James Huang Professor Lau ACCT 495 May 2‚ 2015 BonneSante S.A. 1. How well do the chief accountant’s assumed lease characteristics line up with the company’s past lease term experience? Illustration 1: The truck lease would be accounted for as a regular equipment lease with the interest every month. Truck Rental Expense 800 Interest Expense 40 Cash 840 Illustration 2: If we determine the probability of lease terms‚ for 60% the lease will be for 6 years‚ so we will use 6 years as the lease term
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Bond Implied CDS Spread and CDS-Bond Basis Richard Zhou†‡ August 15‚ 2008 Abstract We derive a simple formula for calculating the CDS spread implied by the bond market price. Using no-arbitrage argument‚ the formula expresses the bond implied CDS spread as the sum of bond price‚ bond coupon and Libor zero curve weighted by risky annuities. We show that the bond implied CDS spread is consistent with the standard CDS pricing model if the survival probabilities and recovery are consistent
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Cutchins Government and Economics 9.17.15 The Three Branches of Government In 1787 leaders of the states came together to write the Constitution. A set of principles that says how the new nation would be governed. The leaders of the states wanted a just and strong national government. And they also wanted to protect the peoples rights and freedom and prevent the government from taking advantage of its power. They believed they could do this by having three seperate branches of government; the Legislative
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Note: the following case is copyrighted and may be copied and used only by current users and owners of the textbook‚ BUSINESS ETHICS: CONCEPTS AND CASES by Manuel Velasquez. The Kaiser Aluminum plant in Gramercy‚ Louisiana‚ opened in 1958. From the beginning‚ the Kaiser Gramercy plant had relatively few black workers. By 1965‚ although 39 percent of the local work force was black‚ Kaiser had hired only 4.7 percent blacks. In 1970‚ a federal review of Kaiser employment practices at the Gramercy plant
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In the United States there are three branches of government which includes: the executive‚ legislative and judicial. All three branches have a distinct and critical function in the role of the government. They were created in Articles 1 legislative‚ 2 executive and 3 judicial of the United States Constitution ( Trethan‚ 2012). The executive branch is headed by the President‚ and he makes laws official. It is the duty of the President to run the federal government; also the executive power is his
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THE “THREE STRIKES” SENTENCING: WHY SHOULD IT BE ABOLISHED? (FINAL DRAFT) Tanisha Tate CRMJ400: Criminology Professor Conis Course Paper: Final February 13‚ 2011 Tanisha Tate CRMJ400: Criminology Professor Conis Course Paper February 13‚ 2011 The “Three Strike” Sentencing The criminal justice issue that has been chosen as the topic on this course project is the “three strike” sentencing and how it should be abolished. The three strike sentencing was established in 1994 under
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In this essay I am going to compare and contrast the key elements of the three of the main approaches to counselling; psychodinamic‚ person centred and behavioral and discuss how they are similar or different. I shall also describe how counselling theory underpins the use of counselling skills. The first thing to consider is that the three approaches believe is important that the therapists build a trusting relationship with their clients. However‚ the main different is that centred person therapy
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Sainsbury’s In Activity 1 I will be looking at Sainsbury’s in Warren Heath. Sainsbury’s in Warren Heath is a local store to many people and is one of 3 J Sainsbury PLC stores in Ipswich and is run from the Sainsbury’s headquarters in London. J Sainsbury PLC has 3 main competitors‚ Tesco with 29.1% of the market‚ Asda with 16.8% of the market and Morrison’s with 11.3% of the market. Sainsbury’s PLC is a public limited company which means that the company has its own identity in law and the CEO‚ who
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the 70’s 80’s and 90’s Computer technology took a great leap in development during the 70’s when schools‚ businesses‚ and universities began to use computers. The 70’s would have to be the beginning of the technology of computers‚ as we know it today. The personal computer became big in the 80’s. Now computers are being updated daily‚ if not hourly. During the 70’s computers and computer use began to become known by everyone. This period was a time for development and improvement. The 70’s was where
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just man. In Book IV‚ we finally begin to see essential progress made in regards to the elements of a just city. They are able to determine that a just city consists of three social classes‚ the Guardians (Ruler’s of the City)‚ Auxiliaries (Protectors of the City)‚ and Producers (Working class of the City). The combination of these three societal classes working together can create a truly just city that looks to make all happy‚ not just one social class. With that said‚ Book IV goes on to determine
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