Read

In: English and Literature

Submitted By donp
Words 377
Pages 2
Transfer pricing is the set of mechanisms which is used to attach prices to goods or services which are traded between two divisions of the same company. The classic example involves one division (the “selling division”, or “SD”) which produces a component which is required by another division (the “buying division”, or “BD”). The component is used by the BD in the manufacture of a product which it sells on the open market.
In case all of this sounds a bit abstract, let’s consider a simple example of a company in which the SD manufactures car engines and the BD manufactures cars. A couple of things are obvious:
1. The BD needs the output of the SD, because the BD needs car engines in order to make cars. Alternatively, the BD may be able to buy engines from an external supplier if, for example, the BD and SD cannot agree on a transfer price for the engines.
2. The SD can sell its output either to the BD or to external customers (in this case, these external customers would be other car manufacturers, many of which would be only too happy to buy in a ready-made engine).
The transfer price represents a source of revenue to the SD, and a cost to the BD. Therefore, there is potential for inter-divisional conflict (or at least a need for inter-divisional negotiations) since the SD will want to maximize the transfer price while the BD will want to minimize it.
When we are preparing the Profit and Loss Account of the company as a whole, the transfer price is neither a cost nor a revenue. The transfer price is not taken into account in the calculation of company profit, since it is simply the price attaching to an intra-company transaction.
It is therefore reasonable to ask whether, from the company’s point of view, it really matters what level the transfer price is set at. The answer is that it matters a great deal. If the “wrong” transfer price is set, then this…...

Similar Documents

Read Only Participants

..."Read-Only Participants: A Case for Student Communication in Online Classes" In the article titled "Read-only participants; a case for student communication in online classes" impairs the importance of community and communication in online courses. It also discusses the reason students succeed or fail in online classes. To discover the concerns listed above, a study of eight weeks was conducted on students. The study monitored classroom activity as well as communication among students coming from diverse backgrounds. Such examples are geographical location, race, gender and age. The study resulted in both success and failure. Both were discovered and documented. With the results of success the following findings were noted: firstly online courses that had discussions where students and teachers would interact had a positive effect on introverted individuals. In a traditional classroom these students would have participated less but now found a voice in the virtual classroom. Secondly, the skills necessary in an online classroom can improve higher order thinking as well as critical thinking. This was done by the discussion forums and posts that required students to apply and create learned knowledge. Thirdly, a professor that had great involvement with his class became a positive feature by providing encouragement and support through posts. As a result of the instructors involvement students were eager to become more involved in the discussions. In addition to......

Words: 334 - Pages: 2

Read from Url

...LAB EXERCISE 1: READ FROM URL URLReader.java import java.net.*; import java.io.*; public class URLReader { public static void main(String[] args) throws Exception { URL yahoo = new URL("http://www.lelong.com/"); BufferedReader in = new BufferedReader( new InputStreamReader( yahoo.openStream())); String inputLine; for ( int i =0;(inputLine = in.readLine()) != null; i++){ System.out.println(inputLine);} in.close(); } } LAB EXERCISE 2: Echo Client EchoClient .java import java.io.*; import java.net.*; public class EchoClient { public static void main(String[] args) { try { Socket s = new Socket("127.0.0.1", 9999); BufferedReader r = new BufferedReader(new InputStreamReader(s.getInputStream())); PrintWriter w = new PrintWriter(s.getOutputStream(), true); BufferedReader con = new BufferedReader(new InputStreamReader(System.in)); String line; do { line = r.readLine(); if ( line != null ) System.out.println(line); line = con.readLine(); w.println(line); } while ( !line.trim().equals("bye") ); } catch (Exception err) { System.err.println(err); } } } LAB EXERCISE 3:MULTI THREADS SimpleThreads.java public class SimpleThreads { //Display a message, preceded by the name of the current thread static void threadMessage(String message) { String threadName = Thread.currentThread().getName...

Words: 1219 - Pages: 5

Read Me !

... stabbed many times by those drunken men that wanted to steal the fire woods. Tears running down to Rose’s cheeks when she remembered all the sacrifices made by her father since she was still a child. Rose didn’t know where to start especially when her mother undergone depression due to the death of their padre de familia. Due to the tragedy, Rose went to Manila in order to earn money and support the family. Every month she sent money, until one day while she was lying. Her mother called up. She wondered why her mother called because she had already sent money to them last week. She did not answer it because at the back of her mind, her mother just brought her problems regarding their poor living. There was a text followed but she was just refused and never attempt to read. “Girl, why did I see wrinkle on your face?” asked Kara, an easy-to-go girl, her board mate. “You know what Rose, even though you will not share it to me. I knew it? It is your family, right! Girl, it’s time to open your eyes that you were just being fooled by your family especially your poor, old, irresponsible mother. Ahmmm… I heard that you already received your bonus. So, what we are waiting for, let’s go hang-out and party! This time, forget your family that choke you and cut your happiness.” added Kara. Rose was confused but the words of Kara sank into her innocent mind and agreed that Kara was right. But before they went out, Angel came. “Where are you going?” Don’t tell me best friend you...

Words: 822 - Pages: 4

Read

...Organize and outline your viewpoint on an issue, formally inform others of your position as a foundation to build resolution to difficult problems. Present a unique, though biased, solution or a unique approach to solving a problem. Frame the discussion in order to define the "playing field." This can put you in an advantageous position with those who may not be so well prepared as regards the issues behind their positions. Establish your credibility, Here you are demonstrating that you have a command of the issues and the research behind them, and can present them clearly. Let your passion be demonstrated in the force of your argument rather than in the use of emotional terms. Guide you in being consistent in maintaining your position in negotiation. The better prepared you are the more disadvantaged are your opponents and more likely they will defer to you. Format should be consistent with guidelines determined by the sponsoring organization or committee Include topic, date, purpose, etc., and should readily identify you as the author. If the paper represents a group, organization, committee, do not write in the first person (not I, my, mine, etc. but rather we, our, etc.) Limit yourself to two pages following the format established by previous successful position papers. Develop supporting evidence for both sides including factual knowledge, statistical evidence, authoritative testimony. Identify the issues and prejudices keeping in mind your audience. List these as...

Words: 428 - Pages: 2

Read

... chapter topics is expected and taken into account when grades are calculated. NOTE: Physical attendance does not constitute participation! Only discussion counts! Chapters, cases and exercises should be read prior to class. Be prepared to participate or be called upon. 2. Absences are frowned upon. Since we only have 16 class periods, missing more than ONE class, may affect your final letter grade. Attendance is taken each scheduled class period at the beginning of class so it is important to be on time and for the duration of the entire class. 3. You are required to develop a resume and begin a career development plan as part of this course. Members of the Cameron Executive Network have agreed to review your resume and work with you to improve its presentation. This is a rare and unique opportunity for students, so take it seriously. Classroom climate: The Cameron School of Business is a professional school providing education and training for careers in the business world. Classroom climate is designed to assist students in developing habits of behavior that will contribute to their success in the business world. Classroom policies that do this are: Good manners, including courtesy and respect extended to all. Wearing appropriate clothes and shoes while in the classroom. No food in the classroom. Please turn OFF all cell phones and other electronic devices. If there are any special circumstances please notify me prior to class start time. Grading...

Words: 1966 - Pages: 8

Read

... probably a little late on this but this is frugality at its best. Indians were always characterised as price sensitive and big savers. If that means putting an object into mars orbit with a budget lesser than that of a Hollywood movie, then so be it.  ‪#‎MOM‬ ‪#‎ISRO‬ ‪#‎Mangalyaan‬ A great success.Congratulations to all Indians . Hats off to ISRO . This will surely motivate  Students to go for speace research . Loved this tweet of Mangalayaan >  ISRO's mars orbiter : "Howdy @MarsCuriosity?keep in touch.I'll be aroun In a tragic incident, a young man was killed by a white tiger at the Delhi Zoo after he fell into the enclosure while trying to take a photo. SPORTS TRENDING: * Roger Federer to lead the Indian Aces in the inaugural IPTL. Read more:http://iexp.in/uWQ113924 ‪#‎Tennis‬ * Abhinav Bindra ends career with two medals at ‪#‎AsianGames2014‬ Read more: http://iexp.in/tGs113925  * Kolkata Knight Riders team is more like a family says bowling coachWasim Akram Home Page Read more: http://iexp.in/OwD113928.cltwenty20 ‪#‎KKR‬ BREAKING NEWS: Supreme Court quashes allocation of 214 coal blocks out of 218 allotted since 1993. All coal blocks cancelled, except Govt run non-JV allotments. The prosperity of Gujarati Muslims has made them vulnerable to the attacks of rioters and added to their misery. Muslims in Gujarat and West Bengal - http://bit.ly/1CgkbMc India Community Digest Hearty congrats to ISRO scientists and everyone involved in the Mangalyaan mission. It has......

Words: 343 - Pages: 2

Read Case

...Read Case Application 1, "Lessons from Lehman Brothers: Will We Ever Learn?" at the end of Ch. 5 of Management. 
 Discuss the scenario with your team. 
 Discuss the second, third, and fifth discussion questions at the end of the case with your team. 
 Answer each question based on your team's discussion in no more than 350 words per question.
 Click the Assignment Files tab to submit your assignment. 2. What was the culture at Lehman Brothers like? How did this culture contribute to the company's downfall? The culture at Lehhman Brothers was questionable. Based on the readings, they gave their employees the ability to make high risk decisions to take in high financial rewards without approvals or collaborating with other team members. The culture was based on which employee made the most money, regardless of the risk. The top executives were also dishonest by manipulating the balance sheets to ensure short term financial results were beneficial to the organization, Lehman Brothers executives and employees lacked ethic and moral values resulting to the company's downfall.  3. What role did Lehman’s executives play in the company’s collapse? Were they being responsible and ethical? Lehman’s executives play in company’s collapse was caused by their conduct “serious but nonculpable errors of business judgment to actionable balance sheet manipulation.” Lehman’s executives were not being responsible nor ethical by balance sheet manipulation. They were dishonest in their...

Words: 371 - Pages: 2

Read to Me

...READ TO ME  Why a love of reading is so important in learning to read.  How to instill children's love for reading, as a teacher or parent (what are your suggestions or ideas for promoting children's motivation of reading)? Overview: The Read to Me Project is targeted at students in pre-school. This program is structured to help in the development of reading skills in young children before kindergarten. By encouraging young children to read you are opening up a gateway to a promising future. As a parent and a teacher you know how important reading is. Teaching reading to young children has too many benefits to list but here’s a few: * Reading encourages academic excellence * Language Skills are improved * Communication skills are increased The issue with learning how to read is that it can be complex to those who have no interest or those who cannot grasp the concept at hand. It is a known fact that everyone learns in a different way. Per Shomshak, L., (2004) some students learn in the following styles: THREE BASIC LEARNING STYLES 1. Auditory learners - like to hear their information, talk about and rehash what they hear, love to read aloud and hear stories. 2. Visual learners - want to see everything, look at pictures, understand better by seeing than hearing, like writing. 3. Kinesthetic learners - like hands-on experience, doing, touching, activity, concrete demonstrations. So how can we instill the love of reading into your minds? This...

Words: 570 - Pages: 3

No Read, No Write

...NO READ, NO WRITE As an Atenean, I am given life on a sliver platter. We are all known for a reality where our unlimited wants and needs are given to us in a blink of an eye. Despondently, this reality isn’t shared by all of the Filipino people. The luxuries of life we have are near impossible for others, just like the family in the picture. Children like the little girl should be in school, not in the streets. In 2010, Philippines ranks 134th in the world’s poorest and 15 million Filipinos are illiterate. That’s almost 15% of the entire Filipino population, enough to populate the entire National Capital Region. One out of six school-age Filipino children is not enrolled, figures from the Department of Education (DepEd) and the National Statistical Coordination Board (NSCB) Imagine the country’s capital, a whole region, made up of only illiterate citizens, is our country this oblivious to the educational needs of the Filipino people? Teacher should be given incentives in order to compensate for the hours of work put into their efforts to teach and environments should be provided which would make learning an enjoyable experience for both teacher and student. In other words, the government needs to use the budget to build the foundation of our nation’s education, not to squander for personal interests. . The recently implemented K-12 curriculum has been drastically applied in both private and public schools. Teachers are currently undergoing trainings and...

Words: 396 - Pages: 2

Read

...GUESS PAPER MOCK Time Allowed: 60 Minutes Maximum Marks: 100 Read the following instructions carefully before you begin to answer the questions. INSTRUCTION TO CANDIDATE 1. This booklet contains 100 questions in all comprising the following 3 parts: Part - (I): REASONING APTITUDE (35 Question) Part – (II): QUANTITATIVE APTITUDE (35 Question) Part – (III): ENGLISH LANGUAGE (30 Question) 2. All questions are compulsory and carry equal marks. 3. Before you start to answer the question you must check up this booklet and ensure that it contains all the pages and see that no page is missing or replaced. If you find any defect in this booklet, you must get it replaced immediately. 4. The paper carries negative marking. 0.25 marks will be deducted for each wrong answer. 5. You will be supplied the Answer-sheet separately by the invigilator. You must complete the details of Name, Roll number, Test Id and name of the examination on the Answer-Sheet carefully before you actually start answering the questions. You must also put your signature on the Answer-Sheet at the prescribed place. These instructions must be fully complied with, failing which, your Answer-Sheet will not be evaluated and you will be awarded ‘ZERO’ mark. 6. Answer must be shown by completely blackening the corresponding circles on the Answer-Sheet against the relevant question number by HB pencil or Black/ blue ball pen only. 7. A machine will read the coded information in the OMR Answer-Sheet. In case the...

Words: 6002 - Pages: 25

Read Me First

...Week One Read Me First INTRODUCTION TO RESEARCH IN CRIMINAL JUSTICE Introduction This course introduces the student to concepts of research in criminal justice. In this section, we explore the basics of what research is and what it can do in the criminal justice system. This week, the student is exposed to a variety of new terminology relating to research and meet the following objectives. • Explore the scientific approach to criminal justice research. • Distinguish between qualitative and quantitative research. • Differentiate between pure and applied research. • Specify the various functions of the research process. • Summarize the meaning of research ethics and examine the codes of ethics in criminal justice research. • Assess the nature and diversity of ethical dilemmas in criminological research. • Explore the meaning of statistics and the basic ideas behind any statistical study. This Week in Relation to the Course CJA/334 addresses various questions and problems of various components of the criminal justice system. As with other disciplines, criminal justice is sometimes difficult to define, as it involves issues that involve cross-discipline issues from psychology and public administration to sociology and law. Criminal justice research addresses all aspects from police, courts, corrections, criminal procedures, juveniles, and a host of other mundane problems faced by stakeholders. Heffner (2004) states that...

Words: 1080 - Pages: 5

English and Read

...Ethos, Pathos, and Logos Whenever you read an argument you must ask yourself, "is this persuasive? And if so, to whom?"  There are several ways to appeal to an audience.  Among them are appealing to logos, ethos and pathos.  These appeals are prevalent in almost all arguments. To Appeal to Logic (logos) | To Develop Ethos | To Appeal to Emotion (pathos) | Theoretical, abstract  language Literal and historical analogies Definitions Factual data and statistics Quotations Citations from experts and authorities Informed opinions | Language appropriate to audience and subject Restrained, sincere, fair minded presentation Appropriate level of vocabulary Correct grammar         | Vivid, concrete language Emotionally loaded language Connotative meanings Emotional examples Vivid descriptions Narratives of emotional events Emotional tone Figurative language | | Effect | | Evokes a cognitive, rationale response   | Demonstrates author's reliability, competence, and respect for the audience's ideas and values through reliable and appropriate use of support and general accuracy | Evokes an emotional response   | Definitions Logos: The Greek word logos is the basis for the English word logic.  Logos is a broader idea than formal logic--the highly symbolic and mathematical logic that you might study in a philosophy course.  Logos refers to any attempt to appeal to the intellect, the general meaning of "logical argument."  Everyday arguments rely...

Words: 1980 - Pages: 8

Read N Go

...The company’s advertisement strategy would be to ensure that the message is spread on how easy and convenient it is to use the “Read N Go”. The read and go is in competition with leapfrog so the advertisement has to show that we offer something better than the leapfrog company so that the customers would choose my console over the leapfrog game console. The leapfrog game console is already well known so the “Read N Go” console will have to be advertised as a two-sided argument. According to text “a two-sided argument is when a company understands that their competitor’s brand dominates in some manner or that your brand has some weakness, you might as well acknowledge the fact and then explain why your brand is superior nevertheless.” I choose this approach because leapfrog has already establish the market on reading and teaching reading skills with a game console but the “Read N Go” console will work closely with the school system to ensure that your child will be able to use this game to improve reading lexile score in school. Advertising is important so that the customers can get a quick glance at what the product will do for them before they purchase the product. Using the two-sided argument will work well with my marketing goal because as part of the marketing strategy is to compare the console to the leapfrog game console and to let the consumers know what the “Read N Go” has to offer over the leapfrog game console. Letting the consumer know that you are aware...

Words: 1423 - Pages: 6

Dont Read

... company’s direction. 6 Volkswagen do Brasil: Driving Strategy with the Balanced Scorecard 111-049 Among the more successful communication initiatives was an internal contest to choose a mascot that could symbolize and communicate the new strategy. The winning entry led to Giga, a 1 meter tall sympathetic and futurist robotic character, evocative of the 1960’s VW Beetle (see picture aside14). Giga appeared at events to shake hands and ask questions to employees about the strategy. He appeared on the internal Intranet portal, and was featured in widely-read comic strips (see Exhibit 7) in the VWB internal newspaper. One manufacturing cell leader had recently asked for a board game in which employees could advance their tokens by correctly answering questions about the strategy map. Davies and his group helped design and produce this board game, which would be deployed soon. Davies also introduced a new communications tool, an interactive role play game based on a customized Learning Map, a visual representation of VWB’s history, current competitive environment, and strategy (see Exhibit 8). During a 90 minute session with a group of 10 employees, a facilitator led a training exercise on how to win a rally whose endpoint was achieving the leading market position in Brazil. During the rally, the facilitator and the team discussed the company’s history and heritage, the current competition in the Brazilian automotive market, consumer preferences,......

Words: 6187 - Pages: 25

Why Read the Bible

...Question: "Why should we read the Bible / study the Bible?" Answer: We should read and study the Bible because it is God's Word to us. The Bible is literally "God-breathed" (2 Timothy 3:16). In other words, it is God's very words to us. There are so many questions that philosophers have asked that God answers for us in Scripture. What is the purpose to life? Where did I come from? Is there life after death? How do I get to heaven? Why is the world full of evil? Why do I struggle to do good? In addition to these "big" questions, the Bible gives much practical advice in areas such as: What do I look for in a mate? How can I have a successful marriage? How can I be a good friend? How can I be a good parent? What is success and how do I achieve it? How can I change? What really matters in life? How can I live so that I do not look back with regret? How can I handle the unfair circumstances and bad events of life victoriously? We should read and study the Bible because it is totally reliable and without error. The Bible is unique among so-called "holy" books in that it does not merely give moral teaching and say, "Trust me." Rather, we have the ability to test it by checking the hundreds of detailed prophecies that it makes, by checking the historical accounts it records, and by checking the scientific facts it relates. Those who say the Bible has errors have their ears closed to the truth. Jesus once asked which is easier to say, "Your sins are forgiven you," or "Rise...

Words: 1088 - Pages: 5