Hicks and Wilburn (2001) evaluated Wal-Mart entrance decision by testing on a contemporaneous and lagged growth variables. Basker (2005) performed a similar analysis of a larger sample of U.S countries. This analysis used an instrumental method to control for the planned entrance date as an instrument. Basker has been criticized for instrument variable choice, (Curls, State, and Viser, 2004), though I believe criticism is misplaced, and have demonstrated in a later study (Hicks,2007) that the resulting estimate are not particularly sensitive to the choice of
Client Understanding Paper ACC 541 August 27, 2012 Abstract This paper is intended to help a client understand why I, as a new Staff 1, am asking for information regarding the following topics: * Adjusting lower cost of market inventory on valuation * Capitalizing interest on building construction * Recording gain or loss on asset disposal * Adjusting goodwill for impairment An explanation of each topic is provided, along with specific examples of each and the potential effects each can have on financial reporting. Understanding their significance and how they impact those with a vested interest in a company’s financial picture is also described. Client Understanding Paper Client Memorandum August 26, 2012 To: XYZ Corporation Re: Clarification Regarding Analysis of Client Work Papers As a newly hired Staff I, with Alpha Accountants, I have taken over the responsibility of analyzing the work papers for your organization. In response to your recent questions, I would like to clarify the reason I am asking for information on the following topics: * Adjusting lower cost of market inventory on valuation * Capitalizing interest on building construction * Recording gain or loss on asset disposal * Adjusting goodwill for impairment
When people are unemployed it means that they have less money which in returns means that there is a less of a demand in the economy. The government uses the unemployment data that they gather, along with other economic data, in policy making decisions regarding the future course of the economy and whether or not to concentrate efforts to aid those affected by joblessness. A great deal of President Barack Obama's Recovery Act funding is now being released to help stimulate the economy. A large sum of the money has been allocated in order to take on a two-fold approach. The politics circuits have reported that in addition to the money being distributed in order to create jobs, the money will also serve the purpose of improving the quality of life we living
In 1997, Snapple, under the new ownership of Triarc Companies, commissioned a New Jersey group to conduct a research study to define the cultural logic of the Snapple brand. The study was a recommendation of Snapple’s advertising agency, Deutsch Inc. During the brief time period that Snapple was owned by Quaker, sales had fallen from $674 million in 1994 to $440 million in 1997, therefore Triarc, whose beverage division was led by Mike Weinstein, felt the research study could help define the brand and therefore revitalize sales. The study specifically studied the Snapple consumers to understand who they were, under what circumstances they lived, and the dynamics of the ready to drink bottled beverage industry. The study focused on four markets, New York and Seattle, which represented the developed markets where Snapple had a strong following, and Dallas and St. Louis, which were the underdeveloped markets. Subjects in the study were divided evenly into two age groups, 18 to 29 and 30 to 44.
Module 03 Assignment Bernard J Wyant Jr Rasmussen College Author Note This research paper is being submitted on July 28, 2013, for Don Frey, A406/ACG4010 Section 01, Cost Accounting Principles and Application. Module 03 Assignment Explain how absorption costing could provide undesirable incentives to management to build inventory. Include in your assessment how to best set up absorption costing systems to avoid this incentive and what types of measures and controls should be included to assist in its prevention. Producing more units for inventory absorbs fixed manufacturing costs and increases operating income. The reason for increased operating income is the deferral of fixed manufacturing overhead contained in unsold inventory (Chapter 9: Absorption/Variable Costing, n.d.).
The Effect of President Obama’s Minimum Wage Executive Order on Modern Day Necessities and Poverty in America Zachary J. Schechtman Texas A&M University - Commerce Abstract For as long as there has been a federal minimum wage, people have debated over whether raising the federal minimum wage is the right way to battle poverty in America. In February of 2014, President Barack Obama signed an executive order to raise the federal minimum wage. His belief is that the order will significantly boost our economy and pull more people out of poverty. My focus for this research paper is on the effect of this order regarding poverty in America and the accessibility of what I believe are modern day necessities. Health insurance and
Since the Walton Work Wear line is in the production stage, its accumulated development costs should be capitalized. The Carroway Cool Top has not started it commercial production which would allow the development costs not to be amortized yet. Also interest costs on loans to generate financing for the R&D activates of a product can be capitalized rather than expensed. The capitalization of interest would allow CCL to reduce taxable income in the future when it is more profitable. I would recommend that CCL make the above changes immediately so that the financail statements are not incorrect.
ESLL 26 Wei Chieh Shan (Victor) June 13rd 2013 Research Paper Check in #3 Topic: Minimum wage and poverty Research question: Will the poverty level in US get reduced if the government increases the minimum wages? Outline I. Introduction A. Hook B. Thesis statement C. Background information for both minimum wage and poverty in America. 1. Effects and causes II.
Case: Great Lakes Carriers 1. What marketing data would you want to have available to make the decisión? First of al lis important to know the changes that the demand of cole and iron ore has had during the past few years . Because these have dresead , is important to know the new demand to evaluate two important things: * If its necesary the new ship that Kate sugested , this ship have a maximium carrying capacity but may be not necesary if the demand is low * How are going to be the schedules are also defined by the demand because they need to evaluate the rentability of the transportation in each port , also the frecuency of deliveries because one port can demand more tan another one. With the dates about the demand , GLC can evaluate the ofer that they need to handled the demand , and the way that they are gona do it , if they are going to do some hauls by trucks or by ships , how many workers they need to have , the schedudels that they are going to handled etc.
According to Study Shows Ex-offenders Have Greatly Reduced Employment Rates, the Equal Employment Opportunity Commission (EEOC) is considering the issue of removing the criminal background questions from job applications (2). This removal would allow people to be considered for positions based on their abilities and qualifications instead of their past. Those who oppose this removal may say that this is a risk for employers. Employers could possibly hire someone who has been convicted of theft. This opposition is valid however; there is a way to prevent this risk on employers.