...make more money by investing the excess funds rather than lending the money out. For example right now interest rates are at an all-time low and they may feel like the return on the interest is not enough compared to investing. 3. The bank manager may feel that these investments will mature and be worth more in the future so they may choose to hold long term to create more revenue. (b) How must Union Planters account for its investments in each of the two categories? 1. Trading securities Balance sheet at fair market value a. Gain/Loss reported as part of income 2. Available-for-Sale Balance sheet at fair market value a. Gain/Loss Comprehensive income/ separate from Stockholders equity until realized 3. Held to-Maturity reported at amortized cost Planters had none (c) In what ways does classifying into investments two different categories assist investors in evaluating the profitability of a company like Union Planters? The categories will be different because it assumes there will be some form of unrealized gains or losses at some point. Without different categories the investor may not know which will be short term or long term gains/losses. Example Trading securities likely to be sold quickly and...
Words: 3165 - Pages: 13
...CHAPTER ONE BACKGROUND OF THE STUDY 1.0 INTRODUCTION The invention of computers has brought tremendous change into various aspects of human endeavor. In the 1960s computers were used by relatively few people but presently computer has great impact on our society than any other device invented in the second half of the 20th century. The impact of computer is felt in all professions for example, in medical line, computer is used in management information system, billing system and drug administration. Likewise in education computers are useful in teaching the basic skills. In office management the use of computer has made great impact on the area of our modern office equipment which had been automated such as typewriters, communication system and language translation. In business and professional office, computer is used in inventory. Control information processing, accounting programs payroll, designing and so on to mention but a few. Man enjoys entertainment, of the computer at home after a number of advantages, it allows on to practice in private keeps one of the street and it teaches one so many things in the area of Government, taking decision planning forecasting and budgeting and so on, the use of computer to process information and to make logical decision much faster than man is steadily being exploited. Computer have become an integral part of our lives having more advantage than disadvantage. Apart from the positive impacts of computers in our world, they affect our...
Words: 5399 - Pages: 22
...CHAPTER ONE BACKGROUND OF THE STUDY 1.0 INTRODUCTION The invention of computers has brought tremendous change into various aspects of human endeavor. In the 1960s computers were used by relatively few people but presently computer has great impact on our society than any other device invented in the second half of the 20th century. The impact of computer is felt in all professions for example, in medical line, computer is used in management information system, billing system and drug administration. Likewise in education computers are useful in teaching the basic skills. In office management the use of computer has made great impact on the area of our modern office equipment which had been automated such as typewriters, communication system and language translation. In business and professional office, computer is used in inventory. Control information processing, accounting programs payroll, designing and so on to mention but a few. Man enjoys entertainment, of the computer at home after a number of advantages, it allows on to practice in private keeps one of the street and it teaches one so many things in the area of Government, taking decision planning forecasting and budgeting and so on, the use of computer to process information and to make logical decision much faster than man is steadily being exploited. Computer have become an integral part of our lives having more advantage than disadvantage. Apart from the positive impacts of computers in our world, they affect our...
Words: 5399 - Pages: 22
...Chapter 2: MANAGEMENT LEARNING PAST TO PRESENT CHAPTER 2 TAKEAWAY QUESTIONS 1. What can be learned from classical management thinking? 2. What are the insights come from the behavioral management approaches? 3. What are the foundations of modern management thinking? CHAPTER 2 LEARNING OBJECTIVES After completing this chapter, students should be able to: • State the underlying assumption of the classical management approaches. • List the principles of Taylor’s scientific management. • List three of Fayol’s “principles” for guiding managerial action. • List the key characteristics of bureaucracy and explain why Weber considered it an ideal form of organization. • Identify possible disadvantages of bureaucracy in today’s environment. • Explain Follett’s concept of organizations as communities. • Define the Hawthorne effect. • Explain how the Hawthorne findings influenced the development of management thought. • Explain how Maslow’s hierarchy of needs operates in the workplace. • Distinguish between Theory X and Theory Y assumptions, and explain why McGregor favored Theory Y. • Explain Argyris’s criticism that traditional organizational practices are inconsistent with mature adult personalities. • Define system, subsystem, and open system. • Apply these concepts to describe the operations of an organization in your community. • Define contingency thinking, knowledge management, and a learning organization. • List characteristics...
Words: 7300 - Pages: 30
...Table of Contents Chapter 1 Taxation overview---------------------------------------------------------------- 1 2 General principles ---------------------------------------------------------------- 8 3 Specific principles on gross income------------------------------------------- 12 4 Pension receipts and payments------------------------------------------------- 22 5 Double Taxation------------------------------------------------------------------ 29 6 General deductions----------------------------------------------------------------34 7 Expenditure-------------------------------------------------------------------------38 8 Capital allowances-----------------------------------------------------------------48 9 Leasing------------------------------------------------------------------------------ 60 10 Exemptions------------------------------------------------------------------------- 66 11 Partnership-------------------------------------------------------------------------- 71 12 Farmers------------------------------------------------------------------------------ 76 13 Miners------------------------------------------------------------------------------- 85 14 Exports------------------------------------------------------------------------------ 98 15 Capital gains------------------------------------------------------------------------ 101 16 Hire purchase-----------------------------------------------------------------------...
Words: 73195 - Pages: 293
...4 TH EDITION Managing and Using Information Systems A Strategic Approach KERI E. PEARLSON KP Partners CAROL S. SAUNDERS University of Central Florida JOHN WILEY & SONS, INC. To Yale & Hana To Rusty, Russell &Kristin VICE PRESIDENT & EXECUTIVE PUBLISHER EXECUTIVE EDITOR EDITORIAL ASSISTANT MARKETING MANAGER DESIGN DIRECTOR SENIOR DESIGNER SENIOR PRODUCTION EDITOR SENIOR MEDIA EDITOR PRODUCTION MANAGEMENT SERVICES This book is printed on acid-free paper. Don Fowley Beth Lang Golub Lyle Curry Carly DeCandia Harry Nolan Kevin Murphy Patricia McFadden Lauren Sapira Pine Tree Composition Copyright 2010 John Wiley & Sons, Inc. All rights reserved. No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means, electronic, mechanical, photocopying, recording, scanning or otherwise, except as permitted under Sections 107 or 108 of the 1976 United States Copyright Act, without either the prior written permission of the Publisher, or authorization through payment of the appropriate per-copy fee to the Copyright Clearance Center, Inc. 222 Rosewood Drive, Danvers, MA 01923, website www.copyright.com. Requests to the Publisher for permission should be addressed to the Permissions Department, John Wiley & Sons, Inc., 111 River Street, Hoboken, NJ 07030-5774, (201) 748-6011, fax (201) 748-6008, website www.wiley.com/go/permissions. To order books or for customer service please, call 1-800-CALL WILEY (225-5945)...
Words: 175164 - Pages: 701
...4 TH EDITION Managing and Using Information Systems A Strategic Approach KERI E. PEARLSON KP Partners CAROL S. SAUNDERS University of Central Florida JOHN WILEY & SONS, INC. To Yale & Hana To Rusty, Russell &Kristin VICE PRESIDENT & EXECUTIVE PUBLISHER EXECUTIVE EDITOR EDITORIAL ASSISTANT MARKETING MANAGER DESIGN DIRECTOR SENIOR DESIGNER SENIOR PRODUCTION EDITOR SENIOR MEDIA EDITOR PRODUCTION MANAGEMENT SERVICES This book is printed on acid-free paper. Don Fowley Beth Lang Golub Lyle Curry Carly DeCandia Harry Nolan Kevin Murphy Patricia McFadden Lauren Sapira Pine Tree Composition Copyright 2010 John Wiley & Sons, Inc. All rights reserved. No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means, electronic, mechanical, photocopying, recording, scanning or otherwise, except as permitted under Sections 107 or 108 of the 1976 United States Copyright Act, without either the prior written permission of the Publisher, or authorization through payment of the appropriate per-copy fee to the Copyright Clearance Center, Inc. 222 Rosewood Drive, Danvers, MA 01923, website www.copyright.com. Requests to the Publisher for permission should be addressed to the Permissions Department, John Wiley & Sons, Inc., 111 River Street, Hoboken, NJ 07030-5774, (201) 748-6011, fax (201) 748-6008, website www.wiley.com/go/permissions. To order books or for customer service please, call 1-800-CALL WILEY (225-5945)...
Words: 175164 - Pages: 701
...4 TH EDITION Managing and Using Information Systems A Strategic Approach KERI E. PEARLSON KP Partners CAROL S. SAUNDERS University of Central Florida JOHN WILEY & SONS, INC. To Yale & Hana To Rusty, Russell &Kristin VICE PRESIDENT & EXECUTIVE PUBLISHER EXECUTIVE EDITOR EDITORIAL ASSISTANT MARKETING MANAGER DESIGN DIRECTOR SENIOR DESIGNER SENIOR PRODUCTION EDITOR SENIOR MEDIA EDITOR PRODUCTION MANAGEMENT SERVICES Don Fowley Beth Lang Golub Lyle Curry Carly DeCandia Harry Nolan Kevin Murphy Patricia McFadden Lauren Sapira Pine Tree Composition This book is printed on acid-free paper. Copyright 2010 John Wiley & Sons, Inc. All rights reserved. No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means, electronic, mechanical, photocopying, recording, scanning or otherwise, except as permitted under Sections 107 or 108 of the 1976 United States Copyright Act, without either the prior written permission of the Publisher, or authorization through payment of the appropriate per-copy fee to the Copyright Clearance Center, Inc. 222 Rosewood Drive, Danvers, MA 01923, website www.copyright.com. Requests to the Publisher for permission should be addressed to the Permissions Department, John Wiley & Sons, Inc., 111 River Street, Hoboken, NJ 07030-5774, (201) 748-6011, fax (201) 748-6008, website www.wiley.com/go/permissions. To order books or for customer service please...
Words: 175167 - Pages: 701
...Final Research Report - 7051-141-1 Colin Brand Page 1 of 240 EXPLORATORY STUDY ON HOW THE CEO FACILITATES THE STRATEGIC MANAGEMENT PROCESS WITHIN SMALL/MEDIUM SIZED COMPANIES ON THE JOHANNESBURG STOCK EXCHANGE (R10 – 80 MIL TURNOVER) A Research Report presented to the GRADUATE SCHOOL OF BUSINESS LEADERSHIP UNIVERSITY OF SOUTH AFRICA FINAL RESEARCH REPORT In partial fulfilment of the requirements for the MASTERS DEGREE IN BUSINESS LEADERSHIP UNIVERSITY OF SOUTH AFRICA BY COLIN GEORGE BRAND “A true leader has the confidence to stand alone, the courage to make tough decisions and the compassion to listen to the needs of others. He does not set out to be a leader, but becomes one by the equality of the integrity of his intent” (Douglas McArthur) Final Research Report - 7051-141-1 Colin Brand Page 2 of 240 ACKNOWLEDGEMENT PAGE This report is dedicated to the following exceptional people in my life, without whom, this would not have been possible. Special mention is to be made of Lindsay, my wife, for all her support. • Lindsay, Tamara, and Kyndra-Lee for their support and tolerance during a long and trying time. My sincere thanks and appreciation is extended to: • Professor Makin for her guidance. • Dr Sidney Shipham for his guidance. • The CEO’s, for affording me the opportunity to survey their environment as well as the Functional Managers, Supervisors and other members of companies who assisted by taking the time to complete the survey. • Professor...
Words: 58901 - Pages: 236
...re tu ra li CAPE Modern te ng Languages Literatures nE e siniEnglish ur e at l er g it En sin ur e at er it L Caribbean Examinations Council ® SYLLABUS SPECIMEN PAPER CSEC® SYLLABUS,MARK SCHEME SPECIMEN PAPER, MARK SCHEME SUBJECT REPORTS AND SUBJECT REPORTS Macmillan Education 4 Crinan Street, London, N1 9XW A division of Macmillan Publishers Limited Companies and representatives throughout the world www.macmillan-caribbean.com ISBN 978-0-230-48228-9 © Caribbean Examinations Council (CXC ®) 2015 www.cxc.org www.cxc-store.com The author has asserted their right to be identified as the author of this work in accordance with the Copyright, Design and Patents Act 1988. First published 2014 This revised version published 2015 Permission to copy The material in this book is copyright. However, the publisher grants permission for copies to be made without fee. Individuals may make copies for their own use or for use by classes of which they are in charge; institutions may make copies for use within and by the staff and students of that institution. For copying in any other circumstances, prior permission in writing must be obtained from Macmillan Publishers Limited. Under no circumstances may the material in this book be used, in part or in its entirety, for commercial gain. It must not be sold in any format. Designed by Macmillan Publishers Limited Cover design by Macmillan Publishers Limited and Red Giraffe CAPE® Literatures...
Words: 121889 - Pages: 488
