ZigZag provided an extract of the asset register as at the end of the current and prior financial year:
ASSETS CARRYING AMOUNTS
31 December 2020
R
31 December 2019
R
Land (1) 3 800 000 3 000 000
Office buildings (2) 1 900 000 1 370 000
Industrial buildings (3) 3 333 333 3 666 667
Machinery (4) 1 800 000 2 700 000
Additional information:
1. Land is vacant land and it is classified as investment property. The land was acquired on
1 April 2019 at R2 800 000. The fair value adjustments have been accounted for at the end of
the respective financial years.
2. The office building was acquired on 1 July 2019 for R1 400 000 and was revalued for the first
time on 31 December 2020 to its fair value of R1 900 000. The office buildings are depreciated
on the straight line basis over 20 years to its residual value of R200 000. During 2019,
management expected to use the asset up to the end of its economic life.
On 1 January 2020, management estimated the remaining useful life of the building to have
changed to 10 years and the residual value to be R500 000.
In December 2020 the management changed the intention and decided they were going to sell
the office building.
Office buildings have no capital allowances available.
3. Industrial buildings are depreciated over 12 years on the straight line basis. In terms of the
Income tax act, a section 13 allowance of 5% applies to the industrial buildings. The buildings
were bought on 1 January 2019, with the intention to keep the building, for an amount of
R4 000 000 paid in cash immediately with its residual value regarded as being insignificant.
4. Machinery is depreciated on a straight line basis at 20% per year to Rnil residual value. The
SARS allows a section 12C allowance of 40%/20%/20%/20% on machinery. The machinery had
a tax base of R1 800 000 on 31 December 2019 and R900 000 on 31 December 2020. No
additional machinery was acquired during FY2020.
5. ZigZag always pays their insurance in advance. At the end of FY2020 the balance for insurance
paid in advance amounted to R35 000 (2019: R25 000).
6. On 1 December 2020, Zamdela, a loyal customer, ordered transportation equipment from
ZigZag which will be delivered to him during December 2021. ZigZag received R500 000 from
Zamdela in cash when the order was placed.
7. The accounting profit before tax, which included dividends received of R40 000, amounted to
R3 200 000 for the year ended 31 December 2020. All above mentioned movements were taken
into account in arriving at this accounting profit.
8. The deferred tax asset balance as at 31 December 2019 was R390 150 due to an assessed
loss of R2 200 000 that existed at that time. ZigZag expected to make sufficient taxable profits
during 2020 and onwards to fully utilize assessed losses and other deductible temporary
differences.
 Office buildings are carried on the revaluation model using the net replacement method in
terms of IAS 16.
 Machinery is measured on the cost model in terms of IAS 16.
 Industrial buildings are measured on the cost model in terms of IAS 16
 All other items of property, plant and equipment are accounted for on the cost model in terms
of IAS 16.

 Depreciation and amortisation are accounted for on the straight-line method.
 Assume a normal tax rate of 28% for FY2020 (2019: 27%) and that 80% of capital gains are
taxable.
 There are no temporary differences other than those that are apparent from the given
information.

Required:
Calculate deferred tax balances for the year ended 31 December 2020

Assume you are a shareholder for a manufacturing company in a small town far from your home. Would you be willing to trade polluting the environment in that one town for an increase in firm profits? Explain for me why or why not. If the CEO of the company decided not to pollute the environment and profits decreased as a result, how should the firm market that decision to you and other stakeholders? What info is needed?

a. Provide information about the corporate governance of the nestle company

b. For corporate governance ( for nestle company) indicate whether you are advocating for the separation of the role of chairperson and CEO or preferring the continued practice of allowing one corporate executive to be both chairperson and CEO for nestle company

c. What’s the main ethics problem, provide detailed information how the nestle and its managers solve the problem? Explain how would you attempt to solve it?

1. Identify the best organizational pattern for a discussion of each of the subjects that follows. For example, a discussion of distance education and on-campus courses could be organized using the comparison-and-contrast pattern. Write a brief explanation supporting your selection. (use each of the organization pattern, discussed in this chapter at least once.

A.how to register for courses at your college or university.

B. how you propose to reduce the time required to register for classes or to change your schedule.

C. your car’s dashboard.

D. the current price of gasoline.

E. the reasons you chose your college or major

F. two music-streaming service.

G. MP3 players

H. college courses

I. increased security in airports

J. how to prepare for a job interview.

A beverage company target market includes: local organizations, the island university as well as different universities in the Caribbean region, supermarkets, retail companies and different companies in the region through exportation. Jason is seeking to obtain data to introduce a new Malt beverage to the Market. This data will be obtained through the use of a survey distributed to the Local University students. However, he found these students to be non-cooperative at times and wondered whether the data supplied was fudged.

From observation, the market research is limited to just the university students.

Questions

i)List and explain the disadvantages of having limited data in a research report

ii) List and explain the disadvantages of having a limited market research report

The Big Easy Company is a fictitious conglomerate with divisions in the retailing, manufacturing, and insurance industries. The retailing division consists of a chain of office supply stores known as Super Broke. You are the divisional controller of Super Broke. Pricing and product-line strategy decisions at Super Broke are made by the CEO, Steve Rogers, with input from the Vice President of Marketing. Fallout’s VP of Marketing has just resigned, and the CEO wants to reevaluate the pricing and product-line strategy decisions for each division. Big Easy’s CFO has asked you to complete this assignment for Super Broke without her assistance. For the purpose of deciding about pricing and product-line strategy at Super Broke, you are to provide the CEO with an interactive report presenting the sales and profits of Super Broke for the last three years. Be sure to compare sales and profits side-by-side in the same chart. You want the CEO to get the best impression of Super Broke’s performance.

. Write a one-page memo to the CEO describing the data and how Tableau can be used to assist management in making additional pricing and product line strategy decisions. Note - The memo should not read like a marketing piece for Tableau. The focus of the memo is the output of your review of the data, your recommendations to the CEO, and how Tableau could be used to make additional decisions.

I just need an idea on how to start and what to include. Thank you.

Contingent Liability

Facts:

• You are auditing a very successful and highly profitable manufacturing company as of December 31, 2020.
• The Company has always maintained adequate insurance in different areas. The Company has decided, effective January 1, 2021, not to purchase insurance against risk of loss that may result from injury to others, damage to the property of others, or interruption of its business operations.
• The Company would like to record a $5,000,000 reserve as of December 31, 2020 for claims associated with future events which may occur.

Required:

Should the Company record this $5,000,000 Reserve for Claims (a contingent liability) in its 12/31/2020 Financial Statements? Why or why not?

1- most of the currencies in the world are expressed in USD except a few; that is the USD is expressed in terms of those few.

what are these currencies?

and what is the reason for the exceptions?

2-

in April 2020 oil prices became negative.

what is the meaning of a negative price?

what was the reason for it?

what did the US do to circumvent or treat this?

understant the situation and describe what you understood in your own words.

NO COPY PASTE FROM THE INTERNET !!!

Select any job, assistantship, internship (paid or un-paid), or volunteer position. Briefly list the primary responsibilities of someone in this position. Assume that you have 30-45 minutes for the question/answer portion of the interview. Develop a list of questions that you will use to select from candidates for this position. You should primarily use structured questions. You can also include unstructured questions if you choose, but no more that 20% of questions should be unstructured. Note any statements you will make during the interview and/or information you will provided to applicants during this question/answer session. Will this be a committee interview (if so, how many members)? Will you include other items as part of the interview process (ie. a demonstration, writing sample, personality test, knowledge/skills/abilities test)? Be specific as to whether or not the other items will be timed (and note limit), and whether they will be scheduled before or after the Q/A portion. No minimum length.  

Organizational structure and culture which affect employee behavior and success - Chapters 15 & 16 Organizational behavior 18th edition

Scenario (fictional)

An industry consulting firm has the following structure and culture:

All the employees at this consulting firm work full-time. All the full-time consultants report to various industry directors depending on the industry contract. The company employees work mostly from home with directors or consultants renting temporary office space with or without videoconferencing when needed for either client meetings or vendor meetings. The company is very successful and has an expanding client base.

The company CEO is extremely relaxed and extremely smart and expects everyone at the company to display a relaxed yet expert demeanor as well. There really are very few rules or expectations at the company as the CEO also believes in keeping processes very simple.

The previous president retired about six months ago, and the CEO, together with a human resources firm hired a new president. About two months ago, the company's employees(i.e. consultants) started receiving emails from the new president putting pressure on all of them to produce results in less time but pressuring them to charge clients higher sums without making any more money for themselves. In addition, the new president wants the staff to come into the office now three times a week for meetings. Three months ago the new president hired thirty new full-time consultants that seem more like salespersons than consultants to existing employees. A few of the long-time consultants have been emailing the CEO about these changes and suggesting they may go elsewhere. In the meantime, the Finance Director has detected several anomalies in the contract terms and financial results from some of the new consultants and one or two of the existing consultants.

Describe the organizational structure at this consulting firm and how it affects employee behavior.

Describe how the changes to the organization's culture might affect employee behavior.

Provide a recommendation for any adjustments you think need to be made as this organization based on the reading and explain why.