Equity and Cost Methods in Accounting Essay Example | Topics and Well Written Essays - 250 words

Equity and Cost Methods in Accounting - Essay Example The cost method, therefore, shows a bigger value for the investment than the equity method. Since dividends under the cost method are a form of revenue, they create taxable income. For example, if the Investee Corporation pays out $1.50 per share in dividends in 2011, Investor Corporation’s income is $12,000. In the 25 percent tax bracket, its tax liability would be $4,000. The equity method affects income greatly and hence has an effect on income taxes. Suppose Investee Corporation records income of $100,000 in 2011. Investor Corporation would record income of $20,000. The tax liability would $5,000. Income is more volatile than the dividend yield hence the equity method is more likely to affect the Investor Corporations tax liability. Since earnings of the investee corporation keep changing from year to year, it would be recommendable that the Investor Corporation should use the fair value method. That would help it avoid reporting the share of the investee’s earnings and losses that it bears. The changes in earnings of the Investee over the years will, therefore, have little effect on the value of the investment over

A letter to the editor in the Wall Street Journal Assignment - 1

A letter to the editor in the Wall Street Journal - Assignment Example Additionally, he also made mention of emerging markets as reaching attractive levels because of short-term troubles that brought price levels to near- bargain levels. What his article basically said is that investment advisers made wrong guesses or bets as to which way the markets will go and those investors who believed in the advice are now sorry. However one looks at it, any investor should do his or her own homework and not accept as the gospel truth any so-called â€Å"sage advice† offered by some self-proclaimed financial market experts. It is worth noting that any investor who looks at the long-term prospects (whether stocks, bonds, or other investment vehicles) is bound to come out ahead if the investment horizon is long enough for dividends and price appreciation to take its effect (meaning, the time element kicks in like in the time value of money when invested). Anyway, most investors have a wrong or unrealistic time frame when they invest, so many are well advised to listen to reason (Jaffe para. 9) and look at the longer term instead. (Note: word count = 295) Jaffe, Chuck. â€Å"Always invest in what scares you: How to build a portfolio with a long-term outlook.† Wall Street Journal, 10 Feb. 2014. Web. 15 Feb. 2014.

Law and Human Immunodeficiency Syndrome Essay Example | Topics and Well Written Essays - 1000 words

Law and Human Immunodeficiency Syndrome - Essay Example Blood transfusion involves two stages diagnosis and therapy. Diagnosis aims to find out whether there is a need for blood transfusion while therapy is the physical process of blood transfusion. Most cases normally arise when a patient claims to have contracted HIV/AIDs because of blood transfusion. When this occurs, it is certain there was no proper blood test or proper screening of the donor. In such circumstances, the plaintiff has to show that the defendant acted negligently and because of this negligence, he was injured. In Roberts v. Subaru Hospital Association, it was held by the Maryland Court of Special Appeals that transfusion of blood was a service rendered and not a seller of the product. The court stated that â€Å"A transfusion is not just a sell of blood which the patient takes home as a package. The transfusion of the blood-the injecting of it into the patient`s bloodstream-is what he really needs and pays for, and that involves the application of a medical skill.â₠¬  There have been developed state laws that protect the confidentiality of HIV/AIDS-related information. Information concerning a patient`s diagnosis of HIV positive must not be disclosed and can only be disclosed to other healthcare professionals if need be. Disclosure of one`s HIV status violates his/her rights to privacy concerning their personal affairs. In Estate of Behringer v. Medical Center at Princeton, the plaintiff, a surgeon was entitled to damages for unauthorized disclosure of his status at the hospital.  

Time Warner Case Study Research Paper Example | Topics and Well Written Essays - 1000 words

Time Warner Case Study - Research Paper Example Such a situation may progressively lead to market monopoly. It is obvious that a monopolistic market environment may hurt the interests of buyers, suppliers, and new market entrants. Sometimes, mergers adversely affect the feasibility of integrated organizations also if the business becomes too large because of the merger. Under such circumstances, the merger process may cause the firms to incur higher unit costs. Similarly, often huge mergers result in employee termination, which in turn, would contribute to growing unemployment issues. In short, thoughtless mergers would threaten the economic uplift of the country and, therefore, government regulation is essential in a market economy. 2. It is observed that the US government has constantly intervened in the country’s market process over the last decade, especially after the 2008-09 global financial crisis. The US government identified that accounting fraud was the root cause behind a series of corporate failures in the count ry. Hence, nowadays the US government greatly intervenes in the country’s market process on the belief that those restrictions would put a check on illegal and unfair business practices. In addition, the US debt crisis also persuaded regulators to exercise more control over the country’s market process. ... As Perry and Dell (2010) pointed out, investigations discovered that the US bank collapses were partially attributable to inefficient government control over its market operations. Policymakers believe that government intervention in the market process would assist the country to overcome the impacts of debt crisis and, thereby, promote sustainable economic growth. 3. An organization or an industry would face some additional complexities if it needs to expand its business sector by means of capital projects rather than merger strategy. Acquisition strategy is an alternative to merger and this method demands huge amounts of money. If the Time Warner proceeds with the acquisition strategy, the firm would be forced to raise huge capital in order to acquire another firm. In addition, organizational change associated with the acquisition strategy may sometimes raise potential managerial challenges to the organization. New venture expansion is another strategy for self expansion and it req uires the firm to raise abundant potential sources of capital. In case of large venture projects, Time Warner alone cannot fund its operational requirements and, thus, the firm may be forced to depend on debt financing practices. However, such policies would adversely affect the financial viability of the firm and consequently threaten the long-term sustainability of the organization (Debt financing). Furthermore, other capital projects based on self-expansional strategies may raise a series of operational difficulties to the company while entering an overseas market. It has been identified that the level of uncertainty is higher under self-expansion strategies based on capital projects other than merger process. 4. When the industry is confronted with government

Microwave and Photonics Systems Essay Example | Topics and Well Written Essays - 2000 words

Microwave and Photonics Systems - Essay Example This results in significantly reduced complexity of the Remote Antenna Unit, as the major portion of the processing is avoided, at least at the regional unit level and only optoelectronic conversion and amplification of the converted signal is necessary. 2) Estimate a difference in roundtrip time for data transmission between Tokyo and San Francisco (distance: 8270 km) as for the following two communication methods; radio-wave (wireless) communication using a geostationary satellite, and fiber-optic communication. Assume that a refractive index for the air is 1, and that of the optical fiber is 1.5. Distance between the earth and the satellite is 38,800 km. Impedance matching in a circuit comprised of linear devices is defined as the process of making the output impedance of the source equal to the input impedance of the load, in order to maximize the power transfer from source to load and thereby minimize reflections from the load end. This results in increased efficiency. In the context of radio and fiber optics systems, where the wavelength of the transmitted signal is very much less in comparison to the length of the line, ie, where the changes in the signal are rapid compared to the time of propagation, the impedances at each end of the line must be matched to the characteristic impedance of the transmission line to prevent reflections of the signal at the ends of the line. Otherwise, echoes may occur and cause the formation of standing waves in the transmission line. In radio-frequency (RF) systems, a common type of RF load used is a quarter-wave ground plane antenna using a modified ground plane or a matching network. 4) Explain one example of representative antennas which are used in our radio wave(wireless) systems such as cellular phones, wireless LANs, etc, with respect to its type and operation. Ans) Consider a microstrip antenna as an example. A microstrip antenna gains its name from the fact that it is structurally a simple metallic strip of desired shape suspended over a ground plane. The strip may be flush mounted onto a dielectric or other surface. The feed line is placed behind the ground plane (Prasad 809). They are simple to fabricate and easy to modify and customize. The microstrip patch antenna is the most common type of microstrip antenna. It is a narrowband, wide-beam antenna with an inherent ability to have polarization diversity. These antennas can easily be designed to have Vertical, Horizontal, Right Hand Circular or Left Hand

Christianity and the world at large Essay Example | Topics and Well Written Essays - 1000 words

Christianity and the world at large - Essay Example Its main aim can be summarized in the following ways: 1. Abolition of property in land and application of all rents of land to public purposes; 2. A heavy progressive or graduated income tax; 3. Abolition of all rights of inheritance; 4. Confiscation of the property of all emigrants and rebels; 5. Centralization of credit in the hands of the state, by means of a national bank with State capital and an exclusive monopoly; 6. Centralization of the means of communication and transport in the hands of the State; 7. Extension of factories and instruments of production owned by the State, the bringing into cultivation of waste-lands, and the improvement of the soil generally in accordance with a common plan; 8. Equal liability of all to work and establishment of industrial armies, especially for agriculture; 9. Combination of agriculture with manufacturing industries, gradual abolition of all the distinction between town and country by a more equable distribution of the populace over the c ountry; and 10. Free education for all children in public schools, abolition of children's factory labor in its present form and combination of education with industrial production (http://www.marxists.org/archive/marx/works/1848/communist-manifesto/ch02.htm).3 Since communism is against any form of subjugation, the Church is considered its enemy for a church has leaders, even a hierarchy of elders who would oversee the flock and make sure that no one goes astray. Charles Darwin's teaching of Natural Selection is anchored on the principle of preservation. According to him, natural selection, "on the principle of qualities being inherited at corresponding ages, can modify the egg, seed, or young, as easily as the adult."4 Plainly speaking, this...The likes of Abraham Lincoln and George Washington led the United States of America anchoring on Biblical truths and Christianity as a whole. America still looks back and acknowledges that some of the glorious past of this country were under the leadership of these two figures.Christianity in general should put itself in its proper place and not quarrel with other people insisting only on what it thinks is right. The first step is accepting that people of all ages and nations vary in many ways and one of these is their belief and principle in life. By learning to accept others the way they are leads to a better understanding of why they are so different and why they behave in the way they do. Having a n open mind can lead to less prejudice and judgmental spirit. The second step is respect. Since people are free to choose what they should believe in, Christianity should not impose on others what it thinks is right or wrong. In other words, to respect other’s religious conviction will lead to a more harmonious relationship. It has been said that man is not supposed to do to others what he does not want others to do to him. In this way, if Christianity seeks respect, it should also respect others. Finally, Christianity must not cease to be vigilant. It should continue to be a watchdog, a spiritual eye to the government and the nation as a whole. Although it may not force itself, its very presence will shed light to the world around it and will lead others to know the difference.

(Why did Tsarism survive in 1905 but not in February 1917) Essay

(Why did Tsarism survive in 1905 but not in February 1917) - Essay Example The Riots went as far as Odessa, Black Sea Port and Moscow and at Moscow the soviets were formed. Though as implied by director Eisenstein that â€Å"this rebellion would give momentum to a fresh revolutionary movement,†1 ultimately, the 1905 revolution got suppressed in the short term when mutinies from both army and naval were brought. Russia’s loss in opposition to Japan at Port Arthur and their defeat at Tsushima weakened Tsars government. â€Å"Some of the things that marked the organized soviet workers, soldiers and sailors were that they were elected democratically from their workplaces, barracks and ships but they were given no privileges and at any time they would be called back by their electors. This was one of the things that marked the revolution defeat†2. The source of Tsar’s government was that most peasants Loved Tsar and most of them regarded him as a father whose empowerment was from God and at that time the church was very powerful and in support to the government, this was however shattered in 1905, following the massacre of the peaceful soviet demonstrators and assassinations, Prime Minister stolypin who was murdered in 1911. Also celebrations which accompanied the Romanov dynasty had greatly increased Tsars popularity. Nobles controlled the army and the government and they used Cossacks to deal with protests. Suppression of the 1905 revolution and assumption of a united nation was however a mask because this indeed marked the commencement of an imperialist war exposing every rotten thing that sharpened Russia’s social contradictions and deepened the ultimate revolutionary upheavals, (Gatrell, 1986). Approximately 15 million peasants joined the army where they faced consistent misery that opened their mind to the working class ideas. About 800,000 workers were working at Moscow in defense industries and 300,000 others in Petrograd in huge factories. This reduced the struggles in the cities and country side and