Equity and Cost Methods in Accounting Essay Example | Topics and Well Written Essays - 250 words

Equity and Cost Methods in Accounting - Essay Example The cost method, therefore, shows a bigger value for the investment than the equity method. Since dividends under the cost method are a form of revenue, they create taxable income. For example, if the Investee Corporation pays out $1.50 per share in dividends in 2011, Investor Corporation’s income is $12,000. In the 25 percent tax bracket, its tax liability would be $4,000. The equity method affects income greatly and hence has an effect on income taxes. Suppose Investee Corporation records income of $100,000 in 2011. Investor Corporation would record income of $20,000. The tax liability would $5,000. Income is more volatile than the dividend yield hence the equity method is more likely to affect the Investor Corporations tax liability. Since earnings of the investee corporation keep changing from year to year, it would be recommendable that the Investor Corporation should use the fair value method. That would help it avoid reporting the share of the investee’s earnings and losses that it bears. The changes in earnings of the Investee over the years will, therefore, have little effect on the value of the investment over

The impact of smoking amongst 13-19 year old Caucasian boys in the Uk Research Paper

The impact of smoking amongst 13-19 year old Caucasian boys in the Uk - Research Paper Example One of the major problems with the delivery of care and services to this group is that, policy makers view the adolescent group as a part of the wider children’s group, which is completely flawed. The DH/CF & M (2010) explained the case of the teenagers group in the UK, as being a forgotten class in society, caught between childhood and adulthood; the space between the two is filled with professional centers of influence and bureaucratic obstructions. For this group, tobacco smoking is one of the major avoidable causes for untimely death, and further health complications for this group (Warren et al, 2006). The studies done in the area, among developing and also developed countries like the UK have shown that there is a high prevalence of smoking in this group. Many of the adult smokers in society report that they started smoking, during their adolescent years, or later as young adults (Dearden et al., 2007). A report by the office of the national statistics showed that 22 percent of the youths between the ages of 16 and 19 in the UK had started smoking (Fuller, 2011). Through this study, the author will explore the factors that influence the uptake of smoking among the youth, and also discuss the impacts of smoking among the people aged between 13 and 19 in the UK, with the aim of developing solutions to the pressing problems caused by the behavior, among the group. The current research aims to expose the impacts of smoking amon g the Caucasian teenage boys aged between the ages of 13 and 19 years of age, which can help in addressing the factors behind the increasing levels of smoking. The extensiveness of this research project will be hindered by the limited time available for study and also the limited budget allocated for financing it. DH/CF & M (2010) emphasizes that policy makers and health personnel in the UK

Object-Oriented Technologies Essay Example | Topics and Well Written Essays - 500 words

Object-Oriented Technologies - Essay Example A vivid example of these technologies is human-machine interface simulator. The human-machine interface simulator has a kind of on-line object-oriented database model that describes the hierarchical structure of man-machine interface equipment. The dynamic changes of various sensors and actuators in the man-machine interface system can be simulated by rewriting the corresponding attributes of the instrumentation and controls equipment in the object-oriented database in accordance with the dynamic changes of both the plant simulator and the human model simulator. The on-line object-oriented database of the man-machine interface can be constructed easily by using a special graphic editor with icons. The object-oriented technologies are based on analysis of the data. In this case, †the information or object model contains the definition of objects in the system, which includes: the object name, the object attributes, and object relationships to other objects† (Object-Oriente d Analysis 2007). Some other devices move or deform to simulate the shapes of virtual objects. Users can physically contact the surface of the virtual object. The new interface devices are also based on object-oriented technologies. Deformation of the screen converts the two-dimensional image from the projector into a solid image. The main factors of object-oriented programming include â€Å"correctness, robustness, extendibility and reusability† (Meyer 557). In sum, a goal of object-oriented technologies is to guide technological design to optimize interactions between human operators and the systems they use

Why was King Leopold so Successful in suppressing information about Essay

Why was King Leopold so Successful in suppressing information about his congo ventures - Essay Example Today, the whole rubber terror created by King Leopold has been forgotten altogether, and is not discussed at all. In the book, King Leopold’s Ghost, the author Adam Hochschild refers to this fact as â€Å"the great forgetting.† The book sufficiently offers a well researched account of the brutality, greed and exploitation that Africans were offered by the King Leopold. Through this book, the author has made an attempt to revive all events of primary importance that speak of the long forgotten brutality that King Leopold displayed in Congo. Throughout the book, the concept of Leopold has been shown as larger than life. Paradoxically, the title of the book refers to the ghost of King Leopold, and not his physical being which raises many questions in the mind of the reader. The last chapter of the book named the â€Å"great forgetting† answers all of these questions and also talks about the biggest tragedy among all that have been talked about in the preceding chap ters. King Leopold made a lot of wealth from Congo and his operation made the Congolese incur a lot of cost in all respects. However, all of it suddenly came to an end after the independence of Congo in 1971. Belgium became a part of the European Union.