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.

ContextOne of the most important elements in a business plan is the market analysis. A market analysis is a qualitative and quantitative assessment of a market. It includes data collection and estimation in reference to the market size and value, characteristics of the intended customer base, in-depth evaluation of the competition, barriers to entry, and the regulatory environment. An accurate and detailed market analysis allows entrepreneurs to determine whether the market is sufficiently large to build a sustainable, profitable business. In this assignment, you will complete a market analysis for your proposed organization and create a report that can be included within a business plan.InstructionsWrite a 525-word report that includes the following sections:Section 1: Business overview, mission, and visionSection 2: A Market analysis that includes the following components:Market overview/needs analysisTarget marketCompetitive analysisValue propositionSection 3: RecommendationUse the Market Analysis Research document for details on what to include in each section.Cite references to support your assignment.

Select a brand that you or your family uses regularly; this should be a brand that the average person would recognize. Analyze this brand using the instructions below. When analyzing your brand be sure to go to the company’s Web site(s) and conduct other research as well to support your analysis. (A 12-page response is required for the combination of Parts A through H.) Your Stand-Alone Project responses should be both grammatically and mechanically correct, and formatted in the same fashion as the project itself. If there is a Part A, your response should identify a Part A, etc. In addition, you must appropriately cite all resources used in your response and document in a bibliography using APA style. Part A Brand Description: Describe the brand you have chosen using the following criteria.1.Describe your brand; what is it and what does it do? 2.Where do you normally purchase the brand, and are there other types of sales locations?3.What is the usual price of the brand? 4.What are your reasons for using this brand? 5.Ask two (2) other people what they think of the brand and record their responses. Are they similar or different from your opinions?Part B Consumer-Based Brand Equity Model: Apply the six (6) areas of the Customer-Based Brand Equity Model (CBBE) to your product and discuss your results. Part C Brand Positioning: Discuss the following concepts as they relate to your brand. 1.Who is the target market for your product?2.Who is the competition?3.What are the points of parity and points of difference in your brand and the competition’s brand(s)?4.What are the brand’s core values?5.What is the brand’s mantra?Part D Brand Elements: Analyze the following elements of your brand in relationship to the six (6) criteria for choosing brand elements: memorable, meaningful, likable, transferable, adaptable, and protectable. If your brand does not possess one of the elements, then suggest ways that this element could be implemented successfully. 1.Name2.URL3.Logo/Symbol4.Slogan/Jingle5.PackagingPart E Marketing Program: Analyze the following factors as they relate to the brand. 1.Discuss either the marketing or product strategy of the brand.2.What is the brand’s pricing strategy?3.What channel strategy does the brand use?Part FIntegrated Marketing Communications (IMC) and Leveraging Secondary Brand Knowledge 1.Discuss two (2) IMC strategies used by the brand. 2.Discuss two (2) ways that the brand leverages secondary brand knowledge. Part G Brand Extension: Discuss whether the brand is an extension of another brand. If the brand is not an extension, could it be extended? Explain.Part HRecommendations: Make three (3) recommendations concerning the future branding activities that you feel would help the brand gain or maintain brand equity. Be sure to thoroughly explain your rationale for each recommendation.