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Full-Text Articles in Business
Purchased Goodwill And Its Accounting Treatment, Terence Sheridan
Purchased Goodwill And Its Accounting Treatment, Terence Sheridan
The ITB Journal
When a company decides to purchase another company or enterprise, the consideration paid will, in many cases, exceed the total of the separate valuation of each of the assets and liabilities of the company or enterprise being purchased. The extent of the premium paid is sometimes dependent on the growth potential of the company in question. In other cases, the premium is linked to the possibilities for cost-cutting when synergies between the existing and new companies are exploited. Occasionally, the fact that a company has an established reputation or an established customer base will result in a considerable premium being …
James F. Alderson: White-Hat Accountant With Moral Courage, David Christensen, Robin Boneck
James F. Alderson: White-Hat Accountant With Moral Courage, David Christensen, Robin Boneck
Mountain Plains Journal of Business and Technology
The objective of this case study is to increase resolve to have moral courage by studying the whistleblowing experience of James Alderson. After a brief introduction about Alderson, whistleblowing, and moral courage, accounting students read a detailed description of Alderson’s experience in “HeBlewtheWhistleand HealthGiants Quaked” (Eichenwald 1998). They then identify essential elements of moral courage, explore how to blow the whistle, and identify character traits that may have contributed to Alderson’s success. Accounting students are inspired by Alderson’s experience, and report an increased resolve to have moral courage. Instructor notes about the case objective, suggestions for implementation and assessment, and …
Depaul's Centers And Institutes Connect Alumni To Industry Knowledge
Depaul's Centers And Institutes Connect Alumni To Industry Knowledge
Business Exchange
Summary of the business centers and institutes available to DePaul students, alumni, faculty and professionals. These include the Center for Strategy, Execution and Valuation, the Arditti Center for Risk Management, the Center for Financial Services, the Center for Creativity and Innovation, the Coleman Entrepreneurship Center, the Institute for Business and Professional Ethics, the Center for Sales Leadership, the Kellstadt Marketing Center, and the Real Estate Center.