...Question 3 -Should Poor Son apply “fresh-start” reporting under ASC 852? In most cases, the company will qualify for fresh-start reporting whereby balance sheet items are adjusted to fair values to denote a "fresh-start" upon emergence from bankruptcy. If the criteria to apply fresh-start reporting are met, the company should apply fresh-start reporting once the Court has confirmed its plan and it has emerged from Chapter 11. According to ASC 852-10-45-19, an entity must apply fresh-start reporting upon emergence from bankruptcy if it meets two criteria: 1. The reorganization value of the emerging entity immediately before the date of confirmation is less than the total of all postpetition liabilities and allowed claims, which is sometimes referred to as being "balance sheet insolvent," and 2. The holders of existing voting shares immediately before confirmation receive less than 50 percent of the voting shares of the emerging entity. In this case, Poor Son incurred significant levels of bank debt and could not support that level of debt, therefore it filed bankruptcy. The reorganization value of Poor Son immediately before the date of confirmation is less than the total of all postpetition liabilities. Also, the current holder Parent has no existing voting shares immediately before confirmation received. So the two criteria are met, and Poor Son should apply “fresh-start” reporting under ASC 852. The disclosure statement usually includes the following: -A summary...
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...| ABC, Inc. | Memo To: | Ms. Jane Doe | From: | Abigail Shearer | CC: | Learning Team A | Date: | March 23, 2015 | Re: | Group Communication Position | | | I have prepared this memo to help you in your new position. I understand that you have limited experience in group communication. Group communication skills are essential for your new position. My teammates and I have discussed what skills and tips we have absorbed during our time at ABC, Inc. and hope to provide you with information and suggestions that will be useful in your transition. A common barrier that exists in group communication is called bypassing. Basically, this is when different people interpret words and phrases differently. Sometimes the meaning of a word or phrase may seem completely obvious to you and you may assume that other people will interpret the meaning the same way. Very often, however, this is not the case. For example, you may tell someone that the department’s account has been “seriously overdrawn.” Of course, you know what you mean by “seriously overdrawn” but somebody else would not be able to interpret what you mean by “seriously.” You must always make sure that you use very clear, specific language. Be sure that you reiterate and clarify what you mean. Another common barrier that can occur in group communication is called an allness statement. These are essentially untrue generalizations. To state “women are smarter than men” is an example of an allness statement...
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...period. 200 words (80%) 2. To research and report upon business failure techniques. 500 words (20%) To help with this your manager has provided an assignment brief in the form of a memo (attachment). She has said that you and some of the other analysts will be sharing this particular job so that overall, a substantial number of organizations will have been analyzed. ______________________________________________________________________________ MEMO To: The Financial Analysts Team From: Bernadette Craven, Account Manager, North East Date: 30.10.11 Subject: Financial Analysis for an important client With reference to the above I have had a discussion with an important client today regarding an opportunity to invest in a company. I have said that I will arrange for a number of companies to be analysed – two each of you. If you send me an email I will let you know which two companies I expect you concentrate upon. I f you are unsure about what you need to do, then email me to make an appointment. In addition, the client has requested a briefing note covering ‘business failure techniques’. To obtain the initial information you will need to go online and download the relevant information. The groups are as follows: Group A | Group B | Group C | Group D | Group E | Group F | National GridBT | Ford MotorGeneral Motor | American ExpressMorgan Stanley | Johnson & JohnsonProcter & Gamble | Time WarnerWalt...
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...DATABASE ASSIGNEMENT ONLINE STORE DATABSE TABLE NAME * STUDENT/CUSTOMER * ENROLLMENT * COURSES * CATEGORY * ORDERS * ORDER DETAILS * PAYMENT * PRODUCT * SHIPPERS * SUPPLIER/COMPANY TABLES ATTRIBUTES STUDENT/CUSTOMER STUDENT table contain attribute such as: * STUDENT ID-PRIMARY KEY * FIRST NAME * LAST NAME * ADDRESS * POSTAL CODE * CITY * STATE * COUNTRY * PHONE * EMAIL * PASSWORD * CREDIT CARD * CREDIT CARD TYPE ID * BILLING ADDRESS * SHIP ADDRESS * DATE ENTERED ENROLLMENT ENROLLMENT table contain attribute such as: * STU ID-PRIMARY KEY * COURSE ID-PRIMARY KEY * SEMESTER-PRIMARY KEY * INTAKE COURSES COURSE table contain attribute such as: * COURSE ID-PRIMARY KEY * COURSE NAME * FACULTY CATEGORY CATEGORY table contain attribute such as: * CATEGORY ID-PRIMARY KEY * CATEGORY NAME * DESCRIPTION * PICTURE * ACTIVE ORDERS ORDERS table contain attribute such as: * ORDER ID * STUDENT ID * PAYMENT ID * SHIPPER ID * ORDER NUMBER * ORDER DATE * SHIPDATE * REQUIRED DATE * SALE TAX * TIME STAMP * TRANSACTION STATUS * FULFILED * DELETED * PAID * PAYMENT DATE ORDER DETAILS ORDERDATAILS table contain attribute such as: * ORDER IDs-PRIMARY KEY * PRODUCT IDs * ORDER NUMBER * PRICE * QUANTITY * DISCOUNT * TOTAL * IDSKU *...
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.... Introduction top next gema actions are enough for everyday usage but occasionally you may need more power to define a complex transformation. You might, also, want to use the superior matching capabilities of gema to drive your program. GeL is a Lua 5 library that: allows the execution of Lua function (and hence of a C function) in a gema action provides the powerful text matching mechanisms offered by gema as a set of Lua functions it has been tested with Lua 5.0.2. Refer to the detailed documentation to build gel togheter with gema, . 1.1 Status GeL is not as mature as gema or Lua, please report any bugs you may find using SourceForge bug tracking subsystem (you don't need to log in as a SourceForge user) or sending an e-mail to Remo Dentato. 1.2 Licence GeL is released under the same licence of Gema. No specific reference needs to be made to GeL as long as the due reference to Gema and Lua have been made. 2. Usage prev top next 2.1 Gema like Gel may be used exactly as if it was gema, any valid gema script should work when executed by gel: gel [gemaopts] [-f rules.gema] [-l script.lua] [infile [outfile]] . The only differences are: The @lua{} function is available to execute lua scripts in actions Text enclosed between "![" and "!]" is considered lua code and is immediately executed Rules specfied with '-f' are loaded, the lua script specified with '-l' is executed (possibily defining lua function...
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...experience. My seminar topic was about examining the imagery that appeared in the play Hamlet. A skill I developed was using technological equipment to present a presentation.Each group had to pick a topic that was in their interest to research online for information. The requirements started with presenting the information in front of the class informing the audience what imagery means and discuss using concrete examples from the play. This presentation gave me the opportunity to work with PowerPoint and Excel and then to present my information. I believe that in order to communicate effectively with the audience you have to have a well prepared presentation that will capture their attention so that you can present your ideas clearly. A skill that I had trouble was to be able to work as a team. The imagery seminar was a great opportunity for me to develop my team work skills because we were put in to pairs to complete the seminar. Each member in the group had specific responsibilities to the team in order for the seminar to be successful. Being in the group to work on the seminar was a great experience for me because I was able to see where my strong and weak points are in group work. I found that it was easier for me to communicate my ideas with Rachna than to the whole class. A big part of group work is good communication between Rachna and I. Communication is also a big part of my learning experience because I will need to be able to get my ideas out by communicating well...
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...Inequalities Thomas Cunningham MAT221: Introduction to Algebra (GSO13360) Instructor: Justin Hazel Inequalities In this assignment I will be showing you how you can find out how to use Inequalities to find out how much you may or may not be overweight. You can use my equations and the examples of my work to find out exactly what category you might fall in. In this equation we are asked to use our own height to find out exactly if I might have a longer life span than the usual person. Before we start remember that W=my weight, and then H=my height. W=178.2 and then H=67 In this first compound inequality, I had to take the equivalent inequality and replace it with the BMI formula. My height and weight has been added in to replace the current H^. The next steps for this compound inequality I had to multiply all the terms by the denominator. There was some cancellation done towards the first phase of the problem. I then all three terms where divided by 703 to isolate W. People’s height of 67 might be different life span of those whom might weigh between 108lbs and 128lbs. 17<BMI<=22 17<703W/67^<22 17<703W/4489<22 17(4489) <703W<22(4489) 76313<703W<8978 76313/703<8978/703 108<W<128 In order to solve this second inequality, what I need to do is solve for W and place the values of W. The very first thing that happens is I multiply all the terms by H^ in order to take out...
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...to be successful in terms of assistance in these particular areas. Matrix organizations are kinds of structures that a categorized flexible and responsive and are characterized by employees having more than one supervisor and in order for them to perform at their highest level of productivity, they must have some area of expertise that is disciplined. The project team happens to become a creation of several highly imaginatively intelligent groups of people that are formed to collaborate with each other and strive at creating more diverse ideas, or putting a different take on some of the many already formed ideas and the opinions of those more diverse ideas. The collegial model works flawlessly when each member is able to be independent, but equally share management responsibilities or work out a specific rotation that meets each individuals peer or colleagues needs. The need or want for freedom or independence in the aforementioned paragraph has little merit when they must come together to satisfy matters that affect the entire group....
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...the initial stage of a team. In this part a team gets formed and the members of the team get through the icebreaking process. Forming is a stage in which group members try to assess ground rules applying to a task and to group interaction (Bartol et al., 2005, p.476). In the first tutorial of organisation and management, all the team members were unfamiliar and unknown to each other. There was diversity because students of many nations and cultures came together. Everyone was confused about what to do. There was no one who wanted to be the first spokesperson. In this situation team members were all divided into some little groups to complete the first tutorial task. As every team member were unknown to each other, one of the team members spoke out and discussed the tutorial task. After that everyone started to contribute and gave ideas, with that the group was working very effectively. Members completed the task and then submitted it to their tutor. In the first tutorial the team members were totally unclear about the team goals. Individuals did not know what their role in the team is. Some students were really nervous as they were not able to cope up with the other team members. It was a negative site of the team, as the team was not able to work effectively. After selecting the team leader the team was divided into sub-groups like- Marketing, Public Relation, Finance and IT. All the students...
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...Lab 5.1 The Condition | True or False | attAverage >= verizonAverage | True | tmobileAverage == 868 | True | verizonAverage < sprintAverage | False | sprintAverage != attAverage | True | Lab 5.2 The Condition | Expected Output | If tmobileAverage > 800 AND verizonAverage> 800 ThenDisplay “Both have average downloadrates over 800”ElseDisplay “One or both of the averagesare less”End If | Both average download Rates over 800 | If sprintAverage == 800 ThenDisplay “Sprints download rate is 800”End If | No display | If attAverage >= 1300 OR tmobileAverage>=900Display “Select either carrier”End If | Select either carrier | Lab 5.3 Main Module() //Declare variables on the next 3 lines Declare Integer testScore = 0 Declare String category = “ “ Declare String interview = “ “ //Make Module calls and pass necessary variables on the next 4 lines Call getScore(testScore) Call employCat(testScore, category) Call interviewPoss(testScore, interview) Call displayInfo(testScore, category, interview) End Main Module getScore(Integer Ref testScore) //Ask user to test score Display “Please enter test score” Input testScore End Module Module employCat(Integer testScore, String ref category) //Determine what employment category they are in based on their test score //Similar to if the score is less than 60, then category is “No” //Otherwise, if score is less than 70, then category is “Maybe” //…and so on if testScore => 85 then Set...
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...PDC Dull Grading System Inner 1 Outer 2 Dull Char 3 Location 4 Bearing Seals 5 Gauge 6 Other Dull Char 7 Reason Pulled 8 1: Inner Cutting Structure 2: Outer Cutting Structure 3: Primary Dull Characteristic 4: Location of Primary Characteristic 5: Bearing Seals (XXX for PDC. Only used for roller cone) 6: Amount Under Gauge 7: Other / Secondary Dull Characteristic 8: Reason Bit Was Pulled Inner & Outer Cutting Structure • • Rating for both inner and outer cutting structure is given in a scale of 1 to 8. A rating of 1 states that 1/8 of the cutter’s diamond table has been worn. A rating of 8 would mean that there is no effective diamond table left. An average rating for both the inner and outer cutting structure is entered for the first 2 positions of the dull grading code. • Inner & Outer Cutting Structure Outer Inner The inner cutting structure consists of the inner 2/3 of the bit diameter whereas the outer consists of the final 1/3. A general rule of thumb is the inner number represents the cutters inside the nose and the outer represents those outside. Inner & Outer Cutting Structure Rating: Wear 8 7 6 5 4 3 2 1 When dull grading pure wear, the 1 through 8 rating system can be followed exactly. However, in many cases, a wear flat less than 1/8 of the diamond table can be called a 1. Inner & Outer Cutting Structure Chipping Spalling Delam 2 3 8 When dull grading cutters with characteristics other than pure wear, take into...
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...1. Introduction - What are the major issues and problems facing Chabot? Background – current situation – future plan - challenges confronted – problems need to be solved Chabot is facing a lot of issues and problems in the wallpaper industry. As the number of wallpaper manufacturers is highly decreasing over last years the competition among remaining companies becomes fiercer. Some manufacturers face difficulties supplying large and powerful retailers. So does Chabot as a privately owned, small company selling products with short life cycles and highly valued at a reasonable price. Due to fashion orientated product industry and broad range of product preferences other types of wall covering are favored by consumers as well. To keep up with competitors Chabot is providing new items every 4 month but speeds up obsolete wallpapers as well. When wallpaper pattern and designs become obsolete, markdowns are necessary to help get rid of old inventory. Problems with inventory turnover lead to mark downs which decrease profits. Caused by inaccurate demand forecasting Chabot has to deal with a high amount of obsolete inventory and a resulting low turnover rate. Since customers base their decisions on style and appeal of the design as well as on in stock availability retailer want low inventory and expect quick order fulfillment. But Chabot cannot keep up with demand and causing a low level of customer service due to long production runs and lack of flexibility in manufacturing process...
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...2: Unwrapping ISLLC Standard 1 This week’s assignment was very interesting. I had not participated in an unwrapping activity since a workshop I attended in 2004. At the beginning of the exercise I was worried about being a part of an online team. I was especially wary of using the online group forum for coordinating the completion of the group project. I am, by nature, a worrier, but I should not have been stressed. The team quickly responded to my original message, we exchanged numbers, divided the assignment into manageable pieces, and one teammate volunteered to put the assignment together. At first, I was confused with the requirements, but after receiving guidance from the professor, I understood the expectations. Once the parameters of the assignment were agreed upon and set, everyone has met the established deadlines. I view this exercise as basic-training for when I am charged with larger projects as an administrator and I fully expect that the personality conflicts and obstacles to the effective completion of the assignments will be repeated in future projects. The leadership skills acquired as a part of the cooperative learning group will translate and be useful in my future role as an administrator. For the future, I need to trust the established protocols for completing scheduled tasks. Although I am quick to take on leadership responsibilities, I need to resist the urge to reinvent the wheel. I need to acknowledge that in a long-standing...
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...Program Description: This program will calculate all of the useable area (in square feet) in a house. This specific house contains four rooms, all of which are rectangular in shape. Analysis: My goal in creating this program is that it successfully calculates the useable square footage in a house that contains four rooms. The values which are required to perform the calculations will be the length of room 1 times the width of room 1(in feet). This will give the area of room one, which will in turn become the useable area for this particular room. The same length times width (L x W) formula will then be used for all subsequent rooms. After the area for all four rooms has been found, the sum of the area of each room will be the final output for useable square feet. The output values are as follows: * L1: The length for room 1 * W1: The width for room 1 * L2: The length for room 2 * W2: The width for room 2 * L3: The length for room 3 * W3: The width for room 3 * L4: The length for room 4 * W4: The width for room 4 * T1: Total square feet for room 1 * T2: Total square feet for room 2 * T3: Total square feet for room 3 * T4: Total square feet for room 4 * Total_SqFt: Total useable square footage in the house Test Plan: Test Case # | Input | Expected Output | 1 | Room 1 - Length:20 Width:14Room 2: - Length:16 Width:12Room 3: - Length:22 Width:16Room 4: - Length:12 Width:10 | Square Feet: 944 | 2 | Room 1 -...
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...Group Assignment 1 Visit the study group section and introduce yourself; also provide your schedule for keeping in touch. Discuss how to approach completing project 1 based on the social media for which your team will be the class leader. Every study group member should sign up for a social medium, connect with his or her study group, and start to communicate. Social Media Assignments * Study Group 1: Facebook * Study Group 2: Farmville * Study Group 3: Twitter * Study Group 4: YouTube * Study Group 5: FourSquare * Study Group 6: Pinterest ● The study group will be the leaders in connecting the class on the selected medium, using the applicable weekly conference and start-off communications using these techniques. ● The study group will write a three- to five-page paper on the contribution the selected social medium has made to e-marketing, providing recommendations on ways this contribution can be increased. ● Use ideas from study and class group discussions, modules 1-4, our textbook, and Internet research sources to help justify your assessment and recommendations. ● Use your instructor as a consultant during your project. The paper should consist of a contribution of a minimum of one typed page per study group member, including citations, along with a group-developed executive summary and comprehensive reference section at the end with at least 6 total references. As an example, with a four-person study group, the paper should be a minimum of...
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