...Europe and America. The sales volume in European market was up to 3.4 billion dollars in 2010, which was 17% higher than that of 2009. The high-tech product, such as mobile 3G has made its way into France, Germany, Span, Italy and Norway etc. It holds over 30% of the newly increased market share.4G products has also been developed and introduced to many international operators. Huawei (HW for short) has been intruding into the so-called impenetrable European telecommunication market with unthinkable power. There are lots of top international operators in Europe: German Telecommunication DT (TOP3), Spanish telecommunication Telefonica (TOP5), Vodafone OP6, French Telecommunication （TOP8, Italian Telecommunication TI (TOP9) etc. The European market is one of the best world high-techmarket. It is a highly- competitive market. Meanwhile, he world best telecommunication equipment suppliers are also in Europe: German Siemens, the inventor of the first telegraph; French Alcatel, which had held 90% share of the Chinese fixed-line telecom market. Swedish Ericson, the No.1 in telecommunication,...
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...BUSA 2105, Fall 2015 Sections 01 and 03 Communicating in the Business Environment Instructor: Melanie Strickland Brown Office: Howard Jordan – Room E-mail: brownme@savannahstate.edu Mobile/Text Msg: 912-398-9823 Office Hours: Tuesday and Thursday from 5:00-6:00 p.m.or by phone/text most of the time COURSE DESCRIPTION: This course will cover basic principles of effective business communication. Written communication components include reports, positive and negative letters, emails, and resumes and cover letters. Oral communication components include brief summaries of exercises, a mock interview, a team presentation, and meeting management skills. Also, the class will cover cross-cultural communication, personal interaction skills, and business etiquette with a focus on electronic communication. Written documents and oral presentations must include correct grammar, spelling, and punctuation. PREREQUISITES: 1. You must have successfully completed (grade C or better) CSCI/CISM 1130, Computer and Its Applications. 2. You must have successfully completed (grade C or better) ENGL 1102, English Composition II. Remember: You are responsible for insuring that you have met the prerequisite requirements. If you are on the official roll of this course, you are certifying that you have satisfactorily completed these prerequisites prior to enrolling in BUSA 2105. If, at any time, we discover that this certification is invalid, you will be withdrawn...
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...Living in the household is the mother (HW), the father (AW), paternal grandmother (JW), and two children (EW & RW). The mother has some issues that she is working through from her upbringing, and the father is somewhat distant. One of the children has a severe illness that dictates how everyone lives. Both the mother and father suffer from depression, and they feel that this affects their quality time with the children. The mother was extremely open in discussing her family, while both the father and mother in-law were more distant. Both of the parents work, and leave the upbringing of the children to the paternal grandmother. Overall the W Family is pretty Americanized, with only small parts of their culture coming up in daily life. Family of Diversity Cultural Assessment Family Description The family discussed in this paper is a multigenerational family. Included in the household is the father (AW), age 37, mother (HW), age 32, paternal grandmother, (JW), age 69, and two children (EW, RW), whose ages are 6 and 4 respectively. Both AW and HW are the biological parents to the children, with this being their only marriage. HW is a 1st generation immigrant with her parents emigrating from Tehran, Iran to England, and then to America when she was under 10. AW’s grandparents were German immigrants, so he was born in the United States in the South. Both AW and HW have doctorates and are business owners. They share a law practice, and are both practicing lawyers...
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...grade of "C-" in ACCT 311. Topics include: audit and other reports, statistical sampling in auditing, attestation standards, reporting on future-oriented information, accountant's legal liability, Securities & Exchange Commission practice, professional ethics and using technology in auditing. Course Overview Students will become familiar with issues under the AICPA Code of Professional Conduct, pronouncements of the Public Companies Accounting Oversight Board, the Sarbanes Oxley Act, federal securities laws, and cases relating to CPA malpractice. Students will have a thorough professional knowledge of CPA reports on financial statements and special reports. Students will also learn how to apply statistical sampling and technology in auditing. Course Overview Students will become familiar with issues under the AICPA Code of Professional Conduct, pronouncements of the Public Companies Accounting Oversight Board, the Sarbanes Oxley Act, federal securities laws, and cases relating to CPA malpractice. Students will have a thorough professional knowledge of CPA reports on financial statements and special reports. Students will also learn how to apply statistical sampling and technology in auditing. Course Objectives and Learning Outcomes * Learn how to prepare auditor’s reports on financial statements in various situations including scope limitations, departures from generally accepted accounting principles, and changes in the auditor. * Learn how to report on...
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...maintained at least a 2.5 GPA prior to enrolling in this course. Course Description and Objectives Description - This introductory course in financial accounting provides a basic foundation for other courses in accounting as well as in business and information processing. The course will include lectures, discussions relative to text assignments and problems, in class quizzes, and will emphasize basic accounting theory and practices. Homework will be done on-line in WileyPlus. Some will be reviewed in class, primarily in student groups, so that students may check their work and questions can be discussed and answered. Objectives – 1. Develop a working vocabulary of accounting terminology. 2. Gain an understanding and ability to work with accounting principles including, but not limited to, debits and credits, journalizing, posting, adjusting and closing entries/procedures, financial statements, internal controls, and corporate accounting. 3. Gain an ability to analyze transactions, apply them to the accounting cycle, prepare a trial balance, and compile financial statements. 4. Develop an understanding of and exposure to ethical issues and responsibilities of accountants. 5. Provide the foundations for advanced work in accounting and business related subjects. Attendance,...
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...Define the type of organisation and the industry in which it operates. • Established by a group of enterprising pharmacists in 1937 • listed in ASX in year 1996 • industry, product segments / markets? ◦ Second largest competitors in non-alcoholic beverages ◦ product for non-alcoholic including SCD soft drinks, fruit juices, snack food markets ◦ to various distribution channel e.g. supermarket, convenience stores, hospitality • current life cycles was growth, ◦ demonstrated by the consistently increasing growth in revenue of revenue in the industry shown in Table 4 and increasing growth in bottled water consumption shown in Table 3. 2. PEST external environment |Factor |Issue |Nature of impact |Assessment of impact| | | |(positive or |on future industry | | | |negative) |growth (low, medium,| | | | |high) | |Political |Threat of imports due to the high volume and low unit value of water. |Positive |Low | | |Import tariff 5 %...
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...Topics for Consideration Paper I Phil 320 1) Business or corporate leaders charged with unethical practices may (and often do) rightly point out that everything they did was perfectly legal. They broke no laws. Does that mean that their actions are necessarily ethical? What is the difference between a law and an ethical decision? 2) To what extent is the ‘free’ market at all compatible with moral considerations? (This, like almost all meaningful questions, is not going to be an either/or kind of thing.) Should we view business enterprises as bound by ethical obligations in the same way that we feel those obligations as individuals? Or is it legitimate to view commerce as operating largely independently of moral considerations? 3) How far should an individual’s responsibility extend? With the development of new technologies in transportation and communication, we are more aware of the consequences of our choices in faraway places than ever before. A truly rigorous stance would lead to absurdly paralyzing situations. Owning a car, buying affordable clothing, or just eating many foods (practically all), could be seen as ethically dubious. And yet it is often the case that we avoid certain businesses if we know that they treat their employees unfairly. How do we draw the line? 4) The same question (as above) can be asked of corporations. For example, Peter A. French argues that “corporations should be treated as full-fledged moral persons” with “whatever privileges...
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...Chapter 8 Business Income, Deductions, and Accounting Methods SOLUTIONS MANUAL Discussion Questions 1. [LO 1] What is an “ordinary and necessary” business expenditure? “Ordinary” and “necessary” imply that an expense must be customary and helpful, respectively. Because these terms are subjective, the tests are ambiguous. However, ordinary is interpreted by the courts as including expenses which may be unusual for a specific taxpayer (but not for that type of business) and necessary is not interpreted as only essential expenses. These limits can be contrasted with the reasonable limit on amounts and the bona fide requirement for profit motivation. 2. [LO 1] Is cost of goods sold deductible as a business expense for a business selling inventory? Explain. No. Under the return of capital principal, cost of goods sold represents a reduction in gross income rather than a business expense. For example, if a taxpayer sells inventory for $100,000 and reports a cost of goods sold of $40,000, the business’s gross income is $60,000 ($100,000 – 40,000) not $100,000. 3. [LO 1] Tom is an attorney who often represents individuals injured while working (worker liability claims). This year -Tom spent $50 on a book entitled Plumbing For Dummies and paid $500 to take a course on plumbing residences and rental housing. Can you imagine circumstances in which these expenditures would be deductible as “ordinary and necessary” for an attorney. Explain. “Ordinary” and “necessary”...
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...Running head: MOD 5 HW Module 5 Homework Adam Haller Allied American University Author Note This paper was prepared for SOC 135 Introduction to Sociology, Module 5 Homework taught by Michelle Gardner In the story “Father Steals Best: Crime in an American Family”, it is a prime example of formal deviance. They family depicted had committed a multitude of crimes to include murder, rape, robbery, theft, battery. These are all telltale signs of formal deviance. Not only is this a formal deviance, but it is also socialization deviance due to the way of life that the family is used to. The family learned at a young age the crimes they committed. Children are sponges that absorb the things that they are used to seeing and hearing. In early times, there were upper class families and lower class. The upper class families mostly inherited their riches and just continued on with running the business. The lower class families were not so lucky. Most had to steal from the upper class in order to survive. In this passage, it dates back to 1961 and states that Bogle was a migrant worker. Migrant workers did not make enough money to provide for their families. The estimated income for a full time migrant worker was a mere $1 and hour. This has a tendency to place a lot of stress on a person. This high stress level can lead to drinking and drugs to go along with the crimes that were committed. As stated, these crimes were...
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...ENVIRONMENTAL LAW PRIVATE REMEDIES Civil Law * written codes which rely on statutory material, traditions * Judges has small role Common Law * Based on customs of the areas, precedents * Judge made law – cases decided by judge US * Mostly statutory, but judges are important * Interpret statues * Judge decides if not codified * Criminal – against State * Civil – all other Environmental Law not very effective if using private remedies PRIVATE REMEDIES | GOOD | BAD | Develop theory and needs | After the fact | Push legislation | Disorganized | Day in court | Costly | Money damages | Only personal damages | Tort Law - wrongful acts vs. contract law 1. Negligence a. Duty owned b. Unreasonable act c. Personal Injury d. Ex: pesticides 2. Trespass e. Tied to property rights f. Property invasion g. Ex: dam building (H2O invasion) 3. Nuisance h. Tied to unreasonable use interfering with another’s use i. Property use damaged j. Loss of livability k. Can’t move TO a nuisance l. Standing question i. cannot sue unless suffer special damage ii. different in kind, not just degree m. Ex: smoke, sewage treatment, hog farm, airport CIVIL REMEDIES 1. Monetary damages – personal things $ can fix 2. Injunctive relief – environmental, $ can’t replace, make do something a. Negative – DON’T...
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...Frank Ringgold Blake Ipinasa ni: Reinasancie Mae R. Sarmiento BA 1-4 Ang Talambuhay ni Blake Francis Stanton "Frank" Blake (ipinanganak Hulyo 30, 1949 ) ay isang Amerikanong negosyante at abogado, na ang naging chairman at CEO ng The Home Depot dahil siya ay itinalaga sa Enero 2007. Bago ito ay nagtrabaho siya para sa US Department of Energy at General Electric. Siya ay isang matagal nang tangkilik ng Robert Nardelli. Blake dinaluhan Brooks School sa North Andover , Massachusetts , class of 1967. Siya ay nakatanggap ng kanyang degree bachelor mula sa Harvard University noong 1971 at isang Juris Doctor mula sa Columbia Law School noong 1976 . Noong 1977 , Blake asawa Anne McChristian kung kanino siya nagkaroon ng dalawang anak . Noong 2005, siya kasal Elizabeth Lanier ( Blake ) na gumagawa bilang general counsel para sa Habitat para sa Sangkatauhan International. [1] Mula 1971-1973 Blake ay isang assistant pambatasan sa magkasanib na komite sa Social Welfare ng Massachusetts lehislatura. Siya ay pinapapasok sa bar District of Columbia sa 1978. Siya ay nagsilbi bilang isang batas clerk sa Judge Wilfred Feinberg at pagkatapos ay sa Supreme Court Justice John Paul Stevens. Blake rin ay nagsilbi bilang general counsel para sa US Environmental Protection Agency (EPA) , representante ng payo sa Vice President George HW Bush. Delta Board of Directors Francis S. " Frank" Blake bilang Pinakabago Miyembro Mula 1991-1995 siya ay ang general counsel para...
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...a. What type of organization is Australian Beverages Limited (ABL)? ABL is an Australian public listed company operating in multi-beverage business. It commenced operation in 1937 with its first manufacturing plant opened in Sydney in 1938. After a series of market expansions, ABL is currently the second largest company in Australia non-alcoholic beverage industry. The company is run by Tom Dwyer, the current managing director, who has been appointed since 2005. b. What industry, product segments/markets does ABL operate in? ABL is currently the second largest company in Australian non-alcoholic beverage industry. With the exception of bottled water, ABL operates in almost all product segments of non-alcoholic beverage market, that is, carbonated soft drinks (CSD), fruit and milk-based drinks, etc. It has also moved into snack food market through acquisition of several small businesses. Its core activities include manufacturing, distribution and marketing. c. What is the current life-cycle position of the industry? Non-alcoholic industry ➢ The non-alcoholic beverage industry is at the growth stage of its life cycle. This is evidenced by: (1) Consumption of non-alcoholic beverage in Australia increased form 179.7 liters per capita in 2005 to 228.5 liters per capita in 2009, representing a 27% increase. (2) As Australian per capita consumption follows US pattern, Australian’s current level of 63% of US per capita consumption indicates significant opportunities for growth...
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...characteristic of cloud computing is that the computing is "in the cloud" i.e. the processing (and the related data) is not in a specified, known or static place(s). This is in contrast to a model in which the processing takes place in one or more specific servers that are known. All the other concepts mentioned are supplementary or complementary to this concept. Example: Microsoft Windows Azure The Windows Azure platform is a flexible cloud–computing platform that lets you focus on solving business problems and addressing customer needs. No need to invest upfront on expensive infrastructure. Pay only for what you use, scale up when you need capacity and pull it back when you don’t. We handle all the patches and maintenance — all in a secure environment with over 99.9% uptime. IOT基本理论模型 智能卡 条形码 二维码 GPS 传感器技术 网关设备 近距离 通信 因特网 跟踪定位 高速 数据 网络 个人保健 人身上可以安装不同的传感器，对人的健康参数进行监控，并且实时传送到相关的医疗保健中心，如果有异常，保健中心通过手机，提醒您去医院检查身体。 O2O, Online To Offline, is a new business mode combining the online shopping and the front line transactions. The first successful application of O2O mode was carried out by the largest website ad alliance in China,...
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...BLAW 510 Notes Lecture #1 NY State Local Courts Specialty Court Main 3 Tier System County Court Family Court Court of Appeals City Court Surrogate’s Court Appellate Division Town & Village Court Court of Claims Supreme Court Town & Village You don’t have to be a licensed attorney to become a town / village judge Traffic tickets are the most cases in town/village court DWI Reckless Driving AUO Limited Criminal Jurisdiction (Jurisdiction = Authority) Misdemeanor = Minor Crime Felony = Major Court Limited Civil Jurisdiction (Civil = money or property) Summary Proceeding = Eviction matter Lawsuit of Landlord trying to evict the tenant Town/Village court small claim limit is $3,000 (City is $5,000) Small claims are brought against the defendant in the town the defendant resides in. Small claim jurisdiction in City Court is Countywide. City Court Biggest volume regarding traffic matters Misdemeanor Jurisdiction Civil Jurisdiction Summary Proceedings Small claims jurisdiction (up to $5,000. Countywide) Need to be a licensed attorney to be a city court judge, practice 5 years minimum, and resident of the city County Court Every county has one Felony, Criminal Trials = 95% Appeals from lower courts go up to County courts Limited Civil Jurisdiction, Small claims Court of Claims Claims brought against the state. If you have a lawsuit against the state of NY, bring it to Court of Claims...
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...with both state and federal laws that govern how they are organized and run. I will assist the following clients. * A small business owner in a limousine service doing business in Texas. * A Human Resources Director of a medium sized construction company that wants to open up operations in Arizona. * A Human Resources representative with a large hotel that wants to expand its operations into the country of India. Landslide Limousines as a small business client. Bradley Stonefield wants to open a “first-class” limousine service in Austin, Texas as an on-going concern. He projects that there will be 25 employees hired at the outset. He will organize as a small business and he will be subject to state and federal laws in the recruitment and retention of drivers, as well as licensing requirements that will be determined by the state of Texas. The labor market conditions will help dictate which federal and state laws will be used. The limousine service will have to comply with a number of federal employment laws. First, Title VII of the Civil Rights Act of 1964 (Cascio, 2013, p.83) prohibits the discrimination in hiring and promotions based on race, color, religion, and sex of the applicant. In very narrowly defined situations, an employer is permitted to discriminate on the basis of a protected trait where the trait is a bona fide occupational qualification (BFOQ) reasonably necessary to the normal operation of that particular business or enterprise. Title VII...
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