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Introduction My company has become quite successful, and is now considering an expansion. In order to facilitate this expansion, we are considering purchasing a competitor. My company is a limousine company, and we have expanded via franchising into a number of different states and metro areas at this point. We are considering purchasing a rival that operates mainly in areas adjacent to ours, with the objective of expanding our presence in those markets, and building our brand. This strategy is part of a plan to grow the business nationwide. Valuation Methods There are several valuation methods that can be used to analyze the competing company. These are adjusted book value, capitalized adjusted earnings, discounted future earnings, the cash flow method and the gross revenue multiplier (Collin.edu, 2013). Another technique is to base the valuation on the stock market valuation of a similar company. In this case, most limousine services are not publicly traded, so the stock market option is not available. Thus, the optimal method will come from the other five options. The adjusted book value of the operation is based on the idea that we are paying for the firm s book value, in particular with the book value of the assets or the book value of the equity. This is a decent option, since we can expect to utilize our own brand, therefore the important part of the purchase is the assets that we are acquiring, everything from cars to drivers to customer contacts. However,
John Marshall Website
College websites serve a variety of purposes for prospective and current students, which include, but are not limited to, generating information, data collection, and facilitating online transactions. Accelerated accessibility of web presence through a variety of platforms, from desktops to smartphones, propels websites to the forefront of many colleges introduction to prospective students. The aesthetic composition of websites is as significant as is practicality in our modern technological age, and mastery or shortcomings in either attribute can engender positive or negative assumptions respectively from visitors. Approximately 80 percent of websitevisitors assume that the design of a website is reflective of the entity it represents, according to researchers (Lowry 63). Subsequently, I have decided to conduct an analysis of Atlanta s John Marshall Law School s (AJMLS) website (Front) due to recent interactions with the site while applying for admission. During this essay, I will explore the aesthetics, practicality, and inconsistencies inherent in the site when accessed on mobile platforms as compared to desktops. John Marshall is an Atlanta based, private law school that was founded in 1933, according to the About page on the website.... Show more content on Helpwriting.net ... Next, I will compare and contrast those characteristics to the mobile site, and finally, I will make suggestions on how to reconcile the differences between the two platforms. Noting that the website consists of dozens of links and there are word constraints of this essay, I will limit the scope of this analysis to the Home page. Despite these margins, this analysis is relevant in other areas of the site, as the template styled design maintains great consistency throughout the
A sporting goods manufacturer buys wood as a direct material for baseball bats. The Forming Department processes the baseball bats, and the bats are then transferred to the Finishing Department where a sealant is applied. There was no beginning work in process inventory in the Forming Department in May. The Forming Department began manufacturing 10,000 Casey Slugger baseball bats during May. Costsfor the Forming Department for the month of May were as follows:
Direct materials
$33,000
Conversion costs
$17,000
A total of 8,000 bats were completed and transferred to the Finishing Department during May. The ending work in process inventory was 100% complete with respect to direct materials and 25% complete with respect to conversion ... Show more content on Helpwriting.net ...
During the month, the Department incurred an additional $290,000 in conversion costs.
8. Assuming that the company uses the weighted average costmethod, what is the cost per equivalent unit for conversion costs for the month in the Blending Department to the nearest cent?
A) $2.55
B) $2.53
C) $2.50
D) $2.44
9. Assuming that the company uses the weighted average cost method, what are the equivalent units of production for conversion costs for the Blending Department for the month?
A) 119,100
B) 120,000
C) 114,000
D) 131,000
10. Sarver Company uses the weighted average method in its process costing system. The Fitting Department is the second department in its production process. The data below summarize the department s operations in March.
Percentage
Units complete
Beginning work in process inventory 7,100 70%
Transferred in from the prior department during March 61,000
Ending work in process inventory 4,600 30%
The Fitting Department s production report indicates that the cost per equivalent unit for conversion
Overpopulation Of Dogs Research Paper
Moreover, breeders are another issue to the overpopulation of dogs. Let me explain. There are two types of breeders: responsible and those that are not. Irresponsible breeders are motivated by profit and are not educated on how to breed dogs. One of the methods that irresponsible breeders use is a form of inbreeding called, line breeding. This is when dogs mate between relatives. The breeders purpose is to intensify certain breedcharacteristics. And as an effect, dogs are prone to develop genetic defects and diseases. (Bert Stoop) Irresponsible breeders might also separate a pup from the mother and litter before 8 weeks of age, and by doing this, a newborn puppy would not get the appropriate nutrients needed for its development. Studies
Release of Aspirin from a Polymer Matrix
Experiment 1: Release of Aspirin from a Polymer Matrix Summary Firstly, aspirin was weigh to 0.25g which was then dissolved in 100cm3 of distilled water by heating to 80°C using a hotplate. 2.0g of agar was added while stirring and was heated till dispersed, giving almost clear solution. The temperature was control so as not to overheat the agar. The agar was left to cool in an ice bath. Using a hollow cylinder, the agar was cut to approximately 4.0g (the exact weight of the agar was recorded). It was then transferred to a 250cm3 beaker filled with 50cm3 of distilled water and a conductivity probe was placed into the beaker to measure the conductance (Conductivity, Gt, S/cm) against time (measured every 1 2 minutes for the interval of 30 minutes). To ensure consistency, the solution was swirl for approximately 10 seconds before the minute was up. Next, the conductance of aqueous solution with only aspirin present was calculated by getting the amount of aspirin through the formula (Y=X/102g aspirin) and it was dissolved into 50cm3 of water. The conductance was measured in order to obtain the Control (Ga). From there, the fractions of Aspirin released at any given time (Qt) were measured thus providing the following of the release of the Aspirin by plotting the graph of Log Qt versus Log t. Results t(min)Conductivity, Gt ( S/cm)QtLog QtLog t
The Perpetuation of Female Stereotypes Essay
Images are all around us, and while some are helpful many can destroy the image that is our existence. These negative images are projected at us through media, and the media is all around us, making it at the very least difficult if not impossible to ignore them. A great analysis of the effect of these negative images on young women is a film titled Beyond Killing Us Softly. The third in a series of films on the advertising industry, body image, and women, Beyond Killing Us Softly is a 30 minute documentary that explores the question of how adolescent girls interpret the confusing, conflicting, and sexist messages they get from the media. Featuring feminist activists and scholars including Carol Gilligan, Amy Richards, Gloria Steinem, and... Show more content on Helpwriting.net ... This woman is the perfect example of the media s projection of femininity, and beauty. She is white, and at that blonde, very skinny and has typical white delicate features. Her face and body appear flawless with no signs of scars, or blemishes or any other markings that would simply suggest normal living. No doubt this woman has lived through normal life experiences such as falling off a bike or scraping her knee on the concrete. In a classroom at Wheelock College, while scantily clad models from Cosmopolitan flash across the big screen, Professor Dr. Gail Dines warns, Real women don t look like this. Even models don t look like this. The provocative professor points out that airbrushed images have been around for years. What s new is that pornographic poses have slipped into the mix. The media portrays her not as a human being, but as a flawless, beautiful, feminine, sexual being.
The problem with these impossible standards is that a woman is forced to lose her identity through these flawless and often pornographic images slapped all around women s daily lives. This woman in the ad epitomizes the problem. This ad and others like it are given the job of setting the standard of beauty for women. Messages such as these can be incredibly detrimental to women of different races, ethnic backgrounds, body types and religious beliefs sometimes. Our media doesn t seem to care and
The Code Of Ethics And Systematic Ethics
Abstract. The article reviewed was The Impact of Ethical Tools on Aggressiveness in Financial Reporting. The key of the abstract is to demonstrate the differences in financial reporting between the International Financial Reporting Standards (IFRS) and U.S. Standards (p.477). More in depth the research focuses on the code of ethicsand moral duties of company top management.
Introduction. The authors study the financial scandals and the recent financial crisis to demonstrate the gap between market processes and accounting standards. The IFRS and U.S. GAAP differ in contrary nature of accounting standards. GAAP is considered as rule based standards, while IFRS viewed as a principle based. Therefore, the professional judgment on financial improprieties is highly important (p. 479). The main objective of the research is to specify the impact of ethical setting on judgment and decisions of accountants. The code of ethics and systematic ethics trainings can diminish the inconsistencies from accounting policies. The study is important due its analysis of mechanisms and alternatives of decision making, and the influence of code of ethics on chief officers strategic choices (pp. 484 485). The authors focuses on the problem: how accounting standards contribute to the professional judgment, company financial performance, and earning management. The authors discuss issues that arise because of the unethical financial reporting.
Literature Review. The systematic review of literature
The Allende Governance A New Governance Essay
After the fall of the Allende governance a new governance was applied which led to rise of free market economy through the use of different reforms like privatization and deregulation. With low level of understanding in economics Pinochet hired economists who were tasked with freeing the economy from the previous destruction caused by socialists. According to De Haan by 1970 Chile recorded least freedom in its economy (De Haan et al 220). But later the economy started experiencing major growth from 1980s which increased economic growth from7.2 percent compared to other countries in South America. While the country economic progress has received international recognition, their development hasn t been easy as it has faced major critical moments to their economic success. For example during the 1982 recession the gross domestic product dropped by 14.1 % which resulted to overvaluation of their currency which made the currency more vulnerable to harsh changes in international economy. This changes led to decrease in capital which decreased availability of finance meant to finance investments. According to Buchi this led to an increase in unemployment by 23% and decrease in salaries and wages by over 10% (Buchi 10). Years later Chile has been able to experience economic growth especially in the 1980s compared with other countries in South America who underwent similar crises. This success has been achieved through the application of crisis management process which had affected
The
Needed. That is just one of the many words that pop into my mind when I hear the word Confederation. My fellow fathers of confederation as many of you may already know I am John. A. Macdonald and I am very much in favor of confederation. When I was just a little boy I moved from Scotland to amazing Canada West. That is who I am here representing. Since a young boy I have always thought that Confederation would be a great idea. I have over the years realized what this would bring to all of us. My fellow colonies of Nova Scotia New Brunswick and Prince Edward IslandI will tell you today in beautiful Charlottetown P.E.I why I believe so much in confederation. I will change any doubters to believers of confederation. Today will change history for the next generations to come, that is your children and all their children to come. One vote could change everything. It can take us a long way.
Advantages to every colony is what confederation will bring. The first thing that is great is that we can build a connecting railway from colony to colony, wouldn t that be great, my fellow friends. What is so great about that you may ask. Every winter the St. Lawrence freezes, we can t take the chance of falling through, why not build a connecting rail way Well obviously you could move from colony to colony so much faster. There is also a chance for war outbreak with the U.S, and a key to beating them is to be able to move troops very fast. Trading would be increased simply because for
