...To: Quinn <q_n12@gmail.com> From: Date: 09/05/2014 Subject: Whether interim financial statements are required to include earning per share amount Background Holder, Inc., a publicly traded company recently prepared and sent the second-quarter financial statements to Quinn, the audit senior. After reviewing the financial statements, Quinn thinks the client may have omitted an important item. Background Holder, Inc., a publicly traded company recently prepared and sent the second-quarter financial statements to Quinn, the audit senior. After reviewing the financial statements, Quinn thinks the client may have omitted an important item. Issues: Whether interim financial statements are required to include earning per share amount? ASC 270-10-05-1 and 2 addresses that publicity trade companies must issues an interim financial statements covering periods of less than a year to enhance the timeliness of financial information. Moreover, the interim financial statements provide investors and creditors with additional insight on the seasonality of business operations that might otherwise get lost in annual reports. 05-1. The Interim Reporting Topic clarifies the application of accounting principles and reporting practices to interim financial information, including interim financial statements and summarized interim financial data of publicly traded companies issued for external reporting purposes... This information may be issued on a monthly or quarterly...
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...Rivalry Among Established Companies This force is strong due to high competition among established firms. The banking industry in the United States is becoming more consolidated then ever due to fierce competition of market leadership. For example, SunTrust bank as of 2010 has grown to“1700 branches and $118.8 billion in deposits. (1) Also, the low switching cost of consumers switching bank poses another threat to banks. If a customer is not happy with their current bank they can simply move their assets to another at no cost. In addition, the Federal and state agencies regulation has made major effects on business profit margins resulting in further pressure on maintaining and increasing market share. STI expects Regulation E, which requires banks to allow consumer to opt out at the time of the transaction in order to protect consumers from overdraft charges will “reduce the deposit services income by 10% to 20%”(2). Also the Dodd-Frank Bill will “lead to more bank costs.” (3)Therefore, the intensive rivalry amongst banks has threatened industry profits. The Bargaining Power of Suppliers This force is neutral in the banking industry. The supply that banks need in order to operate is capital (money) from its customers and the interest rate set by the FED (Federal Reserve Bank) therefore “set targets for money supply growth”(4). This supply is vital to banks since there are no substitutes. However, the bank industry is just as important to customers. Costumers need banks...
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...ABSTRACT The Summer Internship Project at PepsiCo is focussed towards studying the Sales & Distribution process along with checking the Retailer’s awareness level towards Tropicana fruit juices & to further create awareness about its flavours so as to increase its sales. Initially I started by visiting retailer’s outlets with Pre-sales Representatives (PSRs) to know the basic routine work of merchandising & taking sales order. There I came to know about the importance of merchandising in FMCG sector as it deals with display of all products in such a way that it stimulates interest and entices customers to make a purchase. So I worked on rectifying execution in A and core outlets in terms of cooler charging, warm display & FMO (Focused Month Objective) execution. I had also to maintain cooler purity which means that Pepsi cooler has to be filled only with Pepsi products according to Plan-O-gram, which defines the particular manner of displaying Pepsi products in cooler. Next step was to observe and keep a track of all other competitive brands which were affecting the sales of Pepsi products. Side by side I was studying fruit juice market in Trivandrum which is developing steadily as consumer preferences are changing due to greater disposable income & increase in health consciousness. To know about the retailer’s awareness about Tropicana fruit juices I performed a retailer’s survey through which I came to know about how much aware are retailer’s about Tropicana’s ...
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...Unit Handbook Applied Management Project (BSS000-6) Induction Week 5th - 11th February 2014 ------------------------------------------------- Submission Date: 28th April 2014 Unit Leader Simon Reilly Course Co-ordinators MSc Finance and Business Management – Piotr Konwicki (Pathway Leader: Sanawar Choudhury) MSc International Business and Management – Simon Reilly and Brinder Saigal MSc Marketing and Business Management – Carmine de Vita MSc Business and Management – Rosemary Burnley MSc Information Systems & Business Management – Markus Haag Contents 1. Introduction 2 2. How the AMP works 2 3. AMP tutorial support 4 4. Handing in the AMP interim, main and reflective reports 5 5. Main Report structure 6 6. Reflective Report format 7 7. Academic offences 8 8. Referencing 10 9. Assessment marking 10 10. Assessment criteria 11 Appendix 1 - Submitting your Work through BREO 17 Appendix 2 - Guide to Referencing 18 Appendix 3 - Unit Information Form 22 Appendix 4 - AMP Session Timetable 30 Appendix 5 - AMP Suggested Time Line 31 1. Introduction This unit is completed at the end of the taught part of your programme. You have successfully completed the first two semesters of study and therefore should have a thorough grasp of the taught elements of the programme. You will be expected to draw on the learning that you have achieved during the taught units. The Applied Management Project (AMP) is the final assessed...
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...reporting requires that segment information must be consistent with a firm’s management or organizational approach. FASB 131 was established to help the SEC see how companies are managed through the eyes of the company management. This means that companies had to start reporting the same information that they use internally for evaluating segment performance and that is used in deciding how to allocate resources to segments [ (Alfonso, Hollie, & Yu, 2010) ]. FASB 131 establishes standards for the way that public business enterprises report information about operating segments in annual financial statements and requires that those enterprises report selected information about operating segments in interim financial reports issued to shareholders. It also establishes standards for related disclosures about products and services, geographic areas, and major customers. It requires that a public business enterprise report financial and...
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...SUPPORT CENTER 8725 John J. Kingman Rd. Suite 4950 Fort Belvoir, Virginia 22060-6222 Instruction Number: DESC-I-2 February 14, 2008 1884 Report Data Requirements and Processing Procedures 1.0. Purpose: Provide procedural guidance and instruction for accurate preparation of 1884 Reports and data entry into the Fuels Automated System (FAS). This procedure is coordinated with and approved by the Military Service Control Points (SCPs) and is issued as interim guidance pending inclusion to DoD 4140.25-M. Responsible Officers and/or Property Administrators shall ensure compliance with these procedures. 1.1. Applicability: All DESC Stock Point/Defense Fuel Supply Point (DFSP) locations that satisfy reportable fuel product grade and minimum storage capacity criteria. 1884 Reports shall be processed weekly by use of the Fuels Enterprise Server (FES) 1884 Report function described in paragraph 2.0. 1.1.1. Supersession: This revision supersedes DESC-T-I-2 dated July 1, 2005. 1.1.2. Reportable fuel product grades include JP8, JP5, F76, JP4, LTL, LO6, LA6, LA7, JTS, and SIH and shall be reflected in the 1884 Report. Stock Points/DFSP locations previously identified to report ground fuel product grades shall continue to do so. Reportable fuel product grades at individual stock points are pre-loaded into the Fuels Enterprise Server (FES) 1884 Report module. The Responsible Officers (RO)/Property Administrator (PA), or designated representative, shall contact the Business Systems Modernization-Energy...
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...Workplace Harassment and Violence Report Jacquie Carr, Community Researcher Audrey Huntley, Community Researcher Barbara MacQuarrie, Centre for Research on Violence Against Women and Children, University of Western Ontario Sandy Welsh, Department of Sociology, University of Toronto Names are listed in alphabetical order and reflect varied, but equal contributions to the overall project and report. We are grateful to Status of Women Canada for funding this project and for the continued sponsorship of the Ontario Coalition of Rape Crisis Centres. We also thank the members of our Advisory Committee for pushing and challenging us throughout this project. We thank the women who facilitated focus groups and helped us contact the women in this study. Finally, this report would not be possible without the contributions of the women who told us about their experiences. © 2004 Centre for Research on Violence Against Women and Children ISBN# 0-9688655-3-4 1 “To understand violence, we have to examine both the personal experience and the terrain of that experience.” Dr. Yasmin Jiawani This report is built on the personal experiences of women who have experienced workplace harassment, but their stories are also about the “terrain” or the context of those experiences. In drawing out the commonalities of their experiences, we have begun to shed light on the terrain. We must transform the terrain if women are to have equality and safety in their workplaces...
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...Different Perspectives on War - Diary Day 1 I was deployed to Iraq two days ago. The unit arrived yesterday, and we are now all settling in. On the way, we were all talking about, how we'll be back home in no time, everyone knew right from the beginning, that the peacekeeping units couldn't keep those Iraqis in place, but now that the peacemakers have arrived this should be over in a few months. Day 15 So, today we were patrolling among the locals, it seems like people really know, that we are the ones to decide how this is going down, the civilians look at us when we walk by in our uniforms, with guns on our backs and such. A kid pointed at the G.I. Joe in my backpack the other day, I had almost forgotten about it. Sheila gave it to me the day I left, and told me I could have it, her mother and I smiled at each other and I picked her up, and kissed her on the forehead as she said "You're my G.I. Joe, Daddy." and I decided to keep it on the outside of my backpack, so I'd always remember this. Day 40 I'm starting to get a bit worried... Yesterday I heard that some troops in another region had been contacted by the federal government of Iraq, because of some murders of Iraqi civilians. They were told that the Iraqis suspected an American unit of being the murders of these civilians. We were also told that the American government is trying to cover up this story. No one knows, if it's true, no one knows if we're even supposed to know this and if we can tell anyone. Day...
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...To be successful in Iraq, and in any war for that matter, our use of force must be tied to a political objective more complete than the ouster of a regime. To date, that has not happened in Iraq. It is time it did. In the past week the situation in Iraq has taken a dramatic turn for the worse. While we may have differed on how we went to war, Americans of all political persuasions are united in our determination to succeed. The extremists attacking our forces should know they will not succeed in dividing America, or in sapping American resolve, or in forcing the premature withdrawal of U.S. troops. Our country is committed to help the Iraqis build a stable, peaceful and pluralistic society. No matter who is elected president in November, we will persevere in that mission. But to maximize our chances for success, and to minimize the risk of failure, we must make full use of the assets we have. If our military commanders request more troops, we should deploy them. Progress is not possible in Iraq if people lack the security to go about the business of daily life. Yet the military alone cannot win the peace in Iraq. We need a political strategy that will work. Over the past year the Bush administration has advanced several plans for a transition to democratic rule in Iraq. Each of those plans, after proving to be unworkable, was abandoned. The administration has set a date (June 30) for returning authority to an Iraqi entity to run the country, but there is no...
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...Microsoft Dynamics™ GP Human Resources Sample Reports Copyright Copyright © 2007 Microsoft Corporation. All rights reserved. Complying with all applicable copyright laws is the responsibility of the user. Without limiting the rights under copyright, no part of this document may be reproduced, stored in or introduced into a retrieval system, or transmitted in any form or by any means (electronic, mechanical, photocopying, recording, or otherwise), or for any purpose, without the express written permission of Microsoft Corporation. Notwithstanding the foregoing, the licensee of the software with which this document was provided may make a reasonable number of copies of this document solely for internal use. Trademarks Microsoft and Microsoft Dynamics are either registered trademarks or trademarks of Microsoft Corporation or its affiliates in the United States and/or other countries. FairCom and c-tree Plus are trademarks of FairCom Corporation and are registered in the United States and other countries. The names of actual companies and products mentioned herein may be trademarks or registered marks - in the United States and/or other countries - of their respective owners. The example companies, organizations, products, domain names, e-mail addresses, logos, people, places, and events depicted herein are fictitious. No association with any real company, organization, product, domain name, e-mail address, logo, person, place, or event is intended or should be inferred...
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...Web Intelligence • Performing on report analysis with Web Intelligence • Filtering Queries using conditions, prompts etc., • Using Combined Queries and merging dimensions • Displaying data in various formats (Ex: Tables, Charts etc.,) Advanced Reporting: • Calculations, Formulas and variables • Ranking Data, using Alerters to highlight data, Formatting numbers and Dates • Understanding Calculation Contexts • Web Intelligence Functions, Operators and Keywords • Calculating values with Smart Measures Universe Designer: • Designer and Universe Fundamentals • Creating a schema with Tables and Joins • Resolving Join problems in a schema • Defining Classes, Objects, hierarchies, using cascading list of values for hierarchies • Testing the universe • Working with OLAP universes Xcelsius 2008: • Application Overview • Creating and Updating Xcelsius visualizations • Using Xcelsius components ( Chart, Containers, Selectors etc.,) • Exporting Xcelsius visualizations to various applications (Power point, PDF, Flash • Creating templates, Alerts and Dynamic visibility • Using Data Manager ( Creating and configuring connections) • Live Office Connections, Query As A Web Service (QWAAS), XML data Connections Crystal Reports: • Report Design Concepts • Designing Optimized Web Reports • Building queries, Filters and prompts • Sorting, Grouping and Totaling of data • Accessing data sources,Creating and updating OLAP reports Business Objects Enterprise Repository: ...
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...Chapter 9 Writing Short Reports Critical Thinking Questions 1. Discuss the effects of formality and problem length on report makeup as described in the chapter. (LO1) 2. Which of the prefatory pages of reports appear to be related primarily to the length of the report? Which to the need for formality? (LO1) 3. Describe the role and content of a transmittal message. (LO1) 4. Why is a personal style typically used in the transmittal message? (LO1) 5. Explain how to write the executive summary of a report. (LO1) 6. Why does the executive summary include key facts and figures in addition to the analyses and conclusions drawn from them? (LO1) 7. Explain why some routine report problems require little or no introduction. (LO2) 8. Why is the direct order generally used in the shorter reports? When is the indirect order desirable for such reports? (LO2) 9. Describe the organization of the conventional short report. (LO3) 10. What types of problems are written up as letter reports? As email reports? Explain the differences. (LO3) 11. What kinds of information might go into routine operational reports for different kinds of organizations? Why would these organizations need this information regularly? (LO4) 12. Given what you’ve learned about progress reports, suggest an appropriate structure for these reports. What might go into the beginning? What might the middle parts be? What would the conclusion do? (LO4) 13. How might an internal...
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...Organizational Structure Paper The Results Companies The results companies was founded by Alan Schein and Robert Rapp as a provider for a dialer-based technology and a telemarketing service. In 1990 these two men founded The Results companies as a small private company. The company continued a strong entrepreneurial business to proactively identify great opportunity, implemented them successfully and responsibly through the years. They experienced significant growth, which increased revenues from around $28 million since 2005 to about $75 million in 2009. Revenue continued to grow in 2010 it reached 81.1 million. They continued to grow so they expanded to 13 locations throughout the United States and around the world in 2011. They have locations in the Philippines (Cebu, Eastwood city, Manila; Pasig city-Alaskaland, Pasig city-Q Plaza, Silver city, Manila. In the United States they have sites in Texas, Florida, two in Virginia, Kansas, Utah, and Illinois. Heredia Costa Rica, and two sites in Mexico. “The Results Companies exceeds its clients’ expectations by providing a better operational foundation while integrating leading processes and systems to drive top-tier performance and quality.” (The Results Companies, 2011) The Results management team is constantly focused on ensuring their clients are receiving high-quality service, along with concentrating on strategies that will lower costs and improve their performance. “Our relationship management methodology is a systematized...
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...Curriculum Vitae Of Xavier Cooper NAME : Xavier Cooper Personal Details Surname : Cooper Full Names : Xavier Wilray Emmerald Known As : Xavier Address : 18 Catherine Road : Salsoneville : Port Elizabeth : 6059 Telephone Number - Work : 041 402 8800 Home : 041 481 7519 * Cell : 0820815140 * E-mail : Xavier.Cooper@autocast.co.za Identity Number : 701018 5211 085 Home Language : English Other Languages : Afrikaans Notice Period : 1 Month Educational Profile Education and Training Schooling High School : Bethelsdorp High School Year Completed :1990 Standard Attained :Matric Subjects Passed :English, Afrikaans, Biology, Geograhy, Business Economics, Accounting. Higher Education Institution :Bethelsdorp Technical College Year Completed :1992 Qualification Attained :N2 Certificate Subjects Passed :Mathematics, Engineering Science Engineering Drawings, Toolmakers Theory. N3 Drawings. Other Studies/Courses :PC Upgrade and repair Employment Profile Most Recent Employer ...
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................................... P. 6 Reliability .................................................................................................... P. 7 Clarity ......................................................................................................... P. 8 Conclusion .................................................................................................... P. 9 Bibliography .............................................................................................. P. 10 Introduction Global Reporting Initiative (GRI) is provides the globally applicable guidelines to business organization that voluntary use to design and ensure the quality of their sustainability reports. GRI framework is helping the organization to measure and report the sustainability report’s three aspects that includes economics, environmental and social performance. This framework can be used in any size, industry or location. (G3 guideline, p2) Bel Group is a global brand which supplies different type of cheese and provide food service. Headquarters of Bel Group is in France. It provides their product to...
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