...Devry College of NY | Masters of the Universe | Accounting Project Case 11-3 | 12/7/2011 | | Introduction Mergers and Acquisitions are a normal part of the Corporate Finance world. Every week we hear news about large and small corporate mergers and buy-outs. They bring separate companies under the umbrella of a larger company that can be more efficient, created more profits and often offer more products, services and better quality. In this project we look at a joint venture type of merger that brings two companies together in order to form a third company and compete in new market segment. Saturn Inc. and Venus Inc. are two unrelated companies that have decided to form a Joint Venture to form a third company that will be called Jupiter Inc. The new company will be owned 51 percent by Saturn and 49 percent by Venus. At the forming of the Jupiter Inc., Saturn contributed $561 million and Venus contributed four manufacturing facilities and assembled the workforce. Venus’ contribution came with a fair value of $539 Million. Venus was already in the clothing manufacturing business and was looking for an exit strategy because it no longer seemed like a good fit for Venus Inc. Saturn Inc. wanted to expand its manufacturing of children’s clothing. The newly formed company, Jupiter Inc. would satisfy both of the needs by entering into a relatively new industry in making and selling organic clothing to be sold to unrelated retailers. Saturn and Venus...
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...Case 05-3 CherryPop Apple, Inc. (Apple) is a publicly traded company that manufactures fruity beverages. During the current year, Apple decided to add a series of mango-flavored beverages to its current product line. Management anticipated that the costs associated with developing the new product line and ramping up production would be significant. In an effort to defray some of the costs and manage the risk associated with the new product line, Apple identified a partner, Berry, Inc. (Berry), and together they created a separate legal entity, Cherry LLC (Cherry), and entered into a joint venture arrangement. Berry is a publiclytraded subsidiary of international conglomerate Berry Cherry, Inc., a privately held corporation with significant cash reserves. Apple, Inc. Berry, Inc. • • • Contributes intellectual property with a fair value of $60 million and $20 million in cash Receives 80% of common stock 50% vote • • Contributes $20 million Receives 20% of common stock and right to supply all software and hardware used in the manufacturing process Cherry LLC (Joint Venture) Key terms of the joint venture arrangement are as follows: • Apple contributed intellectual property with a fair value of $60 million, plus cash of $20 million, in return for 80% of the common stock of the joint venture. The contributed intellectual property consisted of certain license agreements acquired by Apple in a business combination during fiscal year 2003. The license agreements...
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...lefile GRAPHIC print - DO NOT PROCESS 990 I As Filed Data - I DLN: 934931340878451 OMB No 1545-0047 Return of Organization Exempt From Income Tax Form 2013 Under section 501 (c), 527, or 4947 ( a)(1) of the Internal Revenue Code ( except private foundations) Do not enter Social Security numbers on this form as it may be made public By law, the IRS generally cannot redact the information on the form - Information about Form 990 and its instructions is at www.IRS.gov/form990 Department of the Treasury Internal Revenue Service For the 2013 calendar year, or tax year beginning 01 -01-2014 , 2013, and ending 06-30-2014 C Name of organization DALLAS AREA HABITAT FOR HUMANITY INC B Check if applicable D Employer identification number F Address change 75-2097161 Doing Business As Name change fl Initial return Number and street (or P 0 box if mail is not delivered to street address) Room/suite 2800 N HAMPTON ROAD F_ Terminated E Telephone number (214)678-2300 ( - Amended return City or town, state or province, country, and ZIP or foreign postal code DALLAS, TX 75212 1 Application pending G Gross receipts $ 8,654,839 F Name and address of principal officer WILLIAM D HALL CEO 2800 N HAMPTON ROAD DALLAS,TX 75212 I Tax-exempt status J H(a) Is this a group return for subordinates? H(b) Are all subordinates included? Website :- WWW DALLAS-HABITAT ORG 1 F 501(c)(3) 501(c) ( ) I...
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...a luxurious lifestyle. His privileged and luxurious lifestyle makes him greedy, self-centered, gives him a false sense of entitlement, and makes him think of people with less racial, social and economic privilege as below him. Despite these negative parts of his personality one can’t help but sympathise with him because he is deluded about the importance of his job, his place in society, and his view of himself as a master of the universe. When he picks up Maria and accidentally drives into the Bronx there is debris blocking the road. He is approached by two black men offering to help. He assumes they are trying to rob him and Maria...
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...Muzzammil, Muddaththir, etc. Theme This Surah is in fact a prayer which Allah has taught to all those who want to make a study of His book. It has been placed at the very beginning of the book to teach this lesson to the reader: if you sincerely want to benefit from the Quran, you should offer this prayer to the Lord of the Universe. This preface is meant to create a strong desire in the heart of the reader to seek guidance from the Lord of the Universe, Who alone can grant it. Thus Al-Fatihah indirectly teaches that the best thing for a man is to pray for guidance to the straight path, to study the Quran with the mental attitude of a seeker- after-truth and to recognize the fact that the Lord of the Universe is the source of all knowledge. He should, therefore, begin the study of the Quran with a prayer to him for guidance. From this theme, it becomes clear that the real relation between Al-Fatihah and the Quran is not that of an introduction to a book but that of a prayer and its answer. Al-Fatihah is the prayer from the servant and the Quran is the answer from the Master to his prayer. The servant prays to Allah to show him guidance and the Master places the whole of the Quran before him in answer to his prayer, as if to say, "This is the Guidance you begged from Me." [pic] [pic] [pic] [1-3] In the name of...
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...creator is thought to be God. As I mentioned earlier, this argument is also known as the teleological argument alluding to the greek word "telos," which translates to “goal” or “purpose. (IEP)” The way Paley sees it is that the universe in a way works similar to a watch in that it displays design and consistency. As long as card indicators are present such as complexity and function, there is a designer behind it; God. It’s quite evident...
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...password Session 2 1. Introduction to Designer Module (part I) 2. Creating connections 3. Discussing about different kinds of connections 4. Inserting a table 5. Joining the tables 6. Creating Classes 7. Creating simple Objects and complex objects with condition, filter, prompts 8. Discussing about different kinds of objects 9. Detecting cardinalities and loops 10. Removing and arranging tables 11. Deleting and modifying joins 12. Modifying classes and objects 13. Modifying the parameters 14. Saving the universe Session 3 1. Introduction to Designer Module (part II) 2. Modifying LOV files 3. Solving loops 4. Creating alias and context 5. Creating Hierarchical objects 6. Creating and using Aggregate awareness Objects 7. Linking Universes 8. Exporting and importing the universes 9. Saving universe for all users 10. Migrating universe Session 4 1. Introduction to Desktop Intelligence Module (part1) 2. Creating reports using universe 3. Modifying Report Tile 4. Inserting date and time cell 5. Formatting the cell 6. Applying calculations like count, sum … 7. Inserting rows 8. Inserting columns 9. Hiding columns 10. Refreshing the document 11. Inserting, deleting, naming, renaming and duplicating reports 12. Saving...
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...Elie begins to lose his hope: “Everybody around us was weeping. Someone began to recite Kaddish, the prayer for the dead. I don’t know whether, during the history of the Jewish people, men have ever before recited Kaddish for themselves. For the first time, I felt anger rising within me. Why should I sanctify His name? The Almighty, the eternal and terrible Master of the Universe, chose to be silent. What was there to thank Him for?” (Wiesel 33). After encountering the maltreatment of the people in the concentration camps, he realized that the just and affectionate God he has known his whole life does not exist. Elie states, “My hand tightened its grip on my father. All I could think of was not to lose him. Not to remain alone” (Wieser 30). His father was all he had left, since the God he believed in abandoned him. In summary, the separation from his family made Elie realize that his father was the only person he had; he loses hope in...
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...An Analysis of the Force By Anna Yellis In 1977, Star Wars was released. It became one of the most prominent movies in the twentieth century. It created the Force, and expressed a new set of ideas. While many came to believe that in Star Wars, the Force resembled God, it really did not. Many also thought that the Force was based on the twentieth century worldview, once again, it did not. Through analyzing the Force with the twentieth century and the Biblical worldview, it is clear that the Force has no resemblance to God and that its worldview is not part of the twentieth century or the Biblical worldview. Master Jedi Obi Won Kenobi first introduces the Force as he sits in his desert hut. Obi Won explains to Luke Skywalker the nature of the Force. He states, “The Force is what gives the Jedi his power. It is an energy field created by all living things. It surrounds us, penetrates us, it binds the galaxy together.” The Force was an energy field that connected all living things in the galaxy. The power of the Force could be used by individuals who were sensitive to it. The Force gives powers to those who weld it, the Jedi and the Sith. The two main practitioners of the Force's power were the Jedi Order and the Sith. Usage of the Force granted a number of convenient powers, such as the ability to sense impending attacks; to push and lift physical objects; influence the thoughts of others, known as the "Jedi mind trick;” and even see the future or maintain one's...
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...Everything else will fall into place right on time for you. Do not compare yourself to other people and their material gain. Other people’s results, or material accumulation, have nothing to do with your unique abilities from the source. For that manner, it has nothing to do with what you are destined to share with the universe. Ego compares, while the true YOU shares and knows its worth. Insecurities and judgments exist only in the unconscious mind. There is open opportunity for everyone, both young and old. I do not know if many people are aware of this, but your mind can connect to the interweb. It is a digital universe, a frequency, and the Master mind has transmuted the frequency of interweb through the digital devices of technology. We did not invent the internet; it has always been here. The formless frequencies did not come into existence, for they have...
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...1. We have structure pane and class n object pane in UDT, in IDT, they have Data foundation layer (in stead of structure pane) and Business Layer (instead of Class n object pane). First of all, a project is created, then a relational or OLAP connection, then data foundation and then business layer. Then the universe is published as .unx 2. In IDT, the biggest advantage is that you have create universe based on multiple data sources. It could be different relational data sources (must be 64-bit), or different SAP BW source or them combined. 3. You can create universe based of SAP BW. The tables underneath the cube would be extracted, and would be used like any relational database. 4. They have introduced the concept of 'views' in Data Foundation Layer. If you have many tables to be used in the universe, it would be difficult to manage joins and structure. So you can create multiple windows. For ex., one view or window would be related to client and all the related tables. another window could be related to product and related tables, and another could be related to FACT and the main dimension tables. The master view would be the union of all these views. 5. In UDT, you can add a table any time and then can drag it to object pane to create objects automatically. In IDT, automatic classes and objects are created only once when you create the Business Layer for the first time. After that, if you add any table, you have to create objects based on it manually. 6...
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...Creation Tales The Popol Vuh strongly resonates with my belief of how the Universe was created, which meant that there was void and emptiness before people inhabited the earth. According to the Popol Vuh which states that “Only the Creator, the Maker, Tepeu, Gucumatz, the forefathers, were in the waters surrounded with light; they were hidden under green and blue feathers, and were therefore called Gucumatz. By nature they were great sages and great thinkers” (Fiero, 2011). This is similar to my belief that a supreme being a sole Creator Yahweh is responsible for creating the Universe rather than multiple Deities. The Popol Vuh further elaborates that “By nature they were great sages and great thinkers. In this manner the sky existed and also the Heart of Heaven, which is the name of God and thus he is called” (Fiero, 2011). This statement demonstrates a similar belief held by myself...
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...“Wherever men and women are persecuted because of their race, religion, or political views, that place must - at that moment - become the center of the of the universe,” Elie Wiesel. The persecution of one for race, religion and religion are the reason Elie, as a 15 year old, was sent to concentration camps. Elie wrote the Nobel peace prize winning book, “Night” to reveal the untold events that transpired at the time of WW2. In the book , “Night”, Elie’s religion, personality, and fear of death changed because of the events arose. Elie’s religion in “Night” was affected because of the events that took place. IN the beginning of the book, Elie is a highly religious boy. Shown on page 4, he says, “ one day I asked my father too find a master...
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...continues to work today. ▪ He thought it was a universal desire to control others and impose our values on them ▪ Life an expression of will How is Nietzsche an anti-philosopher? What is nihilism and how does it fit into Nietzsche’s being an anti-philosopher. ▪ Anti-philosopher – is a radical critic of certain techniques and foundational doctrines of modern science and philosophy, in other words, rejects the possibility of a neutral stance or “perspective less perspective.” Wants them top have their own perspective ▪ Nihilism – belief the universe lacks meaning and purpose What did Nietzsche mean when he said, “God is Dead?” ▪ The idea of God has lost its full creative force, its full power ▪ Our true faith is science and technological progress ▪ We can’t handle truth ▪ Describe an overman and an underman using Nietzsche’s concepts of slave morality and master morality?...
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...other countries. Scholars say that primitive religion of the Chinese, and people leaving near them, was the ancestor worship, and the force of nature, which they thought themselves endowed with spirits. Confucianism and Taoism precisely these two primitive religions have obviously permeated both philosophical and religious systems more important in Chinese history. Taoism was created about 2500 years ago in China. Since its inception it has two complementary aspects: one related to social life, human relations, moral values and the government, on the other hand the mystic, which aims to transcend daily life and society, to obtain a higher plane of consciousness and become a sage, a visionary who has managed to merge and understand the universe. The sage is related in the spiritual and earthly events. Unites both aspects: the intuitive wisdom and practical knowledge or contemplation and social life. The Chinese for its tranquility compares with the image of the wise and their movements with the King’s image. In the sixth century BC, Chinese philosophy was developed in two very different schools, these were Confucianism and Taoism. On one hand, Confucianism was in charge of social organization, common sense and practical knowledge, this philosophy was responsible for creating an education system with strict rules and attitudes needed to live in society. Its main purpose was that Chinese society will sit on an ethical basis to permit the formation of a Chinese...
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