Create a summary on Divorce and Relation Dissolution (Divorce - Before and After)

On October 5, 2020, Diamond in the Flounder Recruiting Group Inc.’s board of directors decided to dispose of the Blue Division. A formal plan was approved. Diamond derives approximately 73% of its income from its human resources management practice. The Blue Division gets contracts to perform human resources management on an outsourced basis. The board decided to dispose of the division because of unfavourable operating results. Net income for Diamond was $95,970 for the fiscal year ended December 31, 2020 (after a charge for tax at 30% and after a writedown for the Blue assets). Income from operations of the Blue Division accounted for $4,270 (after tax) of this amount. Because of the unfavourable results and the extreme competition, the board believes that it cannot sell the business intact. Its final decision is to auction off the office equipment. The equipment is the division’s only asset and has a carrying value of $23,000 at October 5, 2020. The board believes that proceeds from the sale will be approximately $6,000 after the auction expenses. Currently, the equipment’s estimated fair value is $9,600. The Blue Division qualifies for treatment as a discontinued operation. Diamond prepares financial statements in accordance with ASPE.

Prepare a partial income statement for Diamond in the Flounder Recruiting Group. The income statement should begin with income from continuing operations before income tax.

Part of _______ theories contained ideas about mandalas, mantras and the collective unconscious.

A business, which started trading on 1 January 2010, adjusted its allowance for doubtful debts at the end of year on a percentage basis, but each year the percentage rate is adjusted in accordance with the current economic climate. The following details are available for the three years ended 31 December 2010, 2011 and 2012.

You are required to show

1. A bad debts accounts for each of the three years
2. Allowance for doubtful debts accounts for each of the three years
3. Statement of financial position extract as at 31 December 2010, 2011 and 2012.

At the end of 2019, Splish Brothers Inc. has accounts receivable of $778,100 and an allowance for doubtful accounts of $63,200. On January 24, 2020, the company learns that its receivable from Megan Gray is not collectible, and management authorizes a write-off of $7,400.

1) Prepare the journal entry to record the write-off.

2) What is the cash realizable value of the accounts receivable (1) before the write-off and (2) after the write-off?

You are serving on a jury which began in January 2020. A plaintiff is suing the city for injuries sustained after falling down an uncovered manhole in 2018. In the trial, doctors testified that it will be 5 years before the plaintiff is able to return to work. The jury has already decided in favor of the plaintiff. You and your co-jurors propose that the plaintiff receives the following judgement:

1-) 2 years of back pay ($54,000 in 12/2018, $62,000 in 12/2019). Assume that it is January 1 2020 and that all salary is received at year end.

2-) 5 years of future salary (2020-2024). Assume that the plaintiff’s salary would increase at a rate of 3.5 percent per year.

3-) $100,000 for pain and suffering

4- ) $20,000 for court costs. What is the size of the settlement if current interest rate is 7 percent?

Clayton Christensen was the pioneer of 'disruptive innovation’ and the prominent management thinker whose ideas on technology had a big influence on some of today's largest companies. His work describes how innovation can create new markets, value networks, and eventually disrupts an existing market and the way industry functions. Christensen et al. (2015) describes how the theory of disruptive innovation has proved to be a powerful way of thinking about innovation-driven growth. With reference to the Christensen et al. (2015) article (available on Blackboard) on “What is disruptive innovation”, evaluate how organisations manage disruptive digital technologies. In your essay you should also: • Describe the concept of ‘disruptive innovation’. • Appraise the key criteria for disruptive innovation. • Evaluate the opportunities for organisations leading disruptive innovation in mature markets. • Critique the challenges typically experienced by organisations in responding to the threat of disruptive innovation. • Provide examples and references to other cases and articles to support your answer where appropriate.  

WEEK 4    "Sources of Innovation" please respond to the following:

1. Discuss the two sources of Innovation classified as knowledge push and need pull. Provide an example of each classification and discuss two driving factors that encouraged the development of these innovations.
2. Select a type of innovation, discussed in the text, and present a strong argument why this source of Innovation would be most effective in developing a competitive advantage for a specific company or industry of your choice. Be sure to explain in your response why you selected this innovation

Week 4 Discussion

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"Sources of Innovation" Please respond to the following:

Discuss the two (2) sources of innovation classified as knowledge push and need pull. Provide an example of each classification and discuss two (2) driving factors that encouraged the development of these innovations.

Select a type of innovation, discussed in the text, and present a strong argument why this source of innovation would be most effective in developing a competitive advantage for a specific company or industry of your choice. Be sure to explain in your response why you selected this innovation.