...financial statements under differing accounting policies. The criteria by which both preparers and users make decisions are emphasized. Prerequisite[s] / Co-requisite[s] Note: Not available to exchange students visiting Schulich. Prerequisite: SB/ACTG 3110 3.00 Course objectives and detailed description The objective of this course is to provide students with an indepth understanding of the accounting for the liabilities and equities side of the balance sheet. This includes both international accounting standards (Part I of CICA Handbook) and the accounting standards for private enterprises (Part II of CICA Handbook). This course is the continuation of a two-course sequence (ACTG 3110/3120) that deals with what has traditionally been called “intermediate financial accounting”. The emphasis of ACTG 3120 is on the liabilities and equities side of the balance sheet while ACTG 3110 focused on the asset side of the balance sheet. ACTG 3110 stresses the underlying conceptual foundation upon which all private enterprise rests. ACTG...
Words: 5303 - Pages: 22
...Computerized physician order entry Virginia Okougbo HCS 533: Health Information System Professor: CHONG DALEIDEN Computerized physician order entry (CPOE) The computerized physician order entry also referred to as computerized provider order entry is an information structure utilized in many hospitals whereby physicians enter the medical practitioner instructions for the treatment of patients electronically (Yazer, 2013). The entered orders are communicated via a network of computers to the departments such as laboratories, pharmacy or radiology or to the medical staff that is responsible to fulfill the order. In this technology, a physician requests a service to be given to the patient in question by other medical staff in the same department or in other departments by entering the request into a computer system rather than in writing. Traditionally, the orders were made through handwriting and given to the patient who would provide them to the service provider. This technology is most useful in hospitalized patients has it provides the information on what to be done for each patient, therefore, eliminating the errors that may arise. The Computerized physician order entry is part of requirements of the electronic health records provided for in the health information technology for economic and clinic health (HITECH) Act (Teasdale, 2008). This act encourages and stimulates the use of electronic health records in American hospitals to provide quality and safe health...
Words: 959 - Pages: 4
...University of North Texas ACCT 4400 (3 hours): Auditing - Professional Responsibilities Summer II 2012 Section 001 - Section Time Place 001 MTWR 10:00am -11:50am BLB 255 Instructor: Jay Baker, MSFS, MBA,CPA,CFP Email: Best way to contact me – EMAIL ME ONLY at Keith.Baker@unt.edu Phone: 940.369.8156 Office and Office Hours: BLB 387C - Tue. & Wed. 12:00 p.m. – 1:00 p.m. Required Materials: 1. Auditing & Assurance Services: A Systematic Approach. Messier, Glover, and Prawitt. 8th ed. 2012. Prerequisites: ACCT 3120 and ACCT 4100; BLAW 3430; must have a 2.5 GPA in all ACCT 3000 and ACCT 4000 courses taken at UNT or their equivalent taken at other colleges and universities to take this course. ACCT 4400 may not be taken more than twice whether at UNT or at another college or university. Class Website: A class website will be established and maintained throughout the course on Blackboard (go to http://www.unt.edu/ and click the link at the top for “Blackboard”). Course materials such as notes will be available on Blackboard. You are responsible for anything that I note through Blackboard emails and announcements. Course Description: Introduction to auditing and the professional responsibilities of a career in any specialty of the accounting profession. Topics include the legal and ethical responsibilities of accountants; professional auditing standards; the audit risk model; the acquisition, evaluation and documentation of audit evidence; reports on the results of the audit engagement...
Words: 1658 - Pages: 7
... 4. ______ (18 points) 5. ______ (22 points) 6. ______ (18 points) 7. ______ (14 points) 8. ______ (20 points) 9. ______ (20 points) 10. ______ (28 points) Total ______ (200 points) SHOW ALL WORK!!!! I neither received nor provided help on this test. Name ___________________________________ Date ___________________ Answer Page for Selected Problems Provide only your final answers (for example, the final numbers, selection, etc.) to the following problems. Remember to show your work and answers for these problems on the problem pages. Example only: the break-even point is 100,000 units as this is the point where the cost of the two options is equal. Below that level we prefer option A and above that we would use option C #1 #2 #3 #5 #6 #7 #8 #9 #10 1. (22 points) The H&S Motor Company produces small motors at a production cost of $30 per unit. Defective motors can be reworked at a cost of $12 each. The company produces 100 motors per day and averages 80 percent good...
Words: 4635 - Pages: 19
...……………………3 The target market strategy of Nokia…………..........……..………..…………….3 The competitive strategy of Nokia………………………………………...........….5 The marketing mix of Nokia...………………………………………………...……..7 Conclusions…………………………………………………………………………..12 References……………………………………………………………………………13 Executive summary Mobile phone, which is defined as a high technology electronic product, is popular all over the world. China must be one of the biggest markets for those mobile phone manufacturers. As a leader in mobile telecommunications market, Nokia has its scientific business strategy that leads to success, and pays a great attention to the market of China. Based on the Chinese mobile phone market, this paper analyzes Nokia’s business strategy to show reason of Nokia’s success. The business strategy includes the strategic intent, the competitive strategy and marketing mix. The strategic concept of Nokia is to take the demand-side strategy. Nokia subdivides the whole market into several objective markets according to the researches about the partialities of different individuals. And then different types of mobile phones are put into the market aimed at attracting different consumer groups. The competitive strategy of Nokia is to improve the innovative ability to win the competitive advantage. Strong technological innovation ability makes Nokia stand in the most forward position of mobile industry all the time, and characterized this brand...
Words: 4090 - Pages: 17
...Data Monetization: A Retailer’s Journey Mohammad S. Najjar University of Memphis Department of Management Information Systems 363 Fogelman Administration Building Memphis, TN 38152-3120 (901) 678 2478 msnajjar@memphis.edu William J. Kettinger1 University of Memphis Department of Management Information Systems 346 Fogelman Administration Building Memphis, TN 38152-3120 (901) 678 4547 bill.kettinger@memphis.edu A Paper submitted to the MISQ Executive special issue on “Big Data” Acknowledgements: The authors are indebted to Cynthia Beath and the special issue editors and reviewers for their advice on how to substantially improve this article. An earlier version of the paper was presented at the Pre-ICIS 2012 SIM Academic Workshop on “When Data is Ubiquitous: How to Succeed in a World of Big Data”. We are thankful to Omar El Sawy and other participants at the workshop for their insightful comments. We would also like to offer our sincere gratitude to the anonymous retailer and big data analytics company that provided so much time and insight concerning their experiences with monetization of big data. 1 Corresponding Author 1 Data Monetization: A Retailer’s Journey The ability to monetize a company’s data has been an elusive goal. However, in the era of big data, business intelligence and analytics, and cloud computing, this goal is becoming more achievable. The retail industry, with its exacting merchandising strategies and tight supply chain relationships...
Words: 7535 - Pages: 31
...Table of Contents Chapter 1 Introduction & Conceptual Framework of The Study 2-4 1. Background of the Report 2 2. Objectives of the Report 2 3. Coverage of the Report 3 4. Source and Methodology of Data Collection 3 5. Limitations of the Report 4 Chapter 2 Investment Corporation of Bangladesh (ICB) 6-11 1. Background of ICB 6 2. Objectives of ICB 6 3. Business Policies of ICB 6 4. Functions of ICB 7 5. Capital Structure of ICB 7 6. Shareholding Position of ICB 8 7. Management of ICB 9 8. Share Price 10 9. Transfer of Shares 10 10. Milestone of ICB 10 Chapter 3 Organizational Features of ICB 13-14 3.1 Regulatory Framework of ICB 13 3.2 Institutional Framework 13 3.3 Manpower 13 3.4 Number of Branches of ICB 14 3.5 Training of Employees 14 Chapter 4 Functions of Various Departments of ICB 16-27 4.1 Administrative Division 17 4.2 Merchandising Division 18 4.3 Funds Division 19 4.4 Accounts and Finance Division 20 4.5 Computer Division 22 4.6 Loan Appraisal Division 22 4.7 Implementation & Recovery 24 4.8 Legal Affairs Division 24 4.9 Audits and Method Department 25 4.10 Secretary’s Division 25 4.11 Branch and Subsidiary Control Division 26 4.12 Activities of Subsidiary Company’s 26 Chapter 5 Introduction of ICB Mutual Funds 29-36 5.1 Introduction 29 5.2 What Is Mutual Fund 29 5.3 Types of...
Words: 12274 - Pages: 50
...Manage Quality Customer Service National Unit of Competency BSBCUS501B Learner Guide BSB107 Version 4 Learner Guide BSBCUS501B Manage Quality Customer Service 1. Learner Guide 22 November 2011 Learner Guide BSBCUS501B Manage Quality Customer Service Table of Contents 1. 2. 3. Learner Guide ...................................................... 3 1.1 Conditions of use .......................................................................3 Introduction to the Learner Guide ........................ 5 2.1 Icon Legends .............................................................................6 Unit of Competency Information........................... 7 3.1 Unit Descriptor ..........................................................................7 3.2 Elements of Competency and Performance Criteria........................7 4. 5. Unit content .......................................................... 9 How to approach study in this Unit ..................... 56 5.1 Useful references and texts ........................................................56 5.2 Assessment..............................................................................57 22 November 2011 Learner Guide BSBCUS501B Manage Quality Customer Service 2. Introduction to the Learner Guide Welcome to the Learner Guide for Manage Quality Customer Service. This Learner Guide has been designed to assist the development of the underpinning knowledge and...
Words: 10350 - Pages: 42
...The impact of health and health behaviours on educational outcomes in high-income countries: a review of the evidence Marc Suhrcke, School of Medicine, Health Policy and Practice, University of East Anglia, United Kingdom Carmen de Paz Nieves, Fundación Ideas, Madrid, Spain ISBN 978 92 890 0220 2 Keywords HEALTH BEHAVIOR - HEALTH STATUS - EDUCATIONAL STATUS - RISK FACTORS - SOCIOECONOMIC FACTORS - REVIEW LITERATURE Suggested citation Suhrcke M, de Paz Nieves C (2011). The impact of health and health behaviours on educational outcomes in highincome countries: a review of the evidence. Copenhagen, WHO Regional Office for Europe. Address requests about publications of the WHO Regional Office for Europe to: Publications WHO Regional Office for Europe Scherfigsvej 8 DK-2100 Copenhagen Ø, Denmark Alternatively, complete an online request form for documentation, health information, or for permission to quote or translate, on the Regional Office web site (http://www.euro.who.int/pubrequest). © World Health Organization 2011 All rights reserved. The Regional Office for Europe of the World Health Organization welcomes requests for permission to reproduce or translate its publications, in part or in full. The designations employed and the presentation of the material in this publication do not imply the expression of any opinion whatsoever on the part of the World Health Organization concerning the legal status of any country, territory, city or area or of its authorities, or concerning...
Words: 18944 - Pages: 76
...CHAPTER I INTRODUCTION AND BACKGROUND OF THE STUDY 1.0 Introduction and Background of the Study Innovation have made possible for the operations of the computer easy enough in processing record systems such as, creation of data records, storing, filing and retrieval of data. The San Mateo Municipal College has increased in student`s population and at the same time, the number of works of the registrar and student`s grades to be processed has also increased. One of the responsibilities of the registrar office is to keep the student`s grades data secured for their records and purposes. In order to provide an affordable and accessible tertiary to the youth and residents of the Municipality of San Mateo, they passed and signed Ordinance No. 2004-013 which established the Pamantasan ng Bayan ng San Mateo. PBSM formally opened its doors in 2005 to the first 306 San Mateo College students. Mr. Narciso E. Quesada is the one who founded the Pamantasan ng Bayan ng San Mateo. He is also the first president of PBSM. On June 2, 2011, PBSM was renamed to San Mateo Municipal College through ordinance No. 2011-008. The student population reached a total of 1033 in school year 2012-2013. Mr. Roberto C. San Pedro is the current president of SMMC. In the total of 1033 students, there are 529 first year students on a percentage of 51.21%; 266 second year students on a percentage of 25.75%; 115 third year students on a percentage of 11.13%; and...
Words: 11630 - Pages: 47
...The PRESIDENT Dr. H. R. Subramanya VICE PRESIDENT Pravakar Mohanty MEMBERS Dr. Sanjiban Bandyopadhyay, A. S. Durga Prasad, M. Gopalakrishnan, K. G. Goyal, D. V. Joshi, V. C. Kothari, Bibhabananda Majumder, B. M. Sharma, Rakesh Singh, Chandra Wadhwa, Dr. D. Jagannathan, N. K. Prasad, B. C. Malu, S.G.Y.Narayanan SECRETARY Dr. Debasis Bagchi DIRECTORS Examinations Chandana Bose cbicwai@vsnl.net Studies Swapan Dey sdicwai@vsnl.net Technical A. P. Kar icwai@vsnl.com Administration & Finance R. N. Pal rnicwai@vsnl.net Research & Journal Siddhartha Sen ssicwai@vsnl.net EDITOR Siddhartha Sen ssicwai@vsnl.net Editorial Office & Headquarters 12, Sudder Street, Kolkata-700 016 Phone : 2252-1031, 2252-1034, 2252-1035, 2252-1602, 2252-1492 Gram : STANDCOST, website : www.myicwai.com/www.icwai.org Membership Deptt. : kbicwai@vsnl.net Fax No. : 91-33-22527993/2252-1026 Delhi Office ICWAI Bhawan 3, Institutional Area, Lodi Road New Delhi-110003 Phone : 24631532, 24618645, 24643273, 24622156 Gram : STANDCOST, Fax : 91-11-24622156, 24631532, 24618645 E-mail : icwai@vsnl.com E-mail CEP : icwaiprgm@vsnl.net.in E-mail Journal Dept. : icwaijournal@hotmail.com « Official Organ of The Institute of Cost and Works Accountants of India Management Accountant Executive Digest Book Scan For Attention of Members For Attention of Practising Members Region & Chapter News Volume 40 No. 5 May 2005 Editorial & Communique Editorial : The miracle of free trade 341 ......................................
Words: 53801 - Pages: 216
...Fundamentals of Management BBA 3120 & BBA 3320 Chapters 1-15 & Case Questions 1, 3, 8, 11 & 14 Katie Nickell October 1, 2011 Chapter 1 - Understanding the Manager’s Job 1. What are the four basic functions that make up the management process? How are they related to one another? Planning and decision making, organizing, leading and controlling are the four basic management functions. Planning and decision making are very important functions when maintaining effectiveness. It will be a very frustrating situation if you don't have any goals or a plan on how you plan on achieving those goals. Activities and resources are grouped according to organizational determination. To promote organized team work and continued interest in an organization, a process of leadership skills are used. It is expected for a leader to set trends and standards for the organization. To obtain results, a manager must motivate and manage people. Monitoring organizational progress toward goal attainment is controlling. You must monitor progress to ensure that it is performing accurately in order to maintain our organizations goal. A manager can be more effective by using these four basic functions. Using available resources efficiently and effectively, through the act of getting people together to accomplish desired goals and objectives, is done by using management in all business and organizational activity. By using each of these functions, a manager can engage in multiple activities...
Words: 12498 - Pages: 50
...ABCVEGGIES.com E-MARKETING PLAN ABCVEGGIES.COM’S PLAN FOR ONLINE EXPANSION Nanette Riggs 288311 QRT2 18 March 2013 PROPOSAL AND Marketing Plan ABCVEGGIES.COM’S COMPREHENSIVE PLAN FOR ONLINE EXPANSION A1. Viability in an online market ABCveggies Today ABCveggies is an independent, organic farm, currently operating out of a warehouse located in the north end of Sarasota, FL since early 2009. The unique feature of ABCveggies is that the produce is grown on the roof of a warehouse located in a light industrial zone. ABCveggies is dedicated to the following principals: • Sustainable organic gardening • Feeding families • Education, and • Earning a living The business consists of a vertical grow system installed on the rooftop of the warehouse and has in place 200 poles, each with 6 stryofoam buckets, capable of growing at least 4 plants each, for a total minimum capacity of 4800 plants. The owner has an additional 5 acres of land available for installation of vertical grow systems, but doesn’t want to develop it ahead of a customer base to purchase the produce. While the owner has been operating the rooftop farm successfully since 2009, there is still not a very strong customer base. In order to expand the business and to develop a customer base consisting of substantial proportion of repeat clientele, the owner has decided to expand the online presence of the business. In order to determine the best design...
Words: 13245 - Pages: 53
...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) ..............................................................................................
Words: 77086 - Pages: 309
...LOGISTICIANS SMART BOOK [pic] Table of Contents Page Number I. Introduction and Reference Data 1. Purpose of the Supply Battle Book 5 2. Logistics Related Web sites 6 3. Logistics Publications 8 II. Explanation of Codes 1. MILSTRIP Record Positions 16 2. Document Identifier Codes (DIC) 16 3. Routing Identifier Code (RIC) 18 4. Stock Number (NSN) Composition (NSNs, FPNs, and MCNs) 19 5. Unit of Issue Code (UI) 20 6. Department of Defense Activity Code (DODAAC) 22 7. Demand Code (DC) 22 8. Unit Identification Code (UIC) 22 9. Signal Code (SC) 22 10. Fund Code (FC) 22 11. End Item Code (EIC) 23 12. Project Code (PC) 23 13. Priority Designator Codes and (UMMIPS) 23 14. Advice Codes (AC) 23 15. Line Item Number (LIN) 24 16. Accounting Requirement Code (ARC) 24 17. Acquisition Advice Code (AAC) 24 18. Automatic Return Item Code (ARI) 26 19. Condition Code (CC) 26 20. Control Inventory Item Code (CIIC) 28 21. Equipment Readiness Code (ERC) 30 22. Equipment Category Code (ECC) 30 23. Essentiality Code (EC) 30 24. Level of Work Code (LWC) 31 25. Maintenance Repair Code (MRC) 31 26. Part Source Code (SRC) 32 27. Recoverability...
Words: 17337 - Pages: 70
