The answer to this question is the term which we commonly heard as "PLATFORM". Hence when the main advantage of enterprise resource planning (ERP) is that it describes a PLATFORM that ensures connectivity and easy integration of future systems including in-house software and the commercial packages. In this case, the analyst must consider the architecture of the system.
        
             
        
        
        
Answer:
1 -- A, 2 -- B, 3 -- C, 4 -- E, 5 -- D
Explanation:
Securities held to maturity -- 
It requires the positive intent as well as ability. 
Unrealized holding gains and losses -- 
Reported for the income statement of trading securities.
Impairment of securities available for sale -- 
Requires a recognition in income statement when judged to be other than the temporary.
Losses of investee -- 
Recognized only to extent of the carrying value under an equity method.
Amortization of a patent that was obtained in a business acquisition -- 
Reduces the investment account under an equity method if the fair value is higher than the book value.
 
        
             
        
        
        
Answer: 4. unrealistic performance goals.
Explanation:
Unipeg Corporation has a standardized performance target across the globe which is high enough on its own without having to account for environmental constraints. 
This is very unrealistic because different environments have different constraints that can either increase or decrease sales. 
Say for instance Unipeg is engaged in the sale of trendy women clothing including mini skirts, sleeveless tops, crop tops etc but has a presence in Iran or Saudi Arabia. The sales there cannot be expected to match up to sales in Japan or Brazil for instance and to expect such is unrealistic. 
Penalizing the Employees for these shortfalls has led to them falsifying data and that is down to the unrealistic nature of Unipeg's designs. 
 
        
             
        
        
        
Answer:
Note: The correct option is a. Increase Net Cash from operations.
Explanation:
Note: This question is not complete as the options are omitted. The options are therefore provided to complete the question before answering the question as follows:
a. Increase Net Cash from operations
b. Decrease Net Cash from operations on the Cash Flow Statement
c. No impact on Net Cash from operations
d. Just impact the Balance Sheet
The explanation of the answers is now provided as follows:
Since the assets was purchased early in the year, depreciation will be charged on it in the income statement for the year at the end of the year. Since depreciation is a non-cash item, it will added back to the net income in the indirect Cash Flow Statement method as one of the adjustments to the net income under the Cash from operations. This adding back of the depreciation will therefore lead to an Increase Net Cash from operations.
Therefore, the correct option is a. Increase Net Cash from operations.