...SERAP ULU KILIÇ PJETER BOGDANI, 20 TIRANA / ALBANIA +90 (546) 632 16 41 +355 (67) 479 63 15 serapulu@windowslive.com PERSONAL INFORMATION Birth of Date and Place Marital Status Nationality 22/12/1986, Istanbul – TURKEY Married Republic of Turkey EDUCATION 2004 – 2008 2000 – 2004 Gazi University,Chemistry Department / Ankara GPA: 2.83 / 4 Bahçeşehir Atatürk Foreign Language Based High School / Istanbul WORK EXPERIENCE November 2008- October 2014 ● Development & Merchandiser & Marketing, Konaktul , Avcılar/Istanbul I started to work as R&D asistant and then moved to Sales Department at Konaktul. The company is a lace and fancy fabrics producer working with man reputable worldwide brands like ZARA, MARKS AND SPENCER,TOP SHOP,H&M,ANN TAYLOR,GAP,CALVIN KLEIN,UNITED COLORS OF BENETTON,BETTY BARCLAY,GERRY WEBER,VERA MONT etc. In R&D dept, my main goal was following up all the trends in fashion and was continuously in touch with the design team of our customers. Considering and analyzing the requests from customers depends on to search fashion magazines, searching the web- sites regularly, watching catwalks. Gathering data from these mentioned sources, i started to make so many developments (like different color trials, prints, foiling, lamination, sequin printing, flocking…etc.) of our productions. Our presentation of the new developments was causing the base of the new collection which was prepared twice a year and was supported by ...
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...management accounting play role in planning process? Fabio Frezatti a,⁎, Andson B. Aguiar a,b,1, Reinaldo Guerreiro a,2, Maria A. Gouvea a,2 a University of Sao Paulo, School of Economics, Business Administration, and Accounting, Av. Prof. Luciano Gualberto 908, FEA3, Cidade Universitária, São Paulo City, 05508-900, State of São Paulo, Brazil b Fucape Business School, Av. Fernando Ferrari, 1358, Boa Vista, Vitória-ES, 29075-505, Brazil a r t i c l e i n f o a b s t r a c t This study examines the relationship between management accounting and planning profiles in Brazilian companies. The main goal is to understand the consequences of not including a fully structured management accounting scheme in the planning process. The authors conducted a field research among medium and large-sized companies, using a probabilistic sample from a population of 2281 companies. Using analytic hierarchy process (AHP) and statistical cluster analysis, the authors grouped the entities' strategic budget planning processes into five profiles, after which the authors applied statistical tests to assess the five clusters. The study concludes that poor or fully implemented strategic and budget-planning processes relate to the management accounting profiles of the Brazilian organizations studied. © 2009 Published by Elsevier Inc. Article history: Received 1 March 2009 Received in revised form 1 September 2009 Accepted 1 November 2009 Available online xxxx Keywords: Management accounting Strategic...
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...BSAD161: Intermediate Accounting I to: | Susan B. Hughes | from: | Bryan Bathalon | subject: | Research Case 12-4 | date: | February 10, 2014 | | | Hemo-Tech Inc. and Extract Co have recently entered into a contractual arrangement over the manufacturing and shipment of product BIO-7, equipment used in the extraction and storing of patients’ blood samples. A clearly defined list of equipment and services have been constructed and documented, serving as a foundation in the agreement between the two organizations. The pertinent question regarding the arrangement between Hemo-Tech Inc. and Extract is whether or not Hemo has identified all of the potential deliverables in this arrangement. After carefully examining the contractual arrangement I have come to the conclusion that Hemo has not correctly identified all of its potential deliverables. At the end of the agreement for part one Hemo states that they adopted the FASB Accounting Standards Update (ASU) 2009-13, Multiple-Deliverable Revenue Arrangements, in the submission of its engagements with Extract Co. This is noteworthy because currently, Hemo has identified the deliverables as five units of equipment, 50 boxes of equipment supplies, installation of the product, one-year monitor and test services, and three-years of report services. I believe each of these is correctly identified. However, I have determined that there are three more potential deliverables that need to be included as well. These are the technological...
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...Click here to download the solutions manual / test bank INSTANTLY!! http://testbanksolutionsmanual.blogspot.com/2011/02/accounting-information-systems-romney.html ------------------------------------------------------------------------------------------------------------------------ Accounting Information Systems Romney 11th Edition Solutions Manual Accounting Information Systems Romney 11th Edition Solutions Manual Accounting Information Systems Romney 11th Edition Solutions Manual Accounting Information Systems Romney Steinbart 11th Edition Solutions Manual Accounting Information Systems Romney Steinbart 11th Edition Solutions Manual ------------------------------------------------------------------------------------------------------------------------ ***THIS IS NOT THE ACTUAL BOOK. YOU ARE BUYING the Solution Manual in e-version of the following book*** Name: Accounting Information Systems Author: Romney Steinbart Edition: 11th ISBN-10: 0136015182 Type: Solutions Manual - The file contains solutions and questions to all chapters and all questions. All the files are carefully checked and accuracy is ensured. - The file is either in .doc, .pdf, excel, or zipped in the package and can easily be read on PCs and Macs. - Delivery is INSTANT. You can download the files IMMEDIATELY once payment is done. If you have any questions, please feel free to contact us. Our response is the fastest. All questions will always be answered in 6...
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...http://solutionsmanualtestbanks.blogspot.com/2011/10/accounting-principles-weygandt-9th.html Accounting Principles Weygandt Kieso Kimmel 9th Edition Solutions Manual -------------------------------------------------------------------------- Name: Accounting Principles Author: Weygandt Kieso Kimmel Edition: 9th ISBN-10: 047031754X Type: Solutions Manual - The file contains solutions and questions to all chapters and all questions. All the files are carefully checked and accuracy is ensured. - The file is either in .doc, .pdf, excel, or zipped in the package and can easily be read on PCs and Macs. - Delivery is INSTANT. You can download the files IMMEDIATELY once payment is done. If you have any questions, please feel free to contact us. Our response is the fastest. All questions will always be answered in 6 hours. This is the quality of service we are providing and we hope to be your helper. Delivery is in the next moment. Solution Manual is accurate. Buy now below and the DOWNLOAD LINK WILL APPEAR IMMEDIATELY once payment is done! Prepare to receive your Accounting Principles Solution Manual in the next moment. -------------------------------------- Accounting Principles Solution Manual Here’s a sample list of all other solutions manuals we have, if you need any one of them please contact us at solutionsmanualzone@gmail.com -A Transition to Advanced Mathematics by Douglas Smith, Maurice Eggen 5 Solution Manual -Accounting by Carl S. Warren, James M. Reeve 24...
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...Edition Test Bank Click here to download the solutions manual / test bank INSTANTLY!!! http://solutionsmanualtestbanks.blogspot.com/2011/10/organizational-theory-d esign-and-change_18.html ----------------------------------------------------------------------Organizational Organizational Organizational Organizational Theory, Theory, Theory, Theory, Design, Design, Design, Design, and and and and Change Change Change Change Jones Jones Jones Jones 6th 6th 6th 6th Edition Edition Edition Edition Test Test Test Test Bank Bank Bank Bank -------------------------------------------------------------------------***THIS IS NOT THE ACTUAL BOOK. YOU ARE BUYING the Test Bank in e-version of the following book*** Name: Organizational Theory, Design, and Change Author: Jones Edition: 6th ISBN-10: 0136087310 Type: Test Bank - The test bank is what most professors use an a reference when making exams for their students, which means there’s a very high chance that you will see a very similar, if not exact the exact, question in the test! - The file is either in .doc, .pdf, excel, or zipped in the package and can easily be read on PCs and Macs. - Delivery is INSTANT. You can download the files IMMEDIATELY once payment is done. If you have any questions, please feel free to contact us. Our response is the fastest. All questions will always be answered in 6 hours. This is the quality of service we are providing and we hope to be your helper. Delivery is in the next moment. Test Bank is...
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...1. Explain the meaning of “creative accounting” and “earnings management”. Earnings management defines as the choice by a manager of accounting policies or real actions that affecting earnings, in order to achieve some specific reported earnings objective. Earnings management includes both accounting policy choice and real actions. There are two categories of accounting policies which are the choice of accounting policies per se and the discretionary accruals. One is the choice of accounting policies per se such as straight line versus declining balance amortization or policies for revenue recognition. Meanwhile, the other category is discretionary accruals such as provisions for credit losses, warranty costs, inventory values and timing and amounts of non-recurring and extraordinary items such as write offs and provisions for reorganization. There is an “iron law” surrounding accruals based earnings management which will be familiar from introductory accounting. Creative accounting refers to the use of accounting knowledge to influence the reported figures, while remaining within the jurisdiction of accounting rules and law, so that instead of showing the actual performance or position of the company, they reflect what the management wants to tell the stakeholders. 2. i) Describe the “good” and the “bad” sides of earnings management. Good sides of earnings management relates to efficient contracting. When a contract imposes strict or incomplete terms on a...
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...Page 75 UNDERSTANDING THE LIMITATIONS OF FINANCIAL RATIOS Joseph Faello, Mississippi State University ABSTRACT The purpose of this paper is to provide financial statement users and accounting academics with some useful insights when working with financial ratios. Initially, the uses and benefits of financial ratios and the limitations of using financial ratios are discussed from the financial statement users’ and accounting academics’ perspectives. Then, practical advice is provided to both financial statement users and accounting academics alike to mitigate the limitations of using financial ratios. Financial statement users and accounting academics will find the issues discussed in this paper useful in their work with financial ratios. Keywords: Financial ratios, Comparability, Homoscedasticity, Outliers INTRODUCTION Financial ratios play an important role in the analysis of financial statements and accounting research. However, the use of financial ratios comes with its hazards. Both accounting academics and financial statements’ users need to understand the problems and limitations in working with financial ratios. The purpose of this paper is to address these issues and to provide guidance on how to mitigate the problems surrounding financial ratios. Both accounting academics and financial statement users will find this study useful in their dealings with financial ratios. The study is organized as follows: 1. 2. 3. 4. Uses and benefits of financial...
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...Predictors of Reading Literacy in the Netherlands Drs. Andrea Netten, National Language Center, The Netherlands Prof. dr. Ludo Verhoeven, National Language Center, The Netherlands Dr. Mienke Droop, National Language Center, The Netherlands Abstract The purpose of this study was to construct a longitudinal model that predicts reading literacy at the end of primary school. The data of 822 students who participated on a combined PRIMA and PIRLS 2001 study and PRIMA 2003 study were analyzed. The following student variables were considered for the model predicting Reading Literacy in grade 6: Nonverbal Intelligence, Home Reading Resources, Decoding, Language Comprehension, Mathematics, Reading Motivation, Academic Self-confidence and Reading Literacy in grade 4. The fit of the model was found to be good. The model explained 62% of the variance in Reading Literacy in Grade 6. The three school-learned skills that were entered in the model; Language, Decoding and Mathematics have proven to be important predictors for reading literacy. With respect to the two variables measuring attitudes, Reading Motivation and Academic Self-Confidence, it can be concluded that they contributed, either direct or indirect, to the prediction of reading literacy in grade 6, although they explained only a small part of the variance. Introduction For a student to become a successful and productive adult in society, good reading skills are essential. To refer to the demands for literacy in today’s society...
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...ft Beta Estimation Practice And Its Reliability Biasness Towards Aggressive Stocks: An Empirical Evidence From NSE * Dr. Neeraj Sanghi ** Dr. Gaurav Bansal INTRODUCTION While investing in a capital market, investors always have concern about the market movements or changes in the value of capital market index. This tendency of investors' behavior is related to a psychological factor that reveals that market movements and prices of stocks are closely related to each other. Upward / downward movement in market index gives trigger to the expectation of investors that the value of their holding would move accordingly. This is, more formally, known as systematic risk arising on account of economic wide uncertainties and explains the tendency of stock's price movement together with changes in market index. Systematic risk, also known as market risk, cannot be reduced through diversification of stocks' portfolio. Investors arc exposed to market risk even when they hold well diversified portfolio of securities. In finance literature, beta coefficient is a measurement statistic of systematic risk; it refers to the slope in a linear relationship fitted to data on the rate of return on a stoek and Ihc rate of return of the market (or market index). This usage stems from Sharpe's 1963 paper in Management Science. Beta is the stock's sensitivity to the market index: it is the degree (in percentage) by which the stock's relum lends to increase or decrease for every 1% increase or decrease...
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...JCRSK Consulting Firm is a formulation of team members of other entities with experience in Information Technology, Accounting and Management organization. The combined years of experience from the team will benefit any type of company that is in the market for a quality product whether the goal is to start a new company or change the direction and focus of an existing company. The JCRSK consulting firm will assist with a company’s short and long term objectives. The combined talents of the firm will produce immediate results for short term goals and a comprehensive evaluation to produce a long term plan will be formulated with positive results within a time frame of three to five years. As with all businesses, a company must continue to stay active in the market and educated on the latest technologies and work practices. All organizations must endeavor to grow and not become stagnant by using the same ideas and concepts for long periods. This notion is echoed by all firm members that are the reason the firm is the right fit for ones business needs. Thus technology is constantly changing and advancing; but the benefit will be to the company who takes advantage of the suggested technology that will advance the companies goals. JCRSK consulting firm will address the problems and issues in the areas of information technology, management, and accounting. In information technology area, the consulting firm will focus on technology implementation, installation, and network...
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...Newcastle Business School Sample Report Sample Report The following report demonstrates the basic format of a report, as outlined in the report section of the Student Manual. Formats may vary slightly from subject to subject, but the fundamental principles are the same. Always check with your lecturer about specific formatting. It is expected that you will attached an assignment cover sheet to each assignment you submit. Page 2 Table of Contents EXECUTIVE SUMMARY 1. INTRODUCTION 2. NATURE OF CONVERTIBLE BONDS 3. FINANCIAL ADVANTAGES AND DISADVANTAGES 3.1 3.2 ADVANTAGES DISADVANTAGES ii 1 1 2 2 2 3 5 5 6 7 4. ACCOUNTING TREATMENT 5. LOGIC OF THE ACCOUNTING REQUIREMENTS 6. CONCLUSION 7. RECOMMENDATIONS REFERENCES (i) Page 3 EXECUTIVE SUMMARY This report provides information about convertible bonds for the managers of Hamilton Manufacturing. Included is information about the nature of convertible bonds, financial advantages and disadvantages Hamilton could expect from issuing such bonds, and their accounting treatment. A convertible bond is a debt security that carries the option of exchange for an equity security, usually common stock. The bond indenture specifies when the bonds may be converted and a conversion price or ratio. The conversion price is usually from 10 to 20 percent above the market price of the common stock at the time of issue. Both the issuer and the investor expect the market price of the stock to rise above the conversion price;...
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...Procedures in Collecting Forensic Evidence The following events and irregularities were among those found in the Apollo Shoes Inc. Case financial information. These events need an additional attention and possibly investigation to prevent fraud: * In the Minutes of the Audit Committee from October 18, 2011 - Mr. Unum (VP Finance) refused to disclose the information about the circumstances surrounding the unexpected withdrawal of the previous auditing company from the engagement. He also refused to give the new auditing firm permission to contact that company. The relationships between Apollo Shoes Inc. and Smith & Smith, CPA Firm to be reviewed (possible conflict of interest or another fraudulent scheme). * Related-parties transaction: On February 1, 2010, Apollo Shoes Inc. purchased its operating facility and equipment from a company controlled by two previous directors and shareholders of the Company for $623,905.92. Currently, the Company leases a second facility and equipment from the same company for approximately $200,000 per month. The Company’s lease ends in June 2011 at which time all operations will be moved to the central headquarters building. The two previous directors are no longer associated with Apollo Shoes. * Write-offs: Bad Debt Expense in A/R for year 2010 is equal to the write-off amount for the same period ($1,622,000.00). Requires detailed review. * Personal loan (Board meeting minutes from June 30, 2011): ...
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...of the world’s largest welding markets, Lincoln Electric offers us a quasi-experiment. We leverage a unique data set covering 1996–2006 that combines data on each host country’s labor market institutions with data on each subsidiary’s strategic choices and historical operating performance. We find that Lincoln Electric performed significantly better in countries with labor laws and regulations supporting manufacturers’ interests and in countries that allowed the free use of both piecework and a discretionary bonus. Furthermore, we find that in countries with labor market institutions unfriendly to manufacturers, Lincoln Electric was still able to overcome most (although not all) of the institutional distance by what we term flexible intermediate adaptation. Key words: global strategy; institutions; labor market; adaptation; complementarity...
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...enterprise systems on corporate performance: A study of ERP, SCM, and CRM system implementations Kevin B. Hendricks a,1, Vinod R. Singhal b,*, Jeff K. Stratman b,2 b Richard Ivey School of Business, The University of Western Ontario, London, Ont., Canada N6A-3K7 College of Management, Georgia Institute of Technology, 800 West Peachtree St., NW, Atlanta, GA 30332-0520, United States Available online 23 March 2006 a Abstract This paper documents the effect of investments in Enterprise Resource Planning (ERP), Supply Chain Management (SCM), and Customer Relationship Management (CRM) systems on a firm’s long-term stock price performance and profitability measures such as return on assets and return on sales. The results are based on a sample of 186 announcements of ERP implementations, 140 SCM implementations, and 80 CRM implementations. Our analysis of the financial benefits of these implementations yields mixed results. In the case of ERP systems, we observe some evidence of improvements in profitability but not in stock returns. The results for improvements in profitability are stronger in the case of early adopters of ERP systems. On average, adopters of SCM system experience positive stock returns as well as improvements in profitability. There is no evidence of improvements in stock returns or profitability for firms that have invested in CRM. Although our results are not uniformly positive across the different enterprise systems (ES), they are encouraging in the sense that despite...
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