months or 4 consecutive sessions) before applying for OPT. Student must be in valid F-1 status at the time of the application Student must have no HOLDS on their academic or financial record. Student must NOT have been previously approved for OPT for the same or higher level. HOW TO APPLY FOR OPT Complete the OPT Application (see reverse side) and submit the following documents to Office of International Programs during office hours: o o o o o o o o o o o Completed F-1 OPT Application (see reverse side) Original completed USCIS Form I-765 (see: www.uscis.gov for online PDF application) Two (2) U.S. passport-style photos with I-94# and full name printed lightly in pencil on back of photos Personal check or U.S. money order for $380 Department of Homeland Security Photocoy of Passport Biography Page Photocopy of F-1 Visa Photocopy of Change of Status I-797A Notice of Action (Approval Notice) if you changed status to F-1 Status in the...
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...Case Problem 01 Motion Picture Industry In partial fulfillment of the course requirements in CPROBS1 C32 Submitted by: Group # 5 CHAVEZ, LEXIE COOJACINTO, SHARLEEN RENGEL, ENZO VASWANI, FHARINA YAP, SEAN JUSTIN SEPTEMBER 1, 2015 MOTION PICTURE INDUSTRY The motion picture industry is a competitive business. More than 50 studios produce a total of 300 to 400 new motion pictures each year, and the financial success of each motion picture varies considerably. The opening weekend gross sales ($millions), the total gross sales ($millions), the number of theaters the movie was shown in, and the number of weeks the motion picture was in the top 60 for gross sales are common variables used to measure the success of a motion picture. Data collected for a sample of 100 motion pictures produced in 2005 are contained in the file named Movies. Table 1 shows the data for the first 10 motion pictures in this file. TABLE 1 | PERFORMANCE DATA FOR 10 MOTION PICURES | | | | | | | Motion Pictures | Opening Weekend Gross Sales ($millions) | Total Gross Sales ($millions) | Number of Theaters | Weeks in Top 60 | | | | | | | | | | | Coach Carter | 29.17 | 67.25 | 2574 | 16 | Ladies in Lavender | 0.15 | 6.65 | 119 | 22 | Batman Begins | 48.75 | 205.28 | 3858 | 18 | Unleashed | 10.9 | 24.47 | 1962 | 8 | Pretty Persuasion | 0.06 | 0.23 | 24 | 4 | Fever Pitch | 12.4 | 42.01 | 3275 | 14 | Harry Potter and the Goblet of Fire | 102.69...
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...FPRIVATE "TYPE=PICT;ALT=Nam Programming" Samsung sph-n240, n400, a460, a500, etc Nam Programming :Nam Set: ##SpcTest Mode: 47*869#1235Debug Menu: ##33284,okService Menu: Menu+8+0 (#889)Reset (Life time, Clear Memory, etc): ##786,okA-key: ##2539,okLabel Selection: ##3882,okLabel(Home, Work, etc) : **523,okNGG Setting (Gateway, etc.): ##2769737,okVocoder: ##8626337,okCAI Change: ##7738,okEnable TTY: ##889,okSamsung a530, a610, a620, a660, a670, etc Nam Programming :Nam Set: Menu, 6, *Nam Set: ##3238, okNam Set: ##SPC (##000000), okService Menu: Menu, 9, *Test Mode: 47*68#13580Test Mode: 47*869#1235Samsung X, E, V, S-series (korean models), e250, v420, s350, etc Nam Programming :Nam Set: 6548#0**4#6Nam Set: 47*869#08#9Nam Set: 74153697193Test Mode: 5809540*45680 (88 - EFS reset)Debug Menu: Menu(hold 2sec)+0, 6725 or 9720 or 1973 or 0415Debug Menu: Menu+0(hold 2sec), 6725 or 9720 or 1973 or 0415Debug Menu: Home(top of keypad)+0, 6725 or 9720 or 1973 or 0415Samsung sch-411, 611, n105, a100, a300, a2000, etc Nam Programming :Nam Set: 47*869#08#9Nam Set: Menu+60Test Mode: *759#813580Test Mode: 5809540*45680A-key: Menu+0, 25##External Audio: Menu+0, ####Debug Menu: Menu+8, 0415 or SpcDebug Menu: Menu+9, 0415 or SpcBrief NAM Programing: Menu+40,626 (not all version)LCD Contrast: Menu+45 (not all version)SIO Mode: Menu+49SIO Mode: Menu+69Samsung N356 (India version) Nam Programming :Test Mode: Menu, 5, down arrow, *Test Mode: **00## (in some flashes)Samsung i700, etc Nam Programming :Nam...
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...Part A: BUDGETING PROCESS 1. Definition [1] * A budget is the financial blueprint or action plan for an organization. It translates strategic plans into measurable expenditures and anticipated returns over a certain period of time * Budgeting is the process of creating and preparing an organization for the future. 2. Objectives[2] * The budget provides a yardstick for future results can be compared; * It allows management to plan and forecast in the areas of capital adequacy in work and or other types of scarce resources available; * Budget may direct cost of capital towards the most beneficial; * Budget support planning and control income and expenditure for maximum profit can be achieved; * It acts as a guide for management decisions when unforeseen conditions affect the budget; * It support for decentralization of responsibilities for each of the managers involved. With the establishment of the budget, the relevant managers will better understand what the company expected from them. So there is a congruence of objectives between the company and employees. 3. Classification of budgets [3] A series of budgets are linked together in a Master Budget. The major parts of Master Budget are Income Statement budgets and Balance Sheets budgets as follow: 4.1 Income statement budgets: * Sales budget: indicates for each product the quantity of estimated sales and (2) the expected unit selling price * Production budget: ...
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