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consensus needed to take action The CEO and the directors usually have worked together for some time; they are good, perhaps close, friends For the CEO, dismissal is a catastrophic event Taking action that will probably destroy the career of a business associate is a difficult decision Replacing the CEO precipitates a crisis, not only for the board but also for the entire organization When it happens, the board must be prepared to announce a successor and to deal with the problems inherent in the transfer of executive authority Such action puts a major burden on the outside directors Nevertheless, this is their responsibility to the shareholders and to the other constituencies of the corporation For example, in early 2000, Jill E Barad, CEO of Mattel Inc the world s largest toy manufacturer resigned Ms.

Similarly the result of a Group company divested during an accounting period is included in the Group accounts only to the date of disposal..

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Answer: (c) 2 What is the objective of financial statements according to the Framework (a) To provide information about the financial position, performance, and changes in financial position of an entity that is useful to a wide range of users in making economic decisions (b) To prepare and present a balance sheet, an income statement, a cash flow statement, and a statement of changes in equity (c) To prepare and present comparable, relevant, reliable, and understandable information to investors and creditors (d) To prepare financial statements in accordance with all applicable Standards and Interpretations Answer: (a) 3 Which of the following are underlying assumptions of financial statements (a) Relevance and reliability (b) Financial capital maintenance and physical capital maintenance (c) Accrual basis and going concern (d) Prudence and conservatism Answer: (c) 4.

Barad built one of Mattel s f lagship products, the Barbie doll, from $250 million in annual sales in the mid-1980s to $17 billion in 1999 In the late 1980s, Barbie s growth slowed, and Ms Barad turned to acquisitions Unfortunately, several acquisitions failed to live up to expectations A loss of $82 million was recorded for 1999, and Mattel s stock price dropped from a high of $45 in 1998 to a low of $11 in early 2000 The board acted, and Ms Barad resigned Apparently the board decided that there was no suitable successor within the company They selected Robert Eckel, formerly CEO of Kraft Foods to be the new CEO The turnover of CEOs of major corporations seems to be accelerating in the twenty-first century Mr.

What are qualitative characteristics of financial statements according to the Framework (a) Qualitative characteristics are the attributes that make the information provided in financial statements useful to users (b) Qualitative characteristics are broad classes of financial effects of transactions and other events..

William Rollinick, a Mattel board member and former acting chairman, observed that when a chief executive stumbles, there s zero forgiveness You screw up and you re dead The investing community puts boards under considerable pressure to act when things appear to be going wrong Sarah Telsik, executive director of the Council of Institutional Investors, which represents 110 pension funds with more than $15 trillion in assets, believes that underperforming CEOs were not losing their jobs fast enough Too fast or too slow A board should decide what is in the long-term best interests of the company and its stockholders In some instances, immediate pressures should be resisted in favor of long-term considerations In other cases, the board should bite the bullet The decision is not easy..

Armed with the right passwords, Gabriel hit the jackpot: a full set of online training manuals on how to use the critical applications on the AS/400 He had the ability to perform any activity a teller could wiring funds, viewing and changing customer account information, watching nationwide ATM activity, checking bank loans and transfers, accessing Equifax for credit checks, even reviewing court files for background checks He also found that from the bank s site, he could access the computer database of the state s Department of Motor Vehicles Next he wanted to obtain the password hashes from the primary domain controller (PDC), which authenticates any login requests to the domain His program of choice for doing this was PwDump3, which extracts all the password hashes from a protected part of the system registry.

Percentage of Small-Cap Stocks If Option Available (Such as Found in the Russell 2000)

Images, graphics, binary information, and any attributes storing electronic object information 255 Used to store comment attributes that provide for free-form text describing the entity Any currency amounts that may store monetary figures

brick-and-mortar world (as well as some wimpy lil cardrooms), you find single-table tourneys almost exclusively online. Single-table, on-demand tournaments are simple: You sign up for one, and as soon as the tournament table fills, you re off and playing. We have an extended description of single-table tournaments, as well as introductory strategic advice, in s 12 and 13.

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