GM591 Midterm 1. Question: Consider this story that appeared in the August 11, 1998 Wall Street Journal: Work Hard, Play Hard: Employers use fun to boost morale All 25 partners at Certilman, Balin, Adler & Hyman, an East Meadow, N.Y., law firm, are invited to a free conference-room lunch every day. Managing partner Bernard Hyman says the lunches began as a chance to talk business but soon became anticipated social gatherings. “We tell stories, talk about the weekend,” he says, “talk about
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TEACHING NOTE ORGANIZATIONAL CULTURE AND CHANGE By Romuald Stone, DBA The construct of organizational culture has raised considerable interest of both academics and practitioners in the field of change management. Organizational culture is “derived from the anthropological concept of culture that attempts to explain why people in societies believe and behave as they do.” It has “become a common way of thinking about and describing an organization’s internal world—a way of differentiating
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NAME:______SOLUTIONS______ CLASS TIME:_________________ ACC 440 External Reporting II Exam 1 Fall 2013 You are required to work independently on this exam. Please note that there may be several versions of this exam. Guidelines 1. This exam is closed book and closed notes. The primary reason for this approach is that the CPA, CFA and other professional exams that many students will take are closed note. In addition, in many business situations you simply will not have an opportunity to refer
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Amortization of net gain (6) Pension expense $250 * (10% x $2,400) – (9% x $2,400) Requirement 2 Pension expense (calculated above) 250 Plan assets (expected return on assets) 240 Amortization of net gain–OCI 6 Amortization of prior service cost–OCI 25 PBO ($310 service cost + $161 interest cost) 471 Plan assets 245 Cash (given) 245 The amortization amounts are reported as other comprehensive income in the statement of comprehensive income.
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Subject: Course Project Date: Friday, June 21, 2013 Title: Synergizing North American Energies Eric Hodge PO Box 20157, El Sobrante, Ca. 94820 Houseofcarpets11@cs.com 510.237.4447 Instructor: Michelle Branner About us: North American Energies founded in 2008 is headquarted in Richmond, California. NAE has 100 employees and 5 locations in the US and Canada, and is a privately held corporation. Overview of Organization North American Energies (nae) is a 5 year old company that supplies
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Distinguished speakers, guests, ladies and gentlemen, Assalamu ‘alaikum and a very good morning. 1. It is my pleasure to welcome all of you to our 5th International Islamic Capital Market Forum. I wish to express my appreciation to all of you for taking time off from your busy schedules to join us today. To all our distinguished speakers, thank you for graciously accepting our invitation to share your thoughts and views at this Forum. 2. Much has been said and continues to be said about the foothold
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Chapter One: The Canadian Financial Reporting Environment Accounting is the identification, measurement, and communication of financial information about economic entities to interested persons. Stakeholder Investors/creditors Management Securities commissions and stock exchanges Analysts and credit rating agencies Auditors Standard Setters Various What is at stake? Investment/loan Job, bonus, reputation, salary increase, access to capital markets by company Reputation, effective and efficient capital
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Chapter 10 Accounting for Derivatives and Hedge Accounting IFRS 9 defines a derivative as a financial instrument or other contract within the scope of IFRS 9 that meets three criteria: 1. Its value changes in response to a change in an "underlying". The underlying can be the price of a commodity, such as soybeans, or a financial instrument, such as a fixed rate bond. It can also be a rate such as a foreign exchange rate or a specified interest rate, for example, the London Interbank Offer Rate; It
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Advanced Financial Accounting Unit 3 Solutions Solution to question 1 1. Prepare the equity accounting entries for 20x5 EA1: Recognize share of post-acquisition R/E of A Dr Investment in A 21,000 Cr RE RE of A as at 1 Jan 20x5 RE of A as at date of acquisition Change in RE 30% Share of A's change in RE 21,000 100,000 30,000 70,000 21,000 EA2: Recognize share of impairment loss on intangible asset (note a) Dr RE 4,800 Cr Investment in A 4,800 (30% Asso x 50% impair x (1-20% tax) x 40K)
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uvek bio mrak, svetla u busu su bila upaljena, sto je njenim krmeljavim-polu otvorenim ocima jako smetalo. Izgledala je uzasno, njena crna bujna kosa bila je kao da si je grabljama cesljao, njene krmeljave oci, u nekoj drugoj prilici – plave, lepe i opijajuce, sada jos uz podocnjake, licile su na oci zombija iz niskobudzetnih horor filmova. Na sebi je imala bele skejterske patike (koje je po svoj prilici kupila u Madness-u), pijacne farmerke blago pocepane na levom kolenu, sto se jedva primeti, ali dovoljno
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