The Pert Studebaker Case Essay

Since there is a contractual liability for the lessee to perform general repair and maintenance, the maintenance requirement provision may be assumed as a present economic obligation, not just a future commitment. If the fair value estimate of future maintenance expense can be measured with sufficient reliability, the provision may lead to recognition of an accrued liability for the repair and maintenance performance obligation at the inception of the lease. The accrued liability for the repair and maintenance can be reversed when payment is made or liability is created through the performance of the required repair and maintenance.

ASC 320-10-35-33F: “Changes in the quality of the credit enhancement should be considered when estimating whether a credit loss exists and the period over which the debt security is expected to recover.”

Sparkle Company is a Nigerian diamond mining company. Sparkle is a joint venture, 50 percent owned by Shine and 50 percent owned by Brighten. Both Shine and Brighten are U.S.-based companies with their functional currency being the American dollar. Sparkle Companies functional currency is that of Nigeria, being the Naira. During 2009, Sparkle had several transactions with its joint venture owners and outside parties. The details of Sparkle’s transactions are three loans, three expenditures, and one revenue stream. The loans the company took out were $1 million from Brighten, $1 million from Shine, and 300 million Naira from a local Nigerian bank. The expenditures

This case is talking about an executive retreat. It was introduced by John Matthews who was a executive had been selected to attend the two-and-a-half-week retreat. The retreat was more like a competition about academic and athletic. The team members should not only get know each other and cooperate with teammates but also need to compete with others. The whole participants were broken into five groups and their aim was to win the competition. There are several sessions about academic and athletic that the participants should complete. After the introduction part the case showed the experience of John. Before the group meeting John was wondering and worried about this retreat. When he was taking the first group meeting, he tried to learn

Shakespeare Inc., a private publishing company issued its F/S on March 20, 2012. There were several accruals and events that the management of Shakespeare is considering to determine if they should be recognized or disclosed in Dec 31, 2011 F/S. In my opinion, the important things to focus on subsequent events are the period they effect and if their influence is material or not, so that in conclusion, the F/S are fairly presented.

On a snowy January evening, the Midwestern Medical Group (MMG) management team held a retirement party for Judith Olsen, MMG president. During the evening, Olsen reflected back on the years she had worked for MMG with mixed feelings about her experience. Over the course of their eight-year integration

Mr. Paul Mackay, a sole proprietor, has approached the Commercial Bank of Ontario in order to obtain an additional $194,000 bank loan and a $26,000 line of credit. Paul owns and operates a general merchandising retailer in Riverdale, Ontario named Lawsons’. The bank loan is needed for Mr. Mackay to reduce his trade debt that has a sheer 13.5 per cent interest penalty. The line of credit is needed for sales seasonal downfalls so that Mr. Mackay could properly manage those tough months. Jackie Patrick, a first time loans officer, has been appointed to Mr. Mackay’s request. Although anxious to finish her first loan, Ms. Patrick knows that this particular case is a difficult one.

The career of Dick Spencer presented in the assigned case offers several opportunities for the business student to examine principles of management using a realistic example of the modern business environment. This paper undertakes to perform an analysis of Mr. Spencer’s career in order to identify and explore those factors that contributed to his early career success as a sales person as well as those factors that contributed to significant challenges experienced by Mr. Spencer as he transitioned into the operations side of his company’s business and began to progress in his career up through the ranks of middle management. The paper concludes by offering recommendations that could have helped Mr.

What alternatives are available to Brent in regards to the audit of payables? What are the pros and cons of each alternative?

b. What medium would you use to reach each of these parties and what would your relative resource allocation be to each?

Build the management-research question hierarchy, through the investigative questions stage. Then compare your list with the measurement questions asked.

I believe that it´s the same offender in the Parkinson case and the Johnson case, which is making the offender a serial killer because he has killed 3 people and it has been over a period over 30 days. By looking at different serial killer typologies my firm belief is that this offender will fall into the lust serial killer typology. I concluded this by firstly looking if the crimes were act-focused kills or process kills, I concluded it was process kills because the offender had taken the time to abduct both Parkinson and Johnson and didn 't just kill them right away like an act-focused killer would do. With the offender being a process killer he could only be organized as well because process killers cannot be disorganized. The offender would either be a lust killer, power-control killer or a thrill killer. I concluded that the offender in this case would not be a thrill serial killer, since this kind of murderer gets off my seeing his victims suffering, which is the most important factor for this type of offender. In the Parkinson and Johnson murders there were no signs of torture on the victims bodies and therefore I do not believe that this offender would be a thrill serial killer.

Question 1: When comparing performance during the first five months of 2004 with performance in 2003, which warehouse shows the most improvement?

a. What other companies could learn from Under Armours process of innovation, is to always push ideas and creativity pass its

As mentioned in the introduction of the mini case, Hobby Horse Company, Inc. (HH) experienced a tough year in 2011. HH opened up a number of new stores but experienced a poor Christmas season. Christmas season is the biggest sale period for retail stores. As a result, bad Christmas sales performance played a big part of HH’s loss for year 2011. As we computed the financial ratios for HH, we can see the effects from new stores openings and poor sales performance.