...Evolution of Management Accounting: Contemporary Significance and Retrospection Abstract: The management accounting aim in future forecasting, planning and making decisions for the firm. It is also good at cost managing (cost accounting), improving production and management controlling, for example, the Balance Scorecard and Management Control System. What is evolution? The synonym of evolution is development which means the experiences of its past to present, also means history. Thus, it will introduce the management accounting's history of U.S and China so that we could clarify why China lag behind. Moreover, it would move forward to describe the circumstance today to emphasize the new missions of management accounting. Of course, it would make suggestions for China based on the present and past. Finally, expect the future outlook of management accounting Generally speaking, besides telling readers the main factors of influencing management accounting in China, it aim to encourage and remind readers as well as schoolmates to study the management accounting and notice the significance and potentials of management accounting. Key words: Management Accounting, Cost Accounting, Evolution of Management Accounting, Balance Scorecard, Management Control System. Contents INTRODUCTION 6 1. LITERATURE REVIEW 8 1.1 THE INFLUENCING FACTORS OF MANAGEMENT ACCOUNTING 9 1.1.1 Business size, Organizational Structure and Technology 9 1.1.2 Strategy 10 ...
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...Scientific Research and Essay Vol.4 (11), pp. 1260-1270, November, 2009 Available online at http://www.academicjournals.org/SRE ISSN 1992-2248 © 2009 Academic Journals Full Length Research Paper The role of science and technology education at network age population for sustainable development of Bangladesh through human resource advancement Gazi Mahabubul Alam Faculty of Education, University of Malaya, 50603 Kuala Lumpur, Malaysia. E-mail: gazi.alam@um.edu.my. Tel: +6037967 5077. Fax + 603-7967 5010. Accepted 25 September, 2009 Education is supposed to play a vital role for the development of a nation. Many countries made progression through education. Nevertheless, some of them also failed to retain the development achieved since these countries failed to supply required skilled workforce for emerging economics caused by globalization and rapid change of economic pattern. This now forces policymakers to prioritize the production of skilled manpower that can contribute for sustainable development. The countries that achieved sustainable development have given a high priority to science and technology education in formulating education policy. Bangladesh has no more alternatives in order to gain development, except properly utilizing its population. Bangladesh’s economy and human development could have grown faster than its actual progression in the last 25 years (that is, since independence in 1971), if it had earlier taken substantial steps in educational...
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...Scientific Research and Essay Vol.4 (11), pp. 1260-1270, November, 2009 Available online at http://www.academicjournals.org/SRE ISSN 1992-2248 © 2009 Academic Journals Full Length Research Paper The role of science and technology education at network age population for sustainable development of Bangladesh through human resource advancement Gazi Mahabubul Alam Faculty of Education, University of Malaya, 50603 Kuala Lumpur, Malaysia. E-mail: gazi.alam@um.edu.my. Tel: +6037967 5077. Fax + 603-7967 5010. Accepted 25 September, 2009 Education is supposed to play a vital role for the development of a nation. Many countries made progression through education. Nevertheless, some of them also failed to retain the development achieved since these countries failed to supply required skilled workforce for emerging economics caused by globalization and rapid change of economic pattern. This now forces policymakers to prioritize the production of skilled manpower that can contribute for sustainable development. The countries that achieved sustainable development have given a high priority to science and technology education in formulating education policy. Bangladesh has no more alternatives in order to gain development, except properly utilizing its population. Bangladesh’s economy and human development could have grown faster than its actual progression in the last 25 years (that is, since independence in 1971), if it had earlier taken substantial steps in educational development...
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...ETM / IEL Working Paper Disruptive Innovation in Emerging Markets: Strategies Used in India and China Ruan Y., Hang C.C., Subramanian A.M. No. 01/12 Division of Engineering & Technology Management (D-ETM) Institute of Engineering Leadership (IEL) Faculty of Engineering 1 Disruptive Innovation in Emerging Markets: Strategies Used in India and China Ruan Y., Hang C.C., Annapoornima M.S. Abstract The appropriate type of innovation which can meet the needs of the mass population in the bottom of pyramid (BOP) has not been studied much in the literature. Based on the theory of disruptive innovation, we offer 11 cases from India and China – the two biggest emerging markets to show that disruptive innovation could be an appropriate, feasible, and powerful innovation force to the companies and the economies involved. We also examined the R&D strategies used in these cases based on the framework proposed by Yu & Hang (2011) and found that 3 out of the 4 strategies commonly used in the cases from developed markets were also applied in the cases from emerging markets. In addition, we have identified 3 unique strategies which emerged from the cases from India and China, namely frugal engineering, modularization, and drastic manufacturing cost reduction. Based on the frequency of the usage of these strategies, we drew practical implications for local companies and multinational companies. Our study also provides critical insights to policy makers...
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...Courtesy of L E K A R SPECIAL EDITION Authors: Marino, Paul L. Title: ICU Book, The, 3rd Edition Copyright ©2007 Lippincott Williams & Wilkins ISBN: 0-7817-4802-X Authors Dedication Quote Preface to Third Edition Preface to First Edition Acknowledgments Table of Contents Section I - Basic Science Review Basic Science Review Chapter 1 - Circulatory Blood Flow Chapter 2 - Oxygen and Carbon Dioxide Transport Section II - Preventive Practices in the Critically Ill Preventive Practices in the Critically Ill Chapter 3 - Infection Control in the ICU Chapter 4 - Alimentary Prophylaxis Chapter 5 - Venous Thromboembolism Section III - Vascular Access Vascular Access Chapter 6 - Establishing Venous Access Chapter 7 - The Indwelling Vascular Catheter Section IV - Hemodynamic Monitoring Hemodynamic Monitoring Chapter 8 - Arterial Blood Pressure Chapter 9 - The Pulmonary Artery Catheter Chapter 10 - Central Venous Pressure and Wedge Pressure Chapter 11 - Tissue Oxygenation Section V - Disorders of Circulatory Flow Disorders of Circulatory Flow Chapter 12 - Hemorrhage and Hypovolemia Chapter 13 - Colloid and Crystalloid Resuscitation Chapter 14 - Acute Heart Failure Syndromes Chapter 15 - Cardiac Arrest Chapter 16 - Hemodynamic Drug Infusions Section VI - Critical Care Cardiology Critical Care Cardiology Chapter 17 - Early Management of Acute Coronary Syndromes Chapter 18 - Tachyarrhythmias Section VII - Acute Respiratory Failure Acute Respiratory Failure Chapter 19 - Hypoxemia...
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...Leading Research DeAnne Aguirre Leila Hoteit Christine Rupp Karim Sabbagh Empowering the Third Billion Women and the World of Work in 2012 Contact Information Abu Dhabi Leila Hoteit Principal +971-2-699-2400 leila.hoteit@booz.com Beirut Ghassan Barrage Senior Executive Advisor +966-1-249-7781 ghassan.barrage@booz.com Cairo George Atalla Partner +20-2-2480-1444 george.atalla@booz.com Dubai Karim Sabbagh Senior Partner +971-4-390-0260 karim.sabbagh@booz.com Milan Luigi Pugliese Partner +39-02-72-50-93-03 luigi.pugliese@booz.com Mumbai Jai Sinha Partner +91-22-6128-1102 jai.sinha@booz.com Munich Klaus-Peter Gushurst Senior Partner +49-89-54525-537 klaus-peter.gushurst@booz.com New York Reid Carpenter Principal +1-212-551-6389 reid.carpenter@booz.com Riyadh Mounira Jamjoom Senior Research Specialist +966 1 249 7781 mounira.jamjoom@booz.com San Francisco DeAnne Aguirre Senior Partner +1-415-627-3330 deanne.aguirre@booz.com São Paulo Ivan de Souza Senior Partner +55-11-5501-6368 ivan.de.souza@booz.com Shanghai Sarah Butler Partner +86-21-2327-9800 sarah.butler@booz.com Stuttgart Christine Rupp Partner +49-711-34226-916 christine.rupp@booz.com Tokyo Akiko Karaki Senior Associate +81-3-6757-8709 akiko.karaki@booz.com Booz & Company Booz & Company 1 Booz & Company wishes to thank the experts who contributed their valuable time and insights to the Third Billion Index: • Rajnee Aggarwal, President, Federation of Indian Women Entrepreneurs (FIWE) • H.E. Fatima Al...
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...PAPER P3 BUSINESS ANALYSIS P R A C T I C E & R E V I S I O N K I T BPP Learning Media is the sole ACCA Platinum Approved Learning Partner – content for the ACCA qualification. In this, the only Paper P3 Practice and Revision Kit to be reviewed by the examiner We discuss the best strategies for revising and taking your ACCA exams We show you how to be well prepared for your exam We give you lots of great guidance on tackling questions We show you how you can build your own exams We provide you with three mock exams including the December 2012 exam We provide the ACCA examiner's answers as well as our own to the June and December 2012 exams as an additional revision aid FOR EXAMS UP TO JUNE 2014 First edition 2007 Seventh edition January 2013 ISBN 9781 4453 6653 1 (previous ISBN 9781 4453 8002 5) e-ISBN 9781 4453 6956 3 British Library Cataloguing-in-Publication Data A catalogue record for this book is available from the British Library All our 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 or otherwise, without the prior written permission of BPP Learning Media Ltd. Published by BPP Learning Media Ltd BPP House, Aldine Place London W12 8AA www.bpp.com/learningmedia We are grateful to the Association of Chartered Certified Accountants for permission to reproduce past examination questions. The answers to past examination...
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...LSRC reference Learning styles and pedagogy in post-16 learning A systematic and critical review This report critically reviews the literature on learning styles and examines in detail 13 of the most influential models. The report concludes that it matters fundamentally which instrument is chosen. The implications for teaching and learning in post-16 learning are serious and should be of concern to learners, teachers and trainers, managers, researchers and inspectors. Learning styles and pedagogy in post-16 learning A systematic and critical review LSRC reference Learning styles and pedagogy in post-16 learning A systematic and critical review LSRC reference LSRC reference Learning styles and pedagogy in post-16 learning A systematic and critical review Frank Coffield Institute of Education University of London David Moseley University of Newcastle Elaine Hall University of Newcastle Kathryn Ecclestone University of Exeter The Learning and Skills Research Centre is supported by the Learning and Skills Council and the Department for Education and Skills The views expressed in this publication are those of the authors and do not necessarily reflect the views of the Learning and Skills Research Centre or the Learning and Skills Development Agency Published by the Learning and Skills Research Centre www.LSRC.ac.uk Feedback should be sent to: Sally Faraday Research Manager Learning and Skills Development Agency Regent Arcade House 19–25 Argyll Street London...
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...Powered by TCPDF (www.tcpdf.org) OLIN BUSINESS SCHOOL Summer 2015 Advanced Corporate Finance IIIFrontiers of Valuation B62 FIN 534C Professor Todd Milbourn B62 MGT 534C Advanced Corporate Finance III – Frontiers of Valuation Summer 2015 Professor Todd Milbourn The Olin Business School Table of Contents 1. Valmont Industries HBP Case # UVA-F-1191 ............................................................................... 1 2. Super Project HBP Case # 9-112-034 ........................................................................................... 21 3. Calaveras Vineyards HBP Case # UVA-F-1094 ........................................................................... 37 4. Paginas Amarelas HBP Case # UVA-F-1210 ............................................................................... 63 5. Using Crystal Ball HBP Case # UVA-QA-0561 .......................................................................... 89 6. Valuation in Emerging Markets HBP Case # UVA-F-1455 ......................................................... 95 7. Project Valuation in Emerging Markets HBP Case # 9-702-077 ............................................... 113 8. Valuing Companies in Corporate Restructurings HBP Case # 9-201-073 ................................. 131 UVA-F-1191 Rev. Feb. 1, 2011 VALMONT INDUSTRI V IES, INC. Forty years ago, we made our fi F m irst center p pivot irriga ation system It was m. es ssentially a long steel pipe...
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...Transactions and Strategies Economics for Management This page intentionally left blank Transactions and Strategies Economics for Management ROBERT J. MICHAELS Mihaylo College of Business and Economics California State University, Fullerton Australia • Brazil • Japan • Korea • Mexico • Singapore • Spain • United Kingdom • United States Transactions and Strategies: Economics for Management Robert J. Michaels Vice President of Editorial, Business: Jack W. Calhoun Publisher: Joe Sabatino Sr. Acquisitions Editor: Steve Scoble Supervising Developmental Editor: Jennifer Thomas Editorial Assistant: Lena Mortis Sr. Marketing Manager: John Carey Marketing Coordinator: Suellen Ruttkay Marketing Specialist: Betty Jung Content Project Manager: Cliff Kallemeyn Media Editor: Deepak Kumar Sr. Art Director: Michelle Kunkler Frontlist Buyer, Manufacturing: Sandee Milewski Internal Designer: Juli Cook/ Plan-It-Publishing, Inc. Cover Designer: Rose Alcorn Cover Image: © Justin Guariglia/Corbis © 2011 South-Western, Cengage Learning ALL RIGHTS RESERVED. No part of this work covered by the copyright hereon may be reproduced or used in any form or by any means— graphic, electronic, or mechanical, including photocopying, recording, taping, Web distribution, information storage and retrieval systems, or in any other manner—except as may be permitted by the license terms herein. For product information and technology assistance, contact us at Cengage Learning Customer & Sales Support...
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...说明 1. 本资料来源于英文版《How to get into the top MBA programs》,作者为Don Martin. 2. 第一部分为115份真实的ESSAY, 分别来自于17个不同背景的申请人. 3. 第二部分为对21个常见ESSAY问题的分析，包括问题的关键，常见错误，正确的回答方式. 个人认为这一部分比真实的ESSAY更重要. 4. 由于文件采用扫描和文字识别方法输入, 可能存在一些错误. 5. 此文件仅供CHASEDREAM网友参考使用, 请尊重原书版权, 切勿用于商业用途. Xiearmyxiearmy 零四岁末于美国穷乡僻壤 Chapter I Application Essay Examples INTRODUCTION This appendix contains 115 actual essays written, by 17 different applicants, for leading MBA programs. They address dozens of different essay topics. The applicants and their essays have been selected to give you the widest possible range of materials from which to profit. The first four applicants all applied to the University of Chicago. They were chosen by Chicago’s admissions director, Don Martin, according to my desire that they be from four very different people and of average quality for those admitted. In other words, these essays will show you exactly what you are competing against. They are of perfectly acceptable quality, but they should not discourage you. If you follow the lessons of this book you should be able to surpass each of these efforts. The second set of three applicants—Melissa, Doreen, and Carol—is taken from Columbia University’s files. Columbia’s admissions director, Linda Meehan, was asked to supply several applications, again from people of widely differing backgrounds, but this time of superior quality. I think that this group’s applications...
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...concept actually is about, globalization has grown to involve aspects not only of economy, but politics and other socio-cultural issues. Globalization affects almost every human being, this is because the process of globalization is said to have expanded almost through out the entire world either through transport, commerce, and communication. In addition, man’s activities on the globe are all located under these sectors. Culture, as a way of living of man, is identified by every one immediately after birth and was often seen as distinct from one another. However, with advent of the process of globalization, there is now the integration and homogenization of cultures. “Homogenization of cultures is the loss of diversity of culture between two or more cultural groups”. Thus, our topic, “globalization and its effects on cultural integration in the Czech Republic” The Czech Republic is a country with a rich...
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...*IS1347* //integrafs1/cengage/3-Pagination/Cengage_US/Business_and_Economics/FFM13e/3B2/brigham_endpaper.3d, 11/16/11, 17:35, page: 1 FREQUENTLY USED SYMBOLS/ABBREVIATIONS ACP Average collection period ADR American depository receipt AFN Additional funds needed AMT Alternative minimum tax APR b Annual percentage rate Beta coefficient, a measure of an asset’s riskiness bL Levered beta bU Unlevered beta BEP BVPS CAPEX CAPM CCC Basic earning power Book value per share Capital expenditures Capital Asset Pricing Model Cash conversion cycle CF Cash flow; CFt is the cash flow in Period t CR Conversion ratio CV Coefficient of variation Dp Dividend of preferred stock Dt Dividend in Period t DCF Discounted cash flow D/E Debt-to-equity ratio DEP Depreciation D1/P0 DPS DRIP Expected dividend yield Dividends per share Dividend reinvestment plan DRP Default risk premium DSO Days sales outstanding e Approximately equal to 2.7183 EAA Equivalent annual annuity EAR Effective annual rate, EFF% EBIT EBITDA EPS EVA F Earnings before interest and taxes; operating income Earnings before interest, taxes, depreciation, and amortization Earnings per share Economic value added (1) Fixed operating costs (2) Flotation cost FCF Free cash flow FVN Future value for Year N FVAN g GAAP HVN I IFRS IPER I/YR INT IP IPO IRR LIBOR ...
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...often finds herself in the kitchen reading soup-can labels—or anything—in order to prolong the moments before taking pen in hand. John C. Calhoun, vice president under Andrew Jackson, insisted he had to plow his fields before he could write, and Joseph Conrad, author of Lord Jim and other novels, is said to have cried on occasion from the sheer dread of sitting down to compose his stories. To spare you as much hand-wringing as possible, this chapter presents some practical suggestions on how to begin writing your short essay. Although all writers must find the methods that work best for them, you may find some of the following ideas helpful. But no matter how you actually begin putting words on paper, it is absolutely essential to maintain two basic ideas concerning your writing task. Before you write a single sentence, you should always remind yourself that 1. You have some valuable ideas to tell your reader, and 2. More than anything, you want to communicate those ideas to your reader. These reminders may seem obvious to you, but without a solid commitment to your own opinions as well as to your reader, your prose will be lifeless and boring. If you don’t care about your subject, you can’t very well expect anyone else to. Have confidence that your ideas are worthwhile and that your reader genuinely...
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...Acknowledgments ix Acknowledgments This book owes a great deal to the mental energy of several generations of scholars. As an undergraduate at the University of Cape Town, Francis Wilson made me aware of the importance of migrant labour and Robin Hallett inspired me, and a generation of students, to study the African past. At the School of Oriental and African Studies in London I was fortunate enough to have David Birmingham as a thesis supervisor. I hope that some of his knowledge and understanding of Lusophone Africa has found its way into this book. I owe an equal debt to Shula Marks who, over the years, has provided me with criticism and inspiration. In the United States I learnt a great deal from ]eanne Penvenne, Marcia Wright and, especially, Leroy Vail. In Switzerland I benefitted from the friendship and assistance of Laurent Monier of the IUED in Geneva, Francois Iecquier of the University of Lausanne and Mariette Ouwerhand of the dépurtement évangélrlyue (the former Swiss Mission). In South Africa, Patricia Davison of the South African Museum introduced me to material culture and made me aware of the richness of difference; the late Monica Wilson taught me the fundamentals of anthropology and Andrew Spiegel and Robert Thornton struggled to keep me abreast of changes in the discipline; Sue Newton-King and Nigel Penn brought shafts of light from the eighteenthcentury to bear on early industrialism. Charles van Onselen laid a major part of the intellectual foundations on...
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