...AC 611: HB3: Financial Accounting Problems I Fall 2015 INSTRUCTOR: Dr. Yannan Shen CLASS: HB3: Thur OFFICE: Location: Phone: Fax: E-mail: Hours: AAC 222 781-891-2652 781-891-2896 yshen@bentley.edu (best way to contact me) Thur 5:00 PM – 6:30 PM, and by appointment 7:30 PM – 9:50 PM SMITH XXX REQUIRED RESOURCES: Intermediate Accounting with Wiley Plus software (15th edition) Kieso, Weygandt, and Warfield, John Wiley & Sons, 2015 Introduction to Financial Accounting, an online tutorial Harvard Business School (HBS) Publishing Students who prefer to have both hard copy and online access could purchase the “wrapped” edition (text plus the Wiley Plus software) at the Bentley bookstore. Students not buying the textbook from the Bookstore should purchase a Wiley Plus access code directly from the publisher. Please note that textbook and software both are required for AC 611. You will continue to use the same textbook for AC 612 as well, and the Wiley Plus access code would be valid for next semester as well. Wiley Plus also contains an etextbook, but you do NOT get a paper copy. Your Wiley Plus url address is http://www.wileyplus.com/class/461237 The Blackboard website of the course contains a variety of course resources like the solutions manual and powerpoints and other course related announcements. You can access the Blackboard site http://blackboard.bentley.edu from any location at any time. AC 611 Syllabus, Page #1 Log...
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...KFC HOLDINGS (MALAYSIA) BHD 65787-T 1 KFC Holdings (Malaysia) BHd (65787-T) annual Report 2011 annual Report 2011 after 38 years of ‘Finger lickin’ good’, we have changed our tagline to simply ‘so good’. ‘so good’ reflects our commitment to product, place, people, price and promotion. ‘so good’ is that great experience of a good meal shared between family and friends. at KFC, it is all about building a brand that brings people together and creates that ‘so good’ moments. Thus, the choice of the cover illustrates ‘so good’ which is what the brand is all about. KFC Holdings (Malaysia) BHd (65787-T) annual Report 2011 2 Contents Shareholders’Overview Financial Highlights 6 notice of annual general Meeting 9 statement accompanying notice of annual general Meeting 14 Our Performance in 2011 Corporate statement 18 Review of operations 32 Reliable Corporate Citizen Corporate social Responsibility 48 The Corporation Board of directors 60 Top Management Committee 76 Head of division 77 shariah advisory Council 80 Corporate information 81 group structure 82 Accountability Corporate governance statement 84 audit Committee Report 93 statement on internal Control 97 additional Compliance information 100 Financial Statements directors’ Report 127 statements of Financial Position 131 statements of Comprehensive income 132 Consolidated statement of Changes in Equity 133 statement of Changes in Equity 135 statements of Cash Flows 137 notes to the Financial...
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...Fixed Income Securities Tools for Today’s Markets Second Edition BRUCE TUCKMAN John Wiley & Sons, Inc. Copyright © 2002 by Bruce Tuckman. All rights reserved. Published by John Wiley & Sons, Inc., Hoboken, New Jersey. Published simultaneously in Canada. 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, scanning, or otherwise, except as permitted under Section 107 or 108 of the 1976 United States Copyright Act, without either the prior written permission of the Publisher, or authorization through payment of the appropriate per-copy fee to the Copyright Clearance Center, Inc., 222 Rosewood Drive, Danvers, MA 01923, 978-750-8400, fax 978-750-4470, or on the web at www.copyright.com. Requests to the Publisher for permission should be addressed to the Permissions Department, John Wiley & Sons, Inc., 111 River Street, Hoboken, NJ 07030, 201-748-6011, fax 201-748-6008, e-mail: permcoordinator@wiley.com. Limit of Liability/Disclaimer of Warranty: While the publisher and author have used their best efforts in preparing this book, they make no representations or warranties with respect to the accuracy or completeness of the contents of this book and specifically disclaim any implied warranties of merchantability or fitness for a particular purpose. No warranty may be created or extended by sales representatives or written sales materials. The advice and strategies...
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...Comparison between U.S. GAAP and International Financial Reporting Standards May 2013 © 2013 Grant Thornton LLP All rights reserved U.S. member firm of Grant Thornton International Ltd Comparison between U.S. GAAP and International Financial Reporting Standards 2 Contents 1. Introduction .................................................................................................................................................. 6 International standards and the IASB ............................................................................................................ 6 Financial accounting and reporting in the United States ................................................................................ 6 IFRS and U.S. GAAP comparison ................................................................................................................. 6 Overall financial statement presentation ................................................................................................... 8 General .......................................................................................................................................................... 8 Statement of financial position / balance sheet .............................................................................................. 9 Statement of comprehensive income / income statement ........................................................................... 12 Statement of changes in equity...
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...U N I T E D N AT I O N S C O N F E R E N C E O N T R A D E A N D D E V E L O P M E N T WORLD INVESTMENT REPORT 2013 GLOBAL VALUE CHAINS: INVESTMENT AND TRADE FOR DEVELOPMENT New York and Geneva, 2013 ii World Investment Report 2013: Global Value Chains: Investment and Trade for Development NOTE The Division on Investment and Enterprise of UNCTAD is a global centre of excellence, dealing with issues related to investment and enterprise development in the United Nations System. It builds on four decades of experience and international expertise in research and policy analysis, intergovernmental consensusbuilding, and provides technical assistance to over 150 countries. The terms country/economy as used in this Report also refer, as appropriate, to territories or areas; the designations employed and the presentation of the material do not imply the expression of any opinion whatsoever on the part of the Secretariat of the United Nations concerning the legal status of any country, territory, city or area or of its authorities, or concerning the delimitation of its frontiers or boundaries. In addition, the designations of country groups are intended solely for statistical or analytical convenience and do not necessarily express a judgment about the stage of development reached by a particular country or area in the development process. The major country groupings used in this Report follow the classification of the United Nations Statistical Office. These are:...
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...U N I T E D N AT I O N S C O N F E R E N C E O N T R A D E A N D D E V E L O P M E N T WORLD INVESTMENT REPORT 2013 GLOBAL VALUE CHAINS: INVESTMENT AND TRADE FOR DEVELOPMENT New York and Geneva, 2013 ii World Investment Report 2013: Global Value Chains: Investment and Trade for Development NOTE The Division on Investment and Enterprise of UNCTAD is a global centre of excellence, dealing with issues related to investment and enterprise development in the United Nations System. It builds on four decades of experience and international expertise in research and policy analysis, intergovernmental consensusbuilding, and provides technical assistance to over 150 countries. The terms country/economy as used in this Report also refer, as appropriate, to territories or areas; the designations employed and the presentation of the material do not imply the expression of any opinion whatsoever on the part of the Secretariat of the United Nations concerning the legal status of any country, territory, city or area or of its authorities, or concerning the delimitation of its frontiers or boundaries. In addition, the designations of country groups are intended solely for statistical or analytical convenience and do not necessarily express a judgment about the stage of development reached by a particular country or area in the development process. The major country groupings used in this Report follow the classification of the United Nations Statistical Office. These are:...
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...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 ln(P/X) Future value of an annuity for N years Growth rate in earnings, dividends, and stock prices U.S. Generally Accepted Accounting Standards Firm’s horizon value at t ¼ N Interest rate; also referred to as r International Financial Reporting Standards Periodic interest rate Interest rate key on some calculators Interest payment in dollars Inflation premium Initial public...
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...Army Regulation 350–1 Training Army Training and Leader Development Rapid Action Revision (RAR) Issue Date: 4 August 2011 Headquarters Department of the Army Washington, DC 18 December 2009 UNCLASSIFIED SUMMARY of CHANGE AR 350–1 Army Training and Leader Development This rapid action revision, 4 September 2011-o Implements the Don’t Ask, Don’t Tell Repeal Act of 2010 by deleting all references to developing and conducting training concerning the Army’s Homosexual Conduct Policy (paras 2-21p and 2-22k.) o Rescinds paragraphs 2-6r, 2-46ac, and G-14e.) o Makes administrative changes (app A: marked obsolete forms and publications; corrected forms and publication titles; and corrected Web site addresses; glossary: deleted unused acronyms and corrected titles/abbreviations as prescribed by Army Records Management and Declassification Agency). *Army Regulation 350–1 Headquarters Department of the Army Washington, DC 18 December 2009 Effective 18 January 2010 Training Army Training and Leader Development History. This publication is a rapid action revision (RAR). This RAR is effective 20 September 2011. The portions affected by this RAR are listed in the summary of change. Summary. This regulation consolidates policy and guidance for Army training and leader development and supports a full-spectrum, force protection, expeditionary Army. Applicability. This regulation applies to the active Army, the Army National ...
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...Quantitative Business Valuation Other Titles in the Irwin Library of Investment and Finance Convertible Securities by John P. Calamos Pricing and Managing Exotic and Hybrid Options by Vineer Bhansali Risk Management and Financial Derivatives by Satyajit Das Valuing Intangible Assets by Robert F. Reilly and Robert P. Schweihs Managing Financial Risk by Charles W. Smithson High-Yield Bonds by Theodore Barnhill, William Maxwell, and Mark Shenkman Valuing Small Business and Professional Practices, 3rd edition by Shannon Pratt, Robert F. Reilly, and Robert P. Schweihs Implementing Credit Derivatives by Israel Nelken The Handbook of Credit Derivatives by Jack Clark Francis, Joyce Frost, and J. Gregg Whittaker The Handbook of Advanced Business Valuation by Robert F. Reilly and Robert P. Schweihs Global Investment Risk Management by Ezra Zask Active Portfolio Management 2nd edition by Richard Grinold and Ronald Kahn The Hedge Fund Handbook by Stefano Lavinio Pricing, Hedging, and Trading Exotic Options by Israel Nelken Equity Management by Bruce Jacobs and Kenneth Levy Asset Allocation, 3rd edition by Roger Gibson Valuing a Business, 4th edition by Shannon P. Pratt, Robert F. Reilly, and Robert Schweihs The Relative Strength Index Advantage by Andrew Cardwell and John Hayden Quantitative Business Valuation A Mathematical Approach for Today’s Professional JAY B. ABRAMS, ASA, CPA, MBA McGRAW-HILL New York San Francisco Washington, D.C. Auckland Bogota ´ Caracas Lisbon London...
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...Workbook for NISM-Series-VIII: Equity Derivatives Certification Examination National Institute of Securities Markets www.nism.ac.in 1 This workbook has been developed to assist candidates in preparing for the National Institute of Securities Markets (NISM) NISM-Series-VIII: Equity Derivatives Certification Examination (NISM-Series-VIII: ED Examination). Workbook Version: September 2012 Published by: National Institute of Securities Markets © National Institute of Securities Markets, 2012 Plot 82, Sector 17, Vashi Navi Mumbai – 400 703, India All rights reserved. Reproduction of this publication in any form without prior permission of the publishers is strictly prohibited. 2 Disclaimer The contents of this publication do not necessarily constitute or imply its endorsement, recommendation, or favouring by the National Institute of Securities Market (NISM) or the Securities and Exchange Board of India (SEBI). This publication is meant for general reading and educational purpose only. It is not meant to serve as guide for investment. The views and opinions and statements of authors or publishers expressed herein do not constitute a personal recommendation or suggestion for any specific need of an Individual. It shall not be used for advertising or product endorsement purposes. The statements/explanations/concepts are of general nature and may not have taken into account the particular objective/ move/ aim/ need/ circumstances of individual user/ reader/ organization/...
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...Workbook for NISM-Series-VIII: Equity Derivatives Certification Examination National Institute of Securities Markets www.nism.ac.in 1 This workbook has been developed to assist candidates in preparing for the National Institute of Securities Markets (NISM) NISM-Series-VIII: Equity Derivatives Certification Examination (NISM-Series-VIII: ED Examination). Workbook Version: April 2014 Published by: National Institute of Securities Markets © National Institute of Securities Markets, 2012 Plot 82, Sector 17, Vashi Navi Mumbai – 400 703, India All rights reserved. Reproduction of this publication in any form without prior permission of the publishers is strictly prohibited. 2 Disclaimer The contents of this publication do not necessarily constitute or imply its endorsement, recommendation, or favouring by the National Institute of Securities Market (NISM) or the Securities and Exchange Board of India (SEBI). This publication is meant for general reading and educational purpose only. It is not meant to serve as guide for investment. The views and opinions and statements of authors or publishers expressed herein do not constitute a personal recommendation or suggestion for any specific need of an Individual. It shall not be used for advertising or product endorsement purposes. The statements/explanations/concepts are of general nature and may not have taken into account the particular objective/ move/ aim/ need/ circumstances of individual user/...
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...LABOUR LAWS IN INDIA Index Particulars 1. Introduction a) History of Labour law 3 5 6 6 8 9 27 Page No. b) Evolution of Labour law in India c) Purpose of Labour Legislations d) Constitutional provisions with regard to labour laws e) 2. 3. 4. Labour Policy of India List of Labour laws in India Classification of labour laws in India Overview of important labour laws in India a) Apprentices Act, 1961 29 36 51 of 55 b) Employees State Insurance Act, 1948 c) Employees Provident Fund And Misc. Provisions Act, 1952 Employment Exchanges (Compulsory Notification d) The Vacancies) Act, 1959 e) f) g) Factories Act, 1948 Industrial Disputes Act, 1947 Labour Laws (Exemption From Furnishing Returns & Maintaining Registers By Certain Establishments) Act, 1988 h) Payment of Bonus Act, 1965 i) j) Payment of Gratuity Act, 1972 Workmen’s Compensation Act, 1923 83 87 91 58 74 80 1 k) l) The Trade Unions Act, 1926 Shops and Establishment Act, 1954 97 101 104 118 129 132 135 144 147 151 157 172 177 179 180 186 190 m) Laws related to wages n) Laws related to child labour o) Law related to contract labour p) Maternity Benefit Act, 1961 5. 6. 7. 8. 9. Checklist of labour law compliance Unfair labour practice Labour laws in the unorganized sector Women labour and the Law Industrial relations 10. Special points to be noted while drafting Employment Agreement 11. Important case laws under various labour legislations 12. Important organizations 13. Authorities under...
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...Acquisitions Editor: Crystal Taylor Product Managers: Kelley A. Squazzo & Catherine A. Noonan Designer: Doug Smock Compositor: SPi Technologies First Edition © 2011 Lippincott Williams & Wilkins, a Wolters Kluwer business. 351 West Camden Street Baltimore, MD 21201 Printed in China All rights reserved. This book is protected by copyright. No part of this book may be reproduced or transmitted in any form or by any means, including as photocopies or scanned-in or other electronic copies, or utilized by any information storage and retrieval system without written permission from the copyright owner, except for brief quotations embodied in critical articles and reviews. Materials appearing in this book prepared by individuals as part of their official duties as U.S. government employees are not covered by the abovementioned copyright. To request permission, please contact Lippincott Williams & Wilkins at Two Commerce Square, 2001 Market street, Philadelphia, PA 19103 USA, via email at permissions@lww.com, or via website at lww.com (products and services). Library of Congress Cataloging-in-Publication Data Lambert, Harold Wayne, 1972– Lippincott’s illustrated Q&A review of anatomy and embryology / H. Wayne Lambert, Lawrence E. Wineski ; with special contributions from Jeffery P. Hogg, Pat Abramson, Bruce Palmer. — 1st ed. p. ; cm. Includes index. ISBN 978-1-60547-315-4 1. Human anatomy—Examinations, questions, etc. I. Wineski, Lawrence E. II. Title. [DNLM: 1. Anatomy—Examination Questions...
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...(TAMMS-A) Headquarters Department of the Army Washington, DC 15 March 1999 UNCLASSIFIED SUMMARY of CHANGE DA PAM 738–751 Functional Users Manual for the Army Maintenance Management System— Aviation (TAMMS-A) This revision-o o o Adds an Aircraft Transfer Decision Table (chap 1). Converts the removal/achievement codes back to failure codes (chap 1). Adds procedures for the Unit Level Logistics System-Aviation (chaps 1, 2, 3, and 4). Introduces DA Form 2408-14-1 (Uncorrected Fault Record Aircraft) (chap 2). DA Form 2408-14 (Uncorrected Fault Record) will no longer be used for aviation equipment. Incorporates Standard Army Maintenance System procedures (chap 3). Adds procedures for documentation of component repair at Aviation Intermediate Maintenance and depot levels of maintenance (chap 3). Adds phase maintenance and periodic inspection documentation procedures (chap 3). Adds information on migrating automated DA Form 2410 (Component Removal and Repair/Overhaul Record) data (chap 3). Changes DA Form 2410 and instructions. Therefore, the U.S. Army Aviation and Missile Command’s Guide/Workbook for the DA Form 2410, The Army Maintenance Management System Aviation (TAMMS-A), October 1992, is obsolete (chap 3). Adds instructions for DA Form 2408-16 (Aircraft Component Historical Record) and DA Form 2410 to track aircraft survivability equipment electronic countermeasures and avionics systems Line Replaceable Units that have software installed (chaps 3 and 4). Incorporates...
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...Digital Image Processing: PIKS Inside, Third Edition. William K. Pratt Copyright © 2001 John Wiley & Sons, Inc. ISBNs: 0-471-37407-5 (Hardback); 0-471-22132-5 (Electronic) DIGITAL IMAGE PROCESSING DIGITAL IMAGE PROCESSING PIKS Inside Third Edition WILLIAM K. PRATT PixelSoft, Inc. Los Altos, California A Wiley-Interscience Publication JOHN WILEY & SONS, INC. New York • Chichester • Weinheim • Brisbane • Singapore • Toronto Designations used by companies to distinguish their products are often claimed as trademarks. In all instances where John Wiley & Sons, Inc., is aware of a claim, the product names appear in initial capital or all capital letters. Readers, however, should contact the appropriate companies for more complete information regarding trademarks and registration. Copyright 2001 by John Wiley and Sons, Inc., New York. All 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 or mechanical, including uploading, downloading, printing, decompiling, recording or otherwise, except as permitted under Sections 107 or 108 of the 1976 United States Copyright Act, without the prior written permission of the Publisher. Requests to the Publisher for permission should be addressed to the Permissions Department, John Wiley & Sons, Inc., 605 Third Avenue, New York, NY 10158-0012, (212) 850-6011, fax (212) 850-6008, E-Mail: PERMREQ @ WILEY.COM. This publication is designed...
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