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the impact of the acquisitions on companies’ financial statements and underlying business.

the impact of the acquisitions on companies’ financial statements and underlying business.
Please use size 10 font arial double spaced
need 3000+ words and the rest pages for exhibits
MOS 4465A – HAND-IN ASSIGNMENT – Fall 2014
Select two public companies who have undertaken an acquisition of a subsidiary within the past three years. Use publicly-available information on the companies, such as annual and quarterly reports, company websites, and investor presentations to research the impact of the acquisitions on both the companies’ financial statements and on their underlying business.
Your paper should cite all sources used (Bibliography, end notes). Please attach copies of relevant extracts of materials used (e.g. relevant pages from annual reports).
The paper should include a discussion of the following for each of the two companies selected.
Details of company acquired (10 marks)
• Purchase consideration (amount and nature)
• % ownership acquired
• Date of acquisition
• Was the acquisition done in multiple steps or all at one time?
Allocation of acquisition differential (10 marks)
• What was the amount of the acquisition differential?
• What was it allocated to?
• How is it being amortized?
• Have there been any goodwill impairment losses or other acquired asset impairment losses reported since the acquisition?
Accounting Policies (10 marks)
• GAAP followed by the company (Canadian, US, IFRS)
• What does the company disclose regarding its accounting policies for investments in subsidiaries and other investees?
• What disclosures has the company provided regarding the timing and expected impact on their financial statements of conversion to IFRS (for Canadian companies)?
MOS 4465A – HAND-IN ASSIGNMENT (continued)
Impact of Acquisition on Financial Statements: (20 marks)
• Impact on balance sheet in year of acquisition
• Impact on income statement in year of acquisition
• Impact on cash flow statement in year of acquisition
• Has the acquisition impacted the company’s exposure to foreign currencies (e.g. revenues/expense streams in foreign currencies, investment in foreign operation)?
Note Disclosures on Acquisition: (10 marks)
• Do note disclosures pertaining to the acquisition meet Handbook disclosure requirements for business combinations?
• Have pro-forma financial statements been provided?
Strategic Rationale for the Acquisition: (20 marks)
• Reason why company was acquired
• Likely impact on future operations and profitability of company
Conclusion: (25 marks)
Your paper should conclude with a comparison of the acquisitions made by each company to one another. This should include the following points:
• Which company’s acquisition is likely to have the most significant impact on the consolidated entity (e.g. size, scope of operations)?
• Has one company provided better quality financial statement information regarding the acquisition than the other?
• Which company’s acquisition do you believe is more likely to create value for the shareholders of the parent company?

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The Realistic Moral Right to a Basic Minimum of Accessible Health Care

The Realistic Moral Right to a Basic Minimum of Accessible Health Care
Your assignment is to write a paper of no more than one page in length (and, preferably, no more than one paragraph — see below) that analyzes one specific ethical idea from the current course material. You choose the idea to write about; the point of the assignment is to reflect deeply on a topic that matters to you. If you need help selecting a topic, consult your instructor. In general, a good strategy is to write about whatever you consider to be the most important (or interesting, relevant, controversial, wrongheaded, or strange) point raised in the reading.
What exactly do you need to do?
Review the supplemental materials. Make sure you have read the assignment carefully enough to be able to make a considered judgment about your topic. Remember: Your Reflection Paper must focus on a single topic, so make sure that you have identified just one point to write about.
Review relevant Discussions. Take some good reading notes and try summarizing crucial points concisely and clearly.
Reflect on what you have uncovered, with an eye to forming your own opinion about the text and about the topic. Questions you might want to consider include:
Of the issues discussed in the text, which topics are most important to you?
How much ethical theory can you apply to your own experiences? Explain.
After applying ethical reasoning, would you view the situation differently? If yes, how so?
These reflections will provide the raw material for your Reflection Paper. Your paper should be a carefully crafted distillation and summary of your reflections. You may use up to one page, but a single, superb paragraph is preferable. Here’s one format you can try:
First: A sentence that clearly and concisely identifies your topic. Your sentence should be free of jargon (or it should explain any jargon that is absolutely necessary), and it should immediately get to the heart of the matter. Don’t start with a general introduction to your topic and then take four or five sentences to describe it — your goal is to crystallize the essence of the topic in one excellent sentence.
Concision, clarity, and focus are crucial.
Second: A sentence that explains the philosophical significance of your topic. You can explain how it fits in with the rest of this week’s assignment, how it connects up with other issues we have read about or discussed, how it has affected you or your life or why you find it important or interesting. You may spend several sentences doing each of these things if you wish, but an excellent sentence focusing on just one of them is vastly preferred to a mediocre “kitchen sink” answer.
Third: A sentence that sets out your opinion about this topic. To maintain focus and clarity, it is best to write about just one evaluative point as concisely and carefully as you can. Space may remain to raise a second point, but only do this if you are sure that the rest of your paper is just right.
Fourth: A sentence that provides the ethical reasoning that would support your opinion or stance on the issue: This sentence should clearly demonstrate your understanding of the ethical theory used (utilitarianism, virtue ethics, ethics of care or kantian ethics) to support your position.
Fifth: A statement of conclusion. Your conclusion should tie your thesis (specific issue) to your stance or opinion through the ethical reasoning to conclude an ethical position.
Leave yourself enough time to rewrite, edit, and proofread your paper. (Hint: A sufficiently clear, focused, and concise paper should “sound right” when you read it out loud, and should be reasonably clear to a friend who is not in the class.)
You can see examples of successful and unsuccessful Reflection Papers, as well as instructor comments and suggestions, in the “Guide to Writing a Successful Reflection Paper.”

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Practical Application Assignments

Practical Application Assignments
Read the assigned chapter of the Psychological Science in Action text, and choose 1 of the 3 Practical Application Assignment prompts from the end of the chapter to complete. You must label your paper with the prompt number to identify which PAA you are completing. Your paper should be about one page of double-spaced texted (preferably, no longer than two pages), and it must address all aspects of the prompt. While no in-text citations are required, you must cite your source(s) of information at the end of your paper (each chapter in the Psychological Science in Action book contains the reference for the article at the end of the editor’s note). Acceptable outside sources (if utilized) include only peer-reviewed journals and educational websites (no Wikipedia). You can use any formatting style (APA, MLA, etc.)

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review on book

review on book
Overview
For your third and final article, your job is to write a review of Patti Smith’s memoir, Just Kids, published in January of 2010. This assignment is weighted the most (15%) of all critiques written this semester, so make it count.
Writes Janet Maslin in the New York Times’ book review: “Just Kids” captures a moment when Ms. Smith and (Robert) Mapplethorpe were young, inseparable, perfectly bohemian and completely unknown, to the point in which a touristy couple in Washington Square Park spied them in the early autumn of 1967 and argued about whether they were worth a snapshot. The woman thought they looked like artists. The man disagreed, saying dismissively, “They’re just kids.”
Guidelines, and guiding questions
1) THE BASICS
• “A book reviewer,” explains Maslin in the McLeese textbook, “has some very basic work to do. He or she has got to explain what this, who wrote it, what it’s trying to do and whether it succeeds. Starting from scratch. If you can present all that in an interesting way and hold the reader’s attention throughout, you’re doing it right.”
The above quote is a good guide, not only for your article but also as a manager for your emotions: if you begin to feel overwhelmed by the sheer amount of content present in the book, refer back to the basics.
2) TIPS, FRAMEWORK, OPINION
• In chapter 8 of the McLeese book, which details book reviews, McLeese writes: “…book reviewing is the only form of arts criticism where both the art and the review are in the same medium—words written about words. The reviewer thus has “show, not tell” by including passages of the actual work within the review rather than (or in addition to) describing the writing. “
• In the interview with Maslin in the final pages of chapter 8, she speaks about her book review process. Read this again, particularly questions 1, 5, 6, 7 and 8.
• Effectively utilization the four elements of a critique: description (summary, genre, e.g.), context (genre, time period, e.g.), interpretation and evaluation. Consider developing an assessment before you write the critique.
• Clearly express your opinion so that the reader is informed as to whether or not he/she should buy the book.
• Read, read, read. We will read and examine book reviews in class, and for homework, but consider reading much more. Seeing how other get it done, for better or for worse, will serve you well.
Formatting
• 1,000-1,500 words. No silly fonts. Double spaced. Normal margins.
NO SOURCES

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Empathy will change how children view bullying

Empathy will change how children view bullying
working on a research assignment. The hypothesis is that Empathy will change how children view bullying. In this research you used a questionnaire to ask children their beliefs on bullying, then did empathy training and after the training gave them the same questionnaire.
My assignment is to write a literature review and discuss the following.
* research-able problem identification
*development of theoretical framework
*identification of dependent and independent variable.
*conceptualization and operationalization of variables.
*formulation of research hypothesis or questions.

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Transnational America

Transnational America
Read the following excerpt about Imad Daou’s experience following the terrorist attacks on September 11, 2001. How might we fit his experience within the long history of the United States’ treatment of immigrants and immigration policy? You should use his story to explore the legal, cultural, and demographic arc we have explored in this class. This excerpt was taken from this (longer study),
http://www.immigrationpolicy.org/sites/default/files/docs/Targets%20of%20Suspicion.pdf
Guidelines:
These questions are designed to speak to broad themes we have discussed during the quarter. You should look to incorporate a diverse range of evidence drawn our from readings, lecture, and discussion to support your statements.
The quality of an answer depends upon your ability to demonstrate a working knowledge of our material. That is: have actively thought through these subjects, synthesized them in your head, and dug a bit further?
The essay should include a title.
12 pt font, 1” Margins, Double-spaced
Attribute your ideas. If you want to quote or refer to a source, identify the person and page number (i.e., as Gabaccia suggests, “americans’ awareness and attitudes toward immigrants and their foreign relations changed dramatically with America’s role in the world.” (10).
While outside research is not encouraged, you are welcome to bring in other materials, if appropriate. Footnote any outside research sufficiently+ so I can locate the original source.

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Human Sexuality Throughout History Time-line

Human Sexuality Throughout History Time-line
The textbook describes the various historical-cultural influences that have affected human sexuality. These historical-cultural influences include such events as the sexual revolution, the control of conception, the emergence of contraception, as well as the redefining of gender roles throughout history. Many of these events changed the way sexuality is viewed today. Using Prezi (http://prezi.com/), create a time-line and identify several important historical events that you believe influence sexuality today. Evaluate each of these events according to its significance in history and culture. Place the date, a brief description, or even a video clip of the historical-cultural influence. Prezi Tutorial: Get started in Prezi
https://www.youtube.com/watch?v=bluOTt_e4qU&list=PL09A34EF19596B7BB&index=1

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Portable Gaming

Portable Gaming
Assignment: Portable Gaming Paper
Talk about Portable Gaming
In this module, we looked at handheld video game platforms such as the Game Boy, Nintendo DS, and PlayStation Portable, as well as some of the key titles during that time.
By the end of the module, students should be familiar with these handheld video game platforms and the key titles during that time.
Original Game Boy games
Game Boy Color games
Lynx system review
Neo Geo Pocket color TV ad
Various GBA games
Nintendo DS – Nintendogs
Nintendo DS – Brain Age Ad

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Informed consent in human research

Informed consent in human research
We will be evaluated according to these points :
1- Relevance or significance of the topic to law, ethics, or policy dilemma or problem in public health
2- Quality of presentation of the problem
3-Use of examples, evidence, support, data, or argumentation in your essay
4- Success of your paper in proposing new, novel, or underappreciated solutions to the problem or success of your overall argument for/against a particular legal, ethical, or policy approach to problem
5- Opening, introductory paragraph on what you will argue
6- the legal standard for informed consent (in both clinical care and research) is called the reasonable person standard. , investigate a bit what this legal concept means. Is it enough? Are there other, better standards?

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Language Development

Language Development
“Objective:
The journal article report will reflect discovery and interpretation of pertinent topics related to language development. It should address how language develops and how it can be fostered or impeded by instructional strategies, teacher’s action, materials, or the child’s environment.
Purpose:
As professionals, good teachers read and reflect upon professional literature relevant to their teaching. This activity is designed with two main purposes: to demonstrate use of the professional literature of teaching; and, to create a knowledge base for the development and importance of language and strategies for fostering it.
Format/Directions:
Open with an opening paragraph about the journal article topic and its relevance to language development. Write synthesizing the articles content, identify major points and noting any consistencies or inconsistencies presented in the ideas.
Suggestions:
This assignment should represent personal beliefs about the article’s content, and should be concise and well-written. Include your own ideas about how the articles ideas can or cannot be implemented in the classroom. Avoid simply recapping the article. “