...Is the RDR the future in differential reporting for for-profit entities? By Scott Sharp In March 2012, the External Reporting Board (XRB) proposed a number of changes to the New Zealand Accounting Framework, which enabled them to come to a decision in terms of differential reporting for for-profit entities. The XRB have chosen to align New Zealand with Australia and implement NZ IFRS Reduced Disclosure Regime (RDR). Is this the right decision moving forward in differential reporting? There is to be a four-tier structure with different reporting standards applying to each tier, however the bottom two tier are only transitional which will be removed according to legislative changes enforced. This allows us to focus on tier 2 for differential reporting which in order to qualify for the new RDR approach entities must be not publicly accountable or non-large public sector entities which elect to be in tier 2. Entities that are publicly accountable either trade in the capital markets and/or holds assets for a broad group of outsiders as one of its primary businesses. For a for-profit public sector entity to be considered “large” and thus placed in tier 1, it must have expenses exceeding $30 million. Under the current approach to differential reporting that was issued in 1994, entities must; not be publicly accountable, have all of its owners as member of the governing body at the end of the reporting period, and be not large. The criteria for “large” is a little different being that...
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...be at outside of that organization. For us to move an object, we shall be the fulcrum. After some few rethinking and meditation, we became fully aware that corruption is not just within the AFP. It was all over the system. During that time, there are many if not several, corruption allegations that hounded the Arroyo administration. It was September 2006 when we have decided that we need to change the venue of our “war against corruption”. But for us to accomplish this, we should convince one of our member, Lieutenant Junior Grade Antonio F. Trillanes IV, to run for a Senate seat. It was too high that we ourselves are too scared to think about it. The Project: Continuous dialogue and consultation with the Uniformed Services My proposal is anchored on two approaches, one is to come up with a better legislative work, both in Senate and in the House of Representatives, that will promote the best interest of the uniformed services. And second is to have a better understanding and common ground between...
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...implemented Sally’s proposal, our market share increased three points, which she definitely deserves credit for. However, her proposal has led to some active criticism from the public which has left our group manager Tom Miller displeased because of how valuable this proposal is to our Natural Cereals division. Sally’s proposal included a limited health message to the high fiber content in our bran cereals. She indicated in a very cautious way that food high in fiber has been associated with studies to lower rates of some forms of cancer; however, she did not go about saying that our bran cereals had more bran than other competing bran cereals. She also went about featuring our new “Re-sealable Pack,” which allows the inside bag to be resealed for freshness, and included a 35 cent coupon toward the next purchase of a product of Natural Cereal. Although she believed her proposal avoided deception to our consumers, one key criticism we have received for Sally’s efforts is that we jumped on the company bandwagon that makes often misleading or incomplete health claims. Tom believes we cannot afford criticism, so he asked me to step in and provide my own proposal. I support many of the ideas Sally and Joe have proposed, however, I feel there are still a few mishaps and missing pieces in the proposal. I believe these mistakes and missing pieces ultimately led to the difference in whether the public would have supported Sally’s proposal or not. For my proposal, I truly feel that...
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...Your Name PSY/428 June 02, 2014 Instructor Recommend at least two strategies to create alliances between your selected virtual organization and its networked internal and external stakeholders. One strategy to create an alliance between Patton-Fuller Community Hospital and its networked internal and external stakeholders is to make sure that everyone is on the same page with what goals they would like to have met. The concept behind this is to come up with some superordinate goals. These are group goals that everyone can agree on and work together to achieve. It has been proven that any conflicts can be decreased if all group members have to cooperate with one another to achieve the common goal. Another way to utilize superordinate goals is to create a “common enemy.” With this organization it could be any target competitors, disease and illness, and even insurance companies. By having common goals and working together a trust is formed with external and internal stakeholders and the corporation and a partnership can be reached (Jex & Britt, 2008). When making these goals two areas need to be addressed. These two areas are the needs of the business and the desires of the stakeholders. These two do not always go hand in hand therefore, it needs to be determined how valuable and influential the stakeholders are to the organization. The organization wants to create a long lasting alliance with the most important stakeholders so knowing and meeting their...
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...Devry ENGL 216 Complete Lourse-Latest 2015 December (All Discussions All Homework And Complete Course Project) IF You Want To Purchase A+ Work then Click The Link Below For Instant Down Load http://www.hwspeed.com/Devry-ENGL-216-Complete-Lourse-Latest-2015-December-111325874.htm?categoryId=-1 IF You Face Any Problem Then E Mail Us At JOHNMATE1122@GMAIL.COM Question week 1 Technical Communication at Work (graded) As you read Chapter 1, you will learn that communication skills are critical in the workplace and that technical writing is used in virtually every work environment. For this discussion, locate a technical document from your workplace or from home or the Internet, preferably one that might be found in your career field. Note that Figure 1-1 (page 4) provides a list of technical communication examples. Using the five goals and features of technical communication listed in the textbook (page 4), describe how the document addresses these characteristics. Then, discuss whether or not you feel the document is successful in its overall goal. Provide examples from the document to illustrate. If possible, share the document by posting a link or a PDF of the sample used. Audience Culture and Analysis (graded) As our text states, “one cardinal rule governs all on-the-job writing: Write for your reader, not for yourself” (page 41). This requires a solid audience analysis. As part of this analysis, you must also consider the audience's cultural...
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...The Recalcitrant Director at Byte Products, Inc.: Corporate legality versus corporate responsibility About the Company BYTES PRODUCTS, Inc. is an American based company involved in the production of electronic components incorporated in personal computers, mostly used for business and engineering applications. The company has three plants at different locations in the U.S.A, which totals a current sale of about $265 million and has a market share of approximately 32%, making them the leader in the industry. Summary Mr. James M. Elliot, the CEO and Chairman of the Board at Bytes Products, Inc, noticed that the company was beginning to face a number of crises. The existing three plants run on a 3–shift working schedule of 24hours a day and 7 days a week using up all possible production hours. It has now come to the attention of Mr. Elliot that even if the three existing plans are running at its maximum production level, there is still a high product demand percentage that is not being met. The company’s overall supply is unable to meet the demands of its customers which can cause a negative impact on the company’s by not being able to maintain its current market share. Therefore, because of this dilemma Mr. Elliott has returned to the drawing board in search of a solution to this problem. Mr. Elliott then made the decision to construct another manufacturing plant to produce sufficient product to meet the demands of the customers. In order for this new manufacturing plant...
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...ABCD Pvt. Ltd. requires an integrated voice connectivity solution for their Thapathali branch. This is a request for proposal to provide the equipment and services outlined in Section II - System Requirements. ABCD Pvt. Ltd. of Thapathali will award this contract on a competitive basis. Instructions for Completing the Proposal The proposal needs to answer all questions listed in Part I - Project Description. Be as brief and accurate as possible. Submit three copies of your proposal. Proposal Deadline All proposals must be hand delivered no later than 5:00 PM, Wednesday, MMMM DD YYYY Submit your proposal to ABCD Pvt. Ltd. at the following address: ABCD Pvt. Ltd. Street Address City, Anchal Attn.: xxxxxxxxxxx (999) 999-9999 Or Mail an e-copy to info@abcd.com.np Project Evaluation Each submittal will be evaluated on a competitive basis against other proposals submitted by other interested applicants. Meetings between the vendor and ABCD Pvt. Ltd. to review the proposals will be scheduled and confirmed by xxxxxxxxxxxxxx. Proposal Schedule The schedule for the Telecommunications System Projects is as follows: MMMM DD, YYYY Request for Proposal faxed to vendors MMMM DD, YYYY Proposals Due MMMM DD, YYYY Project Evaluation Period by ABCD Pvt. Ltd. MMMM DD, YYYY Meetings with Vendors to Review Proposal MMMM DD, YYYY ABCD Pvt. Ltd. visits local client provided as reference MMMM DD, YYYY Contract awarded MMMM...
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...us/product/bus-325-assignment-2-international-assignment-new/ Contact us at: SUPPORT@WISEAMERICAN.US BUS 325 ASSIGNMENT 2 INTERNATIONAL ASSIGNMENT NEW BUS 325 Assignment 2 – International Assignment – NEW Imagine that you are the HR director for a multinational firm that has recently begun to assign workers to international posts. You are responsible for determining the staffing needs of foreign operations. You will also need to adopt a mentoring program for expatriates. As you do not have the resources to provide in house training, you are considering the use of an external consulting firm to provide pre-departure training for employees. Write a six to eight (6-8) page paper in which you: 1. Determine four to six (4-6) components that the pre-departure training will need to cover. Provide a rationale for the use of using the training components in question. 2. Propose three (3) criteria that management will use to assess the performance of expatriates working abroad. Support your proposal with examples of the fundamental ways in which these performance requirements have improved performance, 3. Recommend the recruiting and selection strategy that you believe your firm should use when offering international assignments. Provide a rationale for your recommendation, 4. Compare and contrast two (2) staffing alternatives for foreign operations at your multinational firm. Select the staffing alternative that you believe to be the best fit for your scenario and provide a rationale for your selection. More Details hidden… ...
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...I. Challenges o After finding a partner who is willing to invest and become a partner in his business, Terry Smith is having difficulty in deciding whether he should make a counter offer to the proposal that his partner Barney Harris has made, to look for a new partner, or to walk away from the deal altogether. After re-evaluating the partnership proposal, Smith realized the real question was not whether the deal was good enough but whether the proposal will help him reach his goals. II. External environment o This Ice Cream Shoppe would be located in the southern region of the country in Gainesville, Florida with a population of 91,000 excluding students of the local university which enrolls about 38,000 students. Economically, marketing research shows that Gainesville can potentially surpass the average sales of some areas since it will be located in a college town. With many competitors in the frozen dessert industry in the area, Beano’s have received several competitive advantages in the industry because there are no national competitors of superpremium desserts, no local competitors have a place for customers to sit outside, and no local competitor has a policy of “giving back to the community”. With $40,000 invested in equipment for a Beano’s franchise shop, current use of technology seems to be of importance. o 5ForceM: New entrants: Increased competitive pressures from new entrants such as Starbucks, Colombo, TCBY, and Swensen’s; and new product development...
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...CITY OF NEW ORLEANS 2013 Budget Proposal October 29th, 2012 10/29/2012 Mayor’s Office of Communications 2013 Budget Presentation • Background • Performance Management/Review of Improvements • 2013 Budget Proposal 2 2013 Budget Proposal Funding Cuts at the State and Federal level are posing significant budgeting challenges for municipalities across the U.S. ● Nearly 48% of cities plan to reduce workforce this year ● Los Angeles predicts over 200 City jobs will be eliminated due to budgetary challenges ● San Bernardino closing all but one library and reducing 100 jobs including Police and Fire positions ● The State of Louisiana is not meeting its obligation to fund District Attorney, Indigent Defender, or mental health We must continue to take action to be smart about how we get smaller 3 2013 Budget Proposal The Landrieu Administration addressed an inherited $97M spending gap Budget Comparison $550M 2009 Expenditure $528M 500 110 450 $431M $97M Gap 400 418 431 Gap Recurring Revenue 2010 350 300 2009 Note: One-time revenue sources not included in chart 4 2013 Budget Proposal First step to eliminating gap was to reverse the spending trend Annual Expenses $550M $528.0M $496.0M 500 $483.0M $479.9M $477.8M* $50.2M Difference 450 400 350 *= Proposed $477.8M expenditure does not include $13.4M appropriation to fund balance. Including fund balance contribution, the City is proposing a budget...
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...I. Challenges o After finding a partner who is willing to invest and become a partner in his business, Terry Smith is having difficulty in deciding whether he should make a counter offer to the proposal that his partner Barney Harris has made, to look for a new partner, or to walk away from the deal altogether. After re-evaluating the partnership proposal, Smith realized the real question was not whether the deal was good enough but whether the proposal will help him reach his goals. II. External environment o This Ice Cream Shoppe would be located in the southern region of the country in Gainesville, Florida with a population of 91,000 excluding students of the local university which enrolls about 38,000 students. Economically, marketing research shows that Gainesville can potentially surpass the average sales of some areas since it will be located in a college town. With many competitors in the frozen dessert industry in the area, Beano’s have received several competitive advantages in the industry because there are no national competitors of superpremium desserts, no local competitors have a place for customers to sit outside, and no local competitor has a policy of “giving back to the community”. With $40,000 invested in equipment for a Beano’s franchise shop, current use of technology seems to be of importance. o 5ForceM: New entrants: Increased competitive pressures from new entrants such as Starbucks, Colombo, TCBY, and Swensen’s; and new product development for...
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...Service Innovation Proposal Abstract When a company’s main business focus is service and clients, service innovation becomes vital to the success of the company’s lifeline. The company can use an approach such as the one in the proposal, Innovation Business Design Model (IBDM), to create a 5-step roadmap (University of Phoenix, 2009) when applying the steps to create a service innovation proposal. The following proposal provides a definition of what service means to a company, a description of how a company such as Intelligent Office uses the roadmap for service innovation to assist with the company’s business needs, along with an explanation of how Intelligent Office uses unique nuances of service innovative to the IBDM. Service Innovation Proposal Service can be described as performing a type of work, duty, or labor for a superior, manager, or a client and receive compensation for the work performed. Service can be provided by any industry such as medical, bereavement, technical, hospitality, telecommunications, charities, retail stores, financial institutions, and public utilities. Much of service innovation in today’s businesses revolves around online services and e-business. However, some companies can combine brick and mortar and the Internet to accomplish a goal of providing service for customers. For a company to use service innovation, situational assessments and market analysis through flowcharts, graphs, interviews, surveys, trends, cultural awareness, and...
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...expands overseas. B. Objectives The objectives of the group assignment are to test students’ ability in: 1. Presenting a proposal on how an operation in a new country should be, focusing on areas of international transportation modes, inventory and distribution, production, outsourcing and reverse logistics. 2. Identifying the risks the company is exposed to in such international operations, and recommending ways to avoid or overcome them. C. Assessment Schedule Component ICA 2 – Group Project Wt 25% Base Marks 100 Date of Presentation & Debate Week 15 (beginning 20 Jan ‘14) Penalty (Marks/ day) 10 marks D. Description of ICA 1. Students to be grouped into teams of four to six per team. 2. Each team will have to register their desired company and country (one where the company has not established any operations yet) to research on, with their respective tutors by the end of week 3. No two teams from the same class can work on the same company and/ or country. 3. Each team will research on the selected company to understand its business model; and on the selected country to gather information on its infrastructure and other external factors. BM0472 ICA 2 Page 1 of 5 School of Business Management 4. Based on their research and analysis, each team will propose how the company could setup a new operation (production or sales) in the new country. The proposal should focus on the following areas (which have been taught in this module): international transportation...
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...When the manager for market intelligence of Autocorp , a major automotive manufacturer, boarded the plane in Chicago, her mind was on shrinking market share and late product announcements. As she, settled back to enjoy the remains of a hectic day. She reached for the in-flight magazine. It was jammed into the seat pocket in front of her. Crammed into this already tiny space was a report with a competitor’s logo marked “ Confidential Restricted Circulation”. It contained a description of new product announcements for next two years. Not only, it was intended for small circle of senior executives, but it also answered the questions she had recently proposed to an external research firm. The proposal for the solicited research could be cancelled. Her research budget, already savaged, could be saved. She was home free, legally and career wise. She foresaw only one problem. In the last few months, Autocorp’s newly hired ethicist had revised the firm’s business conduct guidelines. They now required company employees in possession of a competitor’s information to return it or face dismissal. But it was still a draft and not formally approved. She had the rest of the flight to decide whether to return the document to the airline or slip it into her briefcase. Questions: a) What are the most prudent( showing care or thought of future)decision s , she can make about her responsibilities to herself and others? b) What are the implications of those decisions even...
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...Request for Proposal An Inventory Control System Just Seeds Unlimited Co. 4105 Stuart Andrew Blvd Unit #3 Charlotte, NC 28217 704.222.2222 Distribution List (TBD) Linnea L. Williams lwilliams.lwilliams@gmail.com PM598 – May 2011 TABLE OF CONTENTS 1. INSTRUCTIONS TO BIDDERS 5 1.1. General Description of Work 5 1.2. What Must Be Included with Bid 5 1.3. Schedule of Bid Period Activities 6 1.4. Location of Work 6 1.5. Pre-Bid Meeting 7 1.6. Owner Contact for Questions 7 1.7. Pre-Award Surveys 8 1.8. Sealed Bid Requirements 8 1.9. Basis for Bid Evaluation 9 1.10. Ethical Standards 10 1.11. Responsibility for Surety Bonds 10 1.12. Proposal Format 10 1.13. List of Bidders 12 1.14. Letter of Acknowledgment 13 2. DESCRIPTION OF WORK 13 3. PROPOSAL 15 3.1. Breakdown of Bid Price 15 3.2. Revisions and Extra Work 15 3.3. Scheduled Completion Dates 16 3.4. List of Subcontractors 16 3.6. Key Supplier or Contractor Personnel 17 3.7. List of Bid Document Addenda Reviewed by Bidder 17 3.8. Notice of Conflicts or Errors in Bid Documents 17 3.9. Bidder Signature 17 4. SPECIFICATIONS AND DRAWINGS 18 5. GENERAL CONDITIONS AND CONTRACT AGREEMENTS 18 Appendix B 21 Supplier/Bidder List 21 1. INSTRUCTIONS TO BIDDERS The following section entails information that Just Seeds Unlimited Co. requires of bidders when preparing the response bid proposal: 1.1. General Description of Work Provide Just Seeds Unlimited Co. with a fully designed solution for...
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