...JKL Trading Joseph Lehman, Lonay Swanier MGT/448 May 1, 2012 Jeffery Jordan JKL Trading Researchers for JKL Trading, LLC have analyzed Japan as a possible country to export products in order to support JKL’s goal of spreading the company overseas as part of its globalization plan. Our team discovered Japan’s political environment is stable. Most business disputes settle out of court avoiding legal fees. Expropriation is not a problem in Japan. Japan does have regulations restricting the establishment of business facilities. Indirect regulations do influences prices on certain products. The majority of regulations in Japan protect Japanese companies from outside competition. The United States and Japan entered into an agreement in 1971 for businesses conducting trade between both countries that allow companies to avoid double taxation. Last year, Japan was devastated by a large earthquake and tsunami. The Fukushima Daiichi nuclear power plant sustained significant damage leaking radiation into the atmosphere. Fixed-income and emerging markets face the most repatriation risk. The combination of all three disasters cost Japanese insurers 30 billion dollars. Insurance firms may sell domestic assets, overseas equities, and overseas bonds to cover the cost of claims. In the event insurance company’s sell the United States treasuries, fixed-income markets are at risk. The disaster delivered strong support for the yen, considered a safe-haven currency. Repatriation...
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...Proposed Marketing Plan for Introduction of Multi-functional Remote Device of JKL Plc, UK. Section 1: Introduction and Background This report entails the development of a marketing plan for the launch of a new product, a Multi-functional Remote Device (MRD), to be presented to the Investment Committee of JKL Plc. JKL Plc is a large London headquartered multinational FMCG with operations spanning 16 countries across the world. Its turnover for the financial year ended December 31, 2010 amounted to GBP 454 million. The search for innovative products has led the company to focus on the swift technology evolution within the hospitality industry around the world. This has necessitated the accurate estimation of future developments for maximising customer satisfaction and retention. Environmental scanning and market research reveals that customers are driving the industry towards technology convergence (Bentley, 2007, p2). The hotel industry presently relies upon stand-alone modes or discrete technology application devices to fulfil customer service requirements, in areas like electronic check-in/ check-out facilities, purchase and use of in-room entertainment or even the control of room settings for different utilities and appliances that are used by the customers during their stay in the hotel. Due to the continuous nature of the service provided by the industry, it is difficult to install/ retro-fit new technologies in operational properties at reasonable cost outlays. Consequently...
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...1.0 Introduction Merbatty is a boat building industry which was formed 33 years ago by its current Chairman, Alberto Blanc. Currently, it has two boat building facilities in Europe and USA. Besides, Merbatty planned of opening the third building facility in Surania. SWOT analysis Strengths 1. A sale is secured through sales agent. 2. Advanced information technology 3. Long-term relationship with suppliers. 4. Well-known and high profile. 5. Customization product. 6. Just-in-time production. 7. Customer-oriented. 8. Loyal customer/ close contact. 9. Consistent growth. | Weaknesses 1. Time consuming to complete the product. 2. Inspection only from customer. 3. Currency exchange conflict. (Western Europe and United States) 4. Sales more in cheaper and smaller type of boat. 5. Excessive debt and loan for production. 6. Not fully utilize capacity (94%) 7. High cost of information technology (IT). 8. Too much reliance of sales agent. | Opportunities 1. Produce more ranges of new model boats. 2. Produce boat not only when the order and payment is placed. 3. Open sales office worldwide. 4. Increase marketing strategy. 5. Increase market share 6. Attract more investors. 7. Empower sales staff. | Threats 1. Supplier (Marinatron) also supply to other competitors. 2. Risk of leak information to Merbatty’s rivalry (by sales agent). 3. Quality of the product in Surania will not be the same as in Western Europe and United...
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...Assessment 1 Task BSBHRMSO1A Manage human resources services Procedure Review casestudybelow JKLIndustries, the for and: t. ' "' ;, ,, Determine humanresources requirements. ,.,, plansto determine Analyse strategic operational humanresources the and for of services. requirements develop and options the delivery humanresources mechanisms. a. Determine appropriate consultation b. Howwouldyouengage stakeholders? key including requirements for: c. Develop HRstrategy a approach i. recruitment ii. performancemanagement iii. remuneration benefits and iv. education training. and Document a writtenreport. in two for of and 2. Develop leasttwo options the delivery HRservices select at of alternative models the delivery HRservices. for Foreachoptiondocument: a. whatthe advantages the modelare of are b. whatthe risksto the organisation are c. whatthe coststo the organisation goals the d. howthe models support organisational with: e. howyouwouldensure options the comply i. awardand enterprise agreements instruments ii. relevant industrial relations industry codesof practice iii. relevant relations anti and EEO, industrial iv. legislation suchas OHS, discrimination. usingeithera writtenreport, to Document a presentation management as presentation a combination methods. of or PowerPoint above. for for of strategies the delivery HRservices one of the options 3. Develop a. Document...
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...H & M Hennes & Mauritz AB Company Profile Publication Date: 10 Jun 2011 www.datamonitor.com Europe, Middle East & Africa 119 Farringdon Road London EC1R 3DA United Kingdom t: +44 20 7551 9000 f: +44 20 7551 9090 e: euroinfo@datamonitor.com Americas 245 5th Avenue 4th Floor New York, NY 10016 USA t: +1 212 686 7400 f: +1 212 686 2626 e: usinfo@datamonitor.com Asia Pacific Level 46 2 Park Street Sydney, NSW 2000 Australia t: +61 2 8705 6900 f: +61 2 8088 7405 e: apinfo@datamonitor.com H & M Hennes & Mauritz AB ABOUT DATAMONITOR Datamonitor is a leading business information company specializing in industry analysis. Through its proprietary databases and wealth of expertise, Datamonitor provides clients with unbiased expert analysis and in depth forecasts for six industry sectors: Healthcare, Technology, Automotive, Energy, Consumer Markets, and Financial Services. The company also advises clients on the impact that new technology and eCommerce will have on their businesses. Datamonitor maintains its headquarters in London, and regional offices in New York, Frankfurt, and Hong Kong. The company serves the world's largest 5000 companies. Datamonitor's premium reports are based on primary research with industry panels and consumers. We gather information on market segmentation, market growth and pricing, competitors and products. Our experts then interpret this data to produce detailed forecasts and actionable recommendations, helping you create new business opportunities...
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...CPA Exam Multiple-Choice Questions on Auditors’ and Accountants’ Reports 1. (N95,62) Which of the following statements is a basic element of the auditor’s standard report? a. The disclosures provide reasonable assurance that the financial statements are free of material misstatement. b. The auditor evaluated the overall internal control structure. c. An audit includes assessing significant estimates made by management. d. The financial statements are consistent with those of the prior period. 2. (N95,68) The fourth standard of reporting requires the auditor’s report to contain either an expression of opinion regarding the financial statements taken as a whole or an assertion to the effect that an opinion cannot be expressed. The objective of the fourth standard is to prevent a. An auditor from expressing different opinions on each of the basic financial statements. b. Restrictions on the scope of the audit, whether imposed by the client or by the inability to obtain evidence. c. Misinterpretations regarding the degree of responsibility the auditor is assuming. d. An auditor from reporting on one basic financial statement and not the others. 3. (N95,78) March, CPA, is engaged by Monday Corp., a client, to audit the financial statements of Wall Corp., a company that is not March’s client. Monday expects to present Wall’s audited financial statements with March’s auditor’s report to 1st Federal Bank to obtain financing in Monday’s attempt to purchase Wall. In...
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...interchangeable denote for the external suppliers that have been performing a part of logistic function within a company. The relationship between third party logistic companies and ecommerce has been a force which has driven the company towards constant growth and success of the various companies in the electronic commerce industry. The research study indicates that the impact or the importance of third party logistic companies has been of great support to the ecommerce industry. Along with this, many research studies have indicated that with the outsourcing of third party logistics companies as the supply chain management of the ecommerce companies have been a strong element of this industry. With a quiet and simple way, ecommerce from a communication point of view is understood as the...
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...The economic downturn of recent times has thrown up many challenges for consumers in Ireland. Harsher trading conditions have forced many retailers to revisit their offerings, whilst job losses and downward pressure on household incomes have meant that consumers are being driven to examine their finances and spending habits more closely than at any time in the past decade. The old proverb says that it is an ill-wind that blows no good, but 2009 was a difficult year both for the business and consumer communities, and the National Consumer Agency stood at the eye of the storm. The Agency continued its strong focus on driving a fair deal for consumers during 2009 with significant outputs both from a commercial practices and a consumer communications...
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...annual report 2013 Dress €59.95 Top €14.95 BEYONCÉ IN H&M’s SUMMER CAMPAIGN 2013 € 69.95 Dress H&M SHOw At PARIS fASHION wEEk 2013 — H&M ANNUAl REPORT 2013 — Contents H&M IN WORDS AND PICTURES This is H&M CEO letter 2013 in brief Our brands Sustainable development Our employees Expansion History 6 8 10 14 32 36 40 48 H&M IN FIGURES Administration Report including proposed distribution of earnings Group Income Statement Group Statement of Comprehensive Income Group Balance Sheet Group Changes in Equity Group Cash Flow Statement Parent Company Income Statement Parent Company Statement of Comprehensive Income Parent Company Balance Sheet Parent Company Changes in Equity Parent Company Cash Flow Statement Notes to the Financial Statements Signing of the Annual Report Auditor’s report Corporate Governance Report including information about the Board of Directors Auditor’s Statement on the Corporate Governance Report Five year summary The H&M share Financial information and contact details 52 58 58 59 60 61 62 62 63 64 65 66 80 81 82 94 96 97 98 H&M’s Annual Accounts and Consolidated Accounts for the financial year 2012/13 comprise pages 52–80. — THIS IS H&M — Fashion and quality at the best price A clear business concept and strong values have taken H&M from a single store to a leading global fashion company, with a passion for fashion, a belief in people and a desire to always exceed customers’ expectations. Over 116,000 ...
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...FAB PAPER F1 ACCOUNTANT IN BUSINESS BPP Learning Media is the sole ACCA Platinum Approved Learning Partner – content for the FIA and ACCA qualifications. In this, the only FAB/F1 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 BPP’s Practice & Revision Kit and i-Pass products also support this paper. Note FIA FAB and ACCA Paper F1 are examined under the same syllabus and study guide. FOR EXAMS FROM FEBRUARY 2014 TO AUGUST 2015 I N T E R A C T I V E T E X T FAB/F1 ACCOUNTANT IN BUSINESS First edition March 2011 Third edition September 2013 ISBN 9781 4453 7026 2 Previous ISBN 9781 4453 9965 2 eISBN 9781 4453 7061 3 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 RICOH Ricoh House Ullswater Crescent Coulsdon CR5 2HR A note about copyright Dear Customer...
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...DATABASE MODELING AND DESIGN The Morgan Kaufmann Series in Data Management Systems (Selected Titles) Joe Celko’s Data, Measurements and Standards in SQL Joe Celko Information Modeling and Relational Databases, 2nd Edition Terry Halpin, Tony Morgan Joe Celko’s Thinking in Sets Joe Celko Business Metadata Bill Inmon, Bonnie O’Neil, Lowell Fryman Unleashing Web 2.0 Gottfried Vossen, Stephan Hagemann Enterprise Knowledge Management David Loshin Business Process Change, 2nd Edition Paul Harmon IT Manager’s Handbook, 2nd Edition Bill Holtsnider & Brian Jaffe Joe Celko’s Puzzles and Answers, 2 Joe Celko nd Location-Based Services ` Jochen Schiller and Agnes Voisard Managing Time in Relational Databases: How to Design, Update and Query Temporal Data Tom Johnston and Randall Weis Database Modeling with MicrosoftW Visio for Enterprise Architects Terry Halpin, Ken Evans, Patrick Hallock, Bill Maclean Designing Data-Intensive Web Applications Stephano Ceri, Piero Fraternali, Aldo Bongio, Marco Brambilla, Sara Comai, Maristella Matera Mining the Web: Discovering Knowledge from Hypertext Data Soumen Chakrabarti Advanced SQL: 1999—Understanding Object-Relational and Other Advanced Features Jim Melton Database Tuning: Principles, Experiments, and Troubleshooting Techniques Dennis Shasha, Philippe Bonnet SQL: 1999—Understanding Relational Language Components Jim Melton, Alan R. Simon Information Visualization in Data Mining and Knowledge Discovery Edited by Usama Fayyad, Georges G. Grinstein...
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...Grammar Book MASTERING THE RULES THAT UNLOCK THE POWER OF WRITING THE LITTLE GOLD Brandon Royal Published by Maven Publishing © 2010 by Brandon Royal All rights reserved. No part of this work may be reproduced or transmitted in any form or by any means, electronic or mechanical — including photocopying, recording, or any information storage and retrieval system — without permission in writing from the author or publisher. Reviewers, however, may quote brief passages in a review, and individuals wanting to reference material from this book for academic or non-commercial purposes may do so provided the book, with title and author’s name, is cited as a source. Published by: Maven Publishing 4520 Manilla Road Calgary, Alberta, Canada T2G 4B7 www.mavenpublishing.com Library and Archives Canada Cataloguing in Publication: Royal, Brandon The little gold grammar book : mastering the rules that unlock the power of writing / by Brandon Royal. ISBN 978-1-897393-30-7 Library of Congress Control Number: 2009909354 In addition to the paperback edition, this book is available as an eBook and in the Adobe PDF file format. Technical Credits: Cover Design: George Foster, Fairfield, Iowa, USA Editing: Jonathan K. Cohen, Irvine, California, USA This book’s cover text was set in Minion. The interior text was set in Scala and Scala Sans. Contents Introduction Chapter 1: The 100-Question Quiz Subject-Verb Agreement Pronoun Usage Modification Parallelism Comparisons Verb Tenses Diction...
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...CMA Ontario Accelerated Program FINANCIAL ACCOUNTING IFRS MODULE 1 Financial Accounting – Module 1 Table of Contents 1. Financial Statements and the Conceptual Framework 2. The Statement of Cash Flow 3. Revenue Recognition 110 4. Cash 139 5. Accounts Receivable 147 6. Notes Receivable/Payable 163 7. Inventory 187 8. Capital Assets 214 9. Liabilities 278 10. Shareholders’ Equity 310 11. Accounting for Pensions 341 12. Earnings per Share 384 13. Accounting for Leases 405 14. Accounting for NonProfit Organizations 437 15. Financial Statement Analysis 475 Page 2 3 77 CMA Ontario – September 2009 Financial Accounting – Module 1 1. Financial Statements and the Conceptual Framework The purpose of this section is to provide a high level review of the accounting cycle, the preparation of financial statements and the conceptual framework. If you are reading this before the course has started, we recommend that you spend as much time as you can working in the Financial Accounting Primer that you received with the course materials. In fact, we would recommend that you only spend time working with the primer until the day the course starts. Chapter 1 of the FA Primer should be read as a preamble to this chapter. The Accounting Cycle The accounting cycle describes the process whereby individual transactions get compiled to eventually becoming financial statements. The cycle is as follows: 1. Transaction: the company enters into a transaction...
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...The media’s watching Vault! Here’s a sampling of our coverage. “For those hoping to climb the ladder of success, [Vault’s] insights are priceless.” – Money magazine “The best place on the web to prepare for a job search.” – Fortune “[Vault guides] make for excellent starting points for job hunters and should be purchased by academic libraries for their career sections [and] university career centers.” – Library Journal “The granddaddy of worker sites.” – US News and World Report “A killer app.” – New York Times One of Forbes’ 33 “Favorite Sites” – Forbes “To get the unvarnished scoop, check out Vault.” – Smart Money Magazine “Vault has a wealth of information about major employers and jobsearching strategies as well as comments from workers about their experiences at specific companies.” – The Washington Post “A key reference for those who want to know what it takes to get hired by a law firm and what to expect once they get there.” – New York Law Journal “Vault [provides] the skinny on working conditions at all kinds of companies from current and former employees.” – USA Today HEDG FUND CARE VAULT CAREER GUIDE TO HEDGE FUNDS © 2007 Vault, Inc. HEDG FUND VAULT CAREER GUIDE TO HEDGE FUNDS ADITI A. DAVARE, HOLLY GOODRICH, MICHAEL MARTINEZ AND THE STAFF OF VAULT © 2007 Vault, Inc. Copyright © 2007 by Vault Inc. All rights reserved. All information in this book is subject to change without notice. Vault makes no claims...
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... B. Estimated information. C. Actual information. D. Financial information. 33. Which of the following is a nonvalue-added activity? A. Product design B. Customer service C. Research and development D. Rework of defective items 34. (CMA adapted) An accounting system that collects financial and operating data on the basis of the underlying nature and extent of cost drivers is A. full-absorption costing. B. activity-based costing. C. variable costing. D. benchmarking. 35. (CMA adapted) Cost drivers are A. activities that cause costs to increase as the activity increases. B. accounting techniques and practices used to control costs. C. accounting reimbursements used to evaluate whether performance is proceeding according to plan. D. a mechanical basis, such as machine hours, computer time, or factory square footage, used to assign...
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