Kansas City Zephyrs Baseball Club a Baseball Accounting...

KANSAS CITY ZEPHYRS BASEBALL CLUB: A BASEBALL ACCOUNTING DISPUTE The controversy between the owners and players concerning how to account the expenses is crucial to understand if the company could be profitable and then able to meet players’ requirements. In this case three problems are under the scrutiny of the arbiter: roster depreciation, player compensation and the transfer pricing of related party operation, thus issues regarding the stadium cost. Players and owners are struggling against each other in order to win the bargain trying to force and emphasize their own reasons. Since they have not reached an agreement yet, a super-partes moderator has been asked to figure out the outcome of the bargain, relying on good and rational†¦show more content†¦Indeed, the economic discipline affirm for signing bonuses to be capitalized and amortized over the lives of the contracts as players are signed in the first place because they are expected to provide benefits over the lives of their contracts. Again, players were in force with th eir reasons. A third debate arises from the fact that some players no longer on the current roster are being paid amounts that were previously guaranteed in multi-year contracts because of they are retired or injured. The issue is whether the payments should be expensed as they are paid out or whether the total future value of these payments should be expensed when the players are removed from the roster. Owners asseverate that the total future value of these payments should be expensed when the players are removed from the roster because they are no more active players, hence they do not affect company’s current revenues. However, players want to persuade them the payments should be expensed as they are made. If it is not, income numbers would be heavily subject to high volatility depending on when they are released and on the duration of the contracts. Additionally, players say, these contracts could be picked up by another team as well, and then the company would not have to pay any li ability. Reasonably,Show MoreRelatedEssay on Case Analysis 10-3 Kansas City Zephyrs Baseball Club, Inc.1727 Words   |  7 Pagesaccrual accounting? (Why do not we fire all accountants and just publish summary bank statements) Why do the differences between owners’, players’, GAAP and truth number exist?(Can accounting numbers be neutral representations of what happened? What happens if a retired non-roster player (e.g. Joe Portocararo) returns to the active roster while continuing to earn the same money promised him in his guaranteed contract? Of what importance are the periodic net income numbers if the clubs can alwaysRead MoreCase Analysis 10-3 Kansas City Zephyrs Baseball Club, Inc. Essay1719 Words   |  7 Pagesaccrual accounting? (Why do not we fire all accountants and just publish summary bank statements) Why do the differences between owners’, players’, GAAP and truth number exist?(Can accounting numbers be neutral representations of what happened? What happens if a retired non-roster player (e.g. Joe Portocararo) returns to the active roster while continuing to earn the same money promised him in his guaranteed contract? Of what importance are the periodic net income numbers if the clubs can alwaysRead MoreKansas City Zephyr622 Words   |  3 PagesFocus of the Class: Accounting reports are often used in contracting. In this situation, baseball team owners and the players differ on the financial results of operations. An arbitrator has to decide which income number best represents a teams financial performance for the purpose of arbitration. Questions: 1. Who do you think is correct about the true profitability of Kansas City Zephyrs – the owners or the players? a. both are correct on different issues and there is one issueRead MoreKansas City Zephyrs Case646 Words   |  3 PagesKansas City Zephyrs Case This case is a good example of the â€Å"earnings game†. A dispute arose between the baseball team owners and the players association on the true profitability of the baseball business. The case describes 3 main areas for which the accounting is being disputed: * Roster depreciation * Player compensation * Current Roster Salary - Deferred Compensation * Amortization of Signing Bonuses * Non-Roster Guaranteed Roster Expense * Transfer pricingRead MoreDarden Mba Resumes16768 Words   |  68 Pagesscholarship); ï‚ · GMAT: 730; AWA: 5.5 ï‚ · Member of Finance Club, Energy Club and Darden Capital Management Club Charlottesville, VA Nanyang Technological University Singapore Bachelor of Engineering (Computer Engineering) and Minor in Business, June 2006 ï‚ · Awarded full scholarship (among top 50 from over 10,000 candidates) ï‚ · Received First Class Honors (top degree distinction, GPA: 3.95). Dean s list holder (among top 5%) ï‚ · President of NTU Apex Club (premier club for computer programming enthusiasts); spearheaded

Online Gaming Experience Online Casino Experience

Blog 28 – How to get the most out of the online casino experience The online casino experience can be both thrilling and enthralling, but sadly why this is the case, it doesn’t always work at that way form some players. There really is no magic formula that can guarantee online casino success in spite of what some websites and betting systems may tell you. While it is a case of you get out what you put in when it comes to online casino gaming, the following is a helpful look at how you can get the very best out of the experience. When it comes to online casino gaming, your bankroll will always be of the utmost importance to your success. Without it you can’t gamble, so you need to make sure you armed appropriately before you start playing. More importantly you need to gamble away knowing that your money is protected. You can do this by betting in a manner that keeps risk minimised, while you also need to make sure that money you do win is used in the right way. The very first port of call when it comes to online casino gaming success will be the games played. Choice is something players will have at their fingertips, as online slots, blackjack, scratch cards, among other games are all readily available. When it comes to these games in the early days, it is advised that players stick by games that carry a low variance and play with betting limits in mind. Low variances pay out little and often, while this may not seem glamorous. When pay-in levels are capped it allows for aShow MoreRelatedOnline Gaming Experience At Nextgen And How They Have Blazed A Trail Through The World Of Online Casino Gaming2094 Words   |  9 PagesBlog 29 – NextGen and how they have blazed a trail in the world of online casino gaming It is said that competition is healthy, with such statement being no more apropos than in the world of online casino gaming. 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Current software developers are working round the clock to raise the bar in terms of fun and quality, but it isn’t just the names you recognize that is pushing the online casino industry forward. Brand new software developers are seemingly starting up monthly, and with these new companies come brand new casino games and game technology. WhileRead MoreReal Stakes: Online Casinos Essay658 Words   |  3 PagesOnline casino players may get the same level of gaming experience as those who play in the traditional brick and mortal casinos around the world. Those who are still skeptical about the safety and security of playing for real money online may yet have to change their perception on the concept of a virtual gaming environment. With the numerous providers of this type of virtual gaming, people may not know which ones are the best for what type of players there are. It may be best first to check whatRead MoreGaming And Casino Hotel Industry1555 Words   |  7 Pages Executive Summary Gaming or gambling industry is clearly accelerating the transformation, and opportunities and challenges are mixed in the trend. The November 4th vote has given us a highly positive signal about the future of casino industry in Massachusetts, however, we still have to look into the trend and capitalize on this great chance. We have witnessed the conversions of online gaming to land-based casinos and land-based casino to online gaming, the burgeoning digital social media and soRead MoreArticle 18 - Advanced Player Payment Options1629 Words   |  7 Pages– Advanced player payment options In the world of online casino gaming it is all about the money. How you bet it, how you win it, and most importantly how you manage it, money is simply what the online casino industry is all about. There is an old saying, if you look after the pennies the pounds will look after themselves, which really stands true when you choose to wager online. Understanding the importance of bankroll management, online casinos have recently raised the stakes when it comes to paymentRead MoreDescriptive Essay : Live Roulette1009 Words   |  5 PagesKeyword: Live Roulette Earn more with Live Roulette Experience the live land casino roulette online by playing Live Roulette online. Playing Live Roulette Online Live Roulette Overview Online Live Roulette refers to a game within which a live dealer spins the wheel as per your directions. This different from the conventional web based versions of roulette embedded on the websites of online casinos. In case of other conventional online casinos, roulette runs on automated software. To simplify thisRead MoreCase Study : Omega And Genii1733 Words   |  7 PagesBlog 16 - Omega and Genii come to terms for new working agreement The online casino industry is the midst of a growth spurt during 2015. It seems that operators and developers around the world are looking for ways to growth their businesses, getting a leg up on the competition in the process. Through takeovers, mergers, and working agreements it seems like companies are joining forces across the board for the greater good. Given that â€Å"joining forces† is the commonly used phrase of the moment; itRead MoreThe Uk Online Casino Market1743 Words   |  7 Pagesready to launch full-court press on the UK online casino market Anyone who’s anyone knows that Genting is a key name within the world of casino gaming. Largely as on the ground there are few companies who have as great a land-based casino presence. For many years, this is exactly want Genting hung their hat on. However, in todays’ digital environment the company clearly understands that the future of the industry lies elsewhere. With 47 land-based casinos to their name, including the brand new Resorts

Clinical Skills in Veterinary Office-Free-Sample-Myassignment

Question: Analyze the Restraint Techniques followed on the Cat Tom. Answer: Several effective methods exist that help animal owners to handle their cat. These methods are utilized to restrain a cat. Safe humane and physicalrestrainttechniques involve the utilization of mechanical or manual means to restrict some normal voluntary movements of an animal for sample collection, examination, drug administration, and therapy. The report will analyze the restraint techniques followed on the cat Tom. An analysis of the video suggests that the controlling criteria were not achieved by the cat owner. While handling the cat, one hand was always placed over the animal. However, the owner had placed the cat on the table top that provided a smooth surface. The owner was speaking in a calm voice that helped the cat to relax. One hand was always placed over the body to keep the cat from moving in other directions. Furthermore, the forearms and the elbow were used to keep the cat close to the body. More area of contact provided a secure environment to the cat. The owner showed good control by scooping the cat and placing an arm over it. The hind legs were kept free from hold. This ensured the cat that it was safe and provided reassurance that the free legs will land first when the cat will be put back down on the table (Grandin Shivley, 2015). Thus, only one control criteria was met. In addition, there were some techniques that were not correctly followed. The adult cat was not held incorrectly. This might have hurt the cat. While picking up the cat by the scruff, no support was provided. The hind end should have been supported with the other hand in order to facilitate the weight pull and provide additional support (Williams, 2016). Furthermore, handling by the scruff should never be practiced on large and heavy cats, as the one in the video. The handler had correctly pointed out the jugular vein and the cephalic vein. In addition, the cat should have been approached from the side. This will create a less threatening environment for the animal. The handler should have given it a scratch between the ears or down the cheekbone sides. Furthermore, the hands should have been placed behind the forelegs near the armpits in a crossing manner. This was not adequately followed. While lifting the cat the hind legs should have been scooped up with the other hand of the handler that should have come from below. Following this technique would have assisted the handler to lift the head of the cat higher up than the hind part of its body (Gruen et al., 2013). While holding the cat by the scruff, the hind legs should have been secured with the other hand in order to immobilize it. The cat did struggle and tried to break free from the table during the restraint. In addition, the movement of the cat was not controlled in all directions. The handler was incorrect in showing lateral recumbency restraint. The cat should have been rolled on its side and the entire length of its forearm should have been stretched out. This cold also have achieved by gently scruffing the cat and making him steady between the arms and the elbow of the handler. The right hand could have been slid under the rear legs of the cat to grasp above the hocks and the fingers should have been kept between the legs. In addition, the handler was in danger of getting bitten by the cat. Further incorrect techniques were demonstrated in during the towel wrap. The handler had placed the towel directly over the head of the cat that had covered its head initially. Furthermore, the cat was not stabilized during the procedure. The cat should have been placed on the towel, spread out on the table top. The body should have been stabilized by placing one arm over the shoulder blade. One end of the towel needed to be wrapped around like a scarf (Stookey Watts, 2014). The other arm should have been then placed over its body for stabilization while wrapping around the other end of the towel like a scarf over it. It should have been tucked inside in such a way that the eyes, mouth and ears were exposed. However, the wrong towel wrapping technique demonstrated by the handler exposed certain portions of the body as well. To conclude, it can be stated out of the given criteria, only one point regarding placing one hand over the animal at all times was met. Thus, this was not a correct restraint procedure. References Grandin, T., Shivley, C. (2015). How farm animals react and perceive stressful situations such as handling, restraint, and transport.Animals,5(4), 1233-1251. Gruen, M. E., Thomson, A., Clary, G., Hamilton, A., Hudson, L., Meeker, R., Sherman, B. (2013). Conditioning laboratory cats to handling and transport.Lab animal,42(10), 385. Stookey, J. M., Watts, J. M. (2014). 5 Low-stress Restraint, Handling and Sorting of Cattle.Livestock Handling and Transport: Theories and Applications, 65. Williams, L. (2016). Cat handling and associated stress: a clinical nursing perspective.Veterinary Nursing Journal,31(3), 88-93.

The Case for a Federalism Amendment

The article (Barnett 2009) on federal amendments is very important because it sheds light on the responsibilities of the federal government and those of state governments. Many are times when the American government has been criticized for going beyond its designated mandates.Advertising We will write a custom article sample on The Case for a Federalism Amendment specifically for you for only $16.05 $11/page Learn More This is because individual states feel that they are not able to exercise their freedom fully due to interruptions from the federal government. Michigan has boldly expressed its opinion regarding this matter because this state feels that the federal government is imposing policies that are not included in the constitution. All the fifty states have their respective parliaments or legislature which can be useful in pushing for changes in the constitution if they feel that the laws imposed by the federal government are not appropriate. For t he changes in the constitution to occur the state parliament must gather support from other states for their petitions to be considered valid. This means that the states have the authority to reject decisions made by the federal government. But the number that can call for amendments must be the majority of the states, say like three quarter of all fifty states. The above mentioned authority conferred to the states by the constitution makes the congress tremble because congress men and women fear that they won’t have any powers over the states hence they would be gagged. The main agenda here is the evenness or equality on how the powers are shared between the federal government and the states governments without interfering with the rights of their people. One of the main issues that have been bothering most people is federal taxation and a suggestion has been brought forward that could see it being scrapped off and its place be replaced by sales tax. I think this is a good i dea because no one can evade such taxes because whether one likes it or not the commodity prices will incorporate taxes such that the people do not have to account for their taxes because they pay them when purchasing goods and services. Barnett (2009) has some suggestions which can help create equality between the federal government and the individual states without interfering with the rights of people. The first suggestion states that the federal government has authority to control the events that involve more than one state.Advertising Looking for article on government? Let's see if we can help you! Get your first paper with 15% OFF Learn More However, the second suggestion clearly explains that the federal government can not interfere with matters concerning an individual state at all. This policy ensures that individual states have full control of events within their respective borders. Perhaps this is because the happenings taking place in one nation may not aff ect the other states. The third suggestion explains that although the congress is in charge of monetary allocations to individual states it can not dictate how that money will be used in those states. This means that each state must establish its projects that are urgent and thus give them the first priority. This is because the state legislatures are the ones that are familiar with the problems affecting their people hence they are the most appropriate people to make budgetary allocations. The above statement means that when the people feel that their state legislature is failing them they should not blame the federal government but should instead clarify issues with their respective representatives into the congress. This article is really an eye opener to many because most people don not understand the different roles and authorities that are conferred to the federal government and the state legislature. Section five of amendment means that the judges have a collective obligation to monitor the authority of the congress by vetting its executions to determine whether they are justified or not. This implies that the judges can reject ideas being proposed by the congress if they don’t safeguard the freedom of individuals. What has really caught my attention is the fact that the federal tax can be eliminated. There are so many people in the recent past who have been prosecuted for failing to submit tax returns documents. If this policy is implemented such cases will never happen again. This article (Barnett 2009) has clearly defined the boundaries between the congress and the individual states. Before reading this article I thought that the states had to consult the federal government before implementing anything. But this can only happen if the intended action may involve other states. For instance, the states can not go to declare war because that is the duty of federal government. Landy and Milkis (2008) argue that this is quite logical because the fe deral government is the one that manages the military operations. This means that the military has central point of authority. This magnitude of freedom is important because in as much the states are different they may have varied agendas in their respective states and the congress may not understand the relevance of certain issues to a given state. Setting a boundary for the congress ensures that it does not interfere with the progress of states.Advertising We will write a custom article sample on The Case for a Federalism Amendment specifically for you for only $16.05 $11/page Learn More Engaging the congress in events between various states is important because incase of any disagreements the congress can be consulted as an intermediary in solving the problems that may arise. This implies that the federal government ensures that states abide to the terms of agreements established at the onset of partnership. The congress here is meant to foster unity among the states and serves as an umbrella for shielding all of its member states. Furthermore, if all policies were to left in the hands the states would loose greatly because we all know that there are hardly any laws that are passed in the congress. Some of the questions raised by the author have been resolved, such as the one about equality between the authority of the federal government and that of state because the boundaries are meant to avoid any clashes involving the two entities. On the other hand, the question about whether the suggested policies can be implemented has been left unresolved because the author does not highlight on the willingness of the states and the congress to adopt the policies. Bibliography Barnett, Randy. 2009. â€Å"The Case for a Federalism Amendment†. The Wall Street Journal. Web Landy, Marc and Milkis Sidney. 2008. American Government: Balancing Democracy and Rights. 2nd ed. New York: Cambridge University Press. This article on The Case for a Federalism Amendment was written and submitted by user Philip Bates to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.