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The human soul is immortal after analyzing the arguments of great philosophers and the definitions of human life by science. The soul is certainly an entity that is beyond the grasp of human abilities. The soul is invisible and it is controlled by an invisible power whereas the body is visible and it is controlled by the soul. The body is made of physical things.
Although the definition remains a little fuzzy, it generally also applies to individuals who have been able to win a sort of moral victory, ensuring his/her memory is retained in the community mind. Aristotelian thought indicates “the tragic effect will be stronger if the hero is ‘better than we are’, in that he is of higher than ordinary moral worth.
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While cataclysmic events on earth have pruned the tree of life, extinction also opens the door to diversity, carving out room for new species to emerge and thrive. This explores us to understand about the five mass extinctions that have occurred over the life of the planet and also helps us to understand the history of life on earth.
Apache on the other hand is seeking to grow. This is a good opportunity for the company to do so. This transaction would be beneficial to Apache the portion of MW Petroleum that Apache is considering is located in the same general area where the company currently operates and so consolidation will further reduce costs.
Partial difference equations can be solved using either Finite difference methods or Finite element methods. Both these methods make use of a discrete mesh and the values are calculated at the mesh points by iteration using known values. This paper discusses an alternative method which is meshless and is based on Radial Basis functions(RBF’s).It discusses the results obtained after using different sets of RBF’s namely ThinPlateSpline(TPS),Multiquadric(MQ),Cubic and Gaussian 2 Black-Scholes equation A derivative is a financial instrument whose value is derived from one or more underlying commodities.
Positivists believe that reality is present in an objective manner and the researcher or the finder may use measurable properties to define that reality. Furthermore, they also believe that those measurable properties and the instruments used by the researcher are independent of the researcher which implies that there is no subjectivity.
Every company’s performance depends upon the performance of its employees. Therefore for every company employee performance is of utmost importance. The level of motivation defines the performance of the employee which can be achieved for fulfilling the targets of the company. Therefore the motivational factors are often kept in mind by the management accountants while preparing the budgets.
Standard Costing is the costs that a company believes each product costs the company based on direct material, direct labor, and overhead (Accounting Coach, LLC). The company predicts these costs based on the various components that go into making the product. An example would be the standard cost of a McDonald’s hamburger.
The Volkswagen company employs 400,000 people to produce about 30,000 vehicles each day and markets its vehicle in 153 countries. In 2010, the company produced 7,358,000 vehicles up by 21.5 per cent compared to the year 2009. The first three-quarter results of the Volkswagen in 2011 have been astounding.
The company is a brand leader in its segment of the business, with Pepsico USA coming second in terms of revenues and profits as well as worldwide sales and distribution. Both these companies have been famous for their innovative marketing and sales strategies and indulged in price and branding wars that have benefitted consumers as well as the whole industry.
All these users are interested in different areas of the information and utilize the information differently. The customers are interested in the company’s financial position since they want to be assured of continuous supply of goods and services. The employees of ProTek Company would be interested in the organization’s cash flow as well as the sound performance of the company.
Thus, assessing the books of accounts of any organization is possible for any accountants regardless of their country of origin. However, many countries have had problems adopting these accounting standards and implementing them to the fullest. This is the case for Colombia, though it has gone far ahead to adopt the accrual accounting standards that many other countries do not have (Tohmatsu, 20).
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Derivatives are considered to be a particular instrument or product worth that is obtained as a result of more than one fundamental variable referred to as an underlying asset, the value associated with the reference rate and index by way of a contract. The specified underlying or rather the fundamental asset is probable to exist in the form of forex, equity, commodity, or even other existing relevant asset.
This is driven by the fact that a majority of investors have identified good opportunities that reward very high returns in the private equity market. Research studies reckon that the number of expensive buyouts has been increasing every year with investors increasing the size of their investments in the private equity market.
. Cost accounting as a branch of accounting is concerned with the determination of costs and controlling of the costs that are incurred by organizations in their daily operations. To realize these objectives, organizations have to develop costing systems to ensure that their processes and costs are controlled and to ensure they plan for the future.
In the absence of further information, financial ratios are a good way of determining the financial health and viability of a business enterprise. In other words, they give us a picture of the status of the business at a certain point in time. It has been agreed by the business and financial community that certain types of ratios are important to different stakeholders the world over.
It is the most booming metric tool used by corporations’ financial consultants in enhancing corporations’ financial conditions. This tool measure the amount of money in dollars that a business earns after the cost of capital is deducted according to Daft (2008).
It is an integrated enterprise resource planner that can be utilized by business organizations to manage the financial and other resources of a company effectively. In SAP, entry of data is done with the utilization of posting keys that determine the type of account, credit or debit posting, and the field status of the transaction.
FINANCIAL ANALYSIS (Student Name) (Institutional Affiliation) (Professor Name) (Course) (Date) Company Description Microsoft (NASDAQ “MSFT”) is a Multinational technology company founded in 1975 by two students, Paul Allen and William Henry Bill Gates.
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Research paper on recent mnc acquisition
Alcon offers a wide range of unparallel products in the eye care segment starting from nearsighted contact lens for children to cataract implantation of grandparent. The company’s innovative products help people all over the world to cure eye diseases and disorders.
Flow (3,700,000) 1,300,000 1,880,000 1,917,500 770,000 Note1 Consultancy fee of 150,000 is a sunk cost Note2 Depreciation is a non-cash item. Although if the tax rate would have been give, tax shield on depreciation would have been included in the cash flow projections Note3 Rent paid is an irrelevant cost as it would be paid in any case whether the project is undertaken or not (b) Payback Period Total cash flow after two years 3,180,000 Remaining cash flow (520,000) Percentage of third year cash flow 0.271 Payback Period 3.271 (c) Discounting factor 1.00 0.89 0.80 0.71 0.64 Present Value (3,700,000) 1,160,714 1,498,724 1,364,839 489,349 Net Present Value 813,626 (d) As apparent from the abov
In the international community the fastest growing accounting framework that is being used in the business industry of different countries is the international financial reporting standards (IFRS). The international financial reporting standards were created by the International Accounting Standards Board (IASB).
As shown, CEOs that doubled as chair of board per year was 0.503 with a standard deviation of 0.500. This suggests a low CEO duality per year in the sampled firms. Board sizes averaged 7.171 with a standard deviation of 1.89. The minimum number of board members per year was 3 and the maximum was 13.
The financial statement of Southwest Airlines is prepared according to the generally accepted accounting principles (GAAP) followed in the United States of America. The financial statement under GAAP requires reclassification and adjustment of unrealized non-cash items.
In today’s economic world, mergers and acquisitions (M & A) have become common strategies for the growth and diversification of companies. During the 1990s, M & A activities broke all previous records both in terms of the number of such transactions and also the size of the mergers or acquisitions. In the early 2000s, there were major setbacks in the economies all over the world with global recession set in.
According to him, Interest rate swaps are divided into two groups, fixed floating swap and basis swap. In basis swap, both the parties have to exchange currency at floating rates of interest whereas in the case of fixed floating swap one party has the privilege to use a fixed rate of interest and other parties have to use floating rates of interest.
The companies will utilize the off balance sheet to keep their debt to equity and the other leverage ratios low especially where it requires breaking of the negative covenants. In the off balance agreement the company will engage in varied financial transactions that comply with the General Accepted Accounting Principles (GAAP).
Earnings per share for xyz Company Introduction In most settings, basically earnings per share refer to a company’s earning or loss divided by the total number of the outstanding shares. Most publicly owned companies like XYZ Company, according to the Generally Accepted Accounting Principles (GAAP), are required to report Earnings per Share in their income statements.
Neptune Plc is considering setting up manufacturing plants for water pumps in both the United States and South Africa, with the sole aim of profit maximization. This report analyses the possible effects that would accrue if the United States takes action to reduce its current account deficit, given that currently, all water pumps are manufactured in Europe.
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This realization strengthened when my high school teacher in Jeddah asked the class to reflect on their lives and tell something about it. That is the first time I reflected upon my inner feelings, ambitions and goals, which is something that I had ignored since time immemorial.
The property is situated in a secure place with drive-in checks and within an area dominated by the high presence of local authorities and the sheriff's office. The environment is friendly as the open communal garden is open to the horizon as the property is not surrounded by tall buildings or obstructions from direct view of the sky.
ented by CTC bookkeeper in calculating the monthly profit there is no clear classification of cost. Generally the bookkeeper has treated the cost as operating costs. If analyzed critically the net profit figure my not reflect the true profitability of the products.
As a consequence to the failure of the US GAAP, various nations all over the world grew more attracted towards a financial reporting system which is more principle-based. FRC was in support to the system because principle-based rules are the regulator within the capital markets.
Let et al undertake a critical analysis of the debates and theories of corporate governance. They identify that the fundamental discussions on the concept of corporate governance in organizations are centered on the two main perspectives that make up the basis of corporate governance: shareholder perspective and stakeholder perspective.
With the aim to recommend what other markets or countries with a declining position in the textile market could learn from the way Turkey managed to turn around their textile sector and which strategies they could take over to overcome their declining position, this study was conducted, three objectives were laid down in the first chapter and all three have been achieved.
Upon interaction with a pathogen in the body these T cells produce a specific response. T cells can only be activated if they their receptors recognize the pathogen entering the body. The pathogens are recognized by the T cells with the help of the Antigen Presenting Cells (dendritic cells, macrophages etc).
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The organization considered for this purpose is ‘General Motors Company’ or GMC. This company has undergone a full financial review and it appears to be the suitable organization for this paper. GMC is a division of the General Motors Incorporated, which is into the manufacture of different types of vehicles like pickup trucks, commercial trucks, sports utility vehicles and vans.
This means that the company will be at the positive end in their profit and loss statement. Secondly, NPV analysis shows that the project provides a positive NPV which is calculated by discounting at the required rate of return. 4. Depreciation is not a cash flow item however; it does reduce income tax and subsequently adds back in the cash flow statement.
The lease agreement enables the two parties to do a form of accounting transaction at a price deemed necessary. The Financial Accounting Standards Board (FASB) explains that a contract does need any entity to determine the initial direct costs that occurred before August, 2010, which is the official effective date for the changes made.
The term structure of interest rate is an important concept that explains the time value of money since interest rates are used in discounting. Investors and borrowers, both, follow interest rate patterns and speculations as many critical decisions are based on the rate of interest that is expected in the future.
A clash in the interest happens when an individual’s self-regarding interest disagrees with complying with the individual’s fiduciary responsibilities. It might also take place in an instance when an individual is accountable for discharging two fiduciary responsibilities and the obligations of one come in the way of others.
The construction of such a portfolio which has the aforementioned characteristics can be possible through diversification. The most common objective of diversification is “not to put all eggs in the same basket”. Diversification may have different forms. A well-diversified portfolio is one in which all the constituents do not have any relationship with each other.
The hedging in this regard takes place, particularly for the funds raised for the acquisition of new aircraft by the company. In addition to the interest rate fluctuation risks, the company also has an operational exposure to the risks related to the creditworthiness of the company’s counterparts in derivative financial instruments (Moles, Parrino, and Kidwell 2011).
The banks in Islamic financing undertake venture capital financing for companies that are engaging in businesses that are Shariah compliant. Islamic syndication finance can be provided by the bank in a number of manners. One of these is termed as Mudarabah.
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I am hereby writing in response to your concern regarding the best financing option you should pursue to facilitate taking your business to the mass market. In this letter, I have explained the financing requirements, which I consider crucial for you to understand before making your final decision. I have also presented the various financing options you may consider pursuing together with their advantages and disadvantages.
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According to the three agency categories of Saatchi, the financial perspectives seem achievable. In the ‘prosper’ agencies, the financial goal is to increase profit margins. For the ‘drive’ category, the company hopes to grow revenues and improve margins. Finally, the ‘lead’ agencies get additional investment to improve revenues and profitability.
A range of differentiated factors as well as psychological issues are taken into account in order to explain people’s financial habits. The evolution of behavioural finance can be traced back to Gustave le Bon’s The Crowd: A Study of the Popular Mind (1896).
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The author states that corporations operate in a legal environment and are subject to laws and regulations of a certain jurisdiction. Organizations also have a constitution that avails individual rules that govern the Corporation and sanction or constrain its operations or decision making.
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This essay analyzes that management of earnings, over the past years, received negative publicity from the several corporate scandals injurious to the firms. Examples of the affected corporate firms are Enron and WorldCom, which illustrate how opportunistic earnings resulted in the greatest bankruptcies in the history of the US.
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Capital budgeting technique use to evaluate investment proposal with respect to their feasibility. Techniques like Net Present Value, Internal rate of return and / or Profitability index are applied to analyze from various perspectives with respect to cost and benefit if project undertaken.