This however, has led to utilizing the stock exchange indicators of the three distinctive countries i.e. Abu Dhabi, Qatar and Saudi Arabia. We ascertain that all the preceding three markets eliminates aught assumption that the returns adopt a convention statistical distribution.
6 pages (1500 words)
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The traditional management accounting is considered to be inadequate with its focus only on the manufacturing and ignores the effect of various other activities. The accounting reports provide incomplete sets of measures. The traditional reporting systems implemented by traditional management accountants include standard cost variance analysis or the budgetary control techniques, which do not focus completely on the processes.
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There are different types of accounting depending on the type of information produced and for a particular or specialized user. For instance, financial accounting is deemed to be an accounting process that focuses on the production of financial statements for external uses.
There is very little information on how corporate decision makers can reconcile differences between the public and private interest goals. There are no singular limitations of CSR concept which act in the favour of aligning the personal and business goals (Tapang and Bessong, 2012).
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Two most powerful outcomes that can be associated with the said attempts that have been made are the passage of Medicare and Medicaid in 1965. Since then, not much has been done to improve the health care system, criticizes Koplan, Liverman and Kraak, (2010).
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The purpose of this research is to investigate the following: prescription drug effects on demand and supply of other products and services; elasticity of demand and supply; increasing-cost industries. Prescription drugs are drugs prescribed by a medical officer to a patient and are regulated by legislation unlike the over-the-counter drugs which can be old to anyone.
When one find that the risk and returns of a stock are understandable and can be estimated on the grounds of some broad parameter, the future behavior of these stocks can be predicted with moderate accuracy (Estrada, 2011). The companies chosen to be represented in a portfolio are as follows:ANZ, BHP, BOQ, HVN, TLS and WOW.
This project examines critical elements and concepts in Financial Reporting and Regulation. It includes the examination of the concept of earning management, an element of creative accounting. It also examines the concept of impairment and how it relates to financial reporting. The paper is written in two parts.
They are the plant related compounds which help the plants to maintain immunity to infections. So they act basically as the defense compounds inside the plant system. Pomegranate is basically a plant which bears fruits that are delicious in taste and full of phytochemicals.
Much research has been done regarding the impact of internet on the retailing business and its level of acceptance among the masses. The chosen research paper also addresses this aspect of the modern field of business and researches the level of growth of the internet in the retailing business in UK.
1999 refers to the year when the case was reported. ICR is the abbreviation for Industrial Case Report or the law report where such case was recorded. The number 693 refers to the page number. Such case can be found in the volume of the year 1999 starting at page 693.
It also includes the suitability of each source of financing to different firms based on the kind of business stage the firm is in. The long-term finances for a firm are mainly of two types- Equity and Debt. Mainly four sources of long-term finances are discussed i.e.
As an accountant for Denmark Technical College, I have recently made a number of professional decisions that have had an impact on the working and operations of this institution. Through this response posted on the Discussion Board, I wish to apprise my supervisor of the decisions made and their impact on the college.
The company is mainly interested in making some long-term contract with another promising and renowned listed company namely as Advanced Micro Devices (AMD). This report particularly involves in the analyzing the financial performance of the company with the semiconductor industry for the three years including 2008, 2009 and 2010.
The paper explaines broad categories of approaches, such as the fundamental evaluation and the technical scrutiny approach. The fundamental evaluation method implies the investigation of a business with the purpose of determining its approximate total worth. The technical scrutiny involves the analysis of a company’s stock price fluctuations.
The author states that various managerial activities can be hazardous for earnings allocation and distribution and earnings management can be a challenging issue. Different earnings management activities are focused on legitimate choices focused on account provision for transactions and for other events.
The other bodies governing the Hong Kong Financial reporting operates as; Hong Kong Financial Reporting Standards (HKFRS), Accounting standards (HKAS) handling the related interpretations; while the section of stock exchange works under the financial listing rules appendices 14 and 23.
There was one restaurant initially, but currently the capacity is 100 in over 30 countries internationally. It is praised for quality of items in the menu and also for their good customer service. The Marina Restaurant is one of the leaders in casual dining and hotel industry.
Several items in the Lease agreement should be changed to make my life as a tenant of Lucifer Leasing Company comfortable. The Lease Agreement should have option clauses that will enhance flexibility of all tenants through offering, subletting and reassignment or transfer of leasing rights (Jacobus 282).
2. In 2008, the European Union implemented the Small Business Act for Europe 3. The same act contributed to the improvement of European Union small and medium enterprises. 4. The act increased innovative and creative competitiveness in the small and medium enterprise market.
The company has two ways of raising the fund. One is through equity and another is through debt. The company can look for both the option or go for a combination of both debt and equity. Each of the option has its own advantages and disadvantages. Purely Debt Here the company will raise the entire ?
ferences 14 Cultural Integration in Cross-border Mergers and Integration: Issues and Solutions The importance of M&A cross-border cultural integration A merger or acquisition is often candidly described as a marriage of two organizations; in business, this would be between two enterprises.
Moreover, Shakespeare employed a host of dramatic devices that not only made the story more complex, but also more engaging and interesting. These dramatic devices include patterning, foreshadowing, framing, imagery, dramatic irony, pathos, symbolism, tone, among others, but this paper focuses on formal patterning, dramatic irony and foreshadowing, which are abundantly used by Shakespeare in this play.
Changes and innovations in technology that have been observed over the time have proved as time saving and effective for organizations. In this paper we shall examine the impacts of modernized system on accounting structure of modern organizations. Introduction: Accounting is one of the important departments of every business that deals with monetary functions.
7 pages (1750 words)
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Kia Motors Corporation which is headquartered in Seoul Korea was established in 1944 (Funding Universe n.d.). The company manufactures and sells various types of automobiles including commercial, passenger and recreational vehicles. Kia which operates subsidiaries in the United States, Canada, Japan, Australia, China and Slovakia is currently engaged in developing various new technologies that will facilitate the manufacturing of eco-friendly motor vehicles including hybrid-electric vehicles (HEVs).
Individuals have diverse interests and goals in terms of career paths. For the purpose of this activity, one aims present an analysis of one’s long-term career development and to explain the major components of a resume, of which one’s own resume is attached as Appendix A.
Nonetheless, the financial resources that are available for the projects are more likely to be limited. As a result, the management has to evaluate the project’s viability in order to determine the best project to invest in. Through the use of investment appraisal techniques, a company is able to decide the whether or not a project is viable to undertake (Needles, Powers, & Crosson, 2011).
However, in order for Atokowa to raise up to the challenge of a much more sophisticated clientele, a more demanding market and a more competitive industry a new and better processes, attitude and corporate culture should be developed. Modernizing the infrastructure to support the demand of the new landscape is another must that should be taken into serious consideration.
According to the report there are two forms of accounting typically taking place within an organisation, namely, financial accounting and management accounting. Financial accounting is mainly focused on provision of financial statements of interest to external stakeholders while management accounting is majorly focused on provision of details.
The debt financing includes bonds, leasing, borrowings from bank and mortgages and is universally seen as the easiest and cheapest way of financing activities. It also carries a tax-deductible benefit that is an attractive source in investing activities as interest payments will be expensed out.
Financial directors make decisions in such environments like the financial markets, financial institutions, taxation and legal instruments as well as the nature of the region's economy. In addition to that, the financial atmosphere both determines the existing monetary substitutes and the influences that come out from many decisions.
The importance with which people hold financial issues confirms this saying given that proper financial accounting can be the difference between failure and success for both individuals and business organizations. Consequently, finance and accounting is at the centre of many human undertakings, and this got me interested in fostering my career in this filed.
The author of this research paper evaluated a number of research works pertaining to process costing and its different fields of study. As the author has a keen interest in costing of the products and their designing and manufacturing processes, the evaluation of previous literature is helpful in identifying areas of further study.
The Shia consider that Imam Ali, the son-in-law of the prophet, and his successors have been the true descendants of the diviner. These successors have been the children of the diviner Muhammad. On the contrary, Sunnis consider that “Abubakr, Umar, Uthman, and finally Ali”, have been the right leaders of the ideology of Islam (Haji-Yousefi, 114).
1 Table of Contents 2 Chapter 1: Introduction 5 Aim 7 Objectives 7 Chapter 2: Literature Review 8 Trainings and Development 11 Usage of deep water technologies 14 Modern technology based Vessels 15 Aircraft Monitoring 16 GIS and remote sensing Technology 17 Facilities of Training That Can Be Used By the Coast Guard and Navy to Train Their Crew 19 Overview of the use of simulators 19 Computer based simulator 19 Full mission and multi task ship bridge simulators 19 Limited Task Simulators 22 Special task simulator 22 The use of simulator for training and testing 23 Effective training with Simulation 25 Developing an effective training program 25 Chapter 3: Study Cases 26 Kuwait Coast Guard res
What impact have successful women made in the U.S. hospitality industry as leaders?
Hospitality industry refers to that part of the service industry which is concerned with a broad range of activities including hotels, restaurants, transportation, theme parks and also event management.
These situations should at least be reduced if they cannot be reduced as a whole. The process of loss reduction involves a complex understanding about the following terminologies:1.CAPM and Arbitrage Pricing Theory 2.Efficient markets hypothesis and Pecking order theory 3.Modigilani and Miller approach and Residual theory
Budget is used in business organizations for developing future plans for production, sales, training and almost all other activities. Budget can be used for managing the administrative operations and motivating employees to perform coherently with the organizational goals.
'Corporate social responsibility (CSR) reporting to stakeholders is based upon the assumption that companies have wider responsibilities than simply to make money for shareholders.' Discuss the information that might be included in a CSR report to stakeholders, giving illustrations and examples.
Many companies have become victims of these accusations with many more suffering price losses and even closures as a result of having their executives drawing more from the bank than the company would handle. Others have been accused of being involved in scandalous activities that have led to the collapse of company shares.
These issues have been highlighted in the audit report presented as under: Anderson, Olds and Watershed, LLC Certified Public Accountants Shoetown ME 00001 Independent Auditor’s Report To the Stockholders Apollo Shoes Incorporation We have audited the accompanying balance sheets of Apollo Shoes Incorporation, as of 31st December 2007 and the accompanying income statement, statement of changes in equity and cash flow statement for the year ended 31st December 2007.
81). The need for CMA emerged when it became incumbent upon business managers that a systematic approach should be employed in including greenhouse gas emission considerations in entrepreneurial decisions (Guenther & Stechemesser, 2011). According to Burritt, et al., (2011), there are four ways by which companies may approach carbon management by: (1) savings generated in the course of emissions trading; (2) saving on energy which is the pay-off for effort invested; (3) labeling the firm’s products as carbon-neutral and thereby gain market advantage; and (4) responding to the increasing demands upon industry to disclose information on the emissions produced by their operations, as well as
Alternative A: Maintaining the status quo This alternative will entail Liquid Chemical continuing with its operations as it was doing before, without enlisting the help the Packages, Inc. the relevant costs applicable in this alternative are: Cost of materials= $700,000 Cost of labor=$ 500,000 Overhead costs=$468,500 Administrative overheads=$225,000 Total costs for Alternative A: =$1,893,500 Therefore, the total costs applicable for this alternative will remain the same, and thus will not change the situation of the company.
It also includes the guidance of US Securities and Exchange Commission (SEC) following the similar structure of topics with separate sections incorporated into the Codification. The accounting issue here is pertaining to ABC Company who has six major divisions and has decided to sell off its mining division.
The International Integrated Reporting Council (IIRC) has come up with the new framework of reporting. Clearly, this new form of reporting called Integrated Reporting (IR) takes a holistic approach towards the whole process of corporate reporting.
Ethics & Fraud 1.0 Ethical Values & its Effectiveness It is observed that an organization with diverse workforce witnesses various ethical dilemmas and issues that arise out of ethical values. This happens because the interest of organizational and personal ethics is different from each other giving rise to potential conflict among employees and managers (Pollock, 2011).
Behaviour 19 2.5.Empirical Evidence of Changing Consumer Behaviour - Flatters & Willmott (2009) 26 2.6.Empirical Findings from Regional Surveys 27 2.7.Impact of Financial Crisis on Consumers Residing in the United Kingdom 29 2.8.Literature Gap 30 2.9.Chapter Summary 31 Chapter 3 - Research Methodology 32 3.1.Introduction 32 3.2.Research Method Used in the Study 32 3.3.Data Collection 35 3.3.1.Survey Design 35 3.3.2.Sampling of Survey Respondents 37 3.3.3.Interview Design 37 3.3.4.Sampling of Interviewees 38 3.4.Data Analysis 38 3.5.Ethical Considerations 39 3.6.Limitations of the Study 39 3.7.Chapter Summary 40 Chapter 4: Data Collection and Findings 41 4.1.Introduction 41 4.2.Findings from
This exposure is related to the future payments and receipts in foreign currency. Companies many a times limit this type of exposure by requiring the cash flows to be received and made in the home currency rather than foreign currency.
The labour policies in various countries have evolved over the period of time by undergoing changes in tune with the developments taking place in the societies. The obligations of the corporate companies are however not restricted to statutory compliance; it also reflect in the corporate culture and cover various voluntary actions and initiatives taken by the management of the companies.