...copyright laws is the responsibility of the user. Without limiting the rights under copyright, no part of this document may be reproduced, stored in or introduced into a retrieval system, or transmitted in any form or by any means (electronic, mechanical, photocopying, recording, or otherwise), or for any purpose, without the express written permission of Microsoft Corporation. Notwithstanding the foregoing, the licensee of the software with which this document was provided may make a reasonable number of copies of this document solely for internal use. Trademarks Microsoft and Microsoft Dynamics are either registered trademarks or trademarks of Microsoft Corporation or its affiliates in the United States and/or other countries. FairCom and c-tree Plus are trademarks of FairCom Corporation and are registered in the United States and other countries. The names of actual companies and products mentioned herein may be trademarks or registered marks - in the United States and/or other countries - of their respective owners. The example companies, organizations, products, domain names, e-mail addresses, logos, people, places, and events depicted herein are fictitious. No association with any real company, organization, product, domain name, e-mail address, logo, person, place, or event is intended or should be inferred. Intellectual property Microsoft may have patents, patent applications, trademarks, copyrights, or other intellectual property rights covering subject matter in...
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...RETURNS* Jane A. O U Santa Clara university, Santa Clara, CA 95053, USA Stephen H. P E N M A N Universi(v of California, Berkeley, CA 94720, USA Received January 1988, final version received April 1989 This paper performs a financial statement analysis that combines a large set of financial statement items into one summary measure which indicates the direction of one-year-ahead earnings changes. Positions are taken in stocks on the basis of this measure during the period 1973-1983, which involve cancelling long and short positions with zero net investment. The two-year holding-period return to the long and short positions is in the order of 12.5%. After adjustment for 'size effects' the return is about 7.0%. These returns cannot be explained by nominated firm risk characteristics. 1. Introduction F i n a n c i a l s t a t e m e n t analysis identifies aspects of financial statements that a r e r e l e v a n t to investment decisions. O n e goal of the analysis is to assess firm value from financial statements. M u c h empirical a c c o u n t i n g research has a t t e m p t e d to discover value-relevant accounting attributes in o r d e r to enhance financial s t a t e m e n t analysis. T h e a p p r o a c h taken in this work assumes that m a r k e t price is sufficient for d e t e r m i n i n g firms' values a n d thus serves as a b e n c h m a r k against which to evaluate the i n f o r m a t i o n in a c c o u n t i n g measures. A c c o u n t i n g a t t r i b u t e...
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...online learning materials which can be found on your MyUnits page. Unit coordinator Dr Amy Huang (A.Huang@murdoch.edu.au) © Published by Murdoch University, Perth, Western Australia, 2016 This publication is copyright. Except as permitted by the Copyright Act no part of it may in any form or by any electronic, mechanical, photocopying, recording or any other means be reproduced, stored in a retrieval system or be broadcast or transmitted without the prior written permission of the publisher. BUS378 Knowledge and Organisational Learning Murdo 2 ch University Contents Unit information Information about the unit 3 Contact details 5 How to study this unit 8 Resources for the unit 10 Study schedule 11 Assessment 13 Appendix 1 Essay marking guide 17 Appendix 2 Presentation marking guide 18 Murdoch University BUS378 Knowledge and Organisational Learning 3 Information about the unit Welcome to: BUS378 Knowledge and Organisational Learning Unit description The management of information and knowledge and its role in organisations are widely recognised as important elements contributing to international competitiveness in the digital (knowledge based) economy. This unit examines how the concepts of information and knowledge assist in the understanding of organisational processes, organisational learning and strategy. Topics examined include: The origins and future of knowledge creation, dissemination and management; knowledge and organisational strategy;...
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...119-138, 1997 © 1997 The AmericanUniversity.Published by ElsevierScience Ltd All rights reserved. Printed in Great Britain 08894906/97 $17.00+0.00 PIh S0889-4906(90)00019-1 T h e M e d i c a l R e s e a r c h Paper: S t r u c t u r e and Functions K evin Ngozi N w o g u A bstract--Studies i nto the organization of information in the medical research p aper have tended to present accounts of the structure of information in s ections in isolation. The structure of information in all sections of the medical r esearch paper was investigated using Swales' (1981, 1990) genre-analysis m odel. An eleven-move schema was identified, out of which nine were found t o be "normally required" and two "optional". Each schema was found to e mbody "constituent elements" and to be characterized by distinct linguistic f eatures. The study provides insights into the nature of discourse organization in this genre of written discourse. © 1997 The American University. Published b y Elsevier Science Ltd I ntroduction A s with most experimental research reports, the medical research paper is a highly technical form with a standard format for the presentation of i nformation. This format is the division of the paper into "Introduction, M ethods, Results and Discussion" - - the traditional IMRD sections of the r esearch paper. M ost research article writers are familiar with the IMRD format, but not all are conscious of the fact that there exists an internal ordering of the i nformation...
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...by earnings-based bonuses select accounting procedures that increase their compensation. The empirical results of these studies are conflicting. This paper analyzes the format of typical bonus contracts, providing a more complete characterization of their accounting incentive effects than earlier studies. The test results suggest that (1) accrual policies of managers are related to income-reporting incentives of their bonus contracts, and (2) changes in accounting procedures by managers are associated with adoption or modification of their bonus plan. 1. Introduction Earnings-based bonus schemes are a popular means of rewarding corporate executives. Fox (1980) reports that in 1980 ninety percent of the one thousand largest U.S. manufacturing corporations used a bonus plan based on accounting earnings to remunerate managers. This paper tests the association between managers' accrual and accounting procedure decisions and their incomereporting incentives under these plans. Earlier studies testing this relation postulate that executives rewarded by bonus schemes select income-increasing accounting procedures to maximize their bonus compensation. 1 Their empirical results are conflicting. These tests, however, have several problems. First, they ignore the earnings' definitions of the plans; earnings are often defined so that certain accounting decisions do not affect bonuses. For exam* I am indebted to Ross Watts for many valuable discussions and for his insightful remarks on this...
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...Comput. & Indus. Engng Vol. 9, No. 2, pp. 141-148, 1985 Printed in the U.S.A. 0360-8352/85 $3.00 + .00 © 1985 Pergamon Press L td FACILITIES LAYOUT A SURVEY OF SOLUTION PROCEDURES REUVEN R. LEVARY Operations Research Center, M.I.T., Cambridge, MA 02139, U.S.A. and Department of Management Sciences, Saint Louis University, Saint Louis, MO 63108, U.S.A. and SYLVIA KALCHIK Monsanto World Headquarters, Saint Louis, MO 63167, U.S.A. (Received 26 January 1983; received for publication l June 1984) Al~traet--The main characteristics of the most-used solution procedures for the facility layout problem are summarized. The characteristics include input required, limitations, type of output obtained, and some other general characteristics. Quantitative and computer-based models will sometimes produce odd layout shapes. For this reason, optimization models and computer programs designed to plan facility layouts, based on optimizing certain objectives, can be useful only for determining some guidelines for the planners. While these models can be used for planning alternative layouts, considerations of qualitative and personnel factors should be given during the layout finalization phase. INTRODUCTION One of the tasks in layout planning is assigning relative locations to a set of facilities. The best layout plan is often the one that results in the highest overall effectiveness of transactions between the facilities. Cost considerations can be a major factor in choosing a given...
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...Bob’s Chocolate Chips and More, a bakery specializing in gourmet pizza and chocolate chip cookies, started business on October 1, 2011. The following transactions occurred during the month. 1. The company issued 6,000 shares of common stock at $15 per share. 2. The company acquired office equipment on October 1 for $30,000 cash. The equipment was used for administrative tasks. 3. The company purchased $15,000 of ingredients on account. 4. Rent is $500 a month. On October 1, the company paid rent for October, November, and December. 5. The company sold pizza and cookies for $35,000. The transaction was a credit sale. The pizza and cookies cost $9,000 to make. 6. The company paid salaries totaling $5,200. 7. The company collected $26,000 of the amount owed by customers. 8. The company paid $10,000 for ingredients previously purchased on account. 9. The company paid $800 for utilities on its corporate headquarters and $400 for advertising. 10. The company borrowed $12,000 from the bank for additional working capital requirements. The company repaid $3,000 by month-end. 11. The company paid $500 cash dividends to shareholders during October. 12. The company received an order from a customer for two luncheons. The sales price for the order was $20,000 ($10,000 for each luncheon). The customer paid $20,000 in advance for the order. Adjusting Entries Assume that the company has a monthly accounting cycle. Use the following information to construct the corresponding...
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...SCMP MODULE 1, SESSION 9 FORD MOTOR COMPANY CASE STUDY Prepared by: Christine Godby, Accreditation Candidate Table of Contents Executive Summary Page 2 Issue Identification Page 3 Environmental and Root Cause Analysis Page 5 Alternatives and/or Options Page 9 Recommendations and Implementation Page 10 Monitor and Control Page 11 1|Page Session 9, Ford Case Study by Christine Godby Executive Summary As Director of Supply Chain Systems, I have reviewed the analysis by my esteemed colleagues of our current supply chain and our recently implemented strategies to date. We have made significant changes to our supply chain through Ford 2000 and we should be proud of our achievements! Our use of information technology (IT) has enabled us to work together as a global team, even though we are on different continents. We have successfully reduced our supplier network which and work as a team with our current suppliers as well as enjoy cost savings and a more reliable supplier network. Our development of the Ford Production System (FPS) has resulted in a leaner more responsive and efficient manufacturing operation and our Order to Delivery (OTD) initiative has reduced our order to delivery time from 45-65 days to just 15 days! This being said, the global market is extremely competitive and I believe is challenging us in ways we have not seen before. With emerging technology and the ability to reach global audiences through the...
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...is not an easy task. It requires skills and experience to device such. Then, after the modeling, it requires testing the model by verifying extreme cases and later proves that this model is true to all cases. This investigation involved two cases: (1) relationship exists between the number of columns and the number of dots (oblong numbers) and (2) relationship exists between the number of rows and the number of dots (oblong numbers). As we go further with the investigation, we’d come up with a mathematical model that leads to answer the aforementioned cases. Moreover, we are looking for the possible extent if there are still existing mathematical facts involving these cases that are uncovered and waiting to be explored. Situation: OBLONG NUMBERS are numbers which can be represented in a rectangular array having one dimension one unit longer than the other. [pic] II. Statement of the Problem This mathematical investigation aimed to ascertain the relationships exist between the number of columns/rows and the number of dots (oblong numbers). Specifically it sought to answer the following questions: 1. What relationship exists between the number of columns (c) and the number of dots (oblong number “O”)? 2. What relationship exists between the number of rows (r) and the number of dots (oblong number “O”)? 3. How many dots (oblong numbers) are there in 25 columns? 100 columns? nth columns? 4. How many...
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...Integrated Company Analysis Group A12 John Faustgen Murali Maddipatla Spencer Morse Topher Stephensen Hanjin Yu Table of Contents Company Introduction......................................................................................................................................... 1 Executive Summary .............................................................................................................................................. 1 Current Issues ......................................................................................................................................................... 1 Marketing Analysis ............................................................................................................................................... 2 The Target Segment .................................................................................................................................. 2 The Positioning Strategy ........................................................................................................................... 3 The Product Strategy................................................................................................................................. 3 The Promotion Strategy ............................................................................................................................ 4 The Distribution Strategy .............................................................................
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...A hybird / digital software package for the solution of chemical kinetic parameter identification problems by ALAN M. CARLSON Electronic Associates, Inc. Princeton, New Jersey INTRODUCTION The modern hybrid computer offers many significant improvements over first generation hybrid systems These improvements include: 1. The increased speed of digital computers en- abling programs to be written in hybrid FORTRAN without drastically limiting hybrid solution rates. 2. The development of analog/hybrid software (e.g., hybrid simulation languages and analog set-up programs). The net result of these improvements has been an increase in the SCope and complexity of hybrid applications and a reduction in the effort required to program and debug hybrid problems. Unfortunately, the dev'elopment of hybrid applications software has not kept pace with recent hybrid improvements. Applications software for purposes of this discussion is defined as an integrated set of digital/hybrid programs capable of solving the majority of frequently occurring problems in a specific applications area. Based on this definition, little or no tangible information is currently available on the practicality of developing hybrid software packages although its benefits are obvious. In mid-1968, EAT's Princeton Computation Center initiated a development project to· determine the feasibility of hybrid applications software. The objectives of the project were to select a frequently occurring 733 application...
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... ▪ Platter diameter: 1-5 in ▪ Cylinders: 100 – 2000 ▪ Platters: 1 – 20 ▪ Sectors per track: 200 – 500 ▪ Sector size: 512 – 50K ▪ Overall capacity: 1G – 200GB ❖ ( sectors / track ) ( ( sector size ) ( ( cylinders ) ( ( 2 ( number of platters ) Disk access time ▪ Access time = (seek time) + (rotational delay) + (transfer time) ❖ Seek time – moving the head to the right track ❖ Rotational delay – wait until the right sector comes below the head ❖ Transfer time – read/transfer the data Seek time ▪ Time to move a disk head between tracks ❖ Track to track ~ 1ms ❖ Average ~ 10 ms ❖ Full stroke ~ 20 ms Rotational delay ▪ Typical disk: ❖ 3600 rpm – 15000 rpm ❖ Average rotational delay ➢ 1/2 * 3600 rpm / 60 sec = 60 rps; average delay = 1/120 sec Transfer rate ▪ Burst rate ❖ (# of bytes per track) / (time to rotate once) ▪ Sustained rate ❖ Average rate that it takes to transfer the data ❖ (# of bytes per track) / (time to rotate once + track-to-track seek time) Abstraction by OS ▪ Sequential blocks – No need to worry about head, cylinder, sector ▪ Access to random blocks – Random I/O ▪ Access to consecutive blocks – Sequential I/O Random I/O vs. Sequential I/O ▪ Assume ❖ 10ms seek time ❖ 5ms rotational delay ❖ 10MB/s transfer rate ❖ Access time = (seek time) + (rotational delay) + (transfer time) ▪ Random I/O ❖ Execute a 2K program...
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...ISSUES IN ACCOUNTING EDUCATION Vol. 18, No. 3 August 2003 pp. 275-290 Designing Audit Procedures When Evidence Is Electronic: The Case of e-Ticket Travel Revenue A. Faye Borthick and Jack E. Kiger ABSTRACT: The objective of the Fly Airline case is for you to learn to develop audit procedures in a context, e-ticket revenue, in which most of the evidence is available electronically, and in which many tests of controls and substantive tests can be performed using data stored in electronic form. In sequence, you will identify controls and their objectives, match controls to financial statement assertions for revenue, develop tests of controls, develop substantive tests for each assertion, and organize audit procedures into an effective and efficient audit program. Keywords: auditing; e-ticket revenue; collaborative learning; electronic evidence; internal control; monitoring; systems expertise for auditing. OVERVIEW ly Airline's revenue generation begins when a customer selects a flight for a specific date and time. The process is similar whether a ticket agent or the customer interacts with the system to make the reservation. If the customer is paying with a credit card, the system validates the credit card number the customer presents for billing before making the reservation. When it obtains approval of the credit charge (electronically, from the card issuer), the system records the charge and other details of the reservation. The customer...
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...Improve your Written English Visit our How To website at www.howto.co.uk At www.howto.co.uk you can engage in conversation with our authors – all of whom have ‘been there and done that’ in their specialist fields. You can get access to special offers and additional content but most importantly you will be able to engage with, and become a part of, a wide and growing community of people just like yourself. At www.howto.co.uk you’ll be able to talk and share tips with people who have similar interests and are facing similar challenges in their lives. People who, just like you, have the desire to change their lives for the better – be it through moving to a new country, starting a new business, growing your own vegetables, or writing a novel. At www.howto.co.uk you’ll find the support and encouragement you need to help make your aspirations a reality. For more information on punctuation and grammar visit www.improveyourpunctuationandgrammar.co.uk How To Books strives to present authentic, inspiring, practical information in their books. Now, when you buy a title from How To Books, you get even more than just words on a page. Improve your Written English Master the essentials of grammar, punctuation and spelling and write with greater confidence MARION FIELD Published by How To Content, A division of How To Books Ltd, Spring Hill House, Spring Hill Road, Begbroke, Oxford OX5 1RX, United Kingdom. Tel: (01865) 375794. Fax: (01865) 379162...
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...200087 Strategic Marketing Management School of Business│Learning guide Autumn 2012 HOW TO USE THIS LEARNING GUIDE ICON KEY Activity Checklist Deadline Handout Hint Important information Online activity Reading Toolkit Warning This learning guide supplements the unit outline and is designed to help you navigate through the unit. It will help you focus on what you need to do for classes and the various assessment tasks. You should consult the relevant section of the learning guide as you plan your study – it will highlight the main things that you should be getting out of the resources available and provide guidance on teaching activities and class preparation. The learning guide also offers some study tips to assist you in developing the skills and techniques of an effective learner at university level. In addition to acquiring information and skills relevant to this unit, you should also focus on developing the habits and tools of a successful university student. As an adult learner you need to take control of your own learning and ensure your own success. This learning guide is specifically designed to help you achieve this. A standard set of icons is used throughout the learning guide to make navigation easier. Use the icons to quickly identify important information, things you need to do and hints for doing them. STAFF Unit Coordinator Peter Cordina Building ED.G.68, Parramatta campus Phone: 9685 9583 Point of first contact Unit administration...
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