Capital Gains and Losses Research Paper Example | Topics and Well Written Essays - 2000 words

Capital Gains and Losses - Research Paper Example Other than inventory items, companies may end up in selling other assets. If the ‘other’ assets generate gains or losses, they are referred to as capital gains or capital losses (Hammer, 2013). A capital gain is, therefore, the profit realized by an investor from selling an asset at a higher price than he bought it.1 Companies may also decide to exchange assets in the absence of tax-free exchange rules. In such an exchange, capital gains or losses may be incurred. Capital gains receive a more favorable treatment compared to other types of income. According to Weltman (2011), tax law is more favorable on all incomes categorized as capital gains. Tax law also provides a special treatment for capital losses. Capital gains and losses are realized from capital assets. All property except inventory accounts receivable from the sale of inventory, depreciable property such as telephones, U.S. government publications, and real property used in the business are treated as capital assets. Most properties that one owns and uses for personal purposes or investments are considered to be capital assets. Examples of capital assets include cars, furniture, stocks, bonds, and houses. During the transfer of assets, if the amount received for the asset exceeds the adjusted basis of the property, a gain is recorded. If the amount received from the buyer is less than the adjusted basis of the property, a loss is recorded (Weltman, 2011). In order for the company to record either a capital gain or a capital loss, an exchange must occur. Though it may take hundreds of pages to define the tax code and limit what may be accounted for as capital gain or loss, the basic idea is simple. A capital gain is the increase in value of a capital asset. Cordes, Ebel & Gravelle (2007) define capital gains as the changes in value of capital assets such as real estate, business interest, or corporate stock. Gains and losses can either be

Resource Project (Motivation) Assignment Example | Topics and Well Written Essays - 7250 words

Resource Project (Motivation) - Assignment Example Carrefour is listed as the Europe’s leading retailer and the second-largest in the world followed by Wal-Mart. It was selected for this study because of its success and achievements in the world retail industry. In fact, more than 10 million customers annually visit Carrefour stores and 25,000 suppliers provide fresh food, grocery and other items such as small house-hold goods, textiles, home appliances (photo equipment, DVDs, sound and multimedia equipment) to these stores. Annual net sales at Carrefour amounts approximately 76,789million Euros of which forty-six percentage, proportion is generated in France and the rest from abroad. Fournier, Badin and Defforey founded Carrefour in France in 1959 with the purpose of â€Å"creating, acquiring and operating, in France and abroad, stores for the sale of all items, products, food and merchandise and, secondarily, providing within the said stores all services that may be of interest to the customers† (Carrefour 2012 p.272) . Now Carrefour is a multi-format, multi-channel and multi-local group, comprising of 9,994 stores in thirty three different countries in the Europe, America, Middle-East and Asia. Employee motivation is viewed traditionally as the â€Å"struggle to get more for less† because more the performance of individual employees, less the cost of salaries for the company (Perry & Porter 1982). Cutting down the number of employees however helped sustain some businesses during the last economic recession. It suggests the importance of improving the workforce productivity rather than hiring new labour. In a study conducted in Germany revealed the economic recession in 2009 affected employment in many companies. Some employers had modified employees’ working conditions and pay in addition to the employment levels and staffing measures. Example, 67% of respondents in metalworking and electrical industry, 53% of respondents in chemical industry, 47% of respondents in financial

Guanxi in Jeopardy Essay Example | Topics and Well Written Essays - 500 words

Guanxi in Jeopardy - Essay Example When other countries decide to conduct business and partake on the growth and stability of another for economic reasons, the intruder has to understand the diverse culture that govern ones actions. Critics have widely maintained "that multinational corporations are agents of destruction". Their entry into the realm of another is therefore treated with apprehension. Joint venture agreements are major trends of globalization seeking market opportunities that go beyond their own national boundaries. Certain criteria should be studied and observed in the selection of a Joint Venture Partner specifically where diverse cultures are existent. Pritchard in his report specified "Asset Specificity" of a potential partner's resources are distinguished according to its market availability and potential financial results. A potential partner's technical skill and managerial flexibility can provide ability and plans for risk management. The recent political and economic events should also be among the considerations a JV requires. A multi-national company cannot allow disruptions to the negotiations that political upheavals could result to. A partner's economic viability and past dealings with other companies should also be considered as a reference for acceptable behavior especially where legal contracts are concerned to sea; the agreements and negotiation s.

Business Intelligence Dashboards in a Learning Organization Research Proposal

Business Intelligence Dashboards in a Learning Organization - Research Proposal Example The finest of business decisions are data driven. A learning organization has data coming from all departments, processes and employees. Business intelligence comprises of complex methods to convert organizational data into useful information and then converts this information into knowledge. Based on this knowledge the organization-wide decisions can be made after thorough analysis (Atre, 2011). Thus busdata-drivenligence improves the decision process of an organization. The top learning organizations have a deep-rooted implementation of business intelligence and analytics in their organizational design. Data mining tools such as data marts, data warehouses, dashboards, etc. mine large amounts of data to extract the useful information. These tools are used to improve the efficiency of the business intelligence processes (Nittaya and Kittisak, 2007). 1.1. Business Intelligence Dashboards Performance control is a vital aspect of organizational management. The efficiency and performanc e of an organization can only be increased through the cooperation of all its departments. When the organization is small, the management is straight forward and easy. Management becomes complex in large organizations comprising of numerous branches, departments and hundreds of employees. And sometimes these departments may even be located miles apart. Visiting them in person takes time. And if visited, the data becomes out-of-date by the end of the visit. The solution for management of big organizations is business intelligence dashboards which consolidate the management information for the entire company in one place. Business intelligence dashboard is an effective data visualization tool that uses metrics and the key performance indicators to display the current status of an entire organization’s performance against some predefined goals (Atre, 2011). In learning organizations, the culture is such that the information is shared and is accessible to all employees alongside the managers and executives. The employees are encouraged to try new ideas and make decisions (Hagen, 2011). So in a learning organization, the requirement of business intelligence penetrates deeper than merely the organization’s frontline i.e. the managers and executives (Gonzales, 2013). And therefore business intelligence dashboards can benefit everyone at an organization i.e. the employees too. 1.2. Constructing Usage Specific Dashboard Dashboards do not have the same role in all learning organizations. They can be customized. They can be constructed for specific executive roles e.g. CEO, CIO or they may display metrics targeting specific point of view or a department for the managers or they can give a high level as well as a detailed view of the organization’s performance based on its data which all the committed employees can gain benefit from. Based on the type of information presented by dashboards and how they are used, they can be classified into a variety o f categories. However, the three most common usage types are strategic, operational and tactical.

Marketing, Entertainment Business Management Essay

Marketing, Entertainment Business Management - Essay Example Our competitors are the other independent labels showcasing group band music. Nevertheless, we believe that by concentrating on San Francisco bands we will gain a reputation of releasing the best artists in this genre and help the Bay Area gain a reputation for this style of music. We will price our CDs at 10 percent below the prices of the major distribution companies such as Universal Records. This will be our strategy in order to penetrate the market and gain exposure among our youth target consumers who are generally price sensitive. We plan to initially sign three bands in our first month of operations. We plan to market the first CD release by gradually expanding distribution in the Bay Area region for at least 3 straight months, or until our three bands’ sales, publicity and promotional activities have been coordinated. We plan to build our business in the initial year to earn around $100,000 in annual revenues. Our music distribution company  strives to be the market leader in providing  talent management services to new and independent bands in San Francisco. Our goal is to make the connection between the independent band talents in San Francisco and the fans, increasing the talents’ visibility and earnings with CD or individual track sales. Our goal is to discover independent band talents in San Francisco. We will approach bands who have the potential to become successful artists, by offering our music distribution services to them. Our plan is to grow the company in the first 2 years to bring in around $100,000 in yearly sales by the end of our second year in business. We will reach our target customers of late teens to early twenties, who prefer band music, by distributing the CD records through smaller record distributors and music retailers. Our main goal is to discover independent band group talents in San Francisco by scouting at local shows and performances by musicians, and the Internet such as You Tube and My Space. We will approach

Summary report on a research project Essay Example | Topics and Well Written Essays - 2500 words

Summary report on a research project - Essay Example Historically, dietary monitoring methods have focused on collecting samples which duplicate the diet consumed during a monitoring period by the individual. Such an approach for residential-based exposure measurements and evaluating dietary intake is justified for the following reasons: it includes the contribution of residue contaminants added inadvertently during food preparation in the residence (i.e. bug spray, lead based paint, etc.), and it represents a reasonable measure of daily dietary intake of the individual during the monitoring period (4). Duplicate-diet collection is considered the "gold standard" for estimating dietary exposure to contaminants (5). Additionally, duplicate-diet collection can provide a more accurate picture of nutrient composition of an individual's dietary intake than food diary records. However, duplicate-diet methodology has also been shown to have certain shortcomings (6). For example, the variability in what people eat and the non-uniform distribution of chemical residues in foods over a period of time, duplicate-diet monitoring over a short time period (up to 4 days) provides data that adequately characterize exposure of the population as a whole, but not the individual being monitored. In addition, diet samples collected during short-term field studies may not be representative of long-term dietary intakes. Reports indicate that duplicate diet collections are burdensome and collection and analysis too costly. In addition, there is a social awkwardness of collecting, storing, and transporting additional portions of food, and some situations are simply not appropriate for duplicate diet food collections, such as a picnic) (7). Furthermore, the established indirect methods of assessing dietary intakes (market basket surveys) do not capture the important contribut ions of storage, preparation, and consumption in the residence, or handling by a child. As an alternative to the duplicate diet protocol, the community food item collection methodology was tested. Two focus groups were conducted to pilot test the study protocol. Focus group interviews are a way to obtain qualitative data (8). The group environment promoted purposeful interaction to generate feedback on the proposed research (9). This study aimed to investigate the feasibility of the community food item collection method as an alternative to the duplicate diet food collection as a valid way to measure the level of exposure to toxins in pregnant women and young children. Specific aims were to: 1) determine whether 60% of the subjects enrolled in the study would provide at least one food item; and 2) to estimate staff effort, cost, and resources necessary to recruit 50 mothers of children 15-24 months to the study. METHODS Study Design Mothers (n = 45) of toddlers 15 - 24 months old were enrolled in a prospective observational study testing the Community Food Collection Potential participants were screened by telephone to determine if eligibility requirements were met. Approximately 87% (n=53) of prospective subjects met eligibility criteria and were mailed consent forms. Overall, 45 mothers provided informed, written consent and were enrolled in the study, and 44 completed the study in its entirety. Eligible mothers were mailed a consent form, a child dietary habits survey, and a child food frequency questionnaire (FFQ). The Institutional Review Board of the

How to be a global citizen Essay Example | Topics and Well Written Essays - 1500 words

How to be a global citizen - Essay Example As a UCSB student and as a community member of Santa Barbara, I learn about social, economic and cultural differences between my high school and community and appreciate and respect each community’s strengths and limitations; I determine student behaviors and attitudes that enhance safety; and I realize what it means to be a global citizen by feeling that I socially belong to the university and the Santa Barbara community and by participating in their activities, not as an outsider, but as a meaningful member of society. Social, economic and cultural differences affect differences in my high school and UCSB and community experiences. Social differences are mostly in social practices. In UCSB, parties are commonly done outdoors at Isla Vista and other popular social hangouts. In high school, we do not normally go out because we do not have regular school outdoor parties. When there are parties, they are generally done indoors and under the strict supervision of high school teac hers and parents. Furthermore, UCSB and community parties are loud and extend to the wee hours of the morning, but not in my local community. Nelson and Campion (2014) described a typical Isla Vista party: â€Å"There were the token couples along the side of the street making out on cars†¦ the house music was loud as ever and Isla Vista seemed to be in its natural state.† In high school, such noisy activities and sexual practices are considered socially unacceptable and illegal.