...Transcript of Copy of EFFECTIVENESS OF RETENTION POLICY AMONG ACCOUNTANCY STUDENTS 1. There are no common problems among accountancy students on why they fail their accounting subjects. 2. Retention policy of an accountancy student is very important in order for them to become a Certified Public Accountant. HYPOTHESES INTRODUCTION 1. What are the common problems why accountancy students fail to pass their accounting subjects? 2. What are the advantages and disadvantages of having a retention policy? 3. What retention preparedness program is being used to help accounting students pass their major subjects? Statement of the Problem For student to strive harder to be able to know whether they are fit in the program or not. For accounting instructors to know on what are the students’ perspective on having a retention policy. For Administrators to have an idea on creating a program in the preparation/preparedness for retention policy to all accountancy students. SIGNIFICANCE OF THE STUDY These are some schools who also implement the Retention Policy among Accountancy Students: Review Related Literature The descriptive normative method of research was used with the questionnaire-checklist. Descriptive research, according to James P. Key of Oklahoma State University, obtains information concerning the current status of the phenomena to describe “what exists” with respect to variables or conditions in a situation which involves range from the survey which describes...
Words: 1441 - Pages: 6
...Trabalho a desenvolver pelo auditor no âmbito do reconhecimento do Rédito Trabalho a desenvolver pelo auditor no âmbito da validação do reconhecimento do Rédito Índice I – Aspectos essenciais constantes dos normativos POC e IAS.................................................................................... 3 II - Idêntificação dos principais riscos de auditoria envolvidos……………………………………………… 8 III - Procedimentos de auditoria a desenvolver face aos riscos avaliados…………………………………………. 8 IV - Exemplos práticos ………………………………. 10 Bibliografia ..................................................................... 13 2 Trabalho a desenvolver pelo auditor no âmbito da validação do reconhecimento do Rédito I – Aspectos essenciais constantes dos normativos existentes no referencial nacional e IFRS 101. Interesse do tema O estudo das Normas Internacionais de Contabilidade aplicáveis vs Normas portuguesas e o seu enquadramento no âmbito da actividade do ROC em Portugal afigura-se pertinente num contexto actual de uma economia mundial marcada por uma vincada competição, que se apresenta cada vez menos global e cada vez mais metanacional, onde a comparabilidade e fiabilidade da informação financeira histórica e prospectiva se apresenta indispensável como fonte de dados para a avaliação da performance e controlo de gestão corporativo. 102. Normativo nacional As regras contabilísticas portuguesas encontram-se, na sua essência, vertidas no Plano ...
Words: 2992 - Pages: 12
...EXECUTIVE SUMMARY NOTE: “The executive summary usually appears before the table of contents and is given a lower-case Roman numeral page number (for example, i).” – from the guide on accounting writing methods on BB. The collapse of Enron in 2001 has alerted the financial standard-setters worldwide for the need to develop a single set of global high quality accounting standards in order to achieve greater transparency, clarity, consistency and comparability of the financial reports. This is important for achieving more efficient global financial markets while benefiting users of financial reports such as the investors, creditors, multi-national companies and auditors. In additions, it is evident that the financial standard setters are reconsidering the merits of group accounting and its criteria for control to a large extent. In particular, it is indicated that the application of reviewed group accounting standards such as the FIN46 could also be subjective and easily manipulated. This contrasts with the criteria of Australia’s basis for group consolidation, namely, “effective control” which is determined by control over the entity's board and the proportion of potential and current voting rights. The observations call for the principle-based accounting system instead of the insufficient and easily manipulated rules-based system. In sum, the abovementioned suggests that the financial reporting standard-setting process is largely uncertain and that the accounting...
Words: 4159 - Pages: 17
...UVA-F-1483 Version 2.3 WARREN E. BUFFETT, 2005 On May 24, 2005, Warren E. Buffett, the chairperson and chief executive officer (CEO) of Berkshire Hathaway Inc., announced that MidAmerican Energy Holdings Company, a subsidiary of Berkshire Hathaway, would acquire the electric utility PacifiCorp. In Buffett’s largest deal since 1998, and the second largest of his entire career, MidAmerican would purchase PacifiCorp from its parent, Scottish Power plc, for $5.1 billion in cash and $4.3 billion in liabilities and preferred stock. “The energy sector has long interested us, and this is the right fit,” Buffett said. At the announcement, Berkshire Hathaway’s Class A shares closed up 2.4% for the day, for a gain in market value of $2.17 billion.1 Scottish Power’s share price also jumped 6.28% on the news2; the S&P 500 Composite Index closed up 0.02%. Exhibit 1 illustrates the recent share-price performance for Berkshire Hathaway, Scottish Power, and the S&P 500 Index. The acquisition of PacifiCorp renewed public interest in its sponsor, Warren Buffett. In many ways, he was an anomaly. One of the richest individuals in the world (with an estimated net worth of about $44 billion), he was also respected and even beloved. Though he had accumulated perhaps the best investment record in history (a compound annual increase in wealth for Berkshire Hathaway of 24% from 1965 to 2004),3 Berkshire paid him only $100,000 per year to serve as its CEO. While Buffett and other insiders controlled...
Words: 7766 - Pages: 32
...Journal of International Business and Cultural Studies Human resource accounting and international developments: implications for measurement of human capital Maria L. Bullen Clayton State University Kel-Ann Eyler Wesleyan College Abstract Human Resource Accounting (HRA) involves accounting for expenditures related to human resources as assets as opposed to traditional accounting which treats these costs as expenses that reduce profit. Interest and contributions to growth in HRA have been evident in a number of countries. The strong growth of international financial reporting standards (IFRS) is an indication that the environment for international financial accounting is one that potentially encourages the consideration of alternative measurement and reporting standards and lends support to the possibility that future financial reports may include nontraditional measurements such as the value of human resources using HRA methods. Keywords: Human Resource Accounting, Human Capital, Intellectual Capital, International Accounting, International Financial Reporting, International Financial Reporting Standards Human Resource Accounting, Page 1 Journal of International Business and Cultural Studies Introduction Human Resource Accounting (HRA) involves accounting for the company’s management and employees as human capital that provides future benefits. In the HRA approach, expenditures related to human resources are reported as assets on the balance sheet as opposed to the...
Words: 8132 - Pages: 33
...换一个你的 School of Management, University of Glamorgan Research on Internal Audit Participate in Risk Management-Based on the ERM Framework of COSO By: Weichen Zhu Candidate no: 学号 September 2012 Supervised by: 你导师的名字 The dissertation is submitted as part of the requirement for the award of Masters of Science: 你专业的名字 Declaration This Dissertation has been prepared on the basis of my own work and that where other published and unpublished source materials have been used, these have been acknowledged. Word Count: Student Name: __________________ Signature: ______________________ Date of Submission:______________ Acknowledgement This is my first time to go aboard for studying. During different campus life in the UK, it is wonderful with deep impression. I learned how to use my internal power to make things happen and how to live my own life. All efforts contribute to my growth, but I cannot forget people who encourage and help me. Probably, I am not happy to study in my whole postgraduate time without support. Firstly, I would like to thank my supervisor 你导师的名字. He helps me develop the ideas and complete this dissertation. Especially, when I make a survey in China, I communicate with him through email. Sometimes, I am afraid that my timetable could have bad effects on him. However, he usually gives me feedback as soon as possible. Therefore, I only use 20 days to finish my survey. This kind of strong professional ethic is worth to learn...
Words: 20009 - Pages: 81
