...Does your career plan include a world of lifelong success? Program of Professional Studies THE CERTIFIED GENERAL ACCOUNTANTS ASSOCIATION OF BRITISH COLUMBIA We see more than numbers. Choose a career that places you on the path to lifelong success. It’s all about opportunity. Accounting professionals can work in any sector, anywhere in the world. And when you choose CGA, you’ll gain the leadership, problem-solving and technical skills that are sought after by organizations in the private, public and not-for-profit sectors. The CGA Program of Professional Studies gives you the tools to succeed in business, no matter where your career takes you. You’ll enter the workforce with the applied knowledge and demonstrated expertise that employers want, including specialized technical knowledge, sectorspecific competencies, problem-solving skills and the ethical integrity to lead. CGA’s competency-based curriculum is simply your best way to prepare for a rewarding career in financial management. Flexible study options and the freedom to choose the career you want CGA is all about choice. You choose the professional-studies path and real-world experience that best match your career goals and interests. We give you the skills and freedom to work in any type of organization, in any industry, at any level of management. With a CGA designation, your opportunities—both professional and personal, at home and around the world—are limitless. Take your place as a highly respected...
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...CHAPTER 5 ACCOUNTING FOR MERCHANDISING BUSINESSES DISCUSSION QUESTIONS 1. Merchandising businesses acquire merchandise for resale to customers. It is the selling of merchandise, instead of a service, that makes the activities of a merchandising business different from the activities of a service business. Yes. Gross profit is the excess of (net) sales over cost of merchandise sold. A net loss arises when operating expenses exceed gross profit. Therefore, a business can earn a gross profit but incur operating expenses in excess of this gross profit and end up with a net loss. The date of sale as shown by the date of the invoice or bill. a. b. c. 5. 6. a. 1% discount allowed if paid within 15 days of date of invoice; entire amount of invoice due within 60 days of date of invoice. Payment due within 30 days of date of invoice. Payment due by the end of the month in which the sale was made. A credit memo issued by the seller of merchandise indicates the amount for which the buyer’s account is to be credited (credit to Accounts Receivable) and the reason for the sales return or allowance. A debit memo issued by the buyer of merchandise indicates the amount for which the seller’s account is to be debited (debit to Accounts Payable) and the reason for the purchases return or allowance. The buyer The seller 2. 3. 4. Sales to customers who use MasterCard or VISA cards are recorded as cash sales. b. 7. 8. 9. 10. a. b. Examples of such accounts include the following:...
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...Stamford University Bangladesh Class Schedule –Spring 2013 Trimester; MBA Program (Siddeswari) |Time |06:30 pm - 09:00 pm | |Day | | | |Course |Section |Course Teacher |Room | |SATURDAY |MKT 607 Service Marketing |Sec-A |Prof. Dr. Horipada Bhattacharjee |B/307 | | |FIN 604 Fin. An. & Control |Sec-A |Prof. Dr. Md. Rafiqul Islam |B/303 | | |FIN 604 Fin. An. & Control |Sec-B |Ms. Pallabi Siddiqua |A/308 | | |HRM 602 Industrial Relations |Sec-A |Mr. Dipak Kanti Paul |A/312 | | |MGT 431 Business Communication |Sec-A |Mr. Sahin Ahmed Chowdhury |A/501 | |SUNDAY |MGT 432 Organizational Behavior |Sec-A |Ms. Nahid...
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...December 2015 - FINAL EXAMINATION SCHEDULE Please verify the location of your exam below. CAREFULLY ensure that you note the correct room according to your LAST NAME ACCT Sec Title ACCT 351 001 Intermediate Financial Acct 1 ACCT 351 Time Prof. FROM Dec 21 6 pm Tsang Aaa - Zzz GYM main gym 20-30 002 Intermediate Financial Acct 1 Dec 21 6 pm Tsang Aaa - Zzz GYM main gym 20-30 ACCT 351 003 Intermediate Financial Acct 1 Dec 21 6 pm Tsang Aaa - Zzz GYM main gym 20-30 ACCT 352 001 Intermediate Financial Acct 2 Dec 21 9 am Cecere Aaa - Zzz ENGTR 0100 ACCT 354 001 Financial Statement Analysis Dec 22 2 pm Scott Aaa - Zzz GYM Fieldhouse 28-31 ACCT 354 002 Financial Statement Analysis Dec 22 2 pm Scott Aaa - Zzz GYM Fieldhouse 28-31 ACCT 361 001 Management Accounting Dec 11 2 pm Parent Aaa - Zzz GYM main gym 1-11 ACCT 361 002 Management Accounting Dec 11 2 pm Parent Aaa - Zzz GYM main gym 1-11 ACCT 361 003 Management Accounting Dec 11 2 pm Parent Aaa - Zzz GYM main gym 1-11 ACCT 362 001 Cost Accounting Dec 17 2 pm Levy Aaa - Zzz GYM Studio 1 1-3 ACCT 385 001 Principles of Taxation Dec 15 2 pm Goldsman Aaa - Zzz GYM BLEACHERS 1-5 ACCT 385 002 Principles of Taxation Dec 15 2 pm Goldsman Aaa - Zzz GYM BLEACHERS 1-5 ACCT 453 001 Advanced Financial Accountin Dec 14 9 am Scott Aaa - Zzz GYM main gym ACCT 463 001 Management Control Dec 11 2 pm Levy Aaa - Zzz GYM Studio 2...
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...The Role and Measurement of Quality in Competition Analysis 2013 The OECD Competition Committee discussed the role and measurement of quality in competition analysis in June 2013. This document contains an executive summary of that debate and the documents from the meeting: an analytical note by the OECD staff and written submissions: Australia, Canada, Chile, the European Union, Indonesia, Japan, Mexico, Portugal, United Kingdom, Ukraine, United States and BIAC. A note by Theodore Voorhees Jr. as well as a detailed summary of the discussion are also included. Competition policy is just as concerned with quality as it is with prices. While the importance of quality is undisputed and issues about quality are mentioned pervasively in competition agency guidelines and court decisions, there is no widely-agreed framework for analysing it which often renders its treatment superficial. There are a number of reasons why in practice, courts and competition authorities rarely analyse quality effects as rigorously as they analyse price effects. First, quality is a subjective concept and therefore much harder to define and measure than prices. In addition, microeconomic theory offers little help in predicting how changes in the level of competition in a market will affect quality and it is usually up to empirical analysis to determine how quality will change in response to varying degrees of competition in the context of particular markets. Given difficulties in terms of the evaluation...
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...International Series in Quantitative Marketing Min Ding Jehoshua Eliashberg Stefan Stremersch Editors Innovation and Marketing in the Pharmaceutical Industry Emerging Practices, Research, and Policies Chapter 3 Portfolio Management in New Drug Development Min Ding, Songting Dong, Jehoshua Eliashberg, and Arun Gopalakrishnan Abstract The pharmaceutical industry leads all industries in terms of R&D spend. Portfolio management in new drug development is extremely challenging due to long drug development cycles and high probabilities of failure. In 2010, a pharmaceutical company like GlaxoSmithKline (GSK) spent over USD 6 billion in R&D expenditure and managed a total of 147 R&D projects across 13 therapeutic areas in different stages of development. There are a lot of challenges in deciding on how to allocate resources to these projects in order to achieve the maximum returns. For example, how to evaluate the value and risk of each project, how to choose new projects for both short-term cash flow and long-term development, how to decide which projects to prioritize and which projects to remove from the portfolio, how to design drug development unit and incentive schemes to maximize the likelihood of success, and so forth. This chapter reviews both practice and the state-of-the-art research and summarizes the latest insights from both industry and academia. For a manager, it provides a guide to the tools they need in portfolio management in the new drug development...
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...KABARAK UNIVERSITY SCHOOL OF SCIENCE ENGINEERING AND TECHNOLOGY DEPARTMENT OF MATHEMATICS AND COMPUTING SCIENCES PROECT PROPOSAL COURSE CODE: COMP 411 ON ONLINE ORDERING SYSTEM DONE BY: NAME: KAPCHNAGA ROGERS WAFULA REG NO: CS/M/0095/01/11 SUPERVISOR: Mr. ANIL KUMAR This Project proposal is submitted to the School of Science Engineering and Technology in Partial Fulfillment of the Requirements for the Award of the Degree of Bachelor of Science in Computer Science of Kabarak University DECLARATION I ………………………………………………………………………….., hereby declare that everything proposed in this project proposal is based on my own knowledge and research carried out with exception to printed or electronic content and has not been submitted to any institution of learning for any academic awards. SIGNATURE………………………………………DATE …………………………………… APPROVAL This project proposal has been presented for examination with my approval as the supervisor. Supervisor: Mr. Anil Kumar SIGNATURE………………………………………DATE …………………………… DEDICATION This project proposal is dedicated with profound admiration and appreciation to GOD ALMIGHTY for giving me strength and breathe and my beloved mum and my younger sister for their moral support. Great appreciation also goes to my supervisor Mr. Anil Kumar and all my lecturers, classmates and Kabarak family who made it a success through their constant support supervision...
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...VINCENNES UNIVERSITY CATALOG Vol. LXIX August, 2010 No. 61 A COMPREHENSIVE TWO-YEAR COLLEGE OFFERING ASSOCIATE DEGREES IN THE LIBERAL ARTS, SCIENCES, EDUCATION, ENGINEERING, AND TECHNOLOGY AND OFFERING BACCALAUREATE DEGREES IN SPECIALIZED AREAS Accreditation The North Central Association of Colleges and Schools 30 North LaSalle Street, Suite 2400, Chicago, IL 60602 (312) 263-0456 www.ncacihe.org FAX 312-263-7462 Accreditation Review Council on Education in Surgical Technology and Surgical Assisting American Bar Association American Board of Funeral Service Education American Health Information Management Association Association of Collegiate Business Schools and Programs Commission on Accreditation of Allied Health Educational Programs Commission on Accreditation in Physical Therapy Education Federal Aviation Administration Higher Education Coordinating Board of the State of Washington Indiana State Board of Nursing Joint Review Committee on Education In Radiologic Technology National Alliance of Concurrent Enrollment Partnerships National Association of Schools of Art and Design National Association of Schools of Theatre National League for Nursing Accrediting Commission Printing Industries of America, Inc. Approved for Veterans Membership The American Association of Community Colleges Aviation Technician Education Council The Council of North Central Two Year Colleges The Higher Education Transfer Alliance The National Academic Advising Association The North Central Association...
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...THE LIABILITY OF INTERNET SERVICE PROVIDERS FOR UNLAWFUL CONTENT POSTED BY THIRD PARTIES N.D. O’BRIEN 2010 THE LIABILITY OF INTERNET SERVICE PROVIDERS FOR UNLAWFUL CONTENT POSTED BY THIRD PARTIES By N.D. O’BRIEN Submitted in fulfilment of the requirements for the degree of MAGISTER LEGUM in the Faculty of Law at the Nelson Mandela Metropolitan University January 2010 Supervisor: Prof F. Marx PREFACE I would like to extend my thanks to the following people: To my parents and Emma Taggart for their help, encouragement, sacrifice and support; To my supervisor, Prof Marx, for his assistance and guidance; To Dawn Prinsloo, at the NMMU Library, for providing me with her time and guidance; To Ms. Fourie, the Law Faculty Officer, for her always prompt and friendly assistance; To Mr. Ant Brooks and the Internet Service Provider Association, for providing me with a variety of interesting information and insights. Without their invaluable assistance I would not have been able to have completed this work. i SUMMARY Internet Service Providers (ISP’s) are crucial to the operation and development of the Internet. However, through the performance of their basic functions, they faced the great risk of civil and criminal liability for unlawful content posted by third parties. As this risk threatened the potential of the Internet, various jurisdictions opted to promulgate legislation that granted ISP’s safe harbours from liability. The South African (RSA)...
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...1 AMERICAN INTERNATIONAL UNIVERSITY-BANGLADESH SUMMER, 2009-2010 SEC A B C TIME 8:0 - 9:30 8:0 - 12:0 9:30 - 11:0 8:0 - 12:0 11:0 - 12:30 8:0 - 12:0 DAY ST M MW T ST S RM 423 CL2 423 CL2 423 CL2 COMPUTER SCIENCE CODE COURSE NAME 00512 INTRO TO PROGRAMMING (BBA) LABORATORY 00513 INTRO TO PROGRAMMING (BBA) LABORATORY 00514 INTRO TO PROGRAMMING (BBA) LABORATORY 00516 00517 00518 00519 00520 00521 00522 00523 00524 00525 00526 00527 00528 00529 00530 00531 00532 00533 00534 00535 INTRO TO PROGRAMMING (BBA) LABORATORY INTRO TO PROGRAMMING (BBA) LABORATORY INTRO TO PROGRAMMING (BBA) LABORATORY INTRO TO PROGRAMMING (BBA) LABORATORY INTRO TO PROGRAMMING (BBA) LABORATORY COMPUTER FUNDAMENTAL (BBA) COMPUTER FUNDAMENTAL (BBA) COMPUTER FUNDAMENTAL (BBA) THEORY OF COMPUTATION THEORY OF COMPUTATION PROGRAMMING LANGUAGE 1(EEE) LABORATORY PROGRAMMING LANGUAGE 1(EEE) LABORATORY PROGRAMMING LANGUAGE 1(EEE) LABORATORY PROGRAMMING LANGUAGE 1(EEE) LABORATORY PROGRAMMING LANGUAGE 1(EEE) LABORATORY PROGRAMMING LANGUAGE 2 (EEE) LABORATORY PROGRAMMING LANGUAGE 2 (EEE) LABORATORY PROGRAMMING LANGUAGE 2 (EEE) LABORATORY PROGRAMMING LANGUAGE 2 (EEE) LABORATORY PROGRAMMING LANGUAGE 2 (EEE) LABORATORY E F G H I A B C A B A B C D E A B C D E 2:30 - 4:0 12:0 - 4:0 4:0 - 5:30 12:0 - 4:0 5:30 - 7:0 12:0 - 4:0 8:0 - 9:30 8:0 - 12:0 9:30 - 11:0 8:0 - 12:0 8:0 - 10:0 10:0 - 12:0 12:0 - 2:0 2:0 - 4:0 4:0 - 6:0 11:0 - 12:30 8:0 - 12:0 12:30 - 2:0 12:0 - 4:0 2:30 - 4:0 12:0 - 4:0 4:0 - 5:30 8:0 -...
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...NUCOR STEEL Nick Hartnett & Matt Ketellapper FNCE 4820 Professor Madigan 4/7/2011 “The safest, highest quality, lowest cost, most productive, and most profitable steel and steel products company in the world.” - Nucor Mission Statement Executive Summary Nucor Corporation (“NUE” or “the Company”) is the second largest steel manufacturer and fabricator in the US. Key Drivers of Value 1. 2. 3. 4. Increasing steel spot price Successful economic recovery Government protection Cost control mechanism Key Risks 1. 2. 3. 4. Steel & scrap prices Cyclicality Exposure Foreign competition & government policy Other raw materials prices DCF Valuation Discounted cash flow valuation produced a stock price of $66.22 per share, indicating that Nucor is undervalued. A bull market scenario could reach a stock price of $120.62 and a bear market scenario could reach $28.85 per share. Multiples Analysis Multiples analysis based on P/CF, P/E, P/BV, P/S, EV/EBITDA produced an average stock price of $52.74, indicating that NUE is currently undervalued. The strongest multiples were P/CF and EV/EBITDA. Base Volume G-rate Composite price G-rate Total Capacity G-rate 10 year Average Growth Stock Price Bear Volume G-rate Composite price G-rate Total Capacity G-rate $ 4% 2% 4% 66.22 Volume G-rate Composite price G-rate Total Capacity G-rate Stock Price Bull $ 8% 11% 9% 258.04 Stock Price $ -4% -4% 0% 28.85 Volume G-rate Composite price G-rate Total Capacity...
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...Impact of web-based Sales on the airline industry | AbstractExpedia, Travelocity, Priceline, and Orbitz: examples of how the travel industry in general, but more importantly the airline industry, has taken a deeper turn towards the low cost affair that consumers have tried to accomplish with that specific industry for many years now. It is a proven fact that the competitive advantage has been taken away from the airlines as consumers have much of the information required at their fingertips on the web at all times.Javier Alfonso FIN6644 - Global Financial Strategy for Professor Krishnan Dandapani | Impact of web-based Sales on the airline industry | AbstractExpedia, Travelocity, Priceline, and Orbitz: examples of how the travel industry in general, but more importantly the airline industry, has taken a deeper turn towards the low cost affair that consumers have tried to accomplish with that specific industry for many years now. It is a proven fact that the competitive advantage has been taken away from the airlines as consumers have much of the information required at their fingertips on the web at all times.Javier Alfonso FIN6644 - Global Financial Strategy for Professor Krishnan Dandapani | Table of Contents Introduction 2 History of AMR 4 Financial Analysis of the Airline Industry 5 History of Expedia 8 Financial Analysis for Expedia, Inc. 9 Comparison of Both Businesses and Their Industries 13 Conclusion 15 Introduction The airline...
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...J.P. Morgan M&A Reference Manual J.P. Morgan M&A Reference Manual This “M&A bible” is meant to serve as a training guide for newcomers to M&A, as well as a technical reference manual for experienced (and not so experienced) M&A practitioners. It incorporates what a number of people in M&A believe to be essential or useful basic knowledge to perform the tasks required in the daily routine of the strategic advisory business. As the financial, legal and tax environment in which the M&A Group operates is forever changing, periodic updates of this publication are intended. As such, any suggestions for improvement would be appreciated. Please direct your comments for improvement, but not your requests for copies of the book, to Eileen Smith at (77)6-8305. An online version of the book is available to Investment Banking professionals on the IB M&A Research database in Lotus Notes or through IB Today. The book is confidential, proprietary and the sole property of J.P. Morgan and should not be passed along to colleagues outside of Investment Banking or to people at competitor firms. Copyright © 1997 Morgan Guaranty Trust Company of New York. All rights reserved. June 1998 82890cl6 J.P. Morgan M&A Reference Manual Contents Valuation methodologies overview ............................................................... 1 Advantages and disadvantages ........................................................................ 1 Comparable company trading analysis ...................
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...DISCOVERING ONE’S TALENT: LEARNING FROM ACADEMIC SPECIALIZATION author OFER MALAMUD* The author examines an exogenous difference in the timing of academic Abstract specialization within the British system of higher education to test whether education yields information about one’s match quality in different fields of study. In distinguishing between systems requiring early and late specialization, he predicts the likelihood of an individual switching to an occupation unrelated to one’s field of study. If higher education serves mainly to provide specific skills, the model predicts more switching in a system requiring late specialization since the cost of switching is lower in terms of foregone skills. Using the Universities Statistical Record from 1972 to 1993 and the 1980 National Survey of Graduates and Diplomates, he finds that individuals who specialize early, as in the case of England, are more likely to switch to an unrelated occupation, implying that the benefits to increased match quality are sufficiently large to outweigh the greater loss in skills from specializing early. With regard to instruction, economists have made substantial progress in specifying and identifying the economic value of higher education, as it increases the value productivity of human agents as workers . . . the much neglected activity is that of discovering talent. It, too, can be approached by treating it as a process which provides students with opportunities to discover whether they have...
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...Human Rights Commission of the International Covenant on Civil and Political Rights Official Complaint of the Government of Algoria Alleging Violation of the International Covenant on Civil and Political Rights by Australia 31 December 2008 By Keely Boom LLB B Com GDLP PhD Candidate, University of Wollongong Legal Officer, Australian Climate Justice Program CONTENTS Contents I. Summary of Complaint 3 II. Complainant 3 III. Defendant 3 IV. Basis of Complaint 4 V. Jurisdiction 4 VI. Exhaustion of all available domestic remedies 7 VII. Facts submitted by the Government of Algoria 8 VIII. Alleged Violations of the ICCPR by Australia 12 A. The Right of Self-Determination 13 B. The Right to Life 14 C. The Right to Liberty of Movement and Freedom to Choose One’s Residence 15 D. Freedom from Arbitrary or Unlawful Interference with Privacy and Family 16 E. The Right to Culture 17 IX. Causation 17 X. Remedies sought 20 Explanatory Note 22 Summary of Complaint 1. The State of Algoria complains that Australia is failing to fulfil its existing obligations under the International Covenant on Civil and Political Rights[1] (“ICCPR”) due to its historical and continuing contribution to anthropogenic climate change and its associated impacts upon the human rights and fundamental freedoms recognised in ICCPR as held by the citizens of the State of Algoria. 2. The State of Algoria makes this Complaint in accordance with interstate...
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