Week 7 Homework Quiz

Business Valuations – Homework ES 1. (TCO G) A valuation professional who holds a CVA has the credentials of a: (Points : 2) Continuous valuation analyst. Cost valuation of assets. x Certified valuation analyst. None of the above is correct 2. (TCO G) If a shareholder in a closely held business sells his or her stock, the valuation professional typically would: (Points : 2) Increase the value somewhat to get the minority owner out of the business. Do a standard professional valuation in which the minority interest issue is ignored. Discount the value somewhat to reflect the diminished value of being a minority interest holder. Always use a historical cost basis analysis to take conservatism into account. None of the above is correct. 3. (TCO G) The most commonly accepted methods of business valuation use some form of: (Points : 2) Balance sheet analysis.Historical cost basis. Book value method. x Income statement approach. 4. (TCO G) The conclusions presented in FASB No. 157 s upport which FASB Conceptual Framework? (Points : 2) FASB Conceptual Framework No. 2 FASB Conceptual Framework No. 6 FASB Conceptual Framework No. x All of the above None of the above 5. (TCO G) The major business valuation organization that has developed rigorous business valuation standards is: (Points : 2) The National Association of Business Valuation Analysts (NACVA) The American Society of Appraisers (ASA) The Institute of Business Appraisers, Inc. (IBA) x All of the above None of the above 6. (TCO G) In a typical business valuation report, one exhibit that is seldom used is: (Points : 2) Limiting conditions. Definitions of valuation terms. Ratio analysis of the company. Common size balance sheets of the company. None of the above. 7. (TCO G) â€Å"Equitable distribution† in divorce cases is driven by: (Points : 2) The Uniform Commercial Code nationally. x Individual state laws. Supreme Court rulings. Professional standards. None of the above. 8. (TCO G) A â€Å"minori ty interest† in a business: (Points : 2) Technically is less than a 50-percent ownership in the business Might be worth less than a pro-rata share of the business value May have limited influence in the operations of the business x All of the above None of the above 9. (TCO G) IRS Rev. Rul. 59-60: (Points : 2)Deals with the valuation of closely held businesses Provides a list of eight factors that should be considered in valuing a closely held business Is particularly useful for valuing closely held businesses in estate and gift tax situations x All of the above None of the above 10. (TCO G) Preparing common-sized financial statements and performing ratio analyses of financial statements are examples of: (Points : 2) â€Å"Customizing† financial statements. â€Å"Downsizing† financial statements. x â€Å"Spreading† financial statements. â€Å"Simplifying† financial statements. None of the above.

The Stupidest Angel Chapter 21

Chapter 21 AVENGING ANGEL Oh shit, oh shit, oh shit, oh shit, Theo thought. He twisted his ankle when he hit the ground; pain shot up his leg like liquid fire. He fell and rolled onto his back in the mud. He'd pushed the remote button that unlocked the Range Rover too soon the vehicle had chirped and the lights had blinked, alerting the undead. He'd made the jump blind, and missed. They were coming for him. He pushed himself up and started hopping toward the Range Rover the car key ready in his right hand, his flashlight lost behind him in the mud. Grab him, you rotting fucks,† screamed Dale Pearson. Theo fell forward as his good foot slipped out from under him, but he rolled back to his feet, a bolt of pain shooting white-hot across his shin. He caught himself on the back window of the black Range Rover, snatching at the rear wiper for balance. He risked a glance back toward his pursuers and heard a loud thump by his head followed by a deafening screech. He turned just in time to see a skeletal woman sliding across the roof of the Range Rover, leading with her teeth. He ducked, but not before he felt fingernails raking his neck, teeth thumping into his scalp. She rode him to the ground and he could feel a grating pain in his head as the zombie tried to bite through his skull. His face was pushed into the mud. His nostrils and mouth filled with water, and amid a flashing whiteness of terror he thought, I'm so sorry, Molly. â€Å"Yuck! That's hideous!† said Bess Leander, spitting a couple of teeth on the back of Theo's head. Marty in the Morning grabbed Theo by the head and licked the teeth marks that Bess had left. â€Å"That's horrible. He's stoned. I'm not eating stoned brains.† The undead moaned in disappointment. â€Å"Get him up,† said Dale. Theo inhaled a great spray of mud along with his first breath and he went into a coughing fit as the undead lifted him up and held him against the back window of the Range Rover. Someone wiped the mud out of his eyes, and a stench that made him gag filled his nostrils. He could see the dead but animated face of Dale Pearson only inches from his own. The corpse's foul breath overwhelmed him. Theo tried to twist away from the evil Santa, but decaying hands held his head fast. â€Å"Hey, hippie,† said Dale. He held Theo's flashlight down by his Santa beard to illuminate his face from below. There were two stripes of bloody drool running down either side of the beard. â€Å"You're not thinking that your pot-smoking ways are going to save you, are you? Don't.† He pulled a snub-nose revolver out of the pocket of his red coat and shoved it under Theo's chin. â€Å"We'll have plenty to eat. We can afford to waste you.† Dale ripped open the Velcro fasteners of Theo's jacket and started feeling around his waist. â€Å"No gun? You suck as a lawman, hippie.† He went to the pockets of Theo's cop shirt. â€Å"But this! The one thing you can be depended on for.† Dale held up Theo's lighter, then reached in, tore the whole pocket off the cop shirt, and wrapped the dry fabric around the lighter. â€Å"Marty, try this. Keep it dry.† Dale gave the lighter to a rotting guy with a wet Ziggy Stardust red mullet, who slogged back to the pile of debris at the side of the chapel. Theo watched as Marty in the Morning bent over the pile of plywood, pine branches, two-by-fours, cardboard, and the torn-up body of Ben Miller. The wind was still whipping, the rain less intense now, but even so the drops stung Theo's face when they hit. Don't light, don't light, don't light, Theo chanted in his head, but then his hope drained away when he saw the orange flame catch on the debris, and Marty in the Morning pull away with his sleeve on fire. Dale Pearson stepped aside so Theo could see the fire whipping up the side of the building, then put the .38 against Theo's temple. â€Å"Take a good look at our little barbecue fire, hippie. It's the last thing you're going to see. We're gonna eat your crazy wife's brains char-broiled.† Theo smiled, happy that Molly wasn't inside, wouldn't be part of the massacre. â€Å"I didn't hear ‘Shave and a Haircut, † said Ignacio Nunez. â€Å"Did you hear ‘Shave and a Haircut'?† Tuck panned his flashlight across a dozen frightened faces, then one whole side of the chapel went orange with the light from the fire outside the windows. One woman screamed, others stared in horror as smoke started to snake in around the window frames. â€Å"Change of plan,† Tuck said. â€Å"We go now. Guys in front of your groups. Give the car keys to the next person back.† â€Å"They'll be waiting for us,† said Val Riordan. â€Å"Fine, you burn up,† Tuck said. â€Å"Guys, knock over whatever gets in your way, everyone behind just keep going for the cars.† All the barricades and braces had been removed from the chapel doors. Tuck put his shoulder against one door, Gabe Fenton was on the other. â€Å"Ready. One, two, three!† They threw their shoulders against the doors and bounced back into the others. The doors had only opened a couple of inches. Someone shone a flashlight through the gap to reveal a huge pine-tree trunk braced against one of the doors. â€Å"New plan,† shouted Tuck. Theo tried to look at the fire, but he couldn't see beyond the undead eyes of Dale Pearson. Thought had fled. There was just fear and anger and the pressure of the gun barrel against his temple. He heard a whooshing sound and a thump by his ear and the gun barrel was gone. Dale Pearson was stepping away from him, holding a dark stump where his gun hand had just been. Dale opened his mouth to shout something, but in that second a thin line appeared across his face at nostril level and half of his head slid to the ground. He slumped in a pile at Theo's feet. The hands that were holding Theo let go. â€Å"Brains!† screamed one of the undead. â€Å"Crazy-woman brains!† Theo fell on top of Dale's rekilled body, then spun around to see what was happening. â€Å"Hi, honey,† Molly said. She stood on the roof of the Range Rover, grinning, wearing a leather jacket, sweatpants, and her red Converse All Stars, holding the ancient Japanese sword in Hasso No Kamae before her, the blade gleaming orange in the light from the burning church. There was a dark swath across the blade where it had hewn the head of the zombie Santa. Theo had never been a religious man, but he thought in that instant that this must be what it was like to look on the face of an avenging angel. The zombies who had been holding Theo reached for Molly's legs, and in a single motion she stepped back and brought the sword around in a low arc that sent a rain of severed hands flying into the mud. The undead wailed around her, and tried to claw their way onto the SUV with their stumps. Bess Leander tried to replicate the move she had used on Theo, stepping up the hood behind Molly and diving across the roof of the Range Rover. Molly spun and sidestepped, making a low swing with her sword that would have not looked out of place on a golf course. Bess's head rolled off the top of the Land Rover into Theo's lap. He pushed it aside and got to his feet. â€Å"Honey, you might want to go let everyone out of the chapel before they burn up,† said Molly. â€Å"I'm not sure you want to watch this.† † ‘Kay,† said Theo. The undead had left their stations at the front and back doors of the chapel, where they had been waiting to ambush the escaping partyers, and charged Molly. Three fell headless while Molly stood on the Land Rover, but as they surrounded her, she ran and leaped over the heads of the mob, landing behind them. Theo ran for the front doors of the chapel, his vision blurred from the rain and the blood running into his eyes from the bite wound on his head. He looked back for a second and saw Molly sailing over the top of her attackers. He nearly ran into two great pine logs that had been braced against the chapel doors. He looked back a second and caught a glimpse of Molly mowing down two more zombies, one split down the middle from the crown of his head to his sternum, then he turned and tried to get his back under one of the logs. â€Å"Theo, is that you?† Gabe Fenton had his face pressed in an inch-wide gap between the doors. â€Å"Yeah. There are logs against the doors,† Theo said. â€Å"I'm going to try to move them.† Theo took three deep breaths and lifted for all he was worth, feeling as if veins would explode in his temples. The wound on his head throbbed with every heartbeat. But the tree trunk moved a couple of inches. He could do this. â€Å"Is it working?† yelled Gabe. â€Å"Yeah, yeah,† said Theo. â€Å"Give me a second.† â€Å"It's filling up with smoke in here, Theo.† â€Å"Right.† Theo strained again and the log moved another two inches to the right. Another foot and they'd be able to get the door open. â€Å"Hurry, Theo,† said Jenny Masterson. â€Å"It's – † She went into a coughing fit and couldn't finish what she was saying. Theo could hear everyone coughing inside. Wails of rage and pain were coming from the side of the chapel where Molly was fighting. She must be okay, they were still yelling about eating her brain. Another lift, another two inches. Gray smoke was streaming out the crack between the doors. Theo fell to his knees with the effort and almost passed out. He shook himself back into consciousness, and as he prepared to put his back into another effort, hoping it wouldn't be his last, he noticed that the screaming had stopped at the side of the chapel. Rain, wind, the coughing of the trapped, and the crackle of the fire. That was all he heard. â€Å"Oh my God. Molly!† he screamed. A hand on his cheek, a voice at his ear. â€Å"Hey, sailor, need a little hand getting your church door open, if you know what I mean?† Sirens sounded in the distance. Someone had seen the burning chapel through the storm and had somehow gotten through to the volunteer fire department. The Lonesome Christmas survivors were gathered in the middle of the parking lot, illuminated by headlights. The heat from the fire had driven them nearly seventy-five yards to the street. Even this far away, Theo could feel the heat on his cheek from the fire as Lena Marquez bandaged his head. Others sat in the open hatchbacks of SUVs, trying to catch their breath after being exposed to the smoke, drinking bottled water or just lying there dazed. Around the burning chapel the wet pine forest steamed, a great white cloud rising into the sky. Down the left side of the chapel: carnage – a rekilling ground of the undead, where Molly had hacked them into submission, even chasing down the last few in the woods and decapitating them after she and Theo had let the partyers out of the chapel. Molly sat beside Theo, under the open hatchback of someone's Expedition. â€Å"How did you know?† he asked. â€Å"How could you possibly have known?† â€Å"The bat told me,† Molly said. â€Å"You mean he showed up and you said, ‘What's wrong, boy, is Timmy trapped down a well? and he barked to tell you that's what was wrong? Like that?† â€Å"No,† Molly said. â€Å"It was like, ‘Your husband and a bunch of other people have barricaded themselves in the chapel against a horde of brain-eating zombies and you need to go save them. Like that. He has some kind of accent. Sounds Spanish.† â€Å"I for one am glad that you went off your meds,† said Tucker Case, who was standing next to Lena as she bandaged Theo's head. â€Å"A few hallucinations are a small price to pay, if you ask me.† Molly held up her hand for him to be quiet. She stood and brushed the pilot aside, looking back toward the burning church. A tall dark figure in a long coat was coming toward them through the killing field. â€Å"Oh no,† said Theo. â€Å"Everyone get in the cars and lock them.† â€Å"No,† Molly said, dismissing Theo's instructions with a distracted backward wave. â€Å"We're okay.† She met the angel in the middle of the parking lot. â€Å"Merry Christmas,† said the angel. â€Å"Yeah, you, too,† said Molly. â€Å"Have you seen the child? Joshua?† asked Raziel. â€Å"There's a kid over there with the others,† said Molly. â€Å"That's probably him.† â€Å"Take me to him.† â€Å"That's him,† Theo said. â€Å"That's the robot guy.† â€Å"Shhhhhh,† Molly shushed. Raziel walked to where Emily Barker was holding her son, Joshua, sitting on the back of Molly's Honda. â€Å"Mom,† wailed Joshua. He hid his face in his mother's chest. But Emily was still stunned by witnessing her mate's death, and she didn't react at all except to hold the boy tighter. Raziel put his hand on the boy's head. â€Å"Fear not,† he said. â€Å"For I bring you tidings of great joy. Behold, your Christmas wish has been granted.† The angel waved toward the fire and the carnage and the exhausted and terrified survivors as if he were a game-show hostess presenting a washer/dryer set. â€Å"Not what I would have wished for,† the angel said, â€Å"but I am but a lowly messenger.† Josh rolled in his mother's arms and faced the angel. â€Å"I didn't ask for this. This isn't what I wished for.† â€Å"Sure it is,† said Raziel. â€Å"You wished that the Santa you saw killed be brought back to life.† â€Å"No, I didn't.† â€Å"That's what you said. You said you wanted him brought back to life.† â€Å"That's not what I meant,† said Joshua. â€Å"I'm a kid. I don't always get stuff right.† â€Å"I'll vouch for that,† said Tucker Case, stepping up behind the angel. â€Å"He is a kid, and he is wrong most of the time.† â€Å"We still should cut your head off,† said Josh. â€Å"See,† said Tuck. â€Å"Always wrong.† â€Å"Well, if you didn't mean you wanted him brought back to life, what did you mean?† asked Raziel. â€Å"I didn't mean I wanted Santa to be a zombie and kill big, dumb Brian and everything. I wanted everything to be okay. Like it never happened. So it would be a good Christmas.† â€Å"That's not what you said,† said Raziel. â€Å"That's what I wanted,† said Joshua. â€Å"Oh,† said the angel. â€Å"Sorry.† â€Å"So he's an angel?† Theo said to Molly. â€Å"Like a real angel?† Molly nodded, smiling. â€Å"Not a killer robot?† Molly shook her head. â€Å"He's here to grant a Christmas wish, to one child.† â€Å"Like it never happened?† the angel asked Joshua. â€Å"Yeah!† said Josh. â€Å"Oops,† said the angel. Molly stepped over and put her hand on the angel's shoulder. â€Å"Raziel, you fucked up. Fix it?† The angel looked at her and grinned. Perfect teeth, if a little sharp. â€Å"So be it,† he said. â€Å"Glory to God in the highest, peace on Earth, goodwill toward men.†

Mona Lisa`s Portrait Analysis Essay Example | Topics and Well Written Essays - 750 words

Mona Lisa`s Portrait Analysis - Essay Example It is often assumed that standing in front of the portrait evokes senses that also create some sort of connection with the woman in the portrait. The whole idea of standing and appreciating the beauty of the portrait is quite fascinating and alluring in every sense considering its recognition as one of the highly admired piece of artwork in the world (Claire (1999) The portrait is a fine piece of work of one of the highly admired and well-respected artist of the world, Leonardo Da Vinci. His creativity and artistic touch earned him a place in millions of hearts across the world. It is assumed that Leonardo Da Vinci never completed his artworks and used to leave them unfinished. The portrait of Mona Lisa took four years of time to emerge as one of the highly intriguing portraits of all time. This piece of art was finished in the 15th century in France that also highlight the fact of the rise of art and creativity in different parts of the world. The portrait of Mona Lisa did not grab eyeballs till the 19th century when emerging symbolist movement began to recognize its worth, beauty and relevance. The appreciation level reached new heights attracting others to appreciate the work along with identifying wide arrays of stories pertaining to the woman’s face, landscape and the whole idea of portraying a woman showcasing enigmatic emotions. Analyzing the picture gives an idea that the whole ambiance of the portrait is quite unique and appealing in nature. The folded hands of the woman highlight her reserved posture while her eyes and lips speak unheard stories and emotions. The face and emotions welcome the viewer with a smile that is enigmatic in nature yet appealing and spellbinding. The corners of the mouth and eyes have been painted brightly that enhances the beauty of the portrait.

Artistic and Livelihood Rights versus Morality Issues in Anti-Lap Assignment

Artistic and Livelihood Rights versus Morality Issues in Anti-Lap Dancing Ordinance - Assignment Example With a diminishing tax base, the city direly needs new livelihood sources. City council members and residents are divided on whether the emerging businesses of strip bars and pornographic moviemakers can save the city’s economy. They also believed that said ordinance was the first step to killing this industry. Mary Macy, 40, a former city council member said: â€Å"Adult entertainment businesses are a blight to any neighborhood. They attract a variety of criminal activity, including prostitution and drug use.† Council member Tonis Zaslow, 35, believed that they are not against new businesses, but opposed to the negative effects of the sex industry on their culture and health. Zaslow said: â€Å"This is just good government. We need to protect citizens from the transmission of sexual diseases, litter and condoms in our streets, drugs sold to children.† What several saw as depraved, others perceived as fun and legitimate livelihoods. George Rappaport, dressed in a business suit, thought that the ordinance was a killjoy: â€Å"I love lap dances. Who doesn’t? I say you’re banning this because you’ve never had one. You guys and gals should get one before you vote.† Bambi Newman, 27, is an actress, a stripper, and a single mom with a daughter. She argued that lap dancing is her right to artistic expression and a source of legitimate livelihood.

Housing In Jerusalem Essay Example | Topics and Well Written Essays - 500 words

Housing In Jerusalem - Essay Example Finally, a brief discussion on how NGOs and the international media interpret and represent this unique dynamic will be represented. Firstly, it must be understood that the key economic challenge of housing within Jerusalem has to do with the fact that the demand for housing is extraordinarily high. There are ultimately two reasons for this. The first of these reasons has to do with the ongoing efforts of the Israeli government to settle more Jewish people from around the world within Israel’s borders. As such, the strain to continually create new housing and new infrastructure places a high strain on limited resources and creates a situation in which the price for these accommodations is exorbitantly high. What this in turn effects is a situation in which only the ultra rich can afford to live anywhere near Jerusalem itself; necessarily reducing the possibility for the cities sizeable Arab minority to be able to afford to buy new housing. The second issue that affects the high cost and extreme high demand of housing has to do with the culturally high fertility rates that are exhibited amongst both the Jew ish and Arab population of Jerusalem. As a direct result of this, the overall number of individuals that reach maturity and seek out accommodations within the city that they call home increases exponentially each and every year (Schmemann 4). Not surprisingly, as with almost every other issue, the way in which NGOs and the international media approach this issue of population growth within Jerusalem, and more generally within Israel, is somewhat warped. As such, stakeholders oftentimes assume that the pressures on the housing market within Jerusalem are contingent upon the immigrants to Israel that are brought in as a function of collecting ethnically Jewish individuals from around the globe and settling them in Israel. As such,

EU Official Control of Foodstuffs Assignment Example | Topics and Well Written Essays - 2750 words

EU Official Control of Foodstuffs - Assignment Example In this regard, the European community has laid down the regulation on the official foodstuff control system Regulation (EC) No 882/2004 on 2004, in order to ensure the objective of food safety and adopt requisite measures. These regulatory guidelines are implemented in order to overcome the drawbacks associated with the previous legislation to ensure the control in food management approaches and design common national control systems for the European zone (2Europa, 2010; EUE-Lex, 2004). Correspondingly, this study intends to address the topic related to official foodstuff controls system with a special focus on Poland. Poland is one of the rapidly growing economies, wherein it is observed that the foodstuff sector play a critical role to maximise the growth of the nation. In accordance, the report will summarise the aspects related to meat inspections abattoirs, food products, border Inspection, food emergencies and the role of government in it. Poland is one of the fastest developing nations of the EU with a population of around 38 million and a GNI of around $ 13,080 per capita. The nation is termed as one of the largest economies, located in Central Europe (The World Bank Group, 2014). The national strategic plan of Poland has been working with the motive to improve the competitive position of food industry by implementing various preventive methods in its food chain. Due alignment has also been focused by the food management authority in the EU with the already enacted regulations in the food market (International Finance Corporation, 2010). The Republic of Poland is an organisational structure incorporated of a central level, which has 16 regions, 379 districts and 2478 municipalities. The central level of the nation is equipped with the overall responsibility and authority to control animal health and their welfare, agricultural food safety and safety measures through the various channels of food supply in these nations. Both the

Community Nutrition Research Paper Example | Topics and Well Written Essays - 1000 words

Community Nutrition - Research Paper Example Department of Health and Human Services (HHS). Unhealthy nutritional patterns impact the health of family members and can potentially lead to health problems such as obesity, hypertension, cardiovascular disease, or Type 2 diabetes. To achieve their optimal health, family members need to have a healthy nutritional intake. Nutrition is defined simply as the nutrients the body needs for the body to function. The effectiveness of body functioning depends on which nutrients a person takes in and whether the nutrients meet the physiological needs of the body. Family members living together in a household have access to the same foods, influencing the nutritional intake of family members, so it is important to address nutrition and nutrition promotion from a family perspective and not limit it to individual family members. All families experience some form of cost constraints, yet families with limited resources may find it more challenging to access adequate nutritional resources. Typically, low-nutrient, low-density foods—high in carbohydrates—are less expensive than foods with greater nutrient density. Families who cannot afford nutritionally sound, energy-dense food are more likely to be overweight or obese, which can lead to secondary health problems (U. S. Department of Health and Human Services, & U.S. Department of Agriculture,www.healthierus.gov). Cultural factors can also influence the nutritional intake of families, impacting food selection, meal preparation, and portion sizes. In some cultures, specific food items are on the table with every meal, such as tortillas or potatoes. Specific types of meat or vegetables may not be served or may be limited based on cultural or religious views. The family structure has been changing in America as well as globally. A variety of factors have led to alterations in family structure, including shifting parental roles, single-parent homes, and economic