IBM acquires 80% of ABC, Inc. for $40 million on January 1, 2013. At the time of acquisition, ABC has total net assets with a fair value of $25 million. For the years ending December 31, 2013, and December 31, 2014, ABC, Inc. reports net income (loss) and pays dividends as shown here:Net Income (loss) Dividends Paid Net Income (loss) Dividends Paid$2,000,000 $1,000,000 (2014) $(600,000) $800,000 (2013)The excess of the acquisition price over the fair value of net assets acquired is assigned to goodwill. Since goodwill has an indefinite life, it is not amortized.Required:Compute the value of IBM’s investment in ABC, Inc. as of December 31, 2014, under the equity method.Discuss the strengths and weaknesses of the income statement and balance sheet in reflecting the economic substance of this transaction and subsequent business activities using the equity method.Your submission should:Be 1-2 pages for the written portion.Include the Excel spreadsheet with computations.Clearly separate your responses so your instructor knows the problems you are answering.

Instructions:First Part--The first part of this assignment is for you to watch two video clips of Economics of Super Size Me. What would happen if you ate all your meals at McDonald’s for an entire month—without ever working out? Super Size Me, a documentary by Morgan Spurlock, endeavored to find out. At the end of the month, Spurlock gained 30 pounds, and his cholesterol and blood pressure rose significantly.1. Super Size me --Introhttps://www.youtube.com/watch?v=MQQMr0-NpQ42. Supersize Me in 7 mins “How too much of McDonald’s make you feel”https://www.youtube.com/watch?v=S9__23-zjhM&feature=emb_logoSecond Part-- The fast food industry business model is to provide filling food at a low cost. What McDonald’s lacks in quality, they make up for in quantity. Each value meal provides a tremendous number of calories. This provides quite a contrast with fine dining. At fancy establishments, the portions are smaller by design. You are to answer the following questions and upload your answers on to Canvas:What makes someone willing to pay significantly more when dining out at fancy establishments even though the portions are quite small? The answer will not be as simple as people pay for the service and nice environment. The question asks "why" they are willing to pay for that. When answering this question, please refer to the concept of marginal and total utility learned in this module. McDonald’s example here is a lot like water in the diamond-water paradox. Please discuss this point how you understand this statement. Again, please refer to the concept of marginal and total utility we learned in this module to answer this question. Please come up with at least two examples of the diamond-water paradox. Note that luxury goods do not automatically mean "diamond" and cheap (inferior) goods do not automatically mean "water."

word count: 3000  For this assignment, you will need to take the role of a HR manager, taking part in an internal evaluation of your international organisation's human resource management strategy. As a result will be expected to submit a report with your recommendations to the HR Director.  Please select an appropriate (Multinational Corporation) MNC of your choice. I have chosen Alibaba as my targeted company. Your audit is from an 'HR' perspective as it is likely that the business will establish a joint venture in the new market which will require some staff to be recruited locally and also the relocation of some expatriate staff from within your organisation to manage the new venture alongside those of your joint venture partner. Your report should highlight the HR functions as listed below. Your report will analyse a minimum of 1 and a maximum of 2 of the following HR Practices: 1.Recruitment and Selection  2.Training and Development  3.Reward Management  After 1 - 3 above you have to include the following approaches to the HR practices : In each of your chosen areas of HR practice, please identify how your recommended strategies will impact upon: I.Organisational Performance  II.Employee Commitment  III.Workforce Flexibility I. Workforce Quality In addition the report should include:  The purpose of the report – a brief overview of the selected sector for the last five years and its developments and challenges and future needs. This assignment will assess all of the learning outcomes for this module. Your data response should include an analysis, using both qualitative and quantitative data, of the following:  •Key economic drivers in the Host country  •A comparative analysis of HR systems globally  •Organisational issues that influence the development and implementation of HRM strategy (Cross-cultural training for expatriates, T&D section) and the social aspect of the host country in the (PESTLE analysis). Please use the following structure below as a guide to the content your tutor(s) will expect to see in your assignment based upon the learning outcomes being assessed.  This assignment is designed to assess learning outcomes: L01: Critically examine the economic drivers in the international business environment that influence HRM strategies and evaluate the main HRM theories and models in relation to economic drivers. L02: Evaluate the effectiveness of HRM strategies in achieving the goals of employee commitment, flexibility, quality and strategic integration L03: Critically Analyse the differences in approach to HRM Globally and outline possible reasons for such differences L04: Critically evaluate the theory and evidence about the relationship between HRM and organisational performance L05: Analyse the organisational, national and cultural specific issues that influence the development and implementation of HRM strategy L06: Demonstrate the management skills required in international business to successfully engage and win support from key stakeholders