Horizontal Agreement Analysis

Horizontal Agreement Analysis
Agreement between 2 or more enterprises that are at the same stage of production chain and in the
same market. Horizontal agreements are made to develop a healthy relationship between
competitors where agreements are for sharing risk, making cost saving, pooling know how
launching innovations faster. But in reality such agreement can prompt violations of anti–trust laws
agreements to fix prices or to allocate territories waste society's resources, create efficiency and
injure consumer welfare. Terms set out in u/s 3(3) clauses a & d shall be presumed to have an
appreciable adverse effect on competition (AAEC). 1. Agreement regarding Prices – arrangements
not directly / indirectly fix the purchase/sale price. 2. Agreement regarding ... Show more content on
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FACTORS RELEVANT FOR DETERMINING APPRECIABLE ADVERSE EFFECTS
APPLICABLE TO HORIZONTAL AGREEMENTS Before holding any horizontal agreement as
void under section 3(2), the CCI has to look into the factors mentioned in section 19(3). In other
words the parties lead the evidence to prove these factors in order to show the absence of an AAE or
the presence of pro–competitive effects of the horizontal agreement. Section 19 – Inquiry into
certain agreements and dominant position of enterprises (3) The Commission shall, while
determining whether an agreement has an appreciable adverse effect on competition under section 3
have due regard to all or any of the following factors, namely– (a) creation of barriers to new
entrants in the market; (b) driving existing competitors out of the market; (c) foreclosure of
competition by hindering entry into the market; (d) accrual of benefits to consumers; (e)
improvements in production or distribution of goods or provision of services; (f) promotion of
technical, scientific and economic development by means of production or distribution of goods or
provision of services. The 1st three factors are anti–competitive whereas last three are pro–
competitive. CCI tests agreement both vertical & horizontal on the touch stone of all the factors to
have a balanced
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Car Care 101: Basic Car Maintenance Tips
Status, independence, travel–these are only some of the things we associate with owning a car.
While all these may be true, it's worth noting that owning a car isn't all fun and games. Like any
investment, car owners need to apply certain measures to ensure their vehicles stay in excellent
condition. It's this 11–letter word many owners often perceive as a necessary evil: maintenance.
Car maintenance need not be such a painful task, though. With the right tips, information and
attention, keeping your car running well and smoothly should come easy. Here, we've simplified
everything for you as we share basic car care and maintenance tips you need to keep in mind.
Check and change oil – Oil is to a car's engine as blood is to a human being. In other words, without
it your vehicle won't be going anywhere. Thus, it's important to check and change motor oil
regularly, or as specified in your car owner's manual.
Have a look at the fluid levels – One of the simplest ways to keep your car in good condition is to
ensure that you maintain the correct fluid levels. This includes the transmission, power steering,
wiper, antifreeze and brake fluids. Checking all of your vehicle's vital fluids will spare you from the
unnecessary repair expenses and ensure your and your passengers' safety. If you're not sure about
the proper procedures of checking your car's fluid levels, refer to the car owner's manual or visit
your mechanic.
Inspect cooling system – Just like our bodies, a

Pros And Cons Of Leasing Vs. Buy
Lease vs. Buy 1. Introduction:
In today's world, customers often face a dilemma about whether to buy or lease. Lease is an
agreement in which one party gains a long term rental agreement, and the other party receives a
form of secured long term debt. On the other hand, buying involves transfer of ownership from
seller to buyer. Buying or leasing decision depends mostly on customer's preference. There are many
factors to consider before taking a buying or leasing decision. 2. Factors Influencing Buying vs.
Leasing Decision:
Following are the factors a customer should consider before taking a buying or leasing decision. 3.1.
Advantages of Leasing: 1. Low monthly payment: Monthly lease payments are 30–60% lower than
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Down payment: For purchase loans usually customers are required to make a big down payment. 2.
Monthly payments: Monthly payments for purchase loans are higher than for lease. 3. Depreciation:
The moment a product is sold it is considered as used product and price of the product is less. There
are some exceptions to this rule as land; gold etc. usually appreciates over time. For other products
customers are actually buying products that will depreciate over time. 4. Maintenance: Maintenance
cost is high for purchased products as after manufacturing warranty runs out customers need to pay
maintenance cost. 5. Technology: In today's world technology changes rapidly. By buying a product
a customer is stuck with that product or need to sell that product at depreciated price to get latest
product. 6. Life plans: Buying may be disadvantageous to people who are expecting changes in their
life. For example, from a single professional someone can become a parent of three in 3 years. So
for him/her selling a compact car after three years and replacing it with minivan is would be more
expensive then leasing the first car and simple returning it. 7. Hassle of disposing: For purchased
products a customer needs to take the hassle of selling or recycling it.
3. Lease vs. Buy Scenario:
Now I am going to compare between buying a car vs. leasing a car. For this purpose I am assuming
the customer is going to take a purchase loan. Another

Lego Features Of Lego Blocks
Contents
Current Product 1
Current Price 1
Current Place 3
Current Promotion 4
New Direction 6
References 8
Current Product
LEGO blocks can be quite expensive for different sets, for example, a Star Wars Death Star set is
$499 (walmart.ca, n.d.), but LEGO also has sets for beginners that can be very inexpensive. LEGO
would be categorized shopping product, as they have the potential where customers are willing to
invest time and effort, and there are many other brands of toys to be considered.
In North America the Death Star Set has reached its maturity stage as the brand has begun shipping
this major item to retailers, such as Toys 'R' Us. Even as the item has hit this stage it has continually
hit high reviews on both the LEGO website and the retailer's websites. For this specific item LEGO
has continued to use a cobranding strategy for every Star Wars product that has been introduced to
the product line. LEGO has mainly used this strategy for most of their products; for example LEGO
has many cobrands such as Indiana Jones, Marvel, DC Comics, Minecraft, as well as many other big
brands that are very popular.
LEGO has continued this same strategy as it brings many fans from different brands to be able to
build and play with sets that are replicas of the movies actual vehicles and various other parts from
the movies or the games. To put into perspective, the LEGO Star Wars product grossed a net profit
of 648.7 million euros in 2012.
Current Price
LEGO is a

Price Fixing : The State Wins
Price Fixing
Q: Who wins?
A: The State wins because "illegal price fixing includes setting minimum or maximum prices or
fixing the quantity of a product or service to be produced or provided," (p.176). Foundation
established a maximum fee schedule, thus fixing a maximum price and engaging in a per se
violation of Section 1 of the Sherman Act. The State wins because Foundation established a
maximum fee schedule and participated in a price fixing per se violation of Section 1 of the
Sherman Act according to page 176 of the textbook.
2. Division of Market
Q: Who wins?
A: The United States wins because Topco had a series of member stores that agreed to sell only
Topco brand products within an exclusive territory. This is sufficient proof ... Show more content on
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It is clear that the Mercedes–Benz vehicles are tied to the Mercedes–Benz parts, and that MBNA is
guilty of a tying arrangement and thus a violation of Section 1 of the Sherman Act.
4. Resale Price Maintenance
Q: Who wins?
A: According to the textbook, resale price maintenance is " a per se violation of Section 1 of the
Sherman Act that occurs when a party at one level of distribution enters into an agreement with a
party at another level to adhere to a price schedule that either sets or stabilizes", (p. 178). The case
specifies "the retail price fixed by Union Oil for gasoline during the period in question was 29.9
cents per gallon," and "the franchise agreement provided that all dealers must adhere to the retail
price of gasoline as set by Union Oil," (p.191). The case notes earlier "Union Oil could cancel if a
dealer did not adhere to the contract," (p.191). This evidence is enough to say that Union Oil had set
a fixed price for gasoline, and required that all of their dealers sold gasoline at that price. If the
dealer did not comply, the partnership could be terminated. This evidences that Union Oil had
entered "into an agreement with a party at another level to adhere to a price schedule

Victoria Home Flooring
Carpet and Floor Coverings
Category: Carpet and Floor Coverings
Sub Topics you can mesh together or touch on individually: – carpets that add value to a home,
Choosing the right materials for you, Victoria's climate and its effects on hardwood etc
Flooring is an expensive purchase that you will have to make several times while you live in your
home. Getting the right floor covering in terms of expense, up keep and resale value is something
that homeowners care about.
There is no perfect flooring type. Decide which features are most important to you, and then choose
the type of flooring that delivers those features. When choosing among different flooring options,
keep your expectations balanced.
Victoria Homes trusted partners offer premium services and products at a discount with financing
options and a cash back loyalty program. ... Show more content on Helpwriting.net ...
Some floor covering are simply just better suited than others in certain rooms. For example you
would never carpet a kitchen or bathroom but tile or linoleum can be a great choice. Hardwood or
tile can be a superior choice for entranceways and high traffic areas both for their beauty and
durability. Bedrooms and living rooms are carpeted because of the comfort that they provide.
Walking into a carpeted room gives you a comfortable, cozy, and welcomed feeling.
What type of flooring do you want, with so many choices how do you decide? Should you buy
carpet, hardwood, or tile?
Carpet is a textile consisting of an upper layer of pile attached to a backing. The pile is generally
made from wool or a man made fibre such as polypropylene, nylon or polyester. Nylon is the most
common material used for construction of carpets.
What are the benefits of carpeted floors?
Choosing carpet has numerous

The Cost Of The Asset
Under generally accepted accounting principles, assets both tangible and certain intangible assets
that have an estimated useful life of more than one year but not infinitely should be allocated and
depreciated, amortized or depleted. The cost of the asset needs to be determined as well as any
possible salvage or resale value estimated. The total cost of an asset needs to not only include the
purchase price of the item but also sales taxes, installation costs, freight and interest (if applicable).
Costs currently or that are incurred in the future for maintenance and repairs is only an expense and
does not change the value of the asset. Basically, all costs that were necessary to allow the asset to
become useful should be capitalized. Depreciation, amortization and depletion are acceptable
methods used under U.S. GAAP to charge the cost of an asset used in a company's day–to–day
operations to expense over the periods benefited systematically. Depreciation refers to prorating
tangible and intangible asset's cost less any salvage value evenly over the useful life of the asset. For
an item to be considered an asset, it must intended for operations of the business and not for resale.
Useful life should be reasonable but can vary from one asset to another from one view point to
another. Estimated useful life is the time period in which an asset is expected to contribute to
usefulness to a company. Not all assets will have salvage value. With the exception of land, all
assets are

Economics Case Study: Olive Hill Farm
to me, Sean 1 hour agoDetails IOE 201 Economic Decision Making Term Project Case Study: Olive
Hill Farm Instructor: Debra Levantrosser Team members: Justin Rogers Jack Zohoury Sean Jager
Date: Febrauary 23, 2016 University of Michigan Industrial and Operations Engineering Abstract
Grappling with the potential purchase of Olive Hill Farm, we decided to conduct a financial analysis
to determine whether the project should be taken or not. Our financial analysis include scenarios for
the best, worse, and most likely outcomes of purchasing the farm. For each scenario a Net Present
Worth (NPW) and an Internal Rate of Return (IRR) was calculated and compared. This revealed that
there was little gain for the worst case scenario and large gains for the other two scenarios. A
sensitivity analysis and a break–even analysis was also conducted. The sensitivity analysis identified
the most influential factors on the NPW. In the end, the analysis favored buying Olive Hill Farm
because it would be a low risk, high reward investment. 1. Introduction: 1.1. Olive Hill Farm
Overview: Olive Hill Farm is a plot of land which is 40 acres large, of those 40 acres, 15 acres are
used to plant olives tree which ... Show more content on Helpwriting.net ...
The factors we looked at were the yearly yield, the salvage value, and the wholesale unit cost.
Through our sensitivity analysis, the profitability of our olive farm is most sensitive to changes in
the yield of olives. Out of these three variables, maintenance costs have the least effect on our farm.
If, for example, both maintenance costs and wholesale unit sales remain at their expected values, but
our annual yield is cut in half, our IRR drops to 9.82% and our NPV is –$6,662.98. This is with a
very conservative estimate of a 10% MARR. In this situation, the farm would just about break

Sandwell Paper Analysis
Company Background: Sandwell Paper Company is a large paper wholesaler, which ties its roots to
Omaha, Nebraska in the 1980s. The firm started in sales and distribution to its consumers and
bought its paper from other wholesalers. Sandwell Paper Company grew as its sales grew and
eventually became a warehouse operation of its own. The product line includes fine printing and
industrial wrapping grades of paper. The fine printing paper line is the more profitable as well as
specialized of the two parts of the paper product line. The printing line is profitable because printers
don not want large inventories but want fast delivery and for this reason they are pay premium to
wholesalers to keep inventories of wide range. They want to ideally ... Show more content on
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Warehouse space is critical and pricing is competitive so a thorough and critical approach is crucial
in order to make changes. The company's motto is too not price cut like their competitors, but
instead maintains their prices to play a defense strategy. Up to three items are introduced quarterly,
and are introduced with sales contests to promote the items. This is not always successful,
sometimes sales people are unable to sell the items. A sales person assists salespeople on calls. The
three categories will be divided below and each division will have recommendations. A. Printing: It
would be pertinent to train employees in the printer sector in exceptional customer service. No
customer or end user should have to deal with a disgruntled or frustrated employee. Employees
should be professional and trained how to deal with a wide range of customers, or situations that can
arise. To disgruntle a client means the possibility of having negative word of mouth, which could
result in customer loss to a rival company. Training would allow managers to see more of the
expertise of people and increase the foundation of building internal relationships. This would also
facilitate customer responsiveness when we have unhappy customers.
Implementing more control of inventory would keep products such as the Medallion paper in circuit.
It would also be beneficial to have a company website that would promote its price, quality and
press run ability. It is recommended

Vertical Price Maintenance Case Summary
Resale price maintenance (RPM) also referred to as vertical price fixing according to Sheffet and
Scammon, is a controversial pricing practice for managing retail distribution channels . This pricing
practice as Jedlicková points out, involves vertical agreements between a supplier and its
distributors (manufacturer and her retailer) which establish a minimum retail price at which the
latter will sell her products . This trade restraint permits a manufacturer to limit the normal pricing
behaviour of its resellers and although common and essential in a market consisting of bilateral and
multilateral arrangements, the restrictive aspects of these agreements lessen competition, primarily,
inter–brand competition .
Certain trade restraints, under ... Show more content on Helpwriting.net ...
An agreement between the supplier and a reseller could be considered both a vertical agreement
(between supplier and reseller) and horizontal (between a seller and a competing reseller). The view
that equates vertical price agreements with horizontal price agreements and hold that each should be
treated the same way under the antitrust laws has no support in antitrust economics . Since Sylvania,
lower courts have judged dual distribution agreements under the rule of reason, and the Supreme
Court has never addressed the issue expressly . In Leegin, the plaintiff argued that the agreement
was horizontal due to the dual character of Leegin's distribution: independent distribution through
stores such as the plaintiff's, and semi–direct sales through stores in which Leegin's president had an
ownership interest . Some of the questions at oral argument suggested a sensitivity to the difficulties
of distinguishing vertically driven from horizontally driven minimum RPM agreements. Justice
Ginsburg noted that it was "somewhat difficult to distinguish vertical from horizontal in this context,
that in fact, "the agreement that the manufacturer made with the dealers was more successful in
getting a horizontal accord among the dealers than if the dealers had attempted it themselves, in
which case some might have held back." Justice Stevens followed up with a more pointed question:
"Why should that be any different from the arrangement where those dealers all got together in the
convention and recommended to the manufacturer that he impose a vertical restraint of precisely the
same dimensions?"

Why Or Not Your Roof Needs?
Deciding on Whether or Not Your Roof Needs to Be Fixed
The best way to figure out whether or not you 'll need your roof fixed before putting it up for sale on
the market, is to look at the current market itself, check into all of the sales activity in your general
area, and take a good look at your home. Before listing your home, having a local service provider
go up and take a good look at your roof to see if it could possibly raise any problems with potential
buyers.
If the inspection comes back with potential issues with your roof, whether they are minor or major,
then you definitely need to make a decision. The person who did the inspection could probably tell
you what it would cost to have it repaired, and may even do it ... Show more content on
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Homes that are upgraded, have all of the necessary repairs, and are overall in great condition have
all of the necessary potential to sell faster, and for a lot more money, as well.
As an added step, have a roofing specialist conduct a maintenance service and further certify your
roof for an additional four to five years. Once you have this certification for your roof, you will be
able to show each potential buyer that they will not have to worry about any issues with the roof for
the duration of the guaranteed period. Doing so will also add double the value that basic or
extensive, depending on how much work your roof needed after the inspection, repairs that needed
to be done in the first place.
Replacing All of the Old Windows in Your Home
A lot of homeowners forget that replacing their old windows is the most important aspect when it
comes to renovating, upgrading, and improving your home before you put it on the market. Old,
outdated windows must be replaced with new ones for the purpose of energy efficiency, and is more
often than not an issue of safety, as well.
Even though replacing all of your old windows may be a bit costly, depending on how large your
home is, the size of the windows that are needed based on their dimensions, and the total number of
windows that need to be replaced, it 's a task that is worth it in more ways than one.
As previously stated, replacing your old windows is also done

T & T Real Estate Executive Summary
Mission Statement
The mission of T & T Real Estate, LLC is to establish a portfolio of income producing real estate
assets over the next 15–20 year that will produce supplemental income for retirement to the two
principal owners. The principals of T & T Real Estate, LLC will manage the company in a
conservative approach that will allow them to maintain their current full time employment. The
company will seek to invest in one to two properties per year. To acquire the capital needed for
reinvestment T & T Real Estate, LLC will seek to purchase residential properties that have the
potential to generate an immediate return on investment after rehabilitation and will be resold. Those
proceeds will then be used to supplement the investment of a second property that be rented as an
income producing asset all the while ... Show more content on Helpwriting.net ...
The company will also target younger individuals who may have student loans and are not ready to
purchase a house of their own while having other debt obligations. Due to the close proximity of the
local college and the military installation the amount of potential tenants is greatly increased.
Product/Services Plan
T & T Real Estate, LLC provides clean, quality homes to well qualified tenants. The primary source
of revenue is rental income. Supplemental income will include forfeited deposits, late charges,
application fees, pet charges and lease termination charges.
Marketing Plan
The marketing plan will be to advertise for free on–line with free classified postings and potentially
market proprieties in the local newspaper. James Trudell works on the local military installation and
can market for free with word of mouth. James has access to hundreds of potential tenants who have
just moved into the local area and are looking for a place to live.
Operations

The Case Study of “Bookoff, Amazon Japan, and the Japanese...
The Case Study of "Bookoff, Amazon Japan, and the Japanese Retail Bookselling Industry"
Una Hu
1 Why is the profitability of large Japanese retail booksellers relatively poor and their scale
relatively small?
According to the case, 'stagnation in sales along with the steady increase of costs over time has
reduced the profitability of both large chains and small stores' (Peng 2009, p. 391). There are several
reasons that results in the relatively poor profitability of large Japanese retail booksellers and their
small scale.
Firstly, the Saihan system, i.e. Resale Price Maintenance, is the most important factor. The system's
price–fixing policy rules out the price competition (Peng 2009, p. 390), which would be a normal
competitive ... Show more content on Helpwriting.net ...
387–395). The large number of bookstores is competing with each other for similar products with
similar price. In addition, the Japanese retail bookselling industry has already become an
oversaturated market nowadays (Peng 2009, p. 391). Therefore, the rivalry among retail bookstores
becomes fairly intense under this circumstance.
Also, it is almost certain that potential new entrants can be threatening, owing to the weak
competitive power of existing bookstores, to be more specific, their small scale (Peng 2009, pp.
387), i.e. little economies of scale (Peng 2009, p. 37), the lack of uniqueness in their products with
similar price (Peng 2009, pp. 390), i.e. shortage of non–scale–based advantages (Peng 2009, p. 37).
In addition, the scarcity of entry barriers set by the Japanese government is another factor (Higuchi
2007). 'Entry barriers are advantages that incumbents have relative to new entrants.' (Porter 2008)
Additionally, the number of publishers and wholesalers is relatively small compared with the
bookstores. Therefore, these distributors have high bargaining power, i.e. they have the choice to
favor larger book retailers over small ones because of the Consignment Sale System, i.e. they can
obtain higher profit due to larger retailer's lower return rate (Peng 2009, pp. 388–389).
Moreover,

Pros Of Leasing
In the vast majority of situations here in the United States, I recommend leasing over any other ways
to finance and drive a car.
This might surprise you.
Because we have been brainwashed that leasing is a fool's way to drive a car.
But when we exploit the benefits of leasing (and avoid the common traps), we are able to drive a lot
more car for a lot less money over our lifetime.
*** We all know leasing is confusing
Leasing is meant to seem complicated.
This is done on purpose, because it tricks (most) people into making poor financial choices. And
these bad decisions puts more profit into the dealer's bank account.
But when we exploit leasing in our favor, it is almost always cheaper than any other form of
financing a new car.
*** ... Show more content on Helpwriting.net ...
I am about to share with you the big loophole of new–car leasing.
Ready?
Here it is...
It is a secret that most people do not know about.
It is the secret that gets most people thinking leasing has mileage and damage penalties.
But the secret is this:
The legal loophole around paying for end–of–lease penalties is to get the dealership to buy our car
back from us (instead of turning it in).

Let me repeat this, because it is the secret to get more car for less money.
At any time during a lease, we can sell our leased car to any dealership on the planet. It does not
matter if we sell a leased Toyota to a BMW dealership or a leased Audi to a Honda dealership.
Because as soon as we sell the car to the dealership, the lease company gets paid off and cannot
charge us for end–of–lease extras.
This is known as a "early lease buyout".
It is the cost that anyone can buy the car for. And it is calculated at the same time we sign the lease
paperwork.
Even better, some dealerships will offer us more for our leased car than the early lease buyout.
Why? Because they can flip our leased car and sell it used on their lot for a ton of profit. (More on
this

South Africa Competition Policy Originates From The...
South Africa competition policy originates from the Regulation of Monopolistic Conditions Act,
1955 (Act No. 24 of 1955). There was a need to prevent dramatic increases in oligopolies hence a
review of the Act in the 1970s that found that the policy had been unsuccessful in preventing a
dramatic increase in oligopolies. Thus, the Maintenance and Promotion of Competition Act, 1979
(Act No.96 of 1979) was introduced which was administered by the Competition Board.
Amendment of the Act gave further power to the Competition Board, including the ability to not
only eradicate new concentrations of economic power but also existing monopolies and oligopolies.
However, on both substantive and logical grounds the amendment to the Act still had flaws that
prevented the effective application of competition law. This is contradicting the main objective of
promoting competition in SA.
Economic policy in SA was formed with dependence on extraction industries such as gold and
diamond extraction. In the 19th century these industries were isolated from world markets. Policies
in these industries protected investors whom most were foreign. When government realised the risks
of over–specialisation in the mining industry it adopted policies that encourage farming and local
manufacturing. Monopoly concessions were issued around the 19th century. Ensuring manufacturers
benefit from low input costs such as electricity and steal, through protective tariff barrier, and
supplied by state owned

Cmo Case Study
Millions of leased vehicles are turned in each year, providing used car shoppers with an opportunity
to snag a deal on an off–lease vehicle. In recent years, inventory has crept up as manufacturers use
affordable lease deals to build sales. Fat inventories are worrisome and costly to manufacturers, but
potentially offer sweet deals for consumers provided you know where to look for them. About CPO
Vehicles When customers turn in leased deals, most end up on dealer lots for resale. A much smaller
number may head to auction. So–called off–lease vehicles may look like other used cars and for all
intents and purposes they are. But they also represent inventory manufacturers must move,
otherwise dealer lots fill to overflowing and prices ... Show more content on Helpwriting.net ...
If you visit the manufacturer's website looking for CPO offers, you may find a number of warranty
changes in place, including extending the powertrain warranty. Volvo, for instance, extends its
powertrain warranty to 100,000 miles from 50,000 miles for its CPO fleet. Similarly, Nissan extends
its 60,000–mile powertrain warranty to 100,000 miles. But the warranty enhancements rarely stop
there. Most used car buyers are looking for some type of maintenance coverage going well beyond
the 90–day, 4,000–mile warranty on older used vehicles. For example, Volkswagen extends its
comprehensive warranty by two years or 24,000 miles, whichever comes first. They also kick in
roadside assistance for two years and provide a three–month SiriusXM satellite radio trial
subscription. Mini's CPO deal is also for two years, but for up to 50,000 miles. 2. Financing Deals It
isn't enough for manufacturers to offer warranties, they need to present financing offers to help
move inventory. These change regularly, usually every month, and may cover entire CPO
inventories or select models. For example, Nissan offers 1.95–percent financing for 36 months or
3.95–percent financing for 72 months on CPO inventory. These rates are several points lower than
what most banks and some credit unions offer, and are reserved for customers with top credit. You
should know that if you're not eligible for promotional financing, a loan at a higher rate may still be
available. Brands such as Mercedes–Benz

Life-Cycle Cost Analysis
Life–cycle cost analysis (LCCA) is a method for assessing the total cost of facility ownership. It
takes into account all costs of acquiring, owning, and disposing of a building or building system.
LCCA is especially useful when project alternatives that fulfill the same performance requirements,
but differ with respect to initial costs and operating costs, have to be compared in order to select the
one that maximizes net savings. For example, LCCA will help determine whether the incorporation
of a high–performance HVAC or glazing system, which may increase initial cost but result in
dramatically reduced operating and maintenance costs, is cost–effective or not. LCCA is not useful
for budget allocation.
Lowest life–cycle cost (LCC) is the ... Show more content on Helpwriting.net ...
LCCA can be repeated throughout the design process if more detailed cost information becomes
available. Initially, construction costs are estimated by reference to historical data from similar
facilities. Alternately, they can be determined from government or private–sector cost estimating
guides and databases. The Tri–Services Parametric Estimating System (TPES) contained in the
National Institute of Building Sciences (NIBS) Construction Criteria Base (CCB) developed models
of different facility types by determining the critical cost parameters (i.e., number of floors, area and
volume, perimeter length) and relating these values through algebraic formulas to predict costs of a
wide range of building systems, subsystems, and assemblies. The TPES models can be adapted to
facilities beyond those included in the base modeling system by using SuccessEstimator, a software
package available from U.S. Cost.
Detailed cost estimates are prepared at the submittal stages of design (typically at 30%, 60%, and
90%) based on quantity take–off calculations. These estimates rely on cost databases such as the
Commercial Unit Price Book (C–UPB) or the R. S. Means Building Construction Cost Database.
Testing organizations such as ASTM International and trade organizations have reference data for
materials and products they test or represent.
Energy and Water Costs
Operational expenses for energy, water, and

Government Interventions : An Economic Intervention
Government interventions is an economic intervention by the government or international institution
in a market economy to help impact the economy past basic regulation of fraud and enforcement of
contracts. Government regulations are split into two categories, social regulation and economic
regulation. Economic regulations obtain to mainly control prices. This was intended to protect
consumers and certain companies from more powerful companies. Social regulations obtain to
promote objectives that are not economic, such as safe workplaces and a cleaner environment. My
Government Interventions are the First Income tax, The Interstate Commerce Act, and The Sherman
Antitrust Act. I will evaluate these interventions by describing what it was, what the purpose of the
act was, the primary and secondary costs and benefits of the intervention, and if the intervention was
economically efficient. A law enacted by the government to help control prices is called a price
control. Price controls have two parts, price ceilings and price floors. This law assists producers in
setting the price ceiling and price floor in the market place. Price floors retain the price from falling
below a certain level. A price floor in the market for goods and services is the lowest legal price that
can be paid. Price ceilings keep the price from exceeding a certain level. This helps support the
attempt to keep prices lower for consumers who demand a product. Although the concept of price
ceilings and

The Decision For Us Federal Antitrust Law
In seeking to understand the Supreme Court's judgement in Leegin, two questions immediately
come to mind. Firstly, why would the manufacturer seek to establish a minimum retail price for its
product? Secondly, what are the consequences for consumer welfare, if the manufacturer succeeds
in maintaining a higher retail price?. The first part of this paper attempts to answer these questions
whilst deliberating on the majority and minority judgements of the US Supreme Court in Leegin and
the significance of the decision for US federal antitrust law. The second part of this paper compares
the US Federal and EU approaches to RPM. Several economic theories postulate enhanced
consumer welfare as a reason why a manufacturer might endorse a policy ... Show more content on
Helpwriting.net ...
The economic logic of RPM is to redirect retailers' competitive activities from prices to customer
service. Factors such as price, quality, design and customer service on the part of retailers affect the
demand for differentiated consumer goods. Therefore, by assuring resellers that they will not face
discount price competition from other resellers of the same brand, minimum RPM agreements
encourage retailers to invest in services or promotional efforts to sell that brand against competing
brands. So although RPM may diminish intra–brand price competition among retailers selling the
same brand, Grimes argues that it compensates for this by enhancing inter–brand competition
between retailers as a result of the increase in intra–brand service competition . Affirming this
theory, the Supreme Court recognized in Continental TV that, "when inter–brand competition
exists......, it provides a significant check on the exploitation of inter–brand market power because of
the ability of consumers to substitute a different brand of the same product" . Mathewson and Winter
suggest that increased consumer demand due to enhanced retail services , elicited through a
protected retail margin, will more than offset a negative impact on demand of a higher retail price.
Thus, RPM allows manufacturer to influence the supply of retail service by controlling its retailers'
margins, thereby using retail service as an instrument of inter–brand competition. This

Marble Countertops
Do you desire the glamor that marble countertops add to the kitchens you saw in the kitchen
magazines? Do you want to improve the style, design, and the appeal of your home? Are you
looking for a one–time improvement item that remains ageless and elegant for a long time? You do
not need to search any further. Marble countertops Worcester offers your kitchen, bathroom, bar
area, etc. the elegance and grace it deserves.
Marble is one of the natural stones that remain ageless and never go out of style – the reason it
remains the designers' choice for finishing or remodeling. Marble countertops are one of the magic
finishing to add to your property. Marble is superheated from limestone to form its dazzling
crystalline structure. And that accounts ... Show more content on Helpwriting.net ...
Marble reacts to acid and dirt; they should, therefore, be cleaned immediately they become dirty or
any chemical spills on it.
5. Improve Value and Beauty
They are suitable for home improvement and remodeling projects because they improve the visual
appeal of the home and increases the resale value of a property.
Granite Countertop Company is a leading company offering quality cabinets and countertops with
100% satisfaction guarantee. Save time and money by buying from us, the one stop shop providing
free in–home estimates and design, and installation and maintenance at great prices better than the
competition.
At Granite Countertop Company, we pride on excellent and high–quality craftsmanship that ensures
that our clients get the best value for the money spent. Do you want to remodel your bathroom,
kitchen, or any space in your residential or commercial property?
Contact us for custom kitchens and baths designs and professional installation. In addition to the
unmatched customer service we provide, every project is subject to fast turnaround time. Moreover,
we give free 15 years anti–stain warranty to our clients. When it comes to topnotch marble
countertops Worcester, no one does it better than Granite Countertop

The Foreclosure Crisis Swept The Nation Affecting People...
The foreclosure crisis swept the nation affecting people of all walks of life. It may have had its
deepest reaching impact on first–time home owners. I live this crisis each month when the mortgage
comes due and we barely make our ends meet. As a first–time home owner, I was blindsided by
varying mortgage payments. Furthermore, the processes in place that were designed to allow relief,
only provided temporary respite from the stresses of home ownership. The stories among
homeowners are likely very similar and the outcomes equally alike. The mortgage process is
daunting and has ended in heartache and disappointment, leaving potential home owners to pursue
alternate home–ownershipoptions.
The Keeping Homes Affordable option is only as good ... Show more content on Helpwriting.net ...
It remains unaddressed and therefore unresolved.
Another option for potential homeowners and those bouncing back from these terrible experiences is
LEHC's. These Limited Equity Housing Cooperatives are corporations in which residents buy a
low–cost share of the ownership of a building but are limited to the return from resale of the housing
(Graves). These are residences where the tenants buy membership into the housing cooperative
association and consent to a property occupancy agreement. It is a non–profit rental or leasing
agreement, and most of the income results from the "rent" that is paid by its residents. These coops
are available at several income levels. Although there is no real point in surplus revenue, some
additional revenue can be set aside to replace assets, cover repair and maintenance costs.
Community Land Trusts are non–profit options that enable participants to own the physical structure
of their home but not the land. It is the land that the home is on that owners lease, similar to that of a
mobile home community in many cases. Mobile home owners can rent lot space to settle their
mobile homes onto. If the owners decide to move and sell their homes, they would usually be
required to sell their home to another income eligible buyer below market value (Graves). Its appeal
is it balances community affordability, responsibility, and flexibility to its residents. The community
can also sustain gardens, build community buildings,

Undominium Research Project
Topic How long does it take for a downtown condominium to resell?  Overall analysis on the sales
performance of second–hand condominiums in Bangkok in comparison to the sales performance of
new condominiums by developers.  The sales performance of second–hand and new
condominiums in Bangkok compared to the sales performance of second hand and new
condominiums in the United Kingdom (Based on CBRE's transaction records)  Analysis of
CBRE's data for the sales performance of resale condominiums in the last 2 years: 'Date listed by
CBRE' versus 'Date sold by CBRE' What are the factors that determine how quickly a condominium
is sold; is price the only factor or are there other factors? Our presentation today will give detailed
information ... Show more content on Helpwriting.net ...
In this slide, you will see that the highest percentage sold is in the Sukhumvit area and that 40% of
these new condominium units belong the high–end grade. On this slide, you will see a correlation
between a building's age and how long it takes for a unit to get sold. For resale properties, the fastest
to sell are units in buildings that are 0–4 years old. Our data also includes off–plan buildings which
were flipped prior to a building's completion. You will see that buildings that are 5–10 years old are
also popular in the second–hand market. On this slide, you will see a comparison of units sold by
location. For a more thorough presentation, we narrowed down our data to only include CBRE's
projects in prime locations from 2015 to Q3 2017; these said prime locations include 1. Central
Lumpini 2. Pathumwan 3. Sukhumvit 4. Silom/Sathorn and 5. Riverside. Though it must also be
noted that for the second–hand market, we do not have any transactions in Pathumwan, which
covers 3 areas namely: Ratchaprarob, Phaya Thai, Sri Ayuthaya The majority of second–hand and
new condominium units are sold in the Sukhumvit area. Sukhumvit is the most popular location for
condominium developments since the area is a known residential area popular to both Thais and
expatriates alike. The supporting facilities and amenities of many residential buildings in the
Sukhumvit area are considered attractive and convenient for

Online Taxi Booking System
ONLINE TAXI BOOKING SYSTEM BY YIMA JOASH GIRE DECEMBER, 2012. TABLE OF
CONTENTS Title Page. . . . . . . . . . . . i Certification. . . . . . . . . . . . ii Dedication. . . . . . . . . . . . iii
Acknowledgement. . . . . . . . . . . iv Table of Contents. . . . . . . . . . . v Abstract. . . . . . . . . . .
CHAPTER ONE: INTRODUCTION 1.1 Background of Study. . . . . . . . . . 1 1.2 Statement of the
Problem. . . . . . . . . 3 1.3 Justification of the Study. . . . . . . . . 3 1.4 Scope of the Study. . . . . . . . . . 4
1.5 Aims and Objectives of the Study. . . . . . . . 4 1.6 Limitation of the Study. . . . . . ... Show more
content on Helpwriting.net ...
Copy all our topics and give to your friends. Then buy their materials from us at a reduced price and
resale to your friends. Call 08064034407 to get the full project. Or simoncy2k@gmail.com?? form
two associations, namely the Road Transport Employers Association of Nigeria (R.T.E.A.N) and the
National Union of Road Transport Workers (N.U.R.T.W). National Union of Road Transport
Workers (N.U.R.T.W) was established in Nigeria in 1978 under decree 21 of the labour amendment
under the then military leadership of General Olusegun Obasanjo. It was and is still under the
Nigeria Labour Congress (N.L.C). There were 43 unions as at 1976 under the Labour congress of
which N.U.R.T.W was the 26th Union in order of importance. Decree 21 was then amended to
decree 26 on the 16th November 1996 which led to the N.L.C reducing the number of unions to 29
with the N.U.R.T.W placed number 16. The Union's present president is Najeem Usman Yasin from
Zamfara State Council. The hierarchy of administration from top to bottom is as follows; After
payment you will get the full project or call 08064034407 or email simoncy2k@gmail.com
PARTNERSHIP After purchasing your own project materials from us, you can become our partner
or representative in your school if you wish. Copy all our topics and give to your friends. Then buy
their materials from us at a reduced price and resale to your friends. Call 08064034407 to get the
full

A Changing Telecommunication Market
Over the last two decades, the telecommunication market has undoubtedly been amongst one of the
fastest growing markets. Telecommunications, by definition, is anything that allows
communications over a distance. The industry has diverged into developing many more discrete
mediums for which we just to communicate. As demand grew, the number of companies that
developed and sold telecommunications devices grew as well and meets almost every imaginable
demand and niche available in the market. The telecommunications industry gains its value by
network externalities. There is little value when only one or two people have the capabilities so it's
crucial that telecommunication firms reach as many customers as they can. Instead of just having a
two–way exchange, technology allows us to have telecommunications networks, which is why
telecommunications is considered a network industry, that can simultaneous transfer data and
information to as many places in just a few seconds. This is applicable to consumers, governments,
and militaries. However, for focus' sake, this paper will hone in on consumer grade
telecommunications. Today, companies are churning out multifunction and multitasking gaming
television consoles, smart phones, computer tablets as fast as consumers can buy them. The
competition isn't just limited to who can produce the most advanced piece of technology, but also
expands to which company can do it the cheapest and win the biggest percentage of the consumers
in the

Target's Argumentative Essay
Target This is the end of low–end shopper. Of the three stores it competes with, Target will hunt
higher paying customer. Walmart customers are not required. Costco has high–end value. Frequently
customers will skip target. Target competes by shelving. Goods will be saved. The retailer will allow
some to save. Costco will skip. Costco did want to seek a higher price. However, Walmart made its
ad more visible. So: People, rich and wealthy take notice. Price allows some stable segment. High
income will cause people to spend. The advantages of odd high price are visible. The only minority
can shop at Walmart. People are entrenched. They: want produces with ease. Walmart will allow
people to seek preference. That is why Target is open late. The ... Show more content on
Helpwriting.net ...
People save their regular. Competitors like Walmart are too selfish. Price will lower their own
guarantee. Price will position higher status and end competitive shelf. Prices at Walmart are still
heavy. With the average: 29.95 for a watch. People were still nit–picking. They did owe a lot. To
store. It is a hotly debated topic that often divides opinion. The following essay takes a look at both
sides of the argument. Cultural belief own leadership. Knowledge of other. Existing solution.
Structure: Communication Academic source Body Paragraph 1 Costco lost its bid to relaunch
through the same effort that was possible. It hard to reopen through its existence. And did not target
anybody. For a month of resale and relaunch through the mall. Target relaunch could over afford and
it was fair. For people. Who didn't want the large sales of Walmart? I.e. Walmart did want to be the
winner. Target was in demand. Through regular visit on the internet and over concern for other
product that Walmart didn't show. The chosen style for Walmart was brick and mortar as the text
suggests. People would navigate toward this style and do not lose. The theoretic response was
Walmart. People did owe this magnetic resolve to their own choice in other

Finance Hw Ps2-4
Problem Set #2
4.
(a) Assuming that all the bonds make only annual payments, what spot rates are imbedded in these
prices? First, we need to find the Discount Factors:
Bond A: 〖DF〗_1*$100=$93.46
Bond B: 〖DF〗_1*$4+〖DF〗_2*$104=$94.92
Bond C: 〖DF〗_1*$8+〖DF〗_2*$8+〖DF〗_3*$108=$103.64
〖DF〗_1=93.46/100=0.9346
〖DF〗_2=((94.92–(0.9346*4)))/104=0.8767
〖DF〗_3=((103.64–(0.9346*8)–(0.8767*8)))/108=0.8255
Since 〖 DF〗_t=1/〖(1+r_t)〗^t , we have r_t=(1/〖DF〗_t )^(1⁄t)–1. Then solving for r1, r2 and
r3 we get: r_1=0.069976≅0.070 r_2=0.068008≅0.068 r_3=0.066009≅0.066 So the spot rates are:
Bond A = 7%, Bond B = 6.8% and Bond C = 6.6%.
(b) What forward rates are embedded in these prices?
The formula for forward rates is: ... Show more content on Helpwriting.net ...
Neutralizing year 3:
Bond X pays out $104 (face value plus coupon) in year 3. Since bonds A and B only run one or two
years, only C can neutralize this. C's cash flow would be $108 in year 3. Therefore: $104=$108*C
C=$104/$108 C=0.96296
This means that bond C should take up 96.296% of the portfolio. Calculating Year 1 and 2 the same
way, we have:
Year 2: $4=$104*B+$8*C B=($4–$8*0.96296)/$104 B=–0.03561
Year 1: $4=$100*A+$4*B+$8*C A=($4–$4*(–0.03561)–$8*0.96296)/$100 A=–0.03561
The negative outcomes in share of our portfolio suggest that we sell bonds A and B.
All of this results in the following table:
Cash Flows (in $)
Operations start year year 1 year 2 year 3
Sell bond D 95.00 –4.00 –4.00 –104.00
Buy 0.96269 of bond C –99.80 7.70 7.70 104.00
Sell 0.03561 of bond B 3.38 –0.14 –4.00

Sell 0.03561 of bond A 3.33 –3.56
Total 1.91 0.00 0.00 0.00
$1.91 is the arbitrage we could earn here.
Problem Set #3
1.
A company holds $ 2.6 million in cash.
(a) What is the interest rate?
According to the capital markets line $ 4 million are worth $ 5 million tomorrow. So the interest rate
needs to be: r=5/4–1=0.25=25%
(b) How much should the company invest in plant and machinery?
The

Mister Italy Pizza And Deli Company Case Study
Mister Italy Pizza and Deli Company, is an established local restaurant who wanted to expand its
business by venturing in pizza and deli delivery. There is a growing demand from customers who
wanted their pizza delivered right at their door steps. In response to this growing demand, Mister
Italy Pizza and Deli owner, Tony Blanco, needed a vehicle. The determining factor is to either
purchase or lease a vehicle, that is economical, dependable, and low mileage.
The company's financial situation is very good. The business attracts new and regular customers,
and, therefore generates decent profit. The company sets aside a budget to purchase or lease a
vehicle to stay competitive in this market and reach out to its customers. Therefore, the ... Show
more content on Helpwriting.net ...
Newer Car Customer impression
Lease – A new car would be positive impression because the it could represent an image of success
and excellent business practice (Montoya, 2017).
Purchase – As expected, the new vehicle would have a positive impression to customers. However,
in the long run, the car depreciates in value. An old and deteriorated car could give a negative signal
to customers regarding the company's business practice (Montoya, 2017).
3.E. Down payment
Lease – According to Montoya (2017), you can have low or no down payment Purchase – McNew
(2016) wrote, a potential drawback of buying is a sizeable down payment. Many lenders require 10
to 20 percent down when taking out a car loan. On a $30,000 vehicle, that's $3000 to $6000.
4. CAR LOAN VS. LEASE COMPARISON TABLE
This example below compares the costs of financing a car with a six–year loan vs. two back–to–
back three–year leases, based on leasing an identical car twice. The $2,000 cash due at signing is
paid at the start of each three–year lease. This hypothetical example is based on a $29,429 2017
Mazda CX–5 Touring with an automatic transmission. The figures are rounded to whole numbers.
Purchased
(6–year loan) Leased
(3–year Lease(s)
Monthly payment $416 $287
Down Payment $2,000 –
Cash Due at Signing – $2,000
Interest Rate 2.9% .024%
Total Paid After 3 Years $16,976 $12,332

Residual Value After 3 Years – $16,994
Total Paid After 6 Years $31,952 $24,664 (two leases back to back, including

Why Do Some Car Depreciate Faster Than Other?
Isaac Quintero
Period 6
Research Paper
1–16–17
Research Paper
On
Car Depreciation
Why do some cars depreciate faster than others? Why do some cars hold their value, while some
don't? These are a couple questions that will be answered in this paper.
There are several different things that can factor in the depreciation of a vehicle. The first and
foremost is that when you purchase a brand new car, up to approximately 10% of its value is lost
when you first drive it off the car lot. That first year it can lose up to approximately 20% (total) of
its value. That is an average, and it also varies with each vehicle.
The kind of gas mileage that vehicle gets will make a difference on depreciation as well. At this
point, the prices of gas are OK. But a few years back when gas prices were reaching towards $4.00
per ... Show more content on Helpwriting.net ...
This is a big deal when looking at used vehicles. There are vehicles where you can tell that people
didn't care at all about their vehicle and just let it go to "pot" as we say. That will hurt you in the end
if you are wanting to sell your vehicle. So keep that in mind. When you are looking for a used
vehicle, you are wanting something that still looks nice, that runs good and has been taken care of,
both on the outside and on the inside. Making sure the oil gets changed on time, keeping up with
good tires on the vehicle, taking care of the noises you hear. It all makes a difference when buying
used vehicles and it is always good to remember those things when you get your vehicle too and
whether you want to resell it later or not. Even making sure your vehicle gets washed on a regular
basis when you live in an area where the seasons change and they put salt or sand on the roads so
they aren't as icey. That sand or salt gets on your vehicle and your vehicle will start to corrode from
that. Regular car washes are necessary no matter what environment you live

Reasons For Going Hybrid Cars
8 Reasons to Go Hybrid 8 Reasons to Go Hybrid Sales of hybrid vehicles in the United States have
jumped from a curiosity of 17 sales in 1999 to 470,383 in 2014.[1] The annual growth rate of the
hybrid market has advanced across all makes and models and includes luxury vehicles, family
sedans and economy vehicles. Hybrid car owners can save hundreds of dollars on fuel costs, get
maintenance costs that are comparable to gas–powered vehicles by spreading them over the life of
the cars, enjoy tax incentives and driving perks and find hybrid vehicles in attractive models from
their favorite manufacturers.[2] Hybrid Technology Becomes Increasingly Common This article will
explore some of the benefits of going hybrid, which include getting lower fuel costs, driving
greener, cutting noise pollution and reducing dependency on foreign oil. Increased hybrid options
include affordable and indulgent Hondas, Subarus, Acuras and many other models for single drivers,
families and business transportation. Benefits of going hybrid include –– but aren 't limited to –– the
following advantages: 1. Increased Fuel Efficiency The Toyota Prius leads the market in hybrid fuel
efficiency, according to FuelEconomy.org, because the model gets almost about 50 MPG no matter
where you drive or live.[2] Other hybrid cars also get mileage ratings of more than 40 MPG. Hybrid
cars can achieve these astonishing efficiency ratings while enjoying the full range of torque, acc
acceleration and driving–range

Xacc/280 Week 1 Reaction Paper
Several of the officers of the company seem reluctant to contact the processor even though the math
on the invoice is not correct. The invoice indicates that approximately $500,000 of the sales (2,000
items) are at 0.1% plus $.22. This would be the interchange price for a regulated debit card after add
a markup of .05%. It also shows approximately $ 150,000 (300 items) at 1.48% plus $.05. When
you do the math, you conclude that the total cost should be $3,175. You would expect this amount to
carryforward to the front of the invoice, but it does not. For some reason the invoice shows a charge
of close to $9,000. Why? Most likely, there isn't $500,000 of regulated debit cards and that portion
of the invoice is in error, but what is the correct computation? MERCHANTS ... Show more content
on Helpwriting.net ...
Also, we assumed that the merchant would want the processor to process American Express. The
merchant should consider working directly with American Express to avoid those costs. Once you
know your annual costs, you can compare it with what you are paying. Often if there are big saving
switching, even if you have to pay a termination fee. Most of the time, your current provider will
agree to reduce the price immediately. It takes additional analysis when he is will to reduce the price
to something above the quote you got from another processor but above the current rate. Be cautious
if he requires you to sign a contract extension in order to grant you a lower price. Sometime
processors will insist on an escrow to cover refunds if you cancel. Some merchants have found that
it is cost effective to run parallel for two months before you switch. Send your sales to your new
processor, but continue to pay the monthly charges to the old processor. When you cancel there
won't be any charges for the past two months so they may not require an

Case 04-7 Lighthouse
I. Succint Lighthouse provides a ship tracking service for shipping companies to locate their ships at
sea, as well as knowing their speed and the weather they are facing. Lighthouse does a contract for
the delivery and installation of the physical device that is capable of achieving this through a
tracking service that calls for a second contract. The price for the dedicated hardware (exclusive to
Lighthouse services) and installation is a single nonrefundable amount of $10,000 payable at
completion of installation and acceptance by client. When this is done, the location service can be
provided. The service contract which is generally for one year is paid monthly at $300 per month.
Customers may cancel the service contract at anytime. ... Show more content on Helpwriting.net ...
Those Subsections (see paragraph 825–10–05–5) address circumstances in which entities may
choose, at specified election dates, to measure eligible items at fair value (the fair value option). See
Section 825–10–15 for guidance on the scope of the Fair Value Option Subsections of the Financial
Instruments Topic. ________________________________________ General
________________________________________ Combine Subsections Related Exposure Draft >
Revenue and Gains 25–1 The recognition of revenue and gains of an entity during a period involves
consideration of the following two factors, with sometimes one and sometimes the other being the
more important consideration: a. Being realized or realizable. Revenue and gains generally are not
recognized until realized or realizable. Paragraph 83(a) of FASB Concepts Statement No. 5,
Recognition and Measurement in Financial Statements of Business Enterprises, states that revenue
and gains are realized when products (goods or services), merchandise, or other assets are
exchanged for cash or claims to cash. That paragraph states that revenue and gains are realizable
when related assets received or held are readily convertible to known amounts of cash or claims to
cash. b. Being earned. Paragraph 83(b) of FASB Concepts Statement No. 5, Recognition and
Measurement in Financial Statements of Business Enterprises, states that revenue is

Summary: The Iron Blosam Lodge
The Iron Blosam Lodge – Snowbird is a year–round resort that is located in the Wasatch Mountains
just 26 miles from Salt Lake City. This truly gorgeous mountain scenery is the perfect location for
summer and winter recreation, and Utah timeshare resales give you the chance to own a private
vacation home at an affordable price. On a sunny winter day, you can enjoy the heated pool and hot
tub with the majestic snow–capped mountains in the background. The Iron Blosam Lodge –
Snowbird is a full–service resort that is a vacation destination in itself. On–site you will find a
playground, tennis courts, ping–pong, hiking and biking, fitness room, sauna, game room and
horseback riding. During the winter, you will find snowboard lessons and downhill

The Sarbanes Oxley Act
White collar crime has been around for ages. Today more and more news stories can be found where
the elite, the top executives of fortune 500 companies, are being prosecuted for participating in
illegal activities. It was hoped that the passing of the Sarbanes Oxley Act of 2001 after the Enron
debacle would reduce the amount of illegal acts being committed in corporate America. The
Sarbanes Oxley act makes executives personally responsible for their activities requiring top
management to sign off on financial statements stating they are true and accurate and these
executives can face jail time for committing fraudulent acts. Unfortunately, immorality in business
is still running rampant. One illegal practice we see happening in ... Show more content on
Helpwriting.net ...
"Price–fixing schemes are often negotiated in secret and can be very difficult to uncover, but an
agreement can be discovered from "circumstantial" evidence" (Sonnefeld). An example, if a group
of direct competitors have regular contact with an unexplained identical contract terms or price
behavior together with other factors; such as no reason to have a meeting for legitimate business,
unlawful price fixing may be the reason. (McDavid)
The Sherman Antitrust Act of 1980 was the first measure passed by the United States Congress to
prohibit trusts. Included in the act were terms such as restraint of trade, concerted action, market
allocations, boycotts, monopolies, tying arrangements, and price fixing. (McDavid)
The Sherman Antitrust Act states that agreements to obstruct "price competition by raising,
depressing, fixing, or stabilizing prices is the most serious example of a per se violation under the
Sherman Act." (Price Fixing)Under this act, it is not relevant as to whether the fixed prices are set at
a maximum price, a minimum price, the actual cost, or the fair market price. It is also immaterial
under the law whether the fixed price is reasonable. (McDavid)
Price fixing tends to fall under two

Why Are Used Cars Important
Three Important Things to Research about a Used Car Other Than Sticker Price When you decide to
begin looking for a car, if you are like most people, you will do research into pricing for the make
and models you are interested in. After this, you will look for the best deals you can find, perhaps
attempting to negotiate for a better price than the one listed by the car dealer. There are, however, a
few overlooked factors when buying a used car that are worth paying attention to. The following are
three of them. The maintenance costs of the car How much money you save on a car that you got a
good deal on is likely to evaporate quickly if the maintenance and repair costs are high. The cost
referred to are not costs associated with a car being unreliable, but the the costs of replacing such
things as tires or a battery. Some cars have uncommon sizes for parts, so the upkeep is more
expensive. In addition, spare parts may be more difficult to come by, or there are not enough after
market parts by third part vendors. Many replacement parts may only be available as OEM, so they
are higher in price. ... Show more content on Helpwriting.net ...
When you go to sell your car or negotiate a trade–in price for a new car, you will want to get as
much as possible for your used car. This is a largely an overlooked part of research by people
shopping for a used car. People are not thinking about selling a car when they are in the market to
buy one. But this type of forward thinking is a part of savvy car shopping. Perhaps the best way to
estimate a car's resale value is to look at the current values of a particular model of car, and then
look at the percentage of price drop from one year to the

Extended Warranty Essay
New cars usually come with factory warranties which usually cover a period of one year or a certain
mileage. After this, warranty expires. You need to go in for an extended warranty. You can purchase
this either from the dealer who sold the car to you, any of the warranty companies or auto warranty
brokers. Purchasing extended warranties ensures you peace of mind by protecting you against cost
of repairs and damages and also ensuring a good resale value for your car. Purchasing your extended
warranty from the dealer will be much more expensive than from a warranty company or a broker.
There are a host of car warranty companies offering various deals and packages. It is advisable to do
a thorough research on the company you are planning to purchase your warranty from. You must
make sure they are financially stable as they need to be there to pay your claims when the need
arises. ... Show more content on Helpwriting.net ...
If the company lists the parts covered, it usually means not all components are covered. If they are
offering genuine bumper to bumper coverage, they normally list only the items that are not covered
which are normally only the cosmetic and maintenance items. Contract should also include the wear
and tear protection. Other important things to look for in a good extended warranty scheme are
warranty for overheating, roadside assistance, battery assistance, fuel delivery, nationwide coverage,
toll free number to call, etc. One of the good companies offering extended warranty for vehicles is
Warranty Direct head quartered in Ohio. You can purchase warranties from them with full
confidence as they are a 27 year old company providing quality and satisfying service. This
company has also received numerous awards of distinction from the Forbes Magazine and they are
also a Dun and Bradstreet verified

The Feasibility of Adding Alternative Fuel Vehicles to the...
Adding Alternative Fuel Vehicles to Lotus Rental Car In an effort to bring down the gasoline cost
for his fleet, Lotus Car's Chief Financial Officer is looking at the possibility of adding alternative
fuel vehicles to its fleet. To make a sound decision, she decided to hire a consultant firm that would
review and determine if implementing the addition of alternative vehicles would benefit the
company. By performing thorough research, the consultants will first perform a comparison between
gas vehicles and alternative fuel vehicles. The consultant will then determine the advantages and
disadvantages of adding alternative vehicles to Lotus Rental Car Company. Before the decision is
made to add alternative–fuel vehicles to the Lotus ... Show more content on Helpwriting.net ...
Who knows, maybe in 10 years, we could actually look into the sky and see a brighter day. Hybrid
vehicles are striking the scene in a positive way. They are becoming the choice vehicle for many
buyers. Hybrids are fashionable in both style and status. With more consumers being focused on the
ongoing problem of air pollution, it is not a surprise they are drawn to hybrid vehicle models (Why
Hybrids are the vehicles of choice these days, n.d). Hybrids are easier on the environment as well as
one's wallet. The fact that they are designed to be kind to the environment is getting the attention of
many consumers, businesses and governments. The hybrid car is something of mixed origin or
composition by definition. A hybrid vehicle is one that functions with the use of both gasoline
engine and electric engine. The gasoline engine is smaller than conventional vehicles, allowing the
electric motor to compensate with energy. A high–voltage battery charges the electric motor when
the car is parked. The hybrid vehicles can be operated using either of the engines or both at the same
time. Therefore, it uses less gas. Hybrids also offer a quiet ride. Many people purchased hybrid cars
to save money from the increasingly high price of gasoline. As the cost of gas increases so does the
demand on hybrid vehicles. Although

Swot Analysis Of Nissan
First of all, the company we chosen is Nissan Motor Co., Ltd which usually shortened to Nissan is a
Japanese multinational automobile manufacturer headquartered in Nishi–Ku Yokohama, Japan.
Nissan was founded since 26 of December 1933. Nissan currently manufactures vehicles in 20
countries and areas around the world including Japan as well. In addition, Nissan also offers
products and services such as automobile products, marine products, and related parts in Japan and
also internationally in more than 160 countries and areas worldwide.
There are two basic types of import products including industrial and consumer goods as well as
intermediate goods and services. For your information, industrial goods are used as input or raw
material to produce ... Show more content on Helpwriting.net ...
Consumer nowadays are quite concern on the quality of the products purchased. They are more
willing to pay for a premium in order to obtain a superior quality of a product rather than spend less
money to get a low quality of product. Thus, quality has become an important factor in determining
what car or vehicle to purchase among consumers. Previous research has suggested that consumers
are keeping their cars for longer, so it is even more vital that their car be well–built and relatively
inexpensive to maintain. Definitely, imported car is better as compared to local car especially in
term of quality. This is because imported cars were more reliable and cheaper to maintain than
domestic car. This helps consumers to save their considerable money at import car services such as
for maintenance and repair over the life of the car. Even the price of domestic car is cheaper than
imported car, but it require consumers to spend a lot for maintenance and repair in the future. As a
smart consumer, it is essential to consider not only the initial cost, but also the overall cost of
ownership for the life of the vehicle.
Moreover, there are three types of importers. First, many importers nowadays look for any product
around the world will then import and sell to their customers. As mentioned above, imported Nissan
car is highly attractive to consumers but are not

Kia Soul Advantages And Disadvantages
With all the advantages that comes with the Kia Soul, there are a few advantages that the company
should consider before making the purchase. The Kia Soul has a below–average fuel rating. It gets
24 mpg in the city and 30 mpg on the highway, which is not good fuel efficient for a car of its size
or when compared to the competition. The car only comes in front–wheel drive only, which can
make it hard to drive during the winter in Chicago. Finally, when it comes to the engine
performance, it comes with 1.6–liter four cylinder that puts out 130 horsepower, which can make it
feel weak for some driving situations. Below is the 2017 Kia Soul with some of its features. Hybrid
Vehicles Many consumers are becoming more environmentally conscious about the kind of vehicles
they drive and how they impact the environment, as a result, hybrid cars are becoming more
popular. Hybrid vehicles conserves fuel and produces less carbon oxide emissions, as a result, many
cities in the United States are switching their public transportation and other service vehicles to
hybrid cars. In addition to being environmentally friendly, hybrid vehicles have less dependence on
fossil fuels, has a regenerative braking system, they are built from light material, they have high
resale value, and they are financial benefits of having a hybrid vehicle. There are disadvantages to
owning a fleet of hybrid vehicles. They have less power, because the electric motor is low

The Ethics Of The Antitrust Laws Essay
Review Article on the purpose of the antitrust laws is to protect and support free competition
Dr Gaurav Khanna, – Associate Professor, Madhav University, Rajasthan, India.
Dr. Deepak Bhandari – Professor, FDDI, Jodhpur, Rajasthan, India.
Abstract:
As per review on many journal, articles and bylaws we come to know that it is not an alternate for
sound lawful guidance and does not take the place of knowledgeable lawful counsel required in
analyzing exact problems. Competition strategy encroaches ahead all aspects of marketplace able
behavior and policy. In India, companies have to act in accordance with opposition laws, both in
family member to transactions and marketplace able performance. Before the Competition Act 2002
came into outcome the MRTP Act, 1969 was the governing legislation in admiration of the
competition guiding principle in India.
In this article we would like to through light on safety towards free competitions, advertisement and
promotions, monopoly power, different acts working under antitrust etc. we also through light on
different aspects on you and your customer and competitors itself. We represent clients before the
Competition Commission. We also conduct due industry with respect to all merger, acquisition, joint
venture with suitable anti–trust safeguard procedures and policies. Keywords: Antitrust laws, free
competition, legal allegations and penalties.
Introduction :
This discussion is not intended to be a legal treatise or a detailed

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