A system is generally more prone to security threats and attacks. CVE provides a list of vulnerabilities that usually target a network system. The common vulnerability that is discussed here is CVE-2003-0352, called as the RPC DCOM Vulnerability. Its description states that it is a “Buffer overflow in a certain DCOM interface for RPC in Microsoft Windows NT 4.0, 2000, XP, and Server 2003 allows remote attackers to execute arbitrary code via a malformed message, as exploited by the Blaster/MSblast/LovSAN and Nachi/Welchia worms”.
Organisational development (OD) is the force that moves the company forward in different aspects. It is described as by Huse in 1980 as ‘the deliberate, reasoned, introduction, establishment, reinforcement, and spread of change for…the improvement of the organization both in terms of effectiveness and health”
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It is very cliched that the world has become a “global village.” Thus, there have been many factors that have caused this world to become global. These include the advances in technology, telecommunication, infrastructure and the massive use and development of internet services.
First a group must convert given points of decimals into degrees. This mathematical development will more than likely have to be initiated with a device that can perform a calculation without error. In the case of using a map, the use of a laptop is in order.
The dictionary defines the term Investment as ‘the commitment of money or capital to purchase financial instruments or other assets, in order to gain profitable returns in the form of interest, income, or appreciation of the value of the instrument’ (www.yourdictionary.com).
Yes, I feel that this study, with its proposed solutions, would be helpful to the agricultural enterprises looking forward to utilize management accounting systems as it is related to the activity-based process of cost allocation and costing product. This case study focuses on an organization producing soybeans and corn.
Why? Be specific in identifying benefits and possible drawbacks to the proposed solutions. Yes, it has been proved that Activity Based costing has been a useful and workable alternative to the traditional volume based costing methods. The basic alternative solution proposed for the case study is definitely a good starting point for agricultural enterprises like John and Mary’s farm or cooperative or crop sharing ventures.
Justify your evaluation based on the information provided. [350 words] Business risks identified in the memorandum seem to be potential problems, but that is just the tip of the proverbial iceberg of the problems that are wrong with this company. First of all, the salaries for the people at the two top levels are Tony Lockett and Peter Roos.
Introduction The first cities in Europe were Athens and Rome. Athens was perceived to be too expansive for the Greeks of the ancient world. At 432 BC, the population of Athens reached 250,000 residents. Rome was considered a giant city in the fourth century.
Due to shift in cost structures and factory automation the process of standard costing has been criticised due its declined relevance and contradiction with the modern manufacturing philosophy of JIT and continuous improvement. Critical Analysis of Standard Costing & Variance Analysis According to CIMA, standard costing is a technique to control costs by comparing the actual costs to the pre-set standards to obtain variances which facilitates in performance measurement (Walker, 2009, p.119).
The executives may be faced with dismissal following an action they undertook where the interests of the shareholders are not met. In the banking industry, therefore, this relationship in governance may be quite complicated in the sense that regulatory oversight is very likely to compromise the alignment of incentives.
The original content was compromising in issues of objectivity of financial statements; reporting entity; qualitative context of financial information; elements, recognition, measurement and presentation of financial statements; and on the accounts of interest from other entities.
Dividends are defined as a form of profit sharing by corporations with its investors. The dividend payout decisions rest primarily on the decision that should the earning be retained for future growth of the firm or to payout dividend to the shareholders. Dividends can be paid either in cash or through stocks themselves.
JP Morgan & Co. is into assisting clients in their business as well as wealth management program. JP Morgan Chase & Co. mainly deals in asset management, private banking, investment banking services related to treasury and securities and even commercial banking.
Embedded in the wider sustainable development discourse, sustainability reporting is designed to help ensure the objective of achieving economic development without jeopardizing the ability of the future generations to achieve their own development. This objective, however, is not the only reason why organizations face increasing pressure to consistently release this type of information.
The authors go on to discuss the instances where the line between legitimacy and fraud might be crossed in earnings management, which is also a discussion of the continuum between legitimacy and fraud. Since management of forecasts is an important part of forecasts, some accountants sometimes fail to distinguish between the legal and fraudulent.
(Weygandt, Kimmel and Kieso, 2009). Manufacturing overheads can include costs like: i. Indirect material, ii. Indirect labor, iii. Electricity, gas and water bills etc for the operation of factory equipment during production, iv. Cleaning, repair and maintenance of machinery and equipment used during production, v.
Experts believe that the reason why some of these challenges exist is because the various financial environments of health entities and facilities have not been properly allocated; and in cases where the allocation have been done, not much have been done to maximize the potentials of these financial environments (Tombak, 2012).
In today’s environment where huge acceleration is a trend in the field of investments, the finance managers need to invest in stocks which value will increase in future, especially those which will increase considerably more as compare to others. Market Efficiency: The term market efficiency is used to explain the relationship between movements in the share price and the availability of information in the capital markets.
Nonprofit organizations have several ways of raising funds and they utilize debt as a secondary resource when compared to profit organizations that leverage through the usage of debt and most of them now consider it the primary source of raising funds. Accounting treatment for both the types differ and there is a certain degree of restriction is the usage of assets by the nonprofits.
However, Wallison (2012, p. 71) expressed the view that “in a true sovereign debt crisis, a country cannot meet its debt obligations, largely because it does not have enough of the currency in which its debt is denominated.” The European sovereign debt crisis began in 2008 with the banking crisis in Ireland with the contagion of the crisis spreading out to Greece, Ireland and Portugal in 2009 (Investopedia 2012).
In addition, features like easy availability, broader applicability, high safety, reduced noise pollution, and renewability of natural gas improve the scope of natural gas industry. Clean Energy Fuels Corp. (CLNE) is the North America’s largest provider of transportation natural gas and the organization has currently spread its business from British Columbia to the Mexican border.
Finance Name Institution Table of Content Introduction 3 Main Body 4 Conclusion…8 References…9 Appendix…10 Introduction The performance of a company is essential towards its growth. There are various internal, as well as external factors that have a great influence on the success of a business (Albert, 2008).
The fraud was done in two ways. First, WorldCom underreported expenses incurred that instead of reporting them as cost on the balance sheet, it was instead capitalized. Second, WorldCom bloated its revenue by reporting revenues from bogus revenue accounts making it appear that the company is profitable when it is not.
Company Background Dell Inc. is one of the leading companies in the computer industry. The firm was founded by Michael Dell in 1984. The firm grew rapidly by implementing a revolutionary supply chain system that eliminated the distributor by selling directly to the customer.
The sole aim of government contracting is usually to acquire services and goods and to undertake construction in a manner that promotes competition, access and fairness, and good results. Therefore for a company that wants to be awarded government tenders or contracts, it has to undertake to follow the policy guidelines.
Most managerial accountants have excellent quantitative capabilities. A tool that allows managerial accountants to determine the amount of sales that are needed to cover all variable and fixed expenses of the company is the breakeven point. The formula to calculate the breakeven point in terms of units is fixed expenses divided by unit contribution margin.
The European countries were hit hard by the subprime crisis of 2007. The origin of the financial crisis was rooted to the situation in which the mortgage loans were defaulted and the debt instruments backed by such loans failed (Mizen, 2008). As an ultimate effect of the crisis financial markets in the US were disrupted along with which the financial markets of Europe and other countries were also adversely affected.
This discussion talks that in recent years, economies around the globe have been facing frequent mergers, alliances, and acquisitions due to rapidly changing needs of customers and markets. These activities usually, are functions of long-term corporate strategy, need for diversification or expansion or merely some legal contractual obligations.
The management practices and principles employed differ from one organisation to another depending on their nature and the purpose of establishment. As suggested by Rodriguez and Hickson (1995), there are notable differences between management of for-profit entities and non-profit entities.
Financial instruments, revenue recognition and lease accounting forms key among the accounting areas that the boards seek to address. If this initiative sails through then it will certainly have remarkable impact on the way companies account for most of their transactions.
A statutory auditor is a certified external auditor who has the statutory obligation to certify the accountability of the firm’s financial statements in accordance with professional auditing standards (European Commission 2011). In order to ensure stakeholder confidence regarding the transparency of the auditing process, it is necessary to promote the independence of statutory auditors.
Explanation and discussion of how a zero cost collar could be used in this scenario 5 4.1 Explanation and discussion of the zero cost collar 5 4.2 Application of the zero collar cost shown with an example 6 5. Considerations of additional risks and considerations to be taken into account when using options to hedge a portfolio.
Preparation of a balanced portfolio using broad market index funds is one of the most effective and simplest ways to prosper and diversify over the long term. The main underlying objective of an asset manager in offering a balanced portfolio to his clients is to increase the return from the investment made by the investor when all the elements of a portfolio is providing same risk or is to select a portfolio which would yield minimum risk when the return generated from the portfolio is constant.
Although the market value of US companies have been reduced after economic recession but the investment by the foreign individual as well as institutional investors in US companies have not been reduced much due to the favourable rules, policies and tax implications of the country.
Wealth Management in China (Discussion Report)
The paper provides an overview of the financial system of China from a cross country relative perspective. The paper reviews the potential wealth management business within China which is rising. Wealth Management refers to a perspective in which the country takes initiatives for the development and enhancement of the wealth of the country.
It is easy and less expensive to maintain the business of sole trading. Most of the sole traders continue their businesses in their own name and others choose for registering the business name. In case of sole trading there remains no distinction between the business and personal assets.
Exchange rate forecasting is necessary to evaluate the foreign denominated cash flows involved in international transactions. It is also important to analyse the risks attached to the international business environments and the investors correspondingly. Moreover, the accuracy of forecasted results, being a determinant in investment decisions of the international bond and the currency markets, are deemed to assist in maintaining stability of the exchange rate, further complying with economic growth requirements.
The paper concerns the World’s Leaders Press the United States on Fiscal Crisis.. The concerned parties believe that the only way forward as far as the national debt is concerned is to raise the debt ceiling. The IMF and World Bank leaders believe that failure by the United States to review its debt ceiling, would adversely affect the economy.
Risk management also encompasses determining the responses for those risks and constantly monitoring the progress. This is a proactive approach since it does not wait for the risks to occur before an action decision is implemented but rather predicts, quantify and acts in advance.
I have come to greatly appreciate not only the excellence in teaching that is provided by Bangor University, but also take advantage of the support available with many teaching professionals that assisted me in being ready to tackle the challenges of career development.
In this respect, a popular model designed by Sharpe (1964) and Lintner (1965) had explained this relationship as Capital asset Pricing Model (CAPM). The main idea of this model involves only one risk factor, the excess market portfolio return. In this model, the variation in the excess portfolio return is explained by the covariance of the market portfolio return with the portfolio return.
However, off late the company has been suffering an image crisis due to its weakened customer service. The company chief, Michael O’Leary has admitted that they had been running like lunatics for the past 20 years and it is time that they change their modes.
Objectivity A professional accountant should approach his duties with no bias. He should be free from conflict of interest and should not be subdued by undue influence of others when making professional business judgments. In the case, resisting the influence of the managing director to counter-sign the already signed checks would demonstrate objectivity.
One of such important relationship is between the audit farm or the auditor and the audit client. The potential risk involved in the association with a certain audit client asks for an audit farm to decide on whether to continue with the existing client or not.
There is also importance in noting that the costs associated with obtaining the two also reflect the relative risks for obtaining them. Therefore, a company that acquires the two at high costs has higher risks compared to one that obtains them at lower costs.
The comparison is carried out using the actual values or percentage changes from year to year. The first step in a horizontal analysis is finding out the difference in the quantities comparing it with the base year. We first analyze the Income Statement horizontally.
The supply of leather in 1989 was very stable with a forecast of 3% growth for 1990. The demand for leather apparel products in 1989 was expected to reach a market growth of 3.5% and in 1990 the forecasted growth was 4%. G-III between 1985 and 1989 achieved a compounded growth rate of 68% (Yale).
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Accounting Theory Introduction Positive Accounting Theory Political Cost Hypothesis Small Businesses Role of Banks in Development of Small Businesses Federal Governments and Small Businesses Conclusion Accounting Theory \Introduction The theory of Positive Accounting seeks to make relevant accounting transactions based on the predictions of real world situations and occurrences.