...ACCA’S SUITE OF ENTRY-LEVEL ACCOUNTING AWARDS EXPLAINED Foundations in Accountancy 1 2 FOUNDATIONS IN ACCOUNTANCY “The accountancy profession at every level is constantly evolving to meet the needs and demands of how businesses operate and nowhere is this more apparent than at an accounting-support level. The accounting technician of today and tomorrow needs a rigorous and flexible qualification to help them contribute to business performance and an ever-changing business landscape. ACCA’s suite of entry-level awards – Foundations in Accountancy – has been developed after consultation with all our key stakeholders, with employers and students in mind. This suite of qualifications includes a revised Certified Accounting Technician (CAT) Qualification, which will provide employers with access to competent and ethical technicians, trained to consistent standards, with built-in flexibility to allow for skills to be tailored to meet different business needs and environments. And it will offer those starting out in their accountancy career flexible and tailored routes to accounting-support roles, leading to high-performing and rewarding career options for those who progress to the ACCA Qualification.” Aude Leonetti Acting executive director – learning 3 INTRODUCTION ACCA’s entry-level suite of awards – Foundations in Accountancy – is being introduced after detailed consultation which commenced in 2008 with ACCA stakeholders, including employers, learning providers, members...
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...Cultural Blueprint A public-private partnership for securing the future vitality of the arts and culture of Metro Louisville and Southern Indiana September 20, 2004 • [pic] ▪ Preamble 1 ▪ Cultural Blueprint Goals ← Goal 1 6 ← Goal 2 8 ← Goal 3 10 ← Goal 4 12 ← Goal 5 14 [pic] Imagine if you will: • Walking in downtown Louisville and having every weekend evening feel like the First Friday Gallery Hop, with people popping in and out of galleries, retail stores and restaurants, getting on the trolley for a next stop and meeting and greeting neighbors and friends… • Experiencing the excitement of going to your church, where four gospel groups have come together in celebration of vocal music… • Attending a school theater performance where the audience is made up of your neighbors, other parents, and arts patrons who don’t have children in that production but have come to experience that night’s show… • Our region will be considered a premier destination by cultural tourists… • Attending an arts or cultural event, knowing that all of our arts and cultural institutions are financially healthy and will continue to grow and thrive… • Being proud of the arts and cultural programs that you, your family and children attend together right in your neighborhood, produced by an arts group...
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...CONSUMER PRODUCT SAFETY COMMISSION AND THE CONSUMER PRODUCT SAFETY IMPROVEMENT ACT ANNETTE MCCLENDON Table of Contents History about CPSC Congressional Actions on the Improvement Act * CRS Summary * Major Congressional Actions * Public Law 112-28 * Chronology CPSC Commissioners The Consumer Product Safety Commission (CPSC) is an independent federal regulatory agency, which was established with the passage of the Consumer Product Safety Act in 1972, and began operating in 1973. The primary responsibilities of the CPSC were to protect the public from unreasonable risks of injury associated with consumer products. The CPSC also promotes the evaluation of consumer products for potential hazards, establishes uniform safety standards for consumer products, eases conflicting state and local regulations concerned with consumer safety, and selectively conducts research on potentially hazardous products. In a 1970 precursor study to the establishment of the CPSC, the National Commission on Product Safety’s Final Report (Final Report) was issued to the President and Congress. This report included extensive surveys – on product hazards, accident information systems, voluntary product standards, consumer education, the state of product safety law, the relationship between Federal law and State law, product safety policy in other countries – and also contained proposals for general product safety legislation, the core of which was to be the creation...
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...external stakeholders, including employees, investors, creditors, customers, and regulators. In certain national systems minimum standards are required or recommended in order to eliminate potential conflicts of interest or client/employee mistreatment. Corporate Policy A formal declaration of the guiding principles and procedures by which a company will operate typically established by its board of directors or a senior management policy committee. Imbedded in corporate policy are the company's mission statement, objectives and the principles by which strategic decisions are to be made. It also forms the basis for measuring performance and ensuring accountability at all levels of the company. Financial Institution (PBCom) Company Policies: 1. PBCom First The PBCom First Policy applies to all situations where an actual or potential conflict of interest exists. Being employees of the Bank, it is every employee’s duty to ensure that their personal interests do not conflict with the duties, which they must perform for the Bank, or with the duties which the Bank performs for its clients. When such situation occurs, employees must put the Bank’s interest over and above other interests. 2. Disclosure of Information The disclosure or non-disclosure of certain information is vital to the Bank’s well-being. Full and fair disclosure of vital information within the Bank is required when such information is vital to PBCom’s business. On the other...
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...Team Project CSX Railroad Team 24: Section 1: Company and Industry Background CSX is a rail based transportation company that carries the nation’s commodities like coal, agricultural products, merchandise, and other materials. Headquartered in Jacksonville, FL, CSX serves 23 states across the eastern United States and parts of Canada. The 21,000 mile rail network reaches more than 70 water ports throughout the region and operates nearly 4200 locomotives that carry roughly 190,000 freight cars and containers daily. CSX employees over 31,000 people and realized just over $12 billion in revenue in 2013. (Ward, 2012) The railroad industry in America is divided by the Mississippi river. Union Pacific and Burlington Northern & Santa Fe dominate the west with CXS and Norfolk Southern to the east. Union Pacific is the largest railway company in the country. It encompasses 23,000 miles of track in 23 western states. Union Pacific ended 2013 with almost $22 billion in revenue. Burlington Northern & Santa Fe is the second largest railway in the country and is owned by Berkshire Hathaway with $21 billion in revenue. CSX falls in at number three and Norfolk Southern makes the list at number four. Norfolk Southern is the only real rail competitor to CSX, sharing the eastern part of the country. Norfolk Southern’s annual revenue is similar to CSX at $11 billion with around 31,000 employees. (Henage, 2013) Starting in 1827, CSX’s history dates back to the beginning...
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...Tiffany & Co. Equity Valuation and Analysis Valued at April 1, 2005 Chelsea Fitzgerald: chelsea.fitzgerald@ttu.edu Whitney Valdes: whit2884@hotmail.com Eric Richardson: ericwrichardson2000@yahoo.com Sean Bancroft: seanbancroft@yahoo.com Kristen Weaver: kristen.m.weaver@ttu.edu Tiffany & Co. Valuation Table of Contents Executive Summary Business/Industry Analysis Accounting Analysis Ratio Analysis/Forecasting Cross Sectional Analysis Forecasted Financials Valuation Analysis Cost of Capital Intrinsic Valuations Appendices Appendix A Appendix B Appendix C Appendix D References 2 5 14 25 28 37 41 44 46 57 57 60 66 69 72 -1- EXECUTIVE SUMMARY Investment Recommendation: Over-valued, Sell TIF – NYSE 52 week range Revenue (2004) Market Capitalization Shares Outstanding Dividend Yield 3-month Avg Daily Trading Volume Percent Institutional Ownership Book Value Per Share (mrq) ROE ROA Est. 5 year EPS Growth Rate Cost of Capital Est. R2 Ke Estimated 5-year .3175 3-year .5676 2-year .4929 Published Kd WACC Beta 2.59 2.17 2.86 2.071 $33.37 $27.00-41.63 $2.2 Bil. $4.86 Bil 145,730,000 .72% 1,186,500 90.29% $2.84 19.36% 11.81% 11.30% Ke 12.34% 12.34% 11.13% 10.11% 10.79% 3.09% 8.77% EPS Forecast FYE 1/31 EPS 4/1/05 2004(A) $1.48 2005E $1.66 2006E $1.89 2007E $2.12 Industry 14.11 12.09 .96 1.51 Ratio Comparison Trailing P/E Forward P/E Forward PEG M/B Tiffany 16.02 19.22 1.49 2.89 Valuation Estimates Actual Current Price Ratio Based Valuations P/E Trailing...
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...FFA PAPER F3 FINANCIAL ACCOUNTING BPP Learning Media is the sole ACCA Platinum Approved Learning Partner – content for FIA and ACCA qualifications. In this, the only FFA/F3 study text to be reviewed by the examiner: We highlight the most important elements in the syllabus and the key skills you will need We signpost how each chapter links to the syllabus and the study guide We provide lots of exam focus points demonstrating what the examiner will want you to do We emphasise key points in regular fast forward summaries We test your knowledge of what you’ve studied in quick quizzes We examine your understanding in our exam question bank We reference all the important topics in our full index I N T E R A C T I V E T E X T BPP’s Practice & Revision Kit, i-Pass and Interactive Passcard products also support this paper. Note FIA FFA and ACCA Paper F3 are examined under the same syllabus and study guide. FOR EXAMS FROM FEBRUARY 2013 TO JANUARY 2014 FFA/F3 FINANCIAL ACCOUNTING First edition March 2011 Second edition September 2012 ISBN 9781 4453 9966 9 Previous ISBN 9781 4453 7305 8 eISBN 9781 4453 9242 4 British Library Cataloguing-in-Publication Data A catalogue record for this book is available from the British Library Published by BPP Learning Media Ltd BPP House, Aldine Place 142-144 Uxbridge Road London W12 8AA www.bpp.com/learningmedia Printed in the United Kingdom by Printers Polestar Wheatons Hennock Road Marsh Barton Exeter EX2 8RP Your...
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...UNDERGRADUATE REGULATIONS & SYLLABUSES 2014 - 2015 THE FACULTY OF SOCIAL SCIENCES TABLE OF CONTENTS MESSAGE FROM THE DEAN ............................................................. 3 UNDERGRADUATE PROGRAMMES ................................................ 4 ACADEMIC CALENDAR 2014-2015 ................................................ 5 DEFINITIONS ...................................................................................... 13 GENERAL INFORMATION & REGULATIONS .............................. 14 General Regulations for Bachelor of Science Degrees 14 Special Regulations for Degrees in Hospitality and Tourism Management........................................................... 27 Franchise Agreements .......................................................... 27 EVENING UNIVERSITY -GENERAL INFORMATION & REGULATIONS ................................................................................... 28 General Regulations for Bachelor of Science Degrees 28 General Regulations for Diploma Programmes ............ 36 General Regulations for Certificate Programmes ......... 37 STUDENT PRIZES .............................................................................. 38 CODE OF CONDUCT ........................................................................ 39 UNIVERSITY REGULATIONS ON PLAGIARISM .......................... 40 THE ACADEMIC SUPPORT/ DISABILITIES LIAISON UNIT (ASDLU) ..............................................................................................
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...THE UNIFORM TEXAS CPA EXAMINATION: REQUIREMENTS AND PROCESS Prepared for Dr. Newman by Stefanie Chen October 19, 2015 CONTENTS EXECUTIVE SUMMARY……………………………………………………………………..ii INTRODUCTION…………………………………………………………………………........1 REQUIREMENTS TO APPLY FOR AND SIT FOR THE TEXAS CPA EXAM…….............1 Moral character………………………………………………………………………….1 Degrees&150 hours…………………………………………………………………......2 Accounting, business, and ethics courses…………………………………………….....2 FOUR SECTIONS AND TEST STRUCTURES………………………………………….........5 Coverage and structure………………………………………………………………….5 THE RULES, TESTING WINDOWS, AND SITES……………………………………...........6 Rules…………………………………………………………………………………….6 Testing window………………………………………………………………………….6 Testing center……………………………………………………………………………6 PREPARE FOR AND TAKE THE UNIFORM CPA Exam…………………………………….7 Courses and options……………………………………………………………………...8 Taking the Uniform CPA Exam under rules…………………………………………….9 Receiving scores…………………………………………………………………………9 ADDITIONAL REQUIREMENT FOR TEXAS CPA…………………………………...........10 Submit a licensure application…………………………………………………………10 Ethics exam……………………………………………………………………………..10 Work experience in Texas……………………………………………………………...10 BENEFITS TO BECOME A TEXAS CPA…………………………………………………..11 CONCLUSIONS……………………………………………………………………………….11 WORKS CITED…………………………………………………………………………….....11 EXHIBITS AND NOTES……………………………………………………………………...12 APPENDIXES…………………………………………………………………………………17 Appendix 1-Application of Intent…………………………………………………...
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...SUBMITTED TO Submitted to: Dr. Nazrul Islam Professor Department of Business Administration East West University SUBMITTED BY Students of the Department of Business Administration | | | |Name of the students |ID No. | |Jaheda Sultana |2009-1-10-029 | |Md. Tanvir Hossain |2009-2-10-344 | |Md. Towhidur Rahman |2009-1-10-152 | Principles of Management Course Code: Mgt101 SUBMISSION DATE: 11August, 2010 East West University Transmittal Message 16 August 2010 Course Instructor, Dr. Nazrul Islam, MGT-101, Sec-2, Principles of Management East West University. Subject: Letter of Transmittal. Dear Sir, With great pleasure we submit our project report on “Analysis of Planning for Surf Excel in Bangladesh” that you have assigned to us as an important requirement of the MGT-101 course. We have found the study to be quite interesting, beneficial and insightful. We have tried our level best to prepare an effective and creditable report. We honestly hope that our analysis will help to give idea of management...
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...MULTIMEDIA LEARNING MATERIALS FROM THE EXPERTS PRODUCT CATALOGUE JANUARY 2012–JUNE 2012 BPP Learning Media has been producing high quality study materials for more than 30 years. We are the publisher of choice for students, tuition providers, companies and professional bodies in more than 150 countries worldwide. Using the expertise of our specialist authors and tutors, we have developed a range of innovative study aids in a variety of formats including web delivery, audio-visual products, CD-ROMs and books. Our products are designed to support a variety of different learning styles, ensuring all students make the most of their study time and successfully achieve their learning outcomes. This catalogue is your comprehensive guide to the qualifications we publish for and the learning materials we offer in support of those qualifications, together with our UK and overseas stockists directory. CONNECT WITH US bpp.com/learningmedia twitter.com/bpplm LinkedIn: BPP Learning Media Clients contents 04 ABoUt Us WhaT’s neW aT 12 BPP LeaRning MeDia 14 insTiTUTe OF LeaDeRshiP anD ManageMenT (iLM) 15 MeDiCaL seRies assOCiaTiOn OF BUsiness exeCUTives (aBe) 16 a BRanD neW 17 aPPROaCh a neW iDenTiTY 17 a neW PROPOsiTiOn 18 inFORMaTiOn FOR BOOKseLLeRs 20 WhOLesaLe ORDeRs 23 BeCOMe a sTOCKisT TUiTiOn PROviDeRs 24 TeRMs anD COnDiTiOns OF saLe RegiOnaL saLes ManageRs 24 CUsTOMeR seRviCes PRinTeD 25 PRODUCTs 26 sTUDY TexTs PRaCTiCe & RevisiOn KiTs 27 PassCaRDs 28 eLeCTROniC PRODUCTs...
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...Unibersidad De Manila 659-A Justice Cecilia Munoz-Palma Street, Ermita, Manila, Metro Manila Parliamentary: A Good Form of Government Aira C. Adao UC-48 Prof. Marvin Ignacio Politics and Governance January 20, 2015 I. Title: Parliamentary: A Good Form of Government II. Abstract HYPOTHESIS 1. What is Parliamentary Government? 2. What are the types of Parliamentary Government? 3. What are the advantages and disadvantages of Parliamentary System? 4. What countries are implementing Parliamentary System? 5. What is the difference between Parliamentary System and Presidential System? OBJECTIVES * To point out the good sides of the Parliamentary system. * To discuss the process of legislation of the Parliamentary Government. * To tackle the important topic about Parliamentary system. * To form a good information to the readers about the essence of Parliamentary system. SIGNIFICANCE * This term paper gives information to the reader about the system of Parliamentary Government. * This paper will benefit the ones who search information about the essence of Parliamentary system. III. Introduction Parliament, (from Old French: parlement; Latin: parliamentum) the original legislative assembly of England, Scotland, or Ireland and successively of Great Britain and the United Kingdom; legislatures in some countries that were once British colonies are also known as parliaments. The British Parliament, often referred...
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...BPP LEARNING MEDIA PUBLICATIONS CATALOGUE JANUARY-JUNE 2014 Multimedia learning materials from the experts Publications Catalogue | January – June 2014 bpp.com/learningmedia Part of the Apollo Global Education Network. All information is correct at time of print. For our latest prices and full terms and conditions please visit bpp.com/learningmedia Our materials are used by students and learning providers in over 188 countries At the heart of our business is a dedicated team of over 120 skilled and innovative individuals We sell to 51 countries in Europe Our most popular qualification is ACCA, we sell our products in 168 countries We provide a wider range of CIMA exam material than any other publisher We sell to more than 350 institutions in the UK We sell to 37 countries in the Americas We sell our CIMA materials in 108 countries We sell to 52 countries in Asia We sell to 44 countries in Africa Our FIA products are sold in 145 countries Our global distributor network includes over 80 distributors present in every continent Welcome to BPP Learning Media At BPP Learning Media, we seek to inspire, enthuse and guide people from all walks of life on every step of their educational journey. We have a passion for imparting knowledge and improving lives through education. The fact you are reading our publications catalogue tells us you share that passion. Together, we can work to improve life and career aspirations across the world. The trusted...
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...An Introduction to PMBOK Guide 5th Edition: Knowledge Areas, Processes and Process Groups One of the most discussed tables in the Project Management Institute’s (PMI), A Guide to the Project Management Body of Knowledge, (PMBOK® Guide) Fifth Edition is the “Project Management Process Groups and Knowledge Areas Mapping” matrix, found in Table 3-1 on page 61. This table maps the 47 processes of project management to their corresponding Knowledge Area, as well as to their corresponding Process Group. At first glance, the table seems quite complicated, so let’s break it down and uncover why a solid understanding of the relationships between processes, Process Groups, and Knowledge Areas is important to anyone preparing to take the Project Management Professional (PMP) ® exam. It’s so important, in fact, that we suggest you memorize this matrix and the relationships it calls out. Memorizing the table will prove to be a valuable asset to you during your PMP Exam. What is a “Process” – 47 processes of project management? Let’s start with the building blocks of the matrix - what is a process? At its most basic level, a process is simply a way of transforming an input into an output using proven tools and techniques. The PMBOK® Guide defines a process as “a set of interrelated actions and activities performed to achieve a specified set of products, results, or services.” Good processes-based on sound principles and proven practices-are extremely important for a project’s success....
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...ORGANIZATION STUDY REPORT ON CENTRAL PRODUCTS DAIRY ALAPPUZHA [pic] An Organization study Report submitted to Mahatma Gandhi University for the partial fulfillment of the Award of Master of Business Administration Submitted By SHARON JOSE (Reg No: 40134) Under the Supervision of PRIYA SUNIL Associate Professor MBA [pic] DEPARTMENT OF MANAGEMENT STUDIES Caarmel Engineering College JUNE 2013 CERTIFICATE This is to certify that this report entitled “AN ORGANIZATION STUDY REPORT ON CENTRAL PRODUCTS DAIRY ALAPPUZHA” is a bonafide record carried out independently by Ms SHARON JOSE under the supervision and guidance of PRIYA SUNIL and submitted in partial fulfillment for the award of the degree of MASTER OF BUSINESS ADMNISTRATION of Mahatma Gandhi University, Kottayam. Place: Miss. Priya Sunil Date: (Associate Professor) Dr. Selvadas M J Mr. Mathew Kurian (Director of MBA) (HOD of M.B.A) DECLARATION. I, the under signed, hereby declare that the Project Report entitled “AN ORGANISATIONAL STUDY AT CENTRAL PRODUCTS DAIRY, ALAPPUZHA”. Written and submitted by me, under the guidance of Mrs...
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