...Table 1 (P2): World wine production • Australian produce compare to worldwide 占总体比重很小。 • Worldwide wine produce 年增长1.4% . Grobal vine area remain the same in the past ten years • Australian wine produce年增长17%. Aust vine area increase 10.7% annually in the past ten years Table 2 (P4): Table wine production and sales - 红/白酒 10 年内进出口 $比较 • The increase in red table wine production is consistent with the vine plantings in accordance with Vintage 2020. • Red wine production is now almost double that of white wine production in Australia, the reverse of the situation in 2000. Table 3 (P4): Proportion of table wine sales volume as “bottled” container type • Bottle wine - Export 持平，domestic 增长趋势。This reflecting the general trend towards premium bottled (red) wine in both domestic and international. Table 4 (P5): Table wine average sales revenue per litre ($ per litre) • Changing packing. More bottled wine have been sold, reflecting more premium wines being sold at higher price. • Oversupply of export market red wine resulting from the significant vine plantings undertaken in the early 2000s, this has depressed the price of red wine on overseas market. • A relatively strong OZ dollar impacting on export sales in general. Table 5 (P6): Sparkling wine key statistics Table 6 (P6): Fortified and other wines key statistics Table 7 (P7): Per capita consumption of selected countries • Australian wine consumption...
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...Greenlight Accounting, LLC [pic] Executive Summary Thorough documentation for individual and small firms is an essential element in financial record keeping and tax filing. Personal income from investments, land, compensations, employment, dividends, and interest can sometimes be an over burdensome task for an individual or family to manage and keep track with throughout the year. For businesses, it’s imperative all transactions be logged with accurate bookkeeping and that taxes stay filed in a timely manner to ensure the efficiency of the organization remains intact. Greenlight Accounting is that face-to-face, personal touch and military friendly accounting firm ready to assist with the most miniscule task associated in the process for all Federal, State and local compliances at low affordable and comparable rates. Expanding this one step further is the benefit of green accounting, which is also a service we will be providing, but one that is considered fairly new to the business world, as well as the accounting arena. Table of Contents I. Background and Green Marketing Product Strategy 4 II. Objectives, Pricing, and Goals 5 III. Strategic Plan 5 IV. Marketing Strategy 7 V. Competitive Analysis 9 VI. Customer Analysis 10 VII. Selling Tactics 10 VIII. Evaluation 11 IX. Conclusion 11 References 12 ...
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...Abstract This paper is on the based on ethical issues in financial accounting, I picked this subject because I believe that having good morals and ethics is the mainstay of life in general, But in finance and accounting it is very important to have this to be successful in business, which is based on personal, professional and corporate issues that will arise in day to day operation. Introduction Accounting is the profession of Analyzing, collection, recording and posting financial transactions in a manner to provide useful information essential to making financial decisions by leaders in a business or organization. Accounting is also called the language of business. The financial statements are used to communicate the effects of the operation and financial strength of a business or organization. By making comparisons of statements from a company from year to year, a professional could be able to predict the profitability, direction and financial condition of a business or organization (Juan, 2007). It is important that the accounting practice is immune to greed and selfishness, and should be a free emotional reporting function which requires a skillset to handle complex technical skills but have no moral involvement. People think on most financial issues or scandals are problems of disloyalty and distrust (Senaratne, 2011). Can we trust those who run the finances in today’s world? Can Accountants, auditors, bankers can be trusted? Yet when an issue is not...
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...Act Answer to Question No. 1 As the conclusion of where I will join college next year rapidly advanced, I decided to enquire the foremost I have selected, Accounting. Because my aim is to become a declared Public Accountant (CPA), I would like to understand more of what it entails. considering with figures, and notes and projecting the profits of a business, accountants are put with the blame of keeping track of the moneys of a business. God has blessed me with abilities in the areas of numbers and association, which initiated me to gaze for an occupation that utilizes both. Accounting appeared a logical alternative since they largely work with numbers and coordinate their clients' money. In alignment to become a CPA, one must obtain a bachelor's degree and work for a prescribed number of hours for a peak accounting firm. Covering a broad spectrum of enterprise associated specialization, accountants and those who proceed as auditors must be adept to determine whether or not a company is utilising their assets efficiently and if they are rightly recording the moneys they come in communicate with. I am cognizant that accountants work with cash and the documenting of it but would like to ascertain exactly what additional the job of a CPA comprises of. Answer to Question No. 2 Since the latest worsening of the American finances and job market, I began to ponder how very simple it would be to attain a job as an accountant. According to Steve French, an accountant for...
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...ShaSha Lei How Psychology Affect My Career Decisions Our career choices are shaped by the personal interest and environment in our lives. This research paper will discuss how interest and environment influenced my career decisions throughout the years. Become a Magician, Veterinarian, Psychologist and Accountant are some of various my career selections in the past 18 years. My early childhood career selection was to become a Magician. Why would I want to become a Magician? Because I read a book called “Charlie and the Chocolate Factory” and I was attracted by those fancy events. In the book, Mr. Wonka has the biggest candy factory in the world, and he can turn impossible things into possible situations. I always thought it would be great if I can have the same ability as him. My career decisions became more realistic while in Middle School and the High School. When I was in Middle School, I wanted to become a Veterinarian after I got my first puppy. I love dogs, and I want to make Veterinarian profession my future career. I found some information about Veterinarians in “Wiki Answers”, which indicates that “Veterinarian are required to study a Biology related major and must graduate with a Doctor of Veterinary Medicine degree from a 6 year program at an accredited college (http://wiki.answers.com). After I saw this reference website; I choose to abandon this career choice because Science is not my favor subject. After Middle School, in High...
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...Time estimates for the questions are based on a three-hour examination. Candidates are responsible for managing the time allocation between the objective-format portion and the case portion as it will not be controlled as part of the examination. Until otherwise advised, for the Elective examinations, candidates can expect two cases for a total of 150 minutes, where the maximum time for any one case is 90 minutes and the minimum is 60 minutes. Candidates will be advised if and when the cases begin to exceed 90 minutes. Chartered Professional Accountants of Canada, CPA Canada, CPA are trademarks and/or certification marks of the Chartered Professional Accountants of Canada. © 2015, Chartered Professional Accountants of Canada. All Rights Reserved. Elective Modules Blueprint – Jan 2015 update FOR THE OBJECTIVE-FORMAT PORTION: ASSURANCE ELECTIVE COMPETENCY AREA WEIGHTINGS CPA Competency Range 1. Financial Reporting 20-40% 2. Strategy & Governance 0-10% 4. Assurance 50-70% 5. Finance 0-10% The objective-format questions will...
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...With an undergrad degree in business, a master's degree in accounting, and previous experience as a teacher for a test prep company under her belt, Jessica Turner decided to start Turner Test Prep Co., a California based company specializing in Certified Public Accountant (CPA) exam preparation. After three years of operation, Turner Test Prep Co. possessed about 10 percent of the small market and was facing fierce competition from its rival company, National Testing Services (NTC). By Spring of 2003, Turner was pleased that the number of customers was rising each session, but was concerned that she had not tapped enough of the market and was not growing in the right direction. Furthermore, a lack of student attendance in live lectures caused her to wonder if there was opportunity in formatting the course differently. Finally, Turner realized that she neglected to calculate her break-even point. In short, Turner was questioning the effectiveness of several aspects of her business plan such as her differentiation, marketing, and advertising strategies. At the beginning of this case study Turner starts off making some good choices such as using the effectuation process to come up with her idea to develop a CPA testing prep company. This process leads her to choose a career path and business that makes use of her knowledge, experience, and resources. Another great choice Turner makes is to do research to find a prime location for her business. In addition, it is wise of her to devote...
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...com is an entirely internet-based tax preparation website for preparing and filing federal and state individual income tax returns. For a small fee, Your1040Return.com provides up to date tax preparation software that can be accessed through the internet. There are three service packages customers can select from: Silver, Gold or Platinum. Customers with the silver package can access electronic copies of tax forms, schedules, and publications and can enter tax return information directly on the forms. The Gold package includes everything the silver package has to offer and one year access to a commercially developed and continually maintained tax preparation software package that assists customers in the preparation of their individual returns. The platinum package gives the customer access to premium level of services, which allows customers to sing up for Your1040Return.com membership ranging between two to five years. Platinum customers also receive personalized attention and real time tax support from qualified income tax specialists. Revenue recognition is different for each product offered by Your1040Return.com. It also engages in ad swapping with a number of major internet companies. In exchange for providing electronic advertisements on the web site, the company receives free banner ads on other web sites. The company has hired several tax experts who monitor tax code changes and help ensure the underlying tax preparation software is accurate. Nathan Randall...
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...Sector and Industry Information and Geographic Scope The sector is professional, scientific, and technical services and the industry is accounting services. The NAICS codes are 54 and 54121 respectively. Other associated NAICS codes include 541211 Offices of Certified Public Accounts, 541213 Tax Preparation Services, 541214 Payroll Services, and 541219 Other Accounting Services. For the purposes of this paper, all three industries will be discussed as a whole and referred to as accounting services since all of these are possible career choices for those with an accounting degree. There is a direct correlation between the number of establishments and the population disbursement. Typically the greater the population density, the greater number of firms. One exception is the Mid-Atlantic region which is comprised of New York, Pennsylvania, Ohio, and New Jersey. Here 25.5% of revenues are generated with only 15.3% of the establishments earning the revenue. This is due to the large number of major finance companies and the strong presence of the big 4 firms which include Deloitte, Ernst & Young, PricewaterhouseCoopers, and KPMG (Morea, “Accounting Services..”). Sector and Industry Background The professional, scientific, and technical services sector is comprised of intangibles, also known as services. Service industries are proven to have a prominent impact on economies of more developed countries. Approximately two-thirds of the United States economic activities...
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...Polytechnic University of the Philippines Sta. Mesa, Manila College of Accountancy and Finance CHAPTER 1: ACCOUNTING INFORMATION SYSTEMS AND THE ACCOUNTANT Submitted By: Angeles, Jireh Nesamiel L. Carullo, Shery Lyn A. Gutierrez, Joe Mar C. Monforte, Roselyn G. Reyes, Edward Angelo A. BSA 3-9 Submittes To: Prof. Leandro Cruz Fua WHAT’S NEW IN ACCOUNTING INFORMATION SYSTEMS? Cloud Computing—Impact for Accountants According to Ron Gill, cloud computing is a way of using business applications over the Internet—such as the way you use the Internet for your bank transactions. Think of cloud computing as a way to increase IT capacity or add capabilities without investing in new infrastructure, training new people, or licensing new software. Mostly, we’re talking about a subscription-based or pay-per-use service that makes IT’s existing capabilities scalable whenever the need exists. Estimates suggest that the fast-growing cloud computing industry will reach $42 billion by 2012. Cloud computing resources may be categorized as data storage, infrastructure and platform, or application software (i.e., business applications such as purchases, HR, sales, etc.). If a firm would like to take advantage of cloud computing, it would most likely need to subscribe to all three of these categories from the service provider. For example, business applications depend on company data that is stored in the database, and data storage depends on the appropriate infrastructure...
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...Business Analysis Part III Diana Thomas University of Phoenix MGT-521 June 19, 2012 Roberto Guzman Abstract In continuation with my Business Analysis on Starbucks this week, I will review the strategic initiative that Starbucks has taken to adapt in the changing market. I will examine how the recent economic trend as affected the business, how they used or could use a strategy for adapting to the changing market with the recession going on. I introduce tactics that Starbucks has implemented or could implement to achieve their goals. I will also include a section on how their human resources management plays an important role in making sure Starbucks achieves their goals. In the end I will make my final decision whether or not, I want to invest my money into Starbucks Corporation. There will be a review on the analysis from my last two papers that I did and will show support for my conclusion. Business Analysis Part III Because of the recession Starbucks has had to make many changes to keep itself in the competitive market while trying to retain the authenticity of its brand. The Corporation has had to make some adjustments to its upscale formula to address a growing demand for a high quality product at an affordable price. Starbucks has to conform to keep their existing customers by outlining a twofold growth strategy, first to focus on profits in their existing stores...
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...Introduction: H&R Block (H&R) is a leading company in tax preparation industry. Risk management is very important in the competitive tax service industry. The purpose of this report is to analyze H&R's macro- environment using STEEP model and identify the potential threats. Social: According to statistic Canada, the death rate will be over birth rate in the following years. Less population will results in less requirements to file tax return. Another factor which can't be ignored is immigration. Statistic Canada predicted that before year 2056, immigrant will be the main source of annually 1% population growth. This will create a demand for bi-lingual employee who can speak the immigrants' native language. Also, the components of the immigration is very important. For example, the company needs to train staff regarding foreign income in an area with a lot of investment immigrants. Re-target market segment is very important for H&R, especially in a city like Toronto. Technological: During the recent years various software make DIY tax filing very convenient and less expensive. To compete with this, H&R developed their own software and put them on the market. After years of development, "block at home" is one of the leading software on the market. But with more and more free software emerging, H&R block still face severe competence. To maintain their tradition tax service competitive advantage, H&R guaranteed that company will reimburse the penalty and interest from CRA...
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...1. Has Father Prior Daniel Mary established a future direction for the Carmelite Monks of Wyoming? What is his vision for the monastery? What is his vision for Mystic Monk Coffee? What is the mission of the Carmelite Monks of Wyoming? a. Father Daniel Mary has a direction in which he would like the Carmelite Monks of Wyoming to steer towards. He wants to create a new Mount Carmel in the Rocky Mountains. Father Prior wishes to increase his small brotherhood of 13 monks living in a small home used as a makeshift rectory to having 30 monks located on a 500-acre monastery. This would also accommodate a Gothic church, a convent for Carmelite nuns, a retreat center for lay visitors, and a hermitage. His vision for the Mystic Monk Coffee is to be able to sell enough to purchase a nearby ranch that will fulfill his visions for the new Mount Carmel. The mission of the Carmelite Monks is the same as Father Priors; they would like to raise enough money to relocate to a more suitable location to carry out their life they’ve dedicated to worship. 2. Does it appear that Father Daniel Mary has set definite objectives and performance targets for achieving his vision? a. Father Prior has set objectives to purchase a ranch by selling more coffee. They also have plans to purchase a new roaster to be able to produce more coffee. However, they have not set any goals or made any financial objectives as to how much coffee they need to produce to obtain the money for the ranch and also make...
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...English as a Second Language Podcast A Day in the Life of Jeff Episode 1 – Getting Up www.eslpod.com GLOSSARY to get up – to get out of bed; to leave one’s bed * This morning I got up very quickly because the baby was crying. to wake up – to awaken; to stop sleeping * She always leaves her curtains open so that she can wake up with the sunlight. to handle – to manage; to deal with; to control * Are you sure that you can handle taking six classes this semester? covers – the layers of fabric that cover a bed; the cloth material that covers a bed and that keep one warm * When my husband sleeps, he always steals the covers and then I get so cold at night! comforter – the top-most, thickest cover for a bed, usually made of feathers or other warm material * In the winter, they sleep under a very thick comforter, but in the summer they don’t use it. light blanket – a thin cover for a bed, made of wool, cotton, or other material * When Marcos saw Maria sleeping on the sofa, he covered her with a light blanket so she wouldn’t be too cold. pillow – a soft cushion for one’s head in bed, usually filled with feathers, cotton, or other material * Why do people decorate their beds with so many pillows? I only need one to sleep on. pillowcase – the fabric covering a pillow; the material that covers a pillow to keep it clean * They bought new pillowcases to match the color of their bedroom walls. sheets – two pieces of large, thin fabric placed on a bed – one to lie on and one to lie under...
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...ISSN 1940-204X Performance Management at Perelson Weiner LLP1 Jan Bell Babson College Alfred J. Nanni, Jr Babson College Introduction and entrepreneurs. (See Exhibit 3 for a description of PW’s business.) PW’s business development is relationship-based; the firm doesn’t advertise for business. Instead, personnel develop long-term relationships with clients. These relationships typically start with tax return or financial statement preparation and then grow to include services that provide value to the client in other ways. Weiner explains his client focus this way: “We don’t seek short-term transactional services; we want to spend our time developing client relationships that last 40 years rather than seeking one-time opportunities.” To ensure that clients receive value from PW’s services, Weiner insists that personnel have unique expertise before offering services to clients. PW’s expertise and its ability to add unique value lie in providing traditional tax preparation, accounting, and auditing services, which are then enhanced by meaningful proactive business and tax consulting advice. Weiner has made a strategic decision to focus on these sources of client value plus one other sort of advice. With a New York City location, Weiner feels that PW can also add value for its clients by assisting them in the selection of the best specialized professional service firms in other areas. For example, PW personnel help clients find the best asset ...
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