...an event that was occurring in any latin speaking country. We also had to present the presentation in Spanish. This allowed us to look into events that aren't headlines here in the United States but are headlines for other parts of the world. I am proud of this assignment because I worked hard on this presentation and I made sure my grammar and sentence structure was correct. My mother also looked through my power point. This current event was also more personal to me because it was occurring near where my family lives. I felt more passionate about this current event and I was eager to present it to my peers. I actually did develop and/improve upon my 21st Century Skills by that I was able to gain a different perspective on the United States. I used to believe that the education system was terrible but in reality it's worse in other parts of the world. This project really...
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...Initial Recognition, Measurement, Presentation & Disclosure of Liabilities and Shareholder’s Equity A liability is a present obligation of the enterprise arising from past events, the settlement of which is expected to result in an outflow from the enterprise of resources embodying economic benefits (IASB Framework). Apart from satisfying the definition of liability, the framework has also advised the following recognition criteria to be met before a liability could be shown on the face of a financial statement: * The outflow of resources embodying economic benefits (such as cash) from the entity is probable. * The cost / value of the obligation can be measured reliably. The minimum line items to be included on the face of the statement of financial position are: [IAS 1.54] (k) trade and other payables (l)provisions (m)financial liabilities (excluding amounts shown under (k) and (l)) (n)current tax liabilities and current tax assets, as defined in IAS 12 (o)deferred tax liabilities and deferred tax assets, as defined in IAS 12 (p)liabilities included in disposal groups (q)non-controlling interests, presented within equity (r) Issued capital and reserves attributable to owners of the parent. LIABILITIES Trade payables, financial liabilities and other liabilities Recognition | Measurement | Presentation | Disclosures | Recognized if qualifications of liabilities are met. | They are initially recognized at their fair value net of transaction...
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...MGMT 4900 Strategy, Policy and Planning Spring 2015 TuTh 12:30 – 1:45pm, BUSN 218 Instructor: | Xian Cao | E-mail: | Xian.Cao@Business.Uconn.Edu | Office:Phone: | School of Business 404(860)486-6423 | Office Hours: | TuTh 1:45 – 2:45pm and By Appointment | I. Course Description and Objectives Course Description: A strategy is an integrated and coordinated commitment designed to exploit a firm’s core competencies. Managers use a strategy to identify market opportunities, analyze competitors, and determine among competing alternatives to enhance the performance of their firms. A strategic decision requires managers to use resources appropriately with respect to external environments in order to help their firms create unique firm value and gain competitive advantages. In this sense, a strategy tells managers what the firm will do as well as what the firm will not do. MGMT 4900 introduces the key concepts, tools and principals of strategic management. It requires you to have an interdisciplinary perspective that uses the ideas, concepts, and theories from your functional courses such as Accounting, Economics, Finance, Marketing, Organizational Behavior, and Statistics. It requires you to take a general management perspective to evaluate and analyze policies in each above functional area and integrate them into an overall competitive strategy. Learning Objectives: * Clearly...
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...ASSURANCE AND ACCOUNTING CANADIAN GAAP – IFRS COMPARISON SERIES Issue 15: IAS 1 Presentation Of Financial Statements Both IFRS and Canadian GAAP are principle based frameworks, and from a conceptual standpoint, many of the general principles are the same. However, the application of those general principles in IFRS can be significantly different from Canadian GAAP. Therefore, to understand the magnitude of the differences between IFRS and Canadian GAAP, it is essential to look beyond the general principles and look at the detailed guidance provided in the standards. This is our fifteenth issue in a series of publications, which will provide detailed information on the key differences between IFRS and Canadian GAAP. This issue will focus on the significant differences between current Canadian GAAP requirements for financial statement presentation and the IFRS requirements. These differences relate mainly to: • • • • • Presentation of financial position and equity; Presentation of comprehensive income; Presentation of cash flows; Other Presentation Issues; and First Time Adoption Issues related to Presentation of Financial Statements. Be advised that this publication is a guide to the differences between Canadian GAAP and IFRS and is not meant to be a comprehensive manual. Please contact a BDO representative for specific details and information. Introduction The requirements of financial statement structure and content are more prescribed under IFRS than Canadian...
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...Alfaisal University College of Business Master of Business Administration Professional Program MBA 513 Managerial Economics Course Syllabus Instructor: Dr Declan McCrohan © The College of Business, Alfaisal University, 2013. The materials contained in this document may only be used during the Alfaisal University MBA Program. Except as stipulated under national and international copyright laws, no part of this document may be copied, reproduced, stored or transmitted in any form or by any means, or used for any commercial purpose without the written permission of the copyright owner. Contact Information and Class Times Instructor: | Dr Declan McCrohan | Address: | College of Business, Alfaisal University,PO Box 50927,Takhassusi StreetRiyadh 11533,Kingdom of Saudi Arabia | | Email: | dmccrohan@alfaisal.edu | | Office: | +96612157717 | Consultation hours: | To be confirmed | Office: | College of Business, male section. | Class Times: | Cohort 1: Mon 9-12 Cohort 2: Sun 6-9pm Cohort 3: Mon 6-9pm | Venue: | Alfaisal University. Please check your personal academic timetables for the classroom location. | Course Instructor Dr Declan McCrohan graduated with a PhD in Applied Economics and a Masters degree in International Trade from Victoria University in Australia. His PhD research examined the impact of overseas students’ social networks on international trade flows. Dr McCrohan has extensive...
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...Accounting theory and conceptual frameworks After studying this chapter you should be able to: & explain what accounting theory is & describe the main attempts at constructing an accounting theory & appraise current developments in the area & describe and discuss the contents of the IASB Framework & appraise the quality and usefulness of the IASB Framework in the context of its self-declared purposes & describe and discuss the parts of IAS 1 relating to accounting concepts and policies & appraise the overall effect of the Framework and comparable parts of IAS 1. Introduction This chapter is about to deal with something that many people believe does not exist – a single generally accepted accounting theory. There is no generally accepted accounting theory at this time even though many attempts have been made to formulate one. According to Eldon S. Hendriksen in Accounting Theory (1977), Theory as it applies to accounting is the coherent set of hypothetical, conceptual and pragmatic principles forming the general frame of reference for a field of inquiry. Thus accounting theory may be defined as logical reasoning in the form of a set of broad principles that 1 Provide a general frame of reference by which accounting practices can be evaluated and 2 Guide the development of new practices and procedures. Accounting theory may also be used to explain existing practices to obtain a better understanding of them. But the most important goal of accounting theory should be to provide...
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...8 Accounting theory and conceptual frameworks After studying this chapter you should be able to: & explain what accounting theory is & describe the main attempts at constructing an accounting theory & appraise current developments in the area & describe and discuss the contents of the IASB Framework & appraise the quality and usefulness of the IASB Framework in the context of its self-declared purposes & describe and discuss the parts of IAS 1 relating to accounting concepts and policies & appraise the overall effect of the Framework and comparable parts of IAS 1. Introduction This chapter is about to deal with something that many people believe does not exist – a single generally accepted accounting theory. There is no generally accepted accounting theory at this time even though many attempts have been made to formulate one. According to Eldon S. Hendriksen in Accounting Theory (1977), Theory as it applies to accounting is the coherent set of hypothetical, conceptual and pragmatic principles forming the general frame of reference for a field of inquiry. Thus accounting theory may be defined as logical reasoning in the form of a set of broad principles that 1 Provide a general frame of reference by which accounting practices can be evaluated and 2 Guide the development of new practices and procedures. Accounting theory may also be used to explain existing practices to obtain a better understanding of them. But the most important goal of accounting theory should be to provide...
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...8 Accounting theory and conceptual frameworks After studying this chapter you should be able to: & explain what accounting theory is & describe the main attempts at constructing an accounting theory & appraise current developments in the area & describe and discuss the contents of the IASB Framework & appraise the quality and usefulness of the IASB Framework in the context of its self-declared purposes & describe and discuss the parts of IAS 1 relating to accounting concepts and policies & appraise the overall effect of the Framework and comparable parts of IAS 1. Introduction This chapter is about to deal with something that many people believe does not exist – a single generally accepted accounting theory. There is no generally accepted accounting theory at this time even though many attempts have been made to formulate one. According to Eldon S. Hendriksen in Accounting Theory (1977), Theory as it applies to accounting is the coherent set of hypothetical, conceptual and pragmatic principles forming the general frame of reference for a field of inquiry. Thus accounting theory may be defined as logical reasoning in the form of a set of broad principles that 1 Provide a general frame of reference by which accounting practices can be evaluated and 2 Guide the development of new practices and procedures. Accounting theory may also be used to explain existing practices to obtain a better understanding of them. But the most important goal of accounting theory should be to provide a...
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...Dear Students, Please find attached the details of Groups, Topics, Date, Room No. and Time of presentation. Guidelines for preparing the Assignment and Presentation: *Financial Statement Analysis of companies has to be carried out using the tools/ methods discussed in the class (e.g.: using financial ratios, trend analysis, comparing ratios in the last five years, comparison with competitors in the industry, etc). *All members of the group must participate in the presentation. *Each group will be given 15-20 minutes for the presentation followed by question -answer session. *Each group is required to prepare a report and submit a hard copy of it on the date of their respective presentation (the length of the report should not be more than 25-30 pages; Font : 12, times new roman). No reports will be accepted later. *There will be no change in the schedule of presentations. Smita IC, FMA How to write a Financial Analysis Report 1. Start the report with an “Executive Summary” of important findings from the financial analysis. Also state the time period focused by the study in addition to identifying the firm requesting the report. 2. Set up an introduction emphasizing the objectives of the report. Also define financial...
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...| Bachelor of Business (Incorporating Graduate Diploma in Business & Graduate Certificate in Business)Strategic Management467943Semester One 2013 | TABLE OF CONTENTS Item | Description | Page | 1 | Welcome to Paper Overview Paper Level & PointsHours TaughtDelivery ModeIndependent Study | 3 | 2 | Teaching Team & Contact Details | 3 | 3 | Paper Information 3.1 Pre-requisite Requirements 3.2 Paper Aim3.3 Learning Outcomes 3.4 Content | 34 | 4 | AUTonline Programme Organisation | 4 | 5 | TextsRequired TextsRecommended Texts | 4 | 6 | Weekly Programme | 4 | 7 | Assessment InformationBusiness Assessment & Study HandbookExtensions and other Special Consideration Applications (SCAs) Assessment StructureExam Timetable Location Pass RequirementsAssessment DetailsPeer Assessment FormMarking guides | 55556777-111213-15 | 1 Welcome to Strategic Management of the Bachelor of Business, Graduate Diploma in Business, Graduate Certificate in Business and BBus Conjoint Programmes. You are expected to read the contents of this study guide, also available on AUTonline under “All My Courses”. This paper runs for 14 weeks (12 in class and 2 reading/exam weeks), and has one 1.5 hour lecture per week and one 1.5 hour workshop. Students will be required to supplement each hour of class with 3-4 hours of their own work. This is a level 7 paper, worth 15 points. 2 Teaching Team and Contact Details Teaching Team | Phone | ...
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...Academic Research Paper Presentation: This event was interesting to see the types of research topics professors from various universities were working on. I particularly enjoyed the topic of Accounting by Management Intent; The Freddie and Fannie Experience by Dr. Rashad Abdel-Khalik. His point regarding fair value presentation of assets on the balance sheet was really relevant in representing firms. I also thought that the paper on Corporate Social Responsibility Practices in the Listed Companies of Sri Lanka: A Survey Study by Dr. Susith Fernando was also a very stimulating. I would definitely like to see more research on corporate responsibility particularly with listed companies in developing countries like China or Mexico. Overall the presentation on professor’s research help stimulate some ideas for our capstone research projects and I also think was a good experience to see what kind of experience students may encounter for that required course. However, the last few presentations seemed to be constantly interrupted by questions and it appeared as though people were not adhering to saving their questions until the end of each researcher’s presentation. So it seemed, as the presentation of each paper was not flowing as smoothly as the earlier presentations. Additionally hearing the various opinions of professors was very enlightening. They had such insightful observations on the research papers as well as topics such as IFRS convergence. I do feel that the research...
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...including self-concept, self-esteem, self-presentation, self-efficacy, and perceived self-control. These concepts can be affected through a person’s life by a desire to change, different events in life, relationships with family, friends, coworkers, and other people in a person’s life. A person’s self-concept is how a person defines whom they are (Meyers, 2010). According to Meyers (2010), “self-concept consists of two elements: the self-schemas that guide our processing of self-relevant information, and the possible selves that we dream of or dread (pg. 51).” Self-esteem is a person’s feeling of self-worth (Meyers, 2010). Self-esteem can be influenced by a person’s parents telling them they are good and praising them when they do good things, it can also be influenced by his or her own achievements (Meyers, 2010). There are many different parts of life that can affect a person’s self-esteem like home life, school, college, work, religion, and friendships. Success in any or all of these areas can lead to a high self-esteem while failure or bad relationships can lead to a person with a low self-esteem. Self-presentation is the way a person behaves or expresses themselves to create a positive impression or an impression that goes along with one’s ideals (Meyers, 2010). A person will present an image of his or herself that they desire themselves or that he or she believes others want to see. A person will put forth self-presentation without thinking about it while a person...
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...Description This course explores the interactions between the arts, advertising, media, and lifestyle and cultural trends in contemporary American society. Familiarity will be gained with the various art forms and their relationship to mass media, personal and professional life, and in particular to how they contribute to the current conception of fine art and popular culture. Students are asked to examine current trends and cultural changes, assessing both the role the arts have played in creating them and the influence these cultural trends have on art itself. Policies Faculty and students/learners will be held responsible for understanding and adhering to all policies contained within the following two documents: • University policies: You must be logged into the student website to view this document. • Instructor policies: This document is posted in the Course Materials forum. University policies are subject to change. Be sure to read the policies at the beginning of each class. Policies may be slightly different depending on the modality in which you attend class. If you have recently changed modalities, read the policies governing your current class modality....
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...Learning outcome (1): Understand the regulatory framework for financial reporting User needs: Accounting standards Board (ASBs) Statement of Principles INTRODUCTION This section of the unit discusses the qualitative characteristics of the financial statements and how it relates to the content and presentation of a financial statement. The second part of this paper sets out to assess the difficulty preparing a useful set of financial statements that exhibits the qualitative characteristics mentioned in the first part. Defining a financial report: A financial report is a written report which quantitatively describes the financial health of a company. Financial statements are usually compiled on a quarterly and annually basis . According to the Accounting Standards Board (1999), the objective of financial statement is to provide information on the reporting entity's financial position and performance that is useful to a wide range of users to assess the management and for decision making. Composition of a complete financial statement As per IAS 1 (international Accounting Standard), a complete set of financial statement comprises of: * A statement of financial position (balance sheet) * A statement of comprehensive income for the period (income statement) * A statement of cash flow * A statement of changes in equity * Notes comprising a summary of significant accounting policies and other explanatory information. * A statement of financial position (Balance sheet)...
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...TROY UNIVERSITY eTROY IS2241 Section XTIC Computer Concepts and Applications COURSE SYLLABUS Term 1, 2014 August 11 – October 12 INSTRUCTOR INFORMATION: onn Dr. Joe Teng Troy University Chair, Information Systems and Quantitative Methods Office Location/Hours: Mailing Address: via email; within 24 238B Bibb Graves Hall Troy University Troy, Alabama 36082 Office: 334-670-3195 office jteng@troy.edu Dr. Joe Teng Troy University Chair, Information Systems and Quantitative Methods 334-670-3195 jteng@troy.edu Telephone: E-Mail: Troy Department Chair: The syllabus for this class includes the TROY Department Chair contact information for Dr. Teng. This is provided in the event you cannot resolve a situation with me, your instructor. PLEASE do not contact (e-mail or phone) Dr. Teng with a question, problem, or concern unless you have first contacted me and you have not received a response from me within 24-48 hours, or if you do not agree with my response. Thank you for your help in this matter. Students: Please place IS 2241 XTIC in the subject line of any emails sent to me. NOTE: For a course syllabus posted prior to the beginning of the term, the instructor reserves the right to make minor changes prior to or during the term. The instructor will notify students, via email or Blackboard announcement, when changes are made in the requirements and/or grading of the course. INSTRUCTOR EDUCATION: Ph.D., Management Information Systems. The University of Memphis, Memphis, Tennessee...
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