The Following Information Pertains to the Shareholdings of an Affiliated

question 13

Multiple Choice

The following information pertains to the shareholdings of an affiliated group of companies. The respective ownership interest of each company is outlined below. All intercompany investments are accounted for using the equity method. The Net Incomes for these companies for the year ended December 31, 2012 were as follows: Unrealized intercompany profits (pre-tax) earned by the various companies for the year ended December 31, 2012 are shown below: All companies are subject to a 25% tax rate. What is the Consolidated Net Income for the year attributable to the shareholders of A Inc.?

• A) $1,510,000.
• B) $1,796,125.
• C) $1,817,500.
• D) $2,170,000.

Describe the advantages and uses of various types of thermometers.

Identify the correct techniques for measuring temperature, pulse, and BMI.

Distinguish between different pulse sites and their locations on the body.

Understand the significance of the relaxation phase (diastole) in blood pressure measurement.

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Definitions:

Decentralisation

The distribution of decision-making power away from a central authority within an organization.

Specialised Information

Information that is tailored to meet the specific needs or requirements of a particular domain or profession.

Profit Centre Manager

An individual responsible for a division or segment of an organization whose performance is measured in terms of profitability.

Investment Centre Manager

A manager responsible for a business unit that is judged on its investment, revenue, and cost performance.