A Conflict of Interest (COI) management plan aims to prevent
an employee from being subject to scrutiny due to issues of conflict of
interest. If something is revealed on an
employee’s conflict of interest disclosure that might be perceived as an actual
or potential conflict, then a plan is drawn.
This plan describes the nature of the conflict and outlines how the
management will prevent a conflict of interest from escalating.
Answer:
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Answer:
The cash flows from operating activities is $479,400.
Explanation:
Staley Inc.
Statement of Cash Flows (partial)
Cash flows from operating activities:
Adjustments to reconcile net income to net cash flow from operating activities:
Net income $396,200
Add: Depreciation expense 61,250
Loss on disposal of equipment 27,600
Changes in current operating assets and liabilities:
Less: Increase in accounts receivable 9,000
Add: Increase in accounts payable 3,350
Cash flows from operating activities: $479,400
Answer:
net pension expense (or revenue) under U.S.GAAP is $600
Explanation:
the past service cost included in the 2013 net pension expense ( or revenue) under U.S. GAAP is calculated below;
past service cost = { ( <u>increase PSC for vested employees</u>)
(remaining working life of vested employees)
+
{(<u> increase PSC for non-vested employee)</u>}
( remaining working life of non- vested employees)
past service cost = { $5000/10years) + ( $ 2000/20years)
past service cost = $500 + $100
past service cost =$600
Therefore the past service cost included in the 2013 net pension expense (or revenue) under U.S.GAAP is $600