...6/24/12 R.E.C’s accounting meeting with the Accountants, the CEO, Director of Investment Relations and Marketing and Art Department representatives is going to help design the annual report for the company through reviewing financial reports for 2007. There are an amount of ideas that can be looked at when working toward putting together R.E.C.’s annual financial report. The main idea should be about how the company did, why they did that good along with what areas within the company made things look that good. This would be presented by talking about quarterly totals, changes in quarters, what areas had made improvements in the company, what areas have gone downhill in the company and information about how the company did so well within the areas that they did well in and why they didn’t do well in others along with what changes can happen in the troublesome areas. This would be so that the CEO has a better understanding of how is company has done and an explanation as to what he and /or she has been seeing on paper. Another main idea would be an outlook on the investors’ behalf, something talking about how the company’s performance record is, what the investors should expect to see in the future and how their capital structure and competitive position are within their said industry. This would be presented as talking about some of the financial statements and where the company stands financially and if they should make any changes to how they are handling their debt and...
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...Presenting to Stakeholders Lynn Gaspar ACC/230 Renita Kinney October 26, 2014 R.E.C. Inc.’s staff of accountants finished preparing the financial statements for 2007 and will meet next week with the company’s CEO as well as the Director of Investor Relations and representatives from the marketing and art departments to design the current year’s annual report. Required Write a paragraph in which you present the main idea(s) you think the company should present to shareholders in the annual report. Financial statement analysis from the standpoint of management relates to all of the questions raised by creditors and investors because these user groups must be satisfied in order for the firm to obtain capital as needed. Management must also consider its employees, the general public, regulators, and the financial press. Management looks to financial statement data to determine: How well has the firm performed and why? What operating areas have contributed to success and which have not? What are the strengths and weaknesses of the company's financial position? What changes should be implemented in order to improve future performance? Financial statements provide insight into the company's current status and lead to the development of policies and strategies for the future. It should be pointed out, however, that management also has responsibility for preparing the financial statements. The analyst should...
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...|[pic] |Syllabus | | |School of Business | | |ACC/230 (11/05/2012 – 01/20/2013) | | |Financial Reporting: Peeking Under the Financial Hood | Copyright © 2009, 2007 by University of Phoenix. All rights reserved. Course Description In this course, students will learn to analyze financial statements and methods used to value companies. Financial reports help managers choose between business paths. They also help investors and analysts evaluate the financial health of companies. This course is a practical means of discovering how financial data are generated and their limitations; techniques for analyzing the flow of business funds; and methods for selecting and interpreting financial ratios. It also presents analytical tools for predicting and testing assumptions about a firm’s performance. Policies Faculty and students/learners will be held responsible for understanding and adhering to all policies contained within the following two documents: • University policies: You must be logged into the student website...
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...NiCE Working Paper 09-108 April 2009 Quality of Financial Reporting: measuring qualitative characteristics Ferdy van Beest Geert Braam Suzanne Boelens Nijmegen Center for Economics (NiCE) Institute for Management Research Radboud University Nijmegen P.O. Box 9108, 6500 HK Nijmegen, The Netherlands http://www.ru.nl/nice/workingpapers 1 Abstract We construct a compound measurement tool to comprehensively assess the quality of financial reporting in terms of the underlying fundamental qualitative characteristics (i.e. relevance and faithful representation) and the enhancing qualitative characteristics (i.e. understandability, comparability, verifiability and timeliness) as defined in ‘An improved Conceptual Framework for Financial Reporting’ of the FASB and the IASB (2008). The operationalization of these qualitative characteristics results in a 21-item index. Using 231 annual reports from companies listed at US, UK, and Dutch stock markets in 2005 and 2007, we test our compound measurement tool on internal validity, inter-rater reliability (Krippendorff’s alpha) and internal consistency (Cronbach’s alpha). Our findings suggest that the measurement tool used in this study is a valid and reliable approach to assess the quality of financial reports. The measurement tool contributes to improving the quality assessment of financial reporting information, fulfilling a request from both the FASB and the IASB (2008) to make the qualitative characteristics operationally...
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...BELHAVEN UNIVERSITY Jackson, Mississippi A CHRISTIAN UNIVERSITY OF LIBERAL ARTS AND SCIENCES FOUNDED IN 1883 CATALOGUE 2014-2015 EFFECTIVE JUNE 1, 2014 Directory of Communication Mailing Address: Belhaven University 1500 Peachtree St. Jackson, MS 39202 Belhaven University 535 Chestnut St. Suite 100 Chattanooga, TN 37402 Belhaven University 7111 South Crest Parkway Southaven, MS 38671 Belhaven University – LeFleur 4780 I-55 North Suite 125 Jackson, MS 39211 Belhaven University 15115 Park Row Suite 175 Houston, TX 77084 Belhaven University Online 1500 Peachtree St. Box 279 Jackson, MS 39202 Belhaven University 1790 Kirby Parkway Suite 100 Memphis, TN 38138 Belhaven University 4151 Ashford Dunwoody Rd. Suite 130 Atlanta, GA 30319 Belhaven University 5200 Vineland Rd. Suite 100 Orlando, FL 32811 Traditional Admission Adult and Graduate Studies Admission – Jackson Atlanta Chattanooga Desoto Houston Memphis Orlando Alumni Relations/Development Belhaven Fax Business Office Campus Operations Integrated Marketing Registrar Student Life Security Student Financial Planning Student Development Online Admission Online Student Services (601) 968-5940 or (800) 960-5940 (601) 968-5988 or Fax (601) 352-7640 (404) 425-5590 or Fax (404) 425-5869 (423) 265-7784 or Fax (423) 265-2703 (622) 469-5387 (281) 579-9977 or Fax (281) 579-0275 (901) 896-0184 or Fax (901) 888-0771 (407) 804-1424 or Fax (407) 367-3333 (601) 968-5980 (601) 968-9998 (601) 968-5901 (601) 968-5904 (601) 968-5930 (601) 968-5922...
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...ALLIED AMERICAN UNIVERSITY Personalized. Flexible. Dedicated. Online Programs – Individual Support – Open Enrollment – Ease of Transfer Credits UNIVERSITY CATALOG 2013 Seventh Edition 22952 Alcalde Drive, Laguna Hills, CA 92653 Phone: (888) 384-0849 ∼ Fax: (949) 707-2978 7:00 A.M. – 5:00 P.M. (Monday – Friday) Email: info@allied.edu Website: www.allied.edu KEY STAFF AND FACULTY Charlotte Hislop, Ph.D. Candidate, President/CEO Bonny Nickle, Ed.D., Provost Eric Sharkey, M.Ed., Director of Education Bill Luton, Ph.D., Director of Assessment and Dean of Business Carlo Tannoury, Ph.D. Candidate, Dean of Computer Information Systems Patricia Drown, Ph.D., Dean of Criminal Justice and General Studies C.J. Bishop, M.B.A., Institutional Research Frank Vazquez, Operations Director Parrish Nicholls, J.D., Director of Compliance Lindsay Oglesby, Admissions Director Abby Dolan, B.A., Registrar Sasha Heard, M.B.A., Student Services Manager Barbara Jobin, B.S.B.A., Career Center Manager Hugo Aguilar, B.A., Chief Financial Officer Richard Madrigal, B.A., Financial Aid Officer As a prospective student at Allied American University, you are encouraged to review this catalog prior to signing an enrollment agreement. You are also encouraged to review the student performance fact sheet which must be provided to you prior to signing an enrollment agreement. This catalog is not a contract between the student, AAU, or any party or parties. Reasonable effort was made at the time this document...
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...HANDS ON DATABASE by Steve Conger © 2010 Hands ON Database Introduction Many students taking an introductory database course need hands-on experience. Typically they are under pressure to finish quickly with a certificate or degree and get to work. They need to get actual practice in the process of designing and developing databases that they can apply in their future employment. They need to create tables, enter data, and run SQL queries. This book is designed for them. Hands on Database: an Introduction to Database Design and Development focuses on the process of creating a database. It guides the student through the initial conception of the database. It covers gathering of requirements and business rules, the logical and physical design and the testing of the database. It does this through a continuous narrative that follows a student, Sharon, as she designs and constructs a database to track the tutoring program at her school. It shows some of her missteps as well as her successes. Students get hands-on experience by doing practices and developing scenarios that parallel the narrative. After completing this book students will have a good sense of what is involved in developing and creating a database. Below is a list of the book outcomes. A student who has completed this book will be able to give a general definition of a relational database to identify a variety of ways to gather database requirements to define business rules for a database to create an...
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...CASE EXAMINATION CELEBRATIONS AND MEMORIES LTD. (CML) MAY 2008 Copyright © 2008 The Society of Management Accountants of Canada All rights reserved. No part of this manual may be reproduced in any form without the permission of the copyright holder. TABLE OF CONTENTS MAY 2008 Case Examination Page Case Question: Backgrounder .................................................................................. 1 Additional Information .................................................................... 16 General Comments on Performance ...................................................... 24 Steps for Approaching Business Strategy............................................... 32 Assessment and Solution Notes for Markers .......................................... 35 Marker Assessment Guide ...................................................................... 66 Sample Response – Successful Attempt #1 ........................................... 78 Marker’s Comments – Successful Attempt #1 ........................................ 98 Sample Response – Successful Attempt #2 ......................................... 103 Marker’s Comments – Successful Attempt #2 ...................................... 124 Sample Response – Unsuccessful Attempt .......................................... 129 Marker’s Comments – Unsuccessful Attempt ....................................... 144 Supplement of Formulae * .................................................................... 149 *This...
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...Contents Issues Seeking Permission Page 1 Chapter I Introduction and Background Tribute, Acknowledgements, Pre-budget Consultations, Vision for prosperous Bangladesh, Expectations vis-à-vis Resource Constraints 1-4 Some Important Pledges: Implementation Progress Facing Recession, Achievements of Power and Energy Sector, Agriculture Sector, Land, Fisheries and Live Stock, Food Security, Roads and Bridges, Education, Health, Digital Bangladesh, Climate Change, Women and Children Welfare, Social Safety Net Programmes, Employment Generation, Rural Development, Population Census, Industry and Trade, Public Welfare and Good Governance, Immigration and Skill Development, Optimum Utilisation of Public Money 4-15 Macro-economy and the Global Perspective Growth, External Sector, Export, Import, Remittance, Current Account Balance, Foreign Exchange Reserve, Exchange Rate, Monetary Sector, Inflation, Economic Strategy 15-22 Revised Budget for FY2010-11 Revenue Situation, Revenue Mobilisation, ADP Utilisation, Total expenditure, Budget Deficit 23-25 Chapter II Some Key Sectors Power and Energy: Integrated Development i 25-98 26-31 Issues Program Power: Electricity Production Plan, Power Transmission and Distribution Line, Renewable Energy, Power Savings Energy: Use of Alternative Energy Sources, Gas Production, Exploration of Oil and Gas Page 26-29 29-31 31-47 Agriculture and Rural Development Agriculture: Agriculture Subsidy, Seeds, Hybrid Paddy...
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...FFA PAPER F3 FINANCIAL ACCOUNTING BPP Learning Media is the sole ACCA Platinum Approved Learning Partner – content for FIA and ACCA qualifications. In this, the only FFA/F3 study text to be reviewed by the examiner: We highlight the most important elements in the syllabus and the key skills you will need We signpost how each chapter links to the syllabus and the study guide We provide lots of exam focus points demonstrating what the examiner will want you to do We emphasise key points in regular fast forward summaries We test your knowledge of what you’ve studied in quick quizzes We examine your understanding in our exam question bank We reference all the important topics in our full index I N T E R A C T I V E T E X T BPP’s Practice & Revision Kit, i-Pass and Interactive Passcard products also support this paper. Note FIA FFA and ACCA Paper F3 are examined under the same syllabus and study guide. FOR EXAMS FROM FEBRUARY 2013 TO JANUARY 2014 FFA/F3 FINANCIAL ACCOUNTING First edition March 2011 Second edition September 2012 ISBN 9781 4453 9966 9 Previous ISBN 9781 4453 7305 8 eISBN 9781 4453 9242 4 British Library Cataloguing-in-Publication Data A catalogue record for this book is available from the British Library Published by BPP Learning Media Ltd BPP House, Aldine Place 142-144 Uxbridge Road London W12 8AA www.bpp.com/learningmedia Printed in the United Kingdom by Printers Polestar Wheatons Hennock Road Marsh Barton Exeter EX2 8RP Your...
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...Student Handbook 2012 WELCOME TO WAIKATO Welcome to the University of Waikato. I hope you make the most of your time here and the opportunities that will present themselves during the course of your study. You have come to an excellent university that is ranked top in 10 subjects under the Government’s Performance Based Research Fund. We are also internationally connected; we have research connections and student exchanges with some of the world’s top universities. I urge you to consider taking part in these while you are with us. Here at the University of Waikato, you will be taught by lecturers who are leaders in their fields of research and who win national teaching awards. We are proud of our academic quality and the fact that we turn out sought-after graduates who go on to take up important roles in all parts of the world. You will already have noticed our beautiful campus which is set in 68 hectares of gardens, green space and lakes. At the heart of it all is the new Student Centre, which was completed in 2011. With its accessible areas, Library services and multitude of facilities, it is a place for students to study or just gather together and we are very proud of this building. In 2011 we celebrated 10 years of another important building, the Gallagher Academy of Performing Arts. This world-class facility was the vision of a group of driven Waikato people. It quickly became a focal point in the campus and continues to be an important venue for the performing...
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...Finance Course: Health Care Finance Readings MBAHC−4 California College for Health Sciences MBA Health Care Program McGraw-Hill/Irwin abc McGraw−Hill Primis ISBN: 0−390−55313−1 Text: Advanced Financial Accounting, Sixth Edition Baker−Lembke−King Harvard Business School Accounting Cases Corporate Finance, Seventh Edition Ross−Westerfield−Jaffe Harvard Business Review General Management Articles Harvard Business School Finance Cases This book was printed on recycled paper. Finance http://www.mhhe.com/primis/online/ Copyright ©2005 by The McGraw−Hill Companies, Inc. All rights reserved. Printed in the United States of America. Except as permitted under the United States Copyright Act of 1976, no part of this publication may be reproduced or distributed in any form or by any means, or stored in a database or retrieval system, without prior written permission of the publisher. This McGraw−Hill Primis text may include materials submitted to McGraw−Hill for publication by the instructor of this course. The instructor is solely responsible for the editorial content of such materials. 111 FINAGEN ISBN: 0−390−55313−1 Finance Contents Ross−Westerfield−Jaffe • Corporate Finance, Seventh Edition I. Overview 1 1 20 34 34 69 97 129 151 151 192 192 214 214 248 1. Introduction to Corporate Finance 2. Accounting Statements and Cash Flow II. Value and Capital Budgeting 4. Net Present Value 5. How to Value Bonds and Stocks 7. Net Present Value and...
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...Building a stronger Qantas Annual Report 2011 4 6 8 10 14 16 22 31 49 110 120 Chairman’s Report CEO’s Report Financial Performance Board of Directors Information on Qantas Review of Operations Corporate Governance Statement Directors’ Report Financial Report Sustainability Report Financial Calendar A STRONG PERFORMANCE IN CHALLENGING CONDITIONS THE QANTAS GROUP IN 2011 In 2010/2011 the Qantas Group reported a strong result in a complex and challenging global operating environment, with increased revenue across all business segments. The result was achieved while overcoming a series of natural disasters and operational disruptions, and despite the underperformance of Qantas’ international business. THE AVIATION INDUSTRY IS CHANGING THE QANTAS GROUP IN 2011 The Qantas Group faces a unique range of challenges and opportunities. We are in a strong position to address the challenges and realise the opportunities – but we must take decisive action, as we have throughout our history. SAFETY IS ALWAYS THE QANTAS GROUP’S FIRST PRIORITY WE INVEST $1.5 BILLION IN AIRCRAFT MAINTENANCE EACH YEAR SAFETY FIRST From our response to the QF32 incident to the risks posed by volcanic ash disruptions, we never compromise on the highest standards of safety. A safety-first culture across the Group ensures that risks are identified and addressed swiftly and decisively. We invest hundreds of millions of dollars in training to ensure that when incidents do occur our people react...
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...http://www.nap.edu/catalog/9728.html We ship printed books within 1 business day; personal PDFs are available immediately. To Err Is Human: Building a Safer Health System Linda T. Kohn, Janet M. Corrigan, and Molla S. Donaldson, Editors; Committee on Quality of Health Care in America, Institute of Medicine ISBN: 0-309-51563-7, 312 pages, 6 x 9, (2000) This PDF is available from the National Academies Press at: http://www.nap.edu/catalog/9728.html Visit the National Academies Press online, the authoritative source for all books from the National Academy of Sciences, the National Academy of Engineering, the Institute of Medicine, and the National Research Council: • Download hundreds of free books in PDF • Read thousands of books online for free • Explore our innovative research tools – try the “Research Dashboard” now! • Sign up to be notified when new books are published • Purchase printed books and selected PDF files Thank you for downloading this PDF. If you have comments, questions or just want more information about the books published by the National Academies Press, you may contact our customer service department tollfree at 888-624-8373, visit us online, or send an email to feedback@nap.edu. This book plus thousands more are available at http://www.nap.edu. Copyright © National Academy of Sciences. All rights reserved. Unless otherwise indicated, all materials in this PDF File are copyrighted by the National Academy of Sciences. Distribution, posting, or copying...
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...Doing Business in Vietnam: 2009 Country Commercial Guide for U.S. Companies INTERNATIONAL COPYRIGHT, U.S. & FOREIGN COMMERCIAL SERVICE AND U.S. DEPARTMENT OF STATE, 2008. ALL RIGHTS RESERVED OUTSIDE OF THE UNITED STATES. • • • • • • • • • • Chapter 1: Doing Business In Vietnam Chapter 2: Political and Economic Environment Chapter 3: Selling U.S. Products and Services Chapter 4: Leading Sectors for U.S. Export and Investment Chapter 5: Trade Regulations and Standards Chapter 6: Investment Climate Chapter 7: Trade and Project Financing Chapter 8: Business Travel Chapter 9: Contacts, Market Research and Trade Events Chapter 10: Guide to Our Services 3/3/2009 Return to table of contents Chapter 1: Doing Business in Vietnam • • • • Market Overview Market Challenges Market Opportunities Market Entry Strategy Market Overview Return to top • Vietnam is a true emerging market, offering ground floor and growing opportunities for U.S. exporters and investors. Vietnam’s economic growth rate has been among the highest in the world in recent years, expanding annually at 7-8.5 percent, while industrial production has been growing at around 14-15 percent per year. Vietnam’s macroeconomic challenges and the global financial crisis dampened this growth in 2008 and will continue to do so in 2009. • In response to significant macroeconomic challenges, including high inflation and a large and growing current account deficit, the...
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