Jennifer, a resident of North Carolina, was granted a patent for a device she invented. Donald, a resident of Texas, claims to have invented the device earlier, and disputes the patent granted to Jennifer. Which of the following should Donald do?
A) file a case in a North Carolina state trial court, as it has in personam jurisdiction over Jennifer
B) file a case in a Texas state trial court, as the long-arm statute grants it in rem jurisdiction over Jennifer
C) file a case in the Ninth Circuit Court of Appeals, as there is concurrent federal jurisdiction due to diversity of citizenship
D) file a case in a federal trial court, as federal courts have exclusive jurisdiction over this subject matter
D
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The journal entry a company records for the issuance of bonds when the contract rate and the market rate are thesame is to
a. debit Bonds Payable, credit Cash b. debit Cash and Discount on Bonds Payable, credit Bonds Payable c. debit Cash, credit Premium on Bonds Payable and Bonds Payable d. debit Cash, credit Bonds Payable
As FourSquare members check in, local businesses in that area can reach out to them with special offers and interactive promotions such as free drinks or discounts. What type of segmentation are local businesses using when they give offers through FourSquare?
a. Geographic segmentation. b. Demographic segmentation. c. Psychographic segmentation. d. Behavioral segmentation. e. None of the above
The ________ is the measurement of an item's ability to satisfy future demand
Fill in the blanks with correct word
Pursuing an inorganic growth strategy, Wilson Company acquired Venus Company's net assets and assigned them to four separate reporting divisions. Wilson assigned total goodwill of $134,000 to the four reporting divisions as given below: Alpha Beta Gamma Delta Carrying value$200,000 $320,000 $370,000 $300,000 Goodwill included in carrying value 20,000 34,000 50,000 30,000 Fair value of net identifiable assets at year-end 150,000 300,000 390,000 280,000 Fair value of reporting unit at year-end 180,000 350,000 360,000 295,000 Based on the preceding information, for Gamma
A. goodwill impairment of $20,000 should be recognized at year-end. B. goodwill impairment of $30,000 should be recognized at year-end. C. goodwill of $40,000 should be reported at year-end. D. no goodwill should be reported at year-end.