Internal analysis of firm’s resources, including core competencies and competitive advantage (Apply the VRIO framework) on Panera Bread Company 2016

Q 1  Large European conglomerates have been selling subsidiaries in recent years. Name one reason that could explain this trend:

Q2 Why is it difficult to draw conclusions on the diversification discount? Name one reason

In C# Create a windows application which accepts the month number and displays the month name in a label.  

Use a nested if... else statement to determine the month name.

For months not in the range 1-12 display the message "Not a valid month"

Mai Corporation was organized on January 1, 2016,During its first year, the corporation issued 40,000 shares of $50 par value preferred stock and 300,000 shares of $10 par value common stock. At December 31, the company declared the following cash dividends:

December​2016 ​​$90,000

December​2017 ​​130,000

December​2018 ​​190,000

Required:

1. Show the allocation of dividends to each class of stock, assuming that the

  preferred stock is 8% and not cumulative.

2.  Show the allocation of dividends to each class of stock, assuming that the  

  preferred stock is 9% and cumulative.

Listed below is the number of movie tickets sold at the Library Cinema-Complex, in thousands, for the period from 2004 to 2016. Compute a five-year weighted moving average using weights of 0.1, 0.1, 0.2, 0.3, and 0.3, respectively. Describe the trend in yield. (Round your answers to 3 decimal places.)

The weighted moving averages are:

Needed

At A3M Ltd equipment is depreciated at 25% p.a. straight-line for accounting purposes, but the allowable rate for taxation is 20% p.a. The tax rate is 30%.

Equipment costed $640 000 on 1 July 2013. Assuming that no equipment is purchased or sold during the years ended 30 June 2016.

Required

a) the accounting expense and tax deduction for each year ending 2014 to 2018.

b) the impact of depreciation on the calculation of current tax expense for 2017 and 2018.

c) the effect on the deferred tax asset account for 2016, 2017 and 2018.

Bonita Co. is building a new hockey arena at a cost of $2,620,000. It received a downpayment of $450,000 from local businesses to support the project, and now needs to borrow $2,170,000 to complete the project. It therefore decides to issue $2,170,000 of 11%, 10-year bonds. These bonds were issued on January 1, 2016, and pay interest annually on each January 1. The bonds yield 10%. Prepare the journal entry to record the issuance of the bonds on January 1, 2016. Prepare a bond amortization schedule up to and including January 1, 2020, using the effective interest method.

One objective of financial accounting is to provide relevant information for decision-making, including investment decisions by shareholders and potential shareholders. In this case, the balance sheet of LinkedIn showed a shareholders’ equity at September 30, 2016 that was much smaller than what Microsoft, after a bidding process, paid for that equity.

Discuss whether you feel that the accounting process resulted in a misleading presentation of LinkedIn’s equity at September, 30, 2016.

If you feel the accounting process could be improved, suggest a way of improving it. If you feel not improvement is feasible or desirable, explain your opinion.

Indiana Co. began a construction project in 2016 with a contract price of $150

million to be received when the project is completed in 2018. During 2016, Indiana

incurred $36 million of costs and estimates an additional $84 million of costs to

complete the project. Indiana recognizes revenue over time and for this project

recognizes revenue over time according to the percentage of the project that has

been completed.

Suppose that, in 2017, Indiana incurred additional costs of $63.75 million and

estimated an additional $42.75 million in costs to complete the project. What profit

or loss will Indiana record for 2017?