The trend in state income taxation is to move to an apportionment formula that place extra weight on the sales factor. Many states now use sales-factor-only apportionment. Explain why this development is attractive to the taxing states.

Do you think how unions have changed over the years and whether it is simply a matter of time before all states are "right-to-work" states? or whether unions will grow in stature and strength in the years to come?

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The Big Mac and Moscow Machinations

You are about to read a short case about American businesses in Russia and the difficulties they face. You will be asked to answer questions linking your knowledge from the chapter to the situation detailed in the case.

Review the text material on the evolving state of trade in Eastern Europe and the former Soviet states, and strategic implications for marketing in the area. Then read the following short case. When you have finished reading the case, answer the questions that follow.

Many American executives complain about the difficulties of doing business in China. As we report in Chapter 11, their Ease of Doing Business ranking is #99—about in the middle of the 187 nations ranked. Russia comes in worse at #111. And their ranking will be worse in 2014, particularly if you ask McDonald’s about things in Moscow these days.

The New York Times reported, “The scene was strait out of the ‘C.S.I.,’ food safety edition. At a McDonald’s in a provincial town northwest of here, health inspectors in lab coast swooped in for a surprise check.” Based on their investigation, the Russian authorities sued to ban sales of several products including cheeseburgers, fish sandwiches, and some desserts because the calorie counts didn’t with the menus.

The Russian courts closed nine stores immediately, including the very first and still busiest location in Moscow’s Pushkin Square. McDonald’s was seemingly at war with Russia for the better part of 2014. Earlier in that year, political tensions began to rise between America and Russia after the conflict over Ukraine and the annexation of Crimea. While dealing with Western sanctions, Russian officials seem to be using McDonald’s—a highly visible American presence within the country—as an example.

In August, Russia banned all edible imports—including cheese and vegetables—from the United States, Canada, the European Union, and more in response to Western sanctions. Other American companies are suffering similar harassment, such as ExxonMobil, Schumberger, Jack Daniels, Visa, and Condé Nast. In the case of Condé Nast, the magazine company is being forced to sell controlling ownership to a Russian partner because foreign media ownership rules have been changed.

The row between Russia and Ukraine started about a decade ago—the issue was a price dispute over natural gas shipped to the Ukraine and the EU via Ukraine pipelines. Leaders of the two countries reached agreements in 2006, 2011, and again in 2014, the last being mediated by the EU. Crimea, with popular beaches, strategic port facilities, fossil fuel resources, and a 77 percent majority of Russian speakers, was annexed by Russia in 2014. But, it’s hard to imagine Russia being interested in taking more territory from their big CIS (not CSI!) neighbor (note the wide gap in income across the two populous countries). And circa 2015, Russia has substantial economic problems of its own, with oil prices dropping below $80 per barrel for the first time in recent memory.

Source: Khushbu Shah, “Nearly 200 McDonald’s in Russian to Undergo Government Inspections,” Eater.com, October 20, 2014, online; Andrew E. Kramer, “Enduring Russia’s Wrath,” The New York Times, November 7 2014, pp. B1, 8.

1) Although Russia and Ukraine are involved in a bitter dispute over land and natural gas, they are both members of the ______, which establishes free trade in the region.

A) European Union

B) Confederacy of Former Soviet States

C) Commonwealth of Independent States

D) Former Soviet Republic

E) Free Trade Union of Eastern Europe

2) Which of the following characterizes Russia’s current trade relationship with the United States?

A) strict import bans on edibles

B) free trade of all goods

C) minimal tariffs on imports

D) export embargoes on industrial products

E) high quotas on edible imports

3) What seems to be the real reason why Russia closed nine McDonald’s stores?

A) to protect the health of its people

B) to increase the sales of CIS fast food restaurants

C) to cut the CIS off from the Western world in favor of Chinese companies

D) to retaliate for Western sanctions related to the Ukraine annexation

E) to set an example for other members of the CIS who want to do business in Russia

4) Assuming that the dispute with Ukraine and resulting sanctions were not an issue, how might companies like Jack Daniels circumvent Russia’s protectionist policies on edible imports?

A) by selling products through a third party

B) by investing in production facilities in the CIS

C) by paying high tariffs on all exported goods

D) by opening retail stores in Russia

E) by making direct exchanges of American edibles for Russian edibles

this discussion invites you to consider the validity of this interpretation of political globalization, by reflecting on the current COVID-19 health pandemic and considering what the global response to this crisis tells us about the relative power of individual states, and the role of IGOs like the World Health Organization (WHO). To what extent are we currently living in an era of global governance? To what extent do individual states retain sovereignty? Are all states equally independent? Would a 'real' world government be preferable in the face of this kind of global pandemic? Why or why not? Compare and contrast two countries, the best and worst, to find out how are some states responding to the COVID -19 crisis? At an individual level, what are you doing to flatten the curve?

Which type of medical intervention can partly offset the effects of moral hazard after insurance is acquired?

Discuss the Key Characteristic of an intangible asset and explain how intangible assets are initially measured and whether the measurement differs depending on whether the assets are acquired in a business combination or internally generated by an entity.

For intangible asset "Goodwill":

What happens if the amount paid for a business is less than the fair value of the net identifiable assets acquired in a business combination. what journal entries need to be record?

Why do we compare the U.S. health care system with Canada, the United Kingdom, and France?