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impairment test

impairment test

At 30 June 2014, Longreach Ltd is considering undertaking an impairment test. Having only recently adopted the international accounting standards, the management of Longreach Ltd seeks your advice in relation to this test under AASB 136 Impairment of Assets.

Required
Write a report to management, specifically explaining:
1. the purpose of the impairment test
2. how the existence of goodwill will affect the impairment test
3. the basic steps to be followed in applying the impairment test.

Note:
This is a question and answer basis, to get a good mark you need to answer the questions correctly.

Format:
Introduction – talk about the regulation.
Body: Questions itself
Conclusion

References:
Harvard Anglia, Minimum of 7 academic reference.

Managerial Economics Final Paper

Managerial Economics Final Paper

Managerial Decision Making Research and Analysis
Focus of the Final Paper
Research a specific company of your choice and identify some of the managerial decisions that were made over time and in response to changes in its market or competitive environment. Use the Ashford University Library and web-based sources for your research. At least three external scholarly sources must be used in addition to the textbook.

Address all of the following areas:
Describe the company and provide a BRIEF history of its operations. Find or use graphs to illustrate its financial performance over the years.
Describe any sources of risk or uncertainty in its operations. Do the financial reports indicate risky or uncertain activities or changes to the economic environment that ultimately appear to have affected the company?s financial outcomes? Be specific.
Are there any government regulations that have affected this company?s operations domestically or abroad? Explain.
Describe the inputs that are used in this company?s production function and identify any challenges to securing these inputs.
Determine if the company has introduced new products in existing markets or created new markets over time. What is the impact on its finances?
Determine if the price of its products increased or declined over time and analyze the reasons for price fluctuations. Study the demand elasticity for its products and discuss the availability of close substitutes for its products. How does that affect pricing decisions?
Analyze the company?s profitability. Identify the economy or industry influences on its costs, operations, and profitability.
Describe the competitive environment in which the firm operates, the distribution of market power, and the strategic behavior of the firm and its competitors. Apply your knowledge of the theory of this company?s market structure. How does the company make pricing and production decisions? Is your observation supported by the theoretical models? Refer to the financial reports for illustration.

Describe any non-price competitive strategies that the company might be engaging in. Provide specific examples.
Evaluate if the company made any mistakes in its decisions over time, and recommend any changes or improvements for future operations. Refer to the financial reports when making specific observations or recommendations..
Use economic language and demonstrate your understanding of the concepts and theories of this course.

Writing the Final Paper

The Final Paper:
Must be 8 to 10 double-spaced pages in length (excluding including the title and reference pages), and formatted according to APA style as outlined in the Ashford Writing Center.
Must include a title page with the following:
Title of paper
Student?s name
Course name and number
Instructor?s name
Date submitted
Must begin with an introductory paragraph that has a succinct thesis statement which identifies the focus of the paper.
Must address the topic of the paper with critical thought.
Must end with a conclusion that reaffirms your thesis.
Must use at least three scholarly sources, in addition to the text.
Must document all sources in APA style, as outlined in the Ashford Writing Center.
Must include a separate reference page, formatted according to APA style

Elevator Pitch.

Elevator Pitch.

Elevator Pitch.” This has been a fabled staple of many movies and success stories.

How IMPORTANT is the Elevator Pitch?

Can the Elevator Pitch lead to a new venture?

What do you need in addition to the Elevator Pitch?

Case study:How could an understanding of the historical influence on fire prevention efforts be used to aid the fire marshal?s defense of code compliance inspections?

Case study:How could an understanding of the historical influence on fire prevention efforts be used to aid the fire marshal?s defense of code compliance inspections?

To prepare for this assignment, you will need to review the case study on pages 165-166 of your textbook. Analyze the information from the case study, and be sure to address the following information in your response to the case study:
How could an understanding of the historical influence on fire prevention efforts be used to aid the fire marshal?s defense of code compliance inspections?
Given the case study, explain how significant fires might be used to support efforts in any local jurisdiction.
Explain how previous national planning efforts have helped shape modern fire prevention efforts.
Your case study should be at least two pages in length and in APA style. A minimum of two references are required.

History forums/How does Western settlement from 1860 – 1890 impact Native Americans?

History forums/How does Western settlement from 1860 – 1890 impact Native Americans?

Question 1. (250 words)
How does Western settlement from 1860 – 1890 impact Native Americans?

Info for Question 2 below (200 words)
When we examine the past, we must place ourselves in the right frame of mind. It is impossible to adequately understand an historical event using a 21st century mind-set. As an example, when the Pilgrims landed at Plymouth, they discovered a vacated village. The land ?hath been planted with corn three or four years ago, and there is a very sweet brook runs under the hillside.?[1]Bolstered by their religious conviction, these early settlers firmly believed that God had set them here, and cleared the land for their taking. We know today, that Native-Americans did not have the necessary immunities to fight-off European diseases, and died in great numbers. In Europe, these same diseases had existed for centuries, and had become endemic. Fishermen, and traders, had long plied the waters of the New England coast, and passed these diseases to the local inhabitants.

Now take a moment, and place yourself in the mind of the local people. If you were a Native-American, you saw your people dying in great numbers, yet Europeans remained healthy. There are a number of scenarios that could have developed here, but in most cases, what do you think Native-Americans must have thought of this situation? If you placed yourself in their situation, does it not stand to reason that you would begin to think that your ?spirits? had failed you, and perhaps the God of the settlers protected them? Based on our assumptions, we would think that as a result, Native-Americans, then, converted in large numbers. What is necessary is a clear understanding of early-contact Native-American culture. For indigenous Americans, it centered on spiritual power. Power could be increased through addition, not subtraction. Instead of giving-up their ancient spiritual practices, they instead, simply added the Christian God.

What we gain, by examining the past through a lens focused on that point in history, is a deeper understanding of the dynamics at play, and empathy for all participants. Today, some things are just unacceptable. We cringe at the thought of slavery, child labor, no rights for women, and segregation, to name a few, but they all existed at one point in time. More remarkably, a strong justification existed for each of these that prevailed to the point where they proved to be generally accepted. In 1898, the United States went to war with Spain. Generally speaking, Americans cringed at the thought of Imperialism because of their earlier relationship with Britain that resulted in the American Revolution. By the end of the 19th century, industrial overproduction increasingly required new sources of raw materials, and more IMPORTANTLY, external markets to sell American goods. While this need softened America?s disdain for Imperialism, the nation still sought the moral high-ground by passing the Teller Amendment that restricted the US from annexing Cuba. Following the Spanish-American War, the Treaty of Paris granted Cuban independence, but ceded Puerto Rico and Guam, and sold the Philippines to the US for $20 million. Congress also annexed Hawaii.

Numerous reasons for Imperialism soon surfaced, but none validated the subjugation of foreign peoples more than the moral justification as expressed in Rudyard Kipling?s ?A White Man?s Burden.?

Take up the White Man’s burden–

Send forth the best ye breed–

Go bind your sons to exile

To serve your captives’ need;

To wait in heavy harness,

On fluttered folk and wild–

Your new-caught, sullen peoples,

Half-devil and half-child.

Take up the White Man’s burden–

In patience to abide,

To veil the threat of terror

And check the show of pride;

By open speech and simple,

An hundred times made plain

To seek another’s profit,

And work another’s gain.

Take up the White Man’s burden–

The savage wars of peace–

Fill full the mouth of Famine

And bid the sickness cease;

And when your goal is nearest

The end for others sought,

Watch sloth and heathen Folly

Bring all your hopes to nought.

Take up the White Man’s burden–

No tawdry rule of kings,

But toil of serf and sweeper–

The tale of common things.

The ports ye shall not enter,

The roads ye shall not tread,

Go mark them with your living,

And mark them with your dead.

Take up the White Man’s burden–

And reap his old reward:

The blame of those ye better,

The hate of those ye guard–

The cry of hosts ye humour

(Ah, slowly!) toward the light:–“

Take up the White Man’s burden–

Ye dare not stoop to less–

Nor call too loud on Freedom

To cloke your weariness;

By all ye cry or whisper,

By all ye leave or do,

The silent, sullen peoples

Shall weigh your gods and you.

Take up the White Man’s burden–

Have done with childish days–

The lightly proferred laurel,

The easy, ungrudged praise.

Comes now, to search your manhood

Through all the thankless years

Cold, edged with dear-bought wisdom,

The judgment of your peers![2]

GROUP A

For this forum, Group A will assume the role of an individual opposed to Imperialism

In response to Kipling?s poem, each of you should post a statement in support, or in opposition to the idea of Imperialism. You do not need to restrict yourself to the moral justification. The arguments for, and against, expansion took many avenues. Your submission should be a minimum of 200 words in length. Try not to make assumptions. Instead, assume the historical role of someone who lived in the United States near the turn of the century. You could be a manufacturer, a pastor, or a politician. Conversely, you can be a laborer, a pacifist, or a housewife. Be creative.

Question 3 (250 words)
Looking ahead, in what ways do the programs in the Great Society continue the legacy of the New Deal programs? Or, are they completely different from each other?

Question 4 (250 words)
How does “The Iron Curtain speech” by Winston Churchill reflect the fear or concern, not just of the United States, regarding the spread of communism?

Information for Question 5 is below (200 words)

On September 30, 1938, the League of Nations passed a unanimous resolution for the ?Protection of Civilian Populations Against Bombing from the Air in Case of War.? In that resolution, the League noted that ?the Intentional bombing of civilian populations is illegal,? and that ?any attack on legitimate military objectives must be carried out in such a way that civilian populations in the neighborhood are not bombed through negligence.?[1]

The Manhattan Project began modestly in 1939 with a budget of $167,000 to explore the feasibility of a nuclear chain reaction. By October 1941, President Franklin Delano Roosevelt officially approved the atomic program, and established a committee to oversee it. On July 16, 1945, the US tested its first nuclear explosion. Less than a month later, on August 6, 1945 the US dropped the first atomic bomb on Hiroshima, Japan, and three days later, a second bomb on Nagasaki.

On June 27, 1945, the Undersecretary of the Navy, Ralph A. Bard sent a memo to Secretary of War Henry Stimson. ?Ever since I have been in touch with this program I have had a feeling that before the bomb is actually used against Japan that Japan should have some preliminary warning for say two or three days in advance of use. The position of the United States as a great humanitarian nation and the fair play attitude of our people generally is responsible in the main for this feeling.

During recent weeks I have also had the feeling very definitely that the Japanese government may be searching for some opportunity which they could use as a medium of surrender.?[2]

In his combat memoir With the Old Breed, Eugene Sledge would write that ?We received the news with quiet disbelief coupled with an indescribable sense of relief. We thought the Japanese would never surrender. Many refused to believe it. Sitting around in stunned silence, we remembered our dead. So many dead. So many maimed. So many bright futures consigned to the ashes of the past. So many dreams lost in the madness that had engulfed us.?[3]

Clearly, some sought a different solution from the bomb, while others, and especially those who had fought in the Pacific, found great relief that they would not have to endure another minute of combat. Justification for dropping the bomb, and opposition to it came from many quarters. For this debate, you are not limited to the months prior to August 6, 1945. The argument concerning theh use of nuclear power raged on for years to come.

You have been divided into two groups. For this forum, Group A will assume the role of an individual who supported the use of the bomb, while Group B will argue against. Each of you should post a statement in support, or in opposition to the idea of using nuclear power in World War II. Your submission should be a minimum of 200 words in length. Try not to make assumptions. Instead, assume the historical role of someone who lived in the United States at this point in history. Be creative.

After your initial submission, you are then required to continue the debate by responding to three of your classmates. Your responses should be a minimum of 100 words, and should contribute to the dialogue. Your initial response is due by 11:55pm, ET, Friday and your responses to 3 other students by 11:55pm, ET, Sunday.

[1] http://www.dannen.com/decision/int-law.html#D
[2] http://www.atomicarchive.com/Docs/ManhattanProject/Bardmemo.shtml
[3] http://www.authentichistory.com/1939-1945/1-war/4-Pacific/4-abombdecision/2-support/index.html

On September 30, 1938, the League of Nations passed a unanimous resolution for the ?Protection of Civilian Populations Against Bombing from the Air in Case of War.? In that resolution, the League noted that ?the Intentional bombing of civilian populations is illegal,? and that ?any attack on legitimate military objectives must be carried out in such a way that civilian populations in the neighborhood are not bombed through negligence.?[1]

The Manhattan Project began modestly in 1939 with a budget of $167,000 to explore the feasibility of a nuclear chain reaction. By October 1941, President Franklin Delano Roosevelt officially approved the atomic program, and established a committee to oversee it. On July 16, 1945, the US tested its first nuclear explosion. Less than a month later, on August 6, 1945 the US dropped the first atomic bomb on Hiroshima, Japan, and three days later, a second bomb on Nagasaki.

On June 27, 1945, the Undersecretary of the Navy, Ralph A. Bard sent a memo to Secretary of War Henry Stimson. ?Ever since I have been in touch with this program I have had a feeling that before the bomb is actually used against Japan that Japan should have some preliminary warning for say two or three days in advance of use. The position of the United States as a great humanitarian nation and the fair play attitude of our people generally is responsible in the main for this feeling.

During recent weeks I have also had the feeling very definitely that the Japanese government may be searching for some opportunity which they could use as a medium of surrender.?[2]

In his combat memoir With the Old Breed, Eugene Sledge would write that ?We received the news with quiet disbelief coupled with an indescribable sense of relief. We thought the Japanese would never surrender. Many refused to believe it. Sitting around in stunned silence, we remembered our dead. So many dead. So many maimed. So many bright futures consigned to the ashes of the past. So many dreams lost in the madness that had engulfed us.?[3]

Clearly, some sought a different solution from the bomb, while others, and especially those who had fought in the Pacific, found great relief that they would not have to endure another minute of combat. Justification for dropping the bomb, and opposition to it came from many quarters. For this debate, you are not limited to the months prior to August 6, 1945. The argument concerning theh use of nuclear power raged on for years to come.

For this debate, you will be part of the same groups you were assigned for the debate in Week 3. For this forum, Group A will assume the role of an individual who supported the use of the bomb. Each of you should post a statement in support, or in opposition to the idea of using nuclear power in World War II. Your submission should be a minimum of 200 words in length. Try not to make assumptions. Instead, assume the historical role of someone who lived in the United States at this point in history. Be creative.

Question 6 (250 words)

. What were the sources of the American economic recovery of the 1980s and 1990s? Who benefited from it and who did not, and why was that the case?

Question 7 (200 words)

Summarize in 250 words or less the American Reconstruction after the 1865’s and how it affected Black Empowerment.

Lead-Disc1

Lead-Disc1

Share the results of your final project with the class. How will you apply what you have learned to your leadership style and succession planning? My chosen leader Steve Jobs.

Please compose a 3-5 paragraph response as identified above.
Follow the rubric requirements (attached).
Sources must be cited with APA format.
Plagiarism is unacceptable. Must be less than 20% copied from source.
My strengths based on strength finder are
Responsible
Restorative
inclusive
learner
Strategic

neolithic cultures

neolithic cultures

Myths in Neolithic Cultures Around the Globe” Please respond to the following, using sources under the Explore heading as the basis of your response:

Describe the functions of ancient myths, using examples from two (2) different neolithic cultures, and comment on whether myth is inherently fictional. Using modern examples, discuss ways modern belief systems, secular or religious, function for modern cultures in a similar fashion .

business model.

business model.

Write a 1,050- to 1,400-word strategic objectives summary. Include your balanced scorecard and its impact on all stakeholders, and the communication plan.
Identify key trends, assumptions, and risks in the context of your final business model.
Develop the strategic objectives for your new division of the existing business in a balanced scorecard format in the context of key trends, assumptions, and risks. The strategic objectives are measures of attaining your vision and mission. As you develop them, consider the vision, mission, and values for your business and the outcomes of your SWOT analysis and supply CHAIN analysis.
Consider the following four quadrants of the balanced scorecard when developing your strategic objectives:
Shareholder Value or Financial Perspective, which includes strategic objectives in areas such as:
Market share
Revenues and costs
Profitability
Competitive position
Customer Value Perspective, which includes strategic objectives in areas such as:
Customer retention or turnover
Customer satisfaction
Customer value
Process or Internal Operations Perspective, which includes strategic objectives in areas such as:
Measure of process performance
Productivity or productivity improvement
Operations metrics
Impact of change on the organization
Learning and Growth (Employee) Perspective, which includes strategic objectives in areas such as:
Employee satisfaction
Employee turnover or retention
Level of organizational capability
NATUREof organizational culture or climate
Technological innovation
Evaluate potential alternatives to the issues and/or opportunities identified in the SWOT Analysis paper and table you completed in Week 3.
Create at least three strategic objectives for each of the four balanced scorecard areas. Base your solutions on a ranking of alternative solutions that includes the following:
Identify potential risks and mitigation plans
Analyze a stakeholder and include mitigation and contingency strategies.
Incorporate ethical implications
Develop a metric and target for each strategic objective using a balanced scorecard format.
Example: a strategic objective in the shareholder or financial perspective is to increase market share. A metric to actually measure this strategic objective of market share increase is, “The percentage of increase in market share.” The target is the specific number to be achieved in a particular time period. The target for the metric of “Increase market share” could be “Increase market share by 2% for each of the next 3 years” of an increase of 2% per year for 3 years.)
Outline a BRIEF communication plan discussing how you will communicate the company’s strategic objectives that includes the following:
Define the purpose.
Define the audience.
Identify the channel(s) of communication and why you selected that channel.