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Chapter 11 Depreciation, Impairments
Chapter 11 Depreciation, Impairments

... many financial and non-financial institutions. As a result of this global slump, many companies are considering write-offs of some of their long-lived assets. These write-offs are referred to as impairments. A long-lived tangible asset is impaired when a company is not able to recover the asset’s ca ...
chapter 14 - Tourism and Hotel Management
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... Learning is a life-long process. It never ends. This is the age of specialization. Today we witness explosion of knowledge, information through fast-changing technology. It‘s also applicable to the business. In today‘s hostile economic climate, on one hand, there is a surfeit of people to companies ...
CASE 2-1: ABSENTEEISM AT ONO, Inc.
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... In the last 20 years, development of the Republic of Srpska has been turbulent. Due to political crisis in the early 1990s, ex-Yugoslavia started to fall apart. The crisis culminated with a war that caused huge material damage, human loss, and the break-up of international relations for the Republic ...
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Mergers and acquisitions

Mergers and acquisitions are both aspects of strategic management, corporate finance and management dealing with the buying, selling, dividing and combining of different companies and similar entities that can help an enterprise grow rapidly in its sector or location of origin, or a new field or new location, without creating a subsidiary, other child entity or using a joint venture.M&A can be defined as a type of restructuring in that they result in some entity reorganization with the aim to provide growth or positive value. Consolidation of an industry or sector occurs when widespread M&A activity concentrates the resources of many small companies into a few larger ones, such as occurred with the automotive industry between 1910 and 1940.The distinction between a ""merger"" and an ""acquisition"" has become increasingly blurred in various respects (particularly in terms of the ultimate economic outcome), although it has not completely disappeared in all situations. From a legal point of view, a merger is a legal consolidation of two companies into one entity, whereas an acquisition occurs when one company takes over another and completely establishes itself as the new owner (in which case the target company still exists as an independent legal entity controlled by the acquirer). Either structure can result in the economic and financial consolidation of the two entities. In practice, a deal that is an acquisition for legal purposes may be euphemistically called a ""merger of equals"" if both CEOs agree that joining together is in the best interest of both of their companies, while when the deal is unfriendly (that is, when the target company does not want to be purchased) it is almost always regarded as an ""acquisition"".
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