i need solution plshttp://www.deloitte.com/assets/Dcom-UnitedStates/Local%20Assets/Documents/us_10_3c_restructing_costs_080610.pdfCase 10-3Restructuring CostsPharma Co. is a U.S. subsidiary of a U.K. entity that prepares its financial statements in accordance with (1) U.S. GAAP for reporting to its U.S.-based lender and (2) IFRSs in reporting to its parent. Pharma Co. is in the process of restructuring a business line. As part of the restructuring, Pharma Co. is considering the relocation of a manufacturing operation from its present location to a new facility in a different geographic area. The relocation plan would include terminating certain employees.IAS 37 includes guidance for accounting for restructuring costs in accordance with IFRSs. Paragraph 10 of IAS 37 defines restructuring as follows:[A] programme that is planned and controlled by management, and materially changes either:a.the scope of a business undertaken by an entity; orb.the manner in which that business is conducted.Under IFRSs, emphasis is placed on the recognition of the costs of the exit plan as a whole, whereas under ASC 420-10 (Statement 146) in U.S. GAAP, each type of cost should be examined individually to determine when it should be accrued. As a result, there may be differences in timing of recognition of restructuring costs under IFRSs and U.S. GAAP.Pharma Co. has taken the following actions:1.On December 15, 2008, Pharma Co. issued a press release announcing its intentions to terminate the lease of the old facility. The press release is included as Appendix A. Assume the terms of the lease are such that Pharma Co. accounts for the lease as an operating lease. Further, the lease agreement stipulates that written notice is required for early termination.2.On December 27, 2008, Pharma Co. management communicated the main features of a one-time, nonvoluntary termination plan to its employees. The communication to the employees is included as Appendix B.3.Pharma Co. will incur a relocation cost of $500,000 and staff training cost of $1.5 million. Further, Pharma Co. has entered into irrevocable contracts with certain other relevant parties to affect the restructuring plan over the following 18 months.4.The cost to dismantle the existing manufacturing operation is estimated to be $1 million. In the jurisdiction in which Pharma Co. operates its current facility, there is no legal obligation for dismantling plants when abandoned. Pharma Co. has not historically dismantled its plants when abandoned but decided to make an exception.Copyright 2009 Deloitte Development LLCAll Rights Reserved.Case 10-3: Restructuring Costs Page 2The company has, in a press release, stated its intention to dismantle the existing operation. The costs to reassemble the operation in the new facility have not yet been finalized.Required:•In reporting to its U.K. parent under IFRSs, how should Pharma Co. account for the above restructuring program for the year ended December 31, 2008?•In reporting to its U.S.-based lender in accordance with U.S. GAAP, how should Pharma Co. account for the restructuring program for the year ended December 31, 2008?Copyright 2009 Deloitte Development LLCAll Rights Reserved.Case 10-3: Restructuring Costs Page 3APPENDIX APress ReleasePharma Co. Announces Early Lease TerminationTulsa – 12/15/2008 – Pharma Co., a leading pharmaceutical developer, today announced its plan to terminate the lease on its Plant A facility located in Bellvue, Oklahoma, as part of its management restructuring and cost-cutting measures. Earlier today, Pharma Co. entered into an oral agreement with the lessor to terminate the lease. The lease termination fee is $1.3 million.The lease agreement was originally entered into in February 2002 and provided for Pharma Co. to occupy 100 percent of a 146,300-square-foot building in the Bellvue area of Tulsa with a term of 10 years.Pharma Co. plans to vacate the Plant A facility on January 31, 2009, at which time it will sign the lease termination agreement. Copyright 2009 Deloitte Development LLCAll Rights Reserved.Case 10-3: Restructuring Costs Page 4Copyright 2009 Deloitte Development LLCAll Rights Reserved.APPENDIX BInter-Office MemorandumTo: All Employees of Pharma Co.From: Gregory Seagate, Director, Human Resources**For internal distribution only**December 27, 2008Today, the leaders of Pharma Co. have determined to discontinue the research and development of our line of Live4mor drugs, which was initially publicized as the company’s response to the market place’s demand for more drugs embodying the latest in anti-aging drug technologies.As a result of management’s decision to eliminate its activities pertaining to theLiv4mor line of drugs, we will be implementing a one-time nonvoluntary termination plan to reduce our workforce. Although management has not yet identified the specific employees to be terminated, the current restructuring plan involves a reduction of approximately 120 employees, which represents 10 percent of our workforce. The workforce reduction is expected to be completed by January 31, 2009, and is expected to cost approximately $2 million.Our president and chief executive officer, Catherine Smith, made the following remarks this morning, “The restructuring plan that we are announcing today is a painful but unavoidable action given the change in the company’s priorities and the competition in the market place. While we are still a financially strong company, the restructuring plan will better prepare us for the future.”Decisions will be communicated as soon as possible. In the meantime, please feel free to contact me with any questions or concerns.Gregory
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I Need Powerpoint Slide Of About Eight Slides On A Billionaire Stating Who They
/in Uncategorized /by developerno later then 1200 tomorrow afternoon please
William GatesThe Microsoft Corporation Bill Gates His Networth• Bill Gates is an American business tycoon,humanitarian, financial specialist, PC softwareengineer, and designer. In 1975, Gates…
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I Need Rephrasing For The Following Paragraph Please In The New Booming Industri
/in Uncategorized /by developerI need rephrasing for the following paragraph please:In the new booming industrial world, it has become common to learn about new scientific fields that either come from sub-science discipline, or from combining two or more different scientific disciplines forming a new field that studies the relationships between the primary sciences.For example: under the big umbrella of Biological Sciences, we find various sub-sciences such as biotechnology, molecular biology, microbiology… etc. while a combination of biology and physics would be biophysics, or a combination of biology, geology, and chemistry would be biogeochemistry. Some of the disciplines have lost their scientific scopes and scales, as for non-specialists it is hard to distinguish between the too many interdisciplinary scientific terms. Many of the terms are being mixed, and sometimes different terms and definitions are being used as synonymous, which leads to a serious misunderstanding of these terms and definitions.From this point the necessity rose to have a closer look on some of the scientific disciplines which will be discussed later throughout this Meta research. It is very important to sit a base of understanding for which terms will be used and analyzed later on.This research paper is meant to give a clear view on a new emerging scientific discipline: Biomimetics and make a distinct differentiation with Bio-inspiration in general, as well as their specific functions and process. To be able to do so, we will have closer look at the component of those disciplines, their methodology and final products.The research takes case studies into consideration, where both concepts will be analyzed throughout their applications.This study meant to link both aspects together, investigate the current situation, and finally search for further niche for better use of both terms and their meaning.
in the present scenario of booming industrial world, it has become necessary to learn about newscientific fields that either come from sub science desciplines, or from combining variousdifferent…
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I Need Roles And Responsibilities For The Below Mentioned Duties And Responsibil
/in Uncategorized /by developerI need roles and responsibilities for the below mentioned duties and responsibilities.In the attached document you can find the file i need in that format
• Develop, test and implement new software programs. • Write and maintain technical documentation to describe program development, logic, coding, testing, changes, and corrections. Writing and implementing efficient code. • Working closely with other developers, UX designers, business and systems analysts. • Write and design coding flow charts and models • Design and update software database. Troubleshooting and debugging any issues that may arise. • Maintaining and upgrading existing systems. • Performing continual code review and security testing for the purpose of improving software security • Provide comprehensive support to internal customers; achieve resolution to outstanding problems or issues. • Work with experienced team members to conduct root cause analysis of issues, review new and existing code and/or perform unit testing.
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I Need Short Answer What Part Of A Motor Neuron Is Found At A Neuromuscular Junc
/in Uncategorized /by developeri need short answer!!!!!
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I Need Solution For Attached File Task
/in Uncategorized /by developerI need solution for attached file / task.
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I Need Solution Pls Http Www Deloitte Com Assets Dcom Unitedstates Local 20asset
/in Uncategorized /by developeri need solution plshttp://www.deloitte.com/assets/Dcom-UnitedStates/Local%20Assets/Documents/us_10_3c_restructing_costs_080610.pdfCase 10-3Restructuring CostsPharma Co. is a U.S. subsidiary of a U.K. entity that prepares its financial statements in accordance with (1) U.S. GAAP for reporting to its U.S.-based lender and (2) IFRSs in reporting to its parent. Pharma Co. is in the process of restructuring a business line. As part of the restructuring, Pharma Co. is considering the relocation of a manufacturing operation from its present location to a new facility in a different geographic area. The relocation plan would include terminating certain employees.IAS 37 includes guidance for accounting for restructuring costs in accordance with IFRSs. Paragraph 10 of IAS 37 defines restructuring as follows:[A] programme that is planned and controlled by management, and materially changes either:a.the scope of a business undertaken by an entity; orb.the manner in which that business is conducted.Under IFRSs, emphasis is placed on the recognition of the costs of the exit plan as a whole, whereas under ASC 420-10 (Statement 146) in U.S. GAAP, each type of cost should be examined individually to determine when it should be accrued. As a result, there may be differences in timing of recognition of restructuring costs under IFRSs and U.S. GAAP.Pharma Co. has taken the following actions:1.On December 15, 2008, Pharma Co. issued a press release announcing its intentions to terminate the lease of the old facility. The press release is included as Appendix A. Assume the terms of the lease are such that Pharma Co. accounts for the lease as an operating lease. Further, the lease agreement stipulates that written notice is required for early termination.2.On December 27, 2008, Pharma Co. management communicated the main features of a one-time, nonvoluntary termination plan to its employees. The communication to the employees is included as Appendix B.3.Pharma Co. will incur a relocation cost of $500,000 and staff training cost of $1.5 million. Further, Pharma Co. has entered into irrevocable contracts with certain other relevant parties to affect the restructuring plan over the following 18 months.4.The cost to dismantle the existing manufacturing operation is estimated to be $1 million. In the jurisdiction in which Pharma Co. operates its current facility, there is no legal obligation for dismantling plants when abandoned. Pharma Co. has not historically dismantled its plants when abandoned but decided to make an exception.Copyright 2009 Deloitte Development LLCAll Rights Reserved.Case 10-3: Restructuring Costs Page 2The company has, in a press release, stated its intention to dismantle the existing operation. The costs to reassemble the operation in the new facility have not yet been finalized.Required:•In reporting to its U.K. parent under IFRSs, how should Pharma Co. account for the above restructuring program for the year ended December 31, 2008?•In reporting to its U.S.-based lender in accordance with U.S. GAAP, how should Pharma Co. account for the restructuring program for the year ended December 31, 2008?Copyright 2009 Deloitte Development LLCAll Rights Reserved.Case 10-3: Restructuring Costs Page 3APPENDIX APress ReleasePharma Co. Announces Early Lease TerminationTulsa – 12/15/2008 – Pharma Co., a leading pharmaceutical developer, today announced its plan to terminate the lease on its Plant A facility located in Bellvue, Oklahoma, as part of its management restructuring and cost-cutting measures. Earlier today, Pharma Co. entered into an oral agreement with the lessor to terminate the lease. The lease termination fee is $1.3 million.The lease agreement was originally entered into in February 2002 and provided for Pharma Co. to occupy 100 percent of a 146,300-square-foot building in the Bellvue area of Tulsa with a term of 10 years.Pharma Co. plans to vacate the Plant A facility on January 31, 2009, at which time it will sign the lease termination agreement. Copyright 2009 Deloitte Development LLCAll Rights Reserved.Case 10-3: Restructuring Costs Page 4Copyright 2009 Deloitte Development LLCAll Rights Reserved.APPENDIX BInter-Office MemorandumTo: All Employees of Pharma Co.From: Gregory Seagate, Director, Human Resources**For internal distribution only**December 27, 2008Today, the leaders of Pharma Co. have determined to discontinue the research and development of our line of Live4mor drugs, which was initially publicized as the company’s response to the market place’s demand for more drugs embodying the latest in anti-aging drug technologies.As a result of management’s decision to eliminate its activities pertaining to theLiv4mor line of drugs, we will be implementing a one-time nonvoluntary termination plan to reduce our workforce. Although management has not yet identified the specific employees to be terminated, the current restructuring plan involves a reduction of approximately 120 employees, which represents 10 percent of our workforce. The workforce reduction is expected to be completed by January 31, 2009, and is expected to cost approximately $2 million.Our president and chief executive officer, Catherine Smith, made the following remarks this morning, “The restructuring plan that we are announcing today is a painful but unavoidable action given the change in the company’s priorities and the competition in the market place. While we are still a financially strong company, the restructuring plan will better prepare us for the future.”Decisions will be communicated as soon as possible. In the meantime, please feel free to contact me with any questions or concerns.Gregory
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I Need Solutions Journal Entries Required Trial Balances Financialstatements And
/in Uncategorized /by developerI need solutions (Journal entries, Required Trial Balances, financialstatements and Schedules, and Reports and Analysis) for chapter 2 – chapter9 city of smithville project for Accounting for Governmental and Nonprofit Entities, 15e Authors: Earl R. Wilson, Jacqueline L. Reck, and Susan C. Kattelus
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I Need Some Assistance With These Assignment 1 What Is Occupational Health Psych
/in Uncategorized /by developerI need some assistance with these assignment. 1:what is occupational health psychology and what can it offer organizations and employees Thank you in advance for the help! The emerging business environment calls for new approach to employee welfare and wellbeing. The field has gained significance over the years to include research works and introduce new concepts for emotional and physical wellbeing of workers at workplace. The subsequent paragraphs explore the concept of OHP and its contribution to organizations and employees.
Occupational health psychology (OHP) defines the health risks and hazards to which employees are exposed at workplace. OHP “concerns the application of psychology to improving the quality of work life, and to protecting and promoting the safety, health, and well-being of workers” (CDC, 2012). The concept of health protection relates to the intervention of occupational health psychologists in regulating the exposure of workers to risks and hazards at workplace. The basic function of the health psychologists involves the creation of safe and amiable workplace through adequate knowledge of how work conditions can impact employee health, wellbeing, and morale. The existing work conditions and workplace environment has the potential of causing psychological, social or physical harm to employees. Leka and Houdmont (2010) in their works on OHP reflect that psychological risks at workplace can stem from feelings of job insecurity, ageing workforce, long work hours, stressful work conditions and poor work-life balance. These have the potential to impact the psychological wellbeing of the employees over a period of time. Recent studies in this context have also revealed that psychological risks at workplace are on the rise (Leka and Houdmont, 2010. Bevan, 2010). These studies indicate that workplace stress and chronic health issues can prove to be serious barriers to improved performance and productivity.
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I Need Some Assistance With These Assignment 1848 2006 The Evolution Of Womens P
/in Uncategorized /by developerI need some assistance with these assignment. 1848-2006: the evolution of womens position in society Thank you in advance for the help! The author has presented Stephanie Coontz’s “Too Close For Comfort”. It addresses current sociological studies which find that there is a steep decline in American’s close relationships outside the sphere of marriage and the family. Coontz traces the changes which occurred in the role of marriage, as the source of emotional support to men and women, over a period: from Biblical times, through the medieval and Victorian ages, to the present decade. She holds that the emphasis on romantic love and marriage is an ideology which held reign only in the first half of the twentieth century. Coontz argues that while the expectation of finding “fulfillment and friendship in marriage” is justified, it is equally important to strengthen relationships outside the world of matrimony. “The Declaration of Sentiments,” drafted by Elizabeth Cady Stanton, is a milestone in the women’s suffragette movement in the United States. In 1848, the year in which the convention was held at Seneca Falls, New York, and at which the declaration was issued, the status of American women was drastically inferior to that of men. Stanton and her co-reformers list the grievances of American women, and formally announce their resolution to “use every instrumentality within our power to effect our object”. On the surface, Stephanie Coontz’s article and the Convention’s Declaration address entirely different issues: the former analyzes the cause and effects of making marriage the main source of emotional support, while the latter addresses women’s status.
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I Need Some Assistance With These Assignment 20th Century Art Thank You In Advan
/in Uncategorized /by developerI need some assistance with these assignment. 20th-century art Thank you in advance for the help! Steps of Art Criticism A Sunday Afternoon on the Island of La Grande Jatte1 1884-1886 by: .Georges Seurat . A Sunday Afternoon on the Island of La Grande Jatte is a classic painting masterpiece by George Seurat. He used the technique extensively known as pointillism. In this technique, contrasted color dots are used to paint the picture that gives the impression of a single hue to the viewer. This piece of art wasn’t made overnight, in fact Seurat spent over two years on this single painting. He used to sit quietly at a park and would focus on its light techniques, color combinations and form. The size of the painting is approximately 2 by 3 meters (6 .ft 10 in x 10 .ft 1 in).
Analyze
One not needs to look at the picture for long to recognize the form, even though the viewer might not be able to put finger on pointillism but surely the form appears distinct from single stroke of brush. Color contrast has been used very effectively in this painting. Although the dots are supposed to appear distinctly but in this piece they appear so smooth, in a single tone. It gives the impression of pixels on TV screen. Most probably the whole painting was made with using CMYK color pattern. .Cyan (blue), Magenta (red), Yellow, and Key (black).
The overall mood of the painting is quite relaxed, people are at the park and they are enjoying the sunshine. The distance technique is effectively used where the couple standing right in the forefront is quite big compared to boats in the distance. Despite the fact that only two or three faces are clearly visible, the overall emotional stir is quite evident. The mood is serene and the use of green color captivates the viewer with its beauty.
Interpret
The painting reflects peace and calm in human life. The mood seems as if people are gathered at the park at a lovely evening, men look a little lazy as if sitting there after their work shift and women are just enjoying the bright sunny day. In it absolute sense there is calmness in the whole painting. It seems as if no one is talking to anyone, all of them are having a conversation in their heads with natural beauty. Most of the people are staring at the lake, probably admiring the serene beauty and the sense of peace and tranquility it bestows on humans minds.
Judge
Visual aspects of the paintings aside, emotional appeals in this art piece are simply brilliant. The viewer can get drenched by the beauty of the painting and could feel themselves as a part of it, as if right there in the park with the people. It would be really helpful if this painting is observed in its real size which is quite large. The canvas of this painting almost covers a whole wall. Although the tone of the painting is very calm, but there is also a sense of mystery to it too. For instance, if someone would try to read the expression on people, it would be really hard only a few are visible and people in the background hardly have vivid face features. This mystery in the painting adds a complex touch to it which fits perfectly with the obvious calm of it.
Work Cited
Famous paintings. (2011). Retrieved from http://totallyhistory.
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