Important specialties

Ventas Inc is an established service provider in the real estate vertical. At this point, Contract Law, Direct Marketing, and Marketing are frequently searched for professions at Ventas Inc in Chicago, IL and Toluca Municipality.

Mitarbeiter-Stock-Options im Recht der Doppelbesteuerungsabkommen. Mehr entdecken aus dem Bereich. For example, the approval of a competing product in the Healthcare business sector or the closure of a location can be an indicator of impairment.

More Applications

Biochem/physiol Actions An iron chelator used often in the studies of cell proliferation and apoptosis. Has been shown to have anti-proliferative effects on vascular smooth muscle cells in vitro and in vivo and to arrest cells in the G1 phase.

Agricultural Science Pre-Veterinary 1. I don't know at the moment 1. Art and Design - Studio 1. Markwting with a minor in education 1.

Pre Med Biology 1. Health Kinesiology and Recreation 1. Business and Graphic Design 1. Agricultural Business major 1. Teaching Certification major 1. Agriculture Science - Pre-Vet Option 1. Game Animation and Simulation Design Social Work major 1. Criminal Justice major 1. Bachelors of Science in Nursing 1. Business Administration major 1. Elementary Education K-6 major 1.

Business with Education Minor 1. Athletic Training major 1. Mental Health and Clinical Counseling 1. Student Co-curriculars Filter students by the co-curricular activities in which they've participated.

The National Society of Leadership an Alpha Sigma Alpha 4. Phi Beta Lambda business 4. Track and Field Women's 3. Cross Country Women's 3. Concert and Marching Bands 3. Mulerider Marching Band 3. Concert, Symphonic, Marching, and Jaz Pre-Health Proffesions Club 3.

Black Students Association 2. Kappa Delta Pi 2. Family, Career and Community Leaders Heritage and Madrigal Singers 2. Sister to sister 2. Student Activity Board 2. Gay straight alliance 2. Alpha Kappa Lambda 1. Semester At Sea 1. Domestic Violence Prevention Advocate 1. A member of RHA. Supplemental Instruction Program 1.

Beta Upsilon Chi 1. SAU Volleyball Team 1. Sigma Phi Lambda 1. Pi Gamma Mu 1. Student Activities Board 1. International Students Association 1. Beta Gamma Sigma 1. SAU Marksman Team 1. World Religions Club 1. Mu Alpha Theta 1. Sigma Tau Delta 1.

National Honor Society 1. Student Government Association 1. Symphonic Wind Ensemble 1. Emerging Writers Club 1. Alpha Phi Alpha 1. Sigma Sigma Sigma 1. Job Shadowing at the Little Rock Zoo 1. Job Shadowing at Arkansas Children's Alpha Gamma Rho 1. Math and Computer Science Club 1. SAU Rodeo Team 1. Track and Field Men's 1. SAU Mulerider Baseball 1. Cross Country Men's 1. Student Nursing Association 1. Society of Physics Students 1.

Student Investment Advisory Council 1. Tau Beta Sigma 1. Lambda Epsilon Iota Criminal Justice 1. Lambda Alpha Beta 1. Athletic Training Student Club 1. Southern Arkansas University Boys and Girls Club of Magnolia 2. Stars Cinema 6 2. Streamers on Twitch 1. Miles Flying Service 1.

Southern Arkansas University Office o Bienville Parish Intervention Tutor 1. Melon City Taxi 1. Ace Hardware Retail Support Center 1. Bearden High School 1. Arkansas Army National Guard 1. Nevada School District 1. Mango Software Labs 1. Savage Deer Processing 1. Breezy hill Dairy 1. Columbia County Library 1. Alcoa Pines Health and Rehab 1. University of Arkansas at Pine Bluff 1. University of Arkansas at Monticello 1. Little Creek Commissary 1.

Academie Music'art Eutherpe 1. Little Steps of Faith Child Enrichmen Unity Baptist Church 1. Union Baptist Church 1. Columbia County Sheriff's Office 1. The Vet Clinic, Inc. Perryman Ranches Home of the Hancocks 1. Davis IT Solutions 1. Atwoods Ranch and Home 1. In a potentially later commercialization phase, Merck will realize the vast majority of sales from the commercialization of avelumab while Merck and Pfizer will split defined income and expense components.

The execution of the collaboration agreement is not being structured through a separate vehicle. This means that the assets and liabilities attributable to the contractual arrangement are owned by the two contract partners. Decisions about the relevant activities require unanimous consent in accordance with the collaboration agreement. During co-commercialization of the product, Merck will receive from Pfizer compensation for marketing activities and a share of the profits.

The fair value of the right was determined by an independent external expert using the multi-period excess earnings method. The entitlement to the right was capitalized when it was granted and will be amortized over the term of the agreement. Both amounts are being recognized over the expected period during which Merck is to meet certain obligations and will be disclosed under other operating income. Under the terms of the agreement, Merck received co-development rights as well as exclusive global commercialization rights.

Threshold had the option to co-commercialize the therapeutic in the United States. Since the collaboration ended, Merck has been marketing the aforementioned activities itself in Japan, bearing exclusive overall responsibility. In comparison with the previous year, there were no material changes to accounting and measurement principles.

Only the disclosure changes described in the following were made in order to ensure improved comparability of the income statement and the balance sheet of the Merck Group with other companies. Since January 1, , royalty, license and commission income has no longer been disclosed in a separate line in the consolidated income statement.

While commission income is now recorded as part of net sales, royalty and license income is included under other operating income. Effective January 1, , royalty, license and commission expenses, which were previously disclosed in a separate line, were allocated to the corresponding functional costs. Since January 1, , the consolidated balance sheet of the Merck Group has been structured in descending order of maturity.

On January 1, , the Merck Group changed its segment reporting structure to report on the three segments Healthcare, Life Science and Performance Materials.

The Healthcare business sector comprises the businesses that were reported separately as the Merck Serono and Consumer Health segments in the previous year. The Performance Materials business sector corresponds to the segment of the same name in the previous year as well as the acquired SAFC Hitech business of Sigma-Aldrich.

As regards segment reporting by country and region, the composition of regions was adjusted and the corresponding comparative year-earlier figures are presented. The regional reporting structure now comprises five regions: The preparation of the consolidated financial statements requires management to make discretionary decisions and assumptions as well as estimates to a certain extent.

The discretionary decisions, assumptions relating to the future and sources of estimation uncertainty described below are associated with the greatest potential effects on these consolidated financial statements.

The recognition and measurement of assets, liabilities and contingent liabilities at fair value during purchase price allocations involve the use of estimates. The expertise of external valuation experts is obtained here. Merck grants its customers various kinds of rebates and discounts. In addition, expected returns, state compulsory charges and rebates from health plans and programs are also deducted from sales.

The most significant portion of these deductions from sales is attributable to the Healthcare business sector. Other significant sales deductions in the business sector result from compulsory government rebate programs in individual European countries.

Insofar as sales deductions were not already made on payments received, Merck determines the level of sales deductions on the basis of current experience and recognizes them as a liability.

The sales deductions reduce gross sales revenues. Adjustments of liabilities can lead to increases or reductions of income in later periods. The carrying amounts of goodwill are allocated to the following cash-generating units or groups of cash-generating units on which level the impairment tests were performed:.

Subsequent to the reorganization, the cash-generating units or groups of cash-generating units continue to represent the lowest level at which goodwill is monitored for internal purposes by management.

As in , no impairment losses for goodwill were recorded in the year under review. The long-term growth rates and weighted average cost of capital WACC used to conduct the goodwill impairment tests were as follows:.

The cost of capital before tax is iteratively calculated based on the discounted cash flows determined using cost of capital after tax. All of the aforementioned assumptions are considered a source of estimation uncertainty due to their inherent uncertainty.

Irrespective of this, sensitivity analyses of the key assumptions were performed as part of the impairment tests. Overall, no change of a significant assumption deemed possible by the management would have resulted in an impairment. The following table presents the amount by which the key assumptions would have to change before an impairment would need to be recognized within the scope of an impairment test:.

Since the purchase price allocation had not yet been completed on the balance sheet date, a final allocation was not yet possible. An indicative test of the related goodwill as of November 30, , on the basis of the preliminary planning used in the context of the purchase price allocation did not lead to an impairment requirement, neither with respect to the value in use nor the fair value less costs of disposal based on non-observable input factors.

Within the scope of these indicative impairment tests, costs of capital after tax of 6. The assumption regarding long-term growth rates is identical to the assumption shown above. The recoverable amount would have also been identical with the carrying amount in the Life Science business sector if the cost of capital after tax WACC had been increased by around one percentage point.

In the Performance Materials business sector, no change of a significant assumption deemed possible by the management would have resulted in an impairment.

Substantial assumptions and estimates are required to determine the appropriate level of amortization of these intangible assets. This relates in particular to the determination of the underlying remaining useful life.

The parameter is reviewed regularly by Merck and adjusted if necessary. Merck considers factors including the typical product life cycles for each asset and publicly available information about the estimated useful lives of similar assets. Merck is regularly a partner of research and development collaborations with research institutions, biotechnology companies and other contract parties.

These collaborations are aimed at developing marketable products. Culture audits are a new phenomenon for auditors, boards and regulators but in the wake of market conduct abuses, the benefits of such audits are gaining traction, reports Michelle Perry. But it is likely any chief executive would also shudder at the findings. In his report, Salz said Barclays became dominated by an entitlement culture, particularly in the investment banking division, which in turn encouraged an overemphasis on short-term financial performance rewarded by a bonus culture.

In the wake of market abuses like the rate rigging scandal and rogue traders at Societe Generale and UBS, public and regulatory scrutiny of ethics and behaviour has moved up the agenda. Regulators in the United States, Europe and Asia are increasingly asking boards for hard evidence to prove that organizational culture and behaviours are ethically robust.

In response, boards have been engaging the services of auditors — both internal and external — to carry out so-called culture audits. It is still too early to say that such audits are becoming a firm trend, but more and more boards are seeing their benefits. While certain sectors like financial services are facing strict demands from regulators to show hard facts on culture, other companies are starting to realize the benefits of clear management of corporate culture.

The IIA research discovered that almost a third of boards have not established or articulated what sort of corporate culture they want. Just over a third have examined how staff behaviour illustrates these values. Given that auditing culture is a new and emerging concept, methodologies differ.

As experts in risk assessment, internal auditors are seen as the most qualified professionals to conduct an audit of culture.

Ian Peters, Chief Executive of the U. IIA, puts it well: Many organizations struggle to define their culture, let alone incorporate it effectively into their risk evaluation and assurance processes. But it is essential that they do so. Given that culture is a nebulous concept and there are hundreds of companies with varying cultures, the task for auditors would be complex. But regulators and auditors are defining key indicators of culture and how to assess them in order to provide boards with valuable data.