Lenzini Steel
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Lenzini Steel
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Author : Bradrick Cripe
language : en
Publisher:
Release Date : 2013
Lenzini Steel written by Bradrick Cripe and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013 with categories.
The Lenzini Steel case extends the classic cost/managerial accounting treatment of transfer pricing to include a wider range of inter-company transactions (ICTs): (1) product sales (traditional setting), (2) royalty payments for intellectual property, (3) machine acquisition and management fees, and (4) working capital loans. As described by Ernst & Young (2010), transfer pricing is one of the most important issues facing multinational companies today, and its relevance is increasing. Yet transfer pricing often remains essentially under-taught in junior, senior and masters-level accounting classrooms. Faculty need new teaching materials that reflect the increasing complexity associated with transfer pricing. We wrote the case to begin filling the void.In this case, students must integrate concepts from three accounting disciplines: cost/managerial accounting, financial reporting (through an auditor's view), and tax accounting. More importantly, however, students are asked to exercise their critical thinking skills by evaluating the four ITCs and establishing a defensible transfer pricing range for each. The Institute of Management Accountants (IMA 2013) and the American Institute of Certified Public Accountants (2005) have emphasized critical (or strategic) thinking skills as a key competency for accounting professionals. Based upon their analyses, students must use their critical thinking skills to assess the defense-ability of each ITC in terms of FIN 48 (codified as ASC 740-10), and recommend a reserve for uncertain tax positions that should be recorded in Lenzini's financial statements. The case requires students to travel from the more familiar (establishing a transfer price for different inter-company transactions) to the less familiar (predicting who benefits and who suffers from the student's transfer pricing decision), while considering an environment where division managers act in their own self-interest. As the final case requirement, students must develop the talking points they will use to convince company management to record the reserve and reduce net income, analyze which of the CFOs (1 corporate-level and 3 division-level) will push back, and anticipate the counter-arguments the CFOs might use.
Advances In Accounting Education
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Author : Thomas G. Calderon
language : en
Publisher: Emerald Group Publishing
Release Date : 2022-12-12
Advances In Accounting Education written by Thomas G. Calderon and has been published by Emerald Group Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-12-12 with Business & Economics categories.
This 26th volume of Advances in Accounting Education features 14 peer-reviewed papers surrounding four themes: capacity building and governance; curriculum and pedagogical innovations; educational tax cases and tax literacy; information technology and the curriculum.
Exit Code
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Author : Don Pendleton
language : en
Publisher: Harlequin
Release Date : 2014-01-15
Exit Code written by Don Pendleton and has been published by Harlequin this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-01-15 with Fiction categories.
Enemies bent on total terror have infiltrated the U.S. government's most sophisticated defense technology. Mack Bolan and the Stony Man cyberneticists are in a race against time to crack the doomsday code before America's infrastructure collapses.
High Speed Steel The Development Nature Treatment And Use Of High Speed Steels Together With Some Suggestions As To The Problems Involved In Their Use
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Author : O. M. Becker
language : en
Publisher: Read Books Ltd
Release Date : 2017-09-06
High Speed Steel The Development Nature Treatment And Use Of High Speed Steels Together With Some Suggestions As To The Problems Involved In Their Use written by O. M. Becker and has been published by Read Books Ltd this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-09-06 with Crafts & Hobbies categories.
This vintage book contains a detailed treatise on high-speed steel, including information on its properties, uses, and development, together with hints and tips concerning common problems. Profusely illustrated with useful tables, charts, and diagrams, this volume is highly recommended for those with an interest in steel manufacturing and metal work. Contents include: "The Development and Nature of High-Speed Steels", "Early Tool Steels", "Self-Hardening and High-Speed Steel", "Forging the Tools", "Hardening - The High Treatment Practically Applied", "Hardening - The Barium Chloride Process", "Tempering", "Annealing", "Grinding", et cetera. Many vintage books such as this are increasingly scarce and expensive. We are republishing this volume now in an affordable, modern edition complete with a specially commissioned new introduction on metal work. First published in 1910.
Iron And Steel Engineer
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Author :
language : en
Publisher:
Release Date : 1989
Iron And Steel Engineer written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1989 with Iron industry and trade categories.
Contains the proceedings of the Association.
Sheet Metal Workers Journal
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Author :
language : en
Publisher:
Release Date : 1963
Sheet Metal Workers Journal written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1963 with Metal-workers categories.
The World Of Steel
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Author : Joachim Schlegel
language : en
Publisher: Springer Nature
Release Date : 2023-01-03
The World Of Steel written by Joachim Schlegel and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-01-03 with Technology & Engineering categories.
The world of steel is constantly evolving and has become astonishingly diverse, indeed so complex that it is not easy to keep track of it in practice. The aim is to give readers an understanding of this world, from steelmaking, ingot and continuous casting, forming and machining to finishing, testing and packaging of the products, the processes and equipment predominantly used throughout, including the environmentally compatible recycling and disposal of waste.
Steel From Mine To You
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Author : American Iron and Steel Institute
language : en
Publisher:
Release Date : 194?
Steel From Mine To You written by American Iron and Steel Institute and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 194? with Iron categories.
Small Scale Steelmaking
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Author : R. D. Walker
language : en
Publisher: Springer Science & Business Media
Release Date : 2012-12-06
Small Scale Steelmaking written by R. D. Walker and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-12-06 with Science categories.
The contents of this volume cover all the major activities associated with small-scale steelmaking in mini-steelworks (except Direct Reduction, on which two comprehensive volumes have recently appeared - see refs 11 & 12, Chapter 2). There is, of course, an immediate problem of agreeing on a suitable definition of mini-steelworks and the entrepreneurial nature of many businesses based on the mini-steelplant route compounds this problem. Nevertheless, as is shown by the lucid review in the opening chapter, it is quite possible to derive a working definition of a mini steelworks. The succeeding chapters deal with steelmaking in a linear fashion; a survey of raw materials supply being followed by independent analyses of arc furnace practice, casting and rolling. The volume is rounded off by a consideration of the important topics of energy costs and environmental factors. As anyone associated with iron and steelmaking well knows, the indus try is not the exclusive preserve of the metallurgist, although he plays a prominent role in its activities. For this reason, it is hoped that the level of treatment will commend the book to a wide readership. that includes non-metallurgical professionals in plant management and elsewhere, as well as industrial metallurgists. Lecturers in universities, polytechnics and colleges of further education should find this volume useful as a course reader for final year and postgraduate studies of steelmaking.
Clean Steel
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Author : Iron and Steel Institute
language : en
Publisher:
Release Date : 1963
Clean Steel written by Iron and Steel Institute and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1963 with Steel categories.