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Firm 2

Q=60/Leader

Q=30/Follower

Firm 1

Q=60/Leader

0 , 0

1800 , 900

Q=30/Follower

900 , 1800

1600 , 1600

Identifique o jogo e os seus equilíbrios.

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Організаційна структура є ефективною, якщо вона:

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Study the scenario below and answer the question that follows.

Bronx Ltd

In January 2023, Bronx Ltd relocated its manufacturing division. The lease on Bronx Ltd's old factory building expired on 31 December 2022 and it had to find new premises from 1 January 2023, as there was no possibility to renew the existing lease.

The company signed a lease contract for a new factory building with Greeff Ltd for 10 years, starting on 1 January 2023. Some modifications were allowed to be made to the factory building in order to install Bronx Ltd’s machinery on condition that Bronx Ltd restores the factory building to its original condition at the end of the lease term.

The following information is available:

  • The commencement date of the lease is 1 January 2023.
  • A deposit of R3 297 840 was paid on 30 November 2022 to secure the lease.
  • Legal fees of R48 480 were incurred to obtain the lease. R36 000 of this amount is allocated costs of the company’s legal and risk management department. The balance was paid to an external law firm, 65% of which was reimbursed by Greeff Ltd.
  • R89 600 was spent on modifying the factory building to suit Bronx Ltd’s needs.
  • Greeff Ltd agreed to reimburse Bronx Ltd for all relocation costs. Relocation costs of R453 120 were incurred.
  • The estimated cost of restoring the building to its original condition at the end of the lease term is R1 929 600. An appropriate pre-tax discount rate is 10% per annum.
  • The annual lease payments are R6 750 000, payable in arears, and Bronx Ltd has guaranteed a residual value of R22 500 000.
  • The interest rate implicit in the lease could not be determined. Bronx Ltd’s incremental borrowing rate is 12%.

 Source: Adapted from Daniels, J.C. 2023.

 

Required:

Calculate the cost of the right-of-use asset.

(17 Marks)

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Study the scenario below and answer the question that follows:

 

Timberu Ltd

On 31 December 2024, Timberu Ltd revalued its plant to net replacement cost. 

The company has elected to realise the revaluation surplus while the asset is being used and to offset the accumulated depreciation against the gross carrying amount of the asset on revaluation. No other assets have been revalued.

The company depreciates its plant on the straight-line basis over its estimated useful life. Depreciation for the current year must be calculated on the most recent revalued amount.

Details of plant:

Cost price (purchased 1 January 2022)

R1 350 000

Residual value

Rnil

Useful life

10 years

Net replacement cost (31 December 2024)

R1 102 500

 

The residual value and useful life of the plant did not change.

Assume a tax rate of 28%.

 

 Source: Rathnasamy, S. 2024.

 

Required

Prepare the general journal entries relating to the above information for the year ended 31 December 2024. Journal narrations are not required. 

(23 Marks)

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Структурний розподіл функцій виконавців проекту – це

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За подібність ідей та життєві принципи

українського філософа Григорія Сковороду називали "українським":

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Tendo em conta os críticos - como Bryan Caplan - das teorias da agregação das preferências em democracia, com uma maioria ignorante: qual destas é a verdadeira?

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Українська філософія постає явищем:

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Адитивний

порядок

елемента 

u ≠ 0  є найменша кількість n

елементів

u

, які треба додати «сам

до себе», щоби отримати значення особливого елемента

1 :

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 Дано елементи α та β скінченного поля GF( p ). Користуючись методикою із лекції Тема 4 та наданим там же Exel-калькулятором, визначити первісний елемент w серед заданих α =11 та β =5, де p = 787.

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