...The Australian National University Research School of Accounting BUSN7050 Corporate Accounting First Semester 2016 TUTORIAL BUSN7050 Corporate Accounting Tutorial Semester 1, 2016 About Tutorials …So you begin by being uncertain as to what the answer is.…The question of doubt and uncertainty is what is necessary to begin; for if you already know the answer there is no need to gather any evidence about it.…[A]nother way and a very important one that should not be neglected and that is very vital is to put together ideas to try to enforce a logical consistency among the various things that you know. It is a very valuable thing to try to connect this, what you know, with that, that you know, and try to find out if they are consistent. And the more activity in the direction of trying to put together ideas of different directions, the better it is. …Now we have found that this is of paramount importance in order to progress. We absolutely must leave room for doubt or there is no progress and there is no learning. There is no learning without having to pose a question. And a question requires doubt. Richard P. Feynman, Nobel Laureate Tutorials serve a variety of purposes. One purpose is to give you an opportunity to improve your understanding by completing the set questions. In addition, tutorial participation encourages the development of problem solving and critical thinking skills as well as oral communication skills and written communication...
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...Name:___________________ Favorite Snack:___________________ Introduction to Business Part 4, 5 and 6: Marketing Management, Managing Technology and Information and Managing Financial Resources Chapter 12-18 Email to: Dr. Luis Ortiz at lortiz@nmhu.edu Multiple Choice and Essay Exam MULTIPLE CHOICE Chapter 12 1. ________ is an organizational function and a set of processes for creating, communicating, and delivering value to customers and for managing customer relationships in ways that benefit the organization and its stakeholders. |a. |Marketing | |b. |Market segmentation | |c. |Consumer behavior | |d. |Marketing research | DIF: 1 REF: p. 380 OBJ: TYPE: KN TOP: AACSB Analytic 2. Place utility is created ________. |a. |when arrangements for the transfer of title from seller to buyer are made | |b. |by having the good or service available at a convenient location when the consumer wants to buy it | |c. |when the product is made available to the consumer at a time...
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...Week 7 Homework Steven James Borkowski Prepared and written for Professor Jennifer Johnson Sociology 315 – Marriage and Families DeVry University Week 7 Homework We are now into week 7, the final week before class finals. Our assignment for this week is to answer five questions from the eBook for this class. I will write the chapter the question is found in as well as the number pertaining to that question within the chapter in the event that there are multiple questions. Chapter 12: 1 Question – Page 416 Question 1 Page 416: Historian Eric Sager, commenting on the growing ranks of singles, points out, “It is often said that divorce today performs the function that death did in the past. The promise to live together for better or worse, so long as you both shall live, means something very different if you anticipate a married life of 60 years, as opposed to a married life of 25 years.” Do you agree or disagree with Sager? Is the goal of lifetime marriage realistic in today’s society? What role, if any, does an increase in life expectancy play in marital stability? Explain. Answer: I believe that the goal of a lifetime marriage is still very realistic in todays modern society. When you look at what a divorce could ultimately do, splitting up families, finances and the emotional and physical toll it can have, I highly doubt anyone would Week 7 Homework want that. Sadly, as times have changed, so has the way marriages have been torn apart. People tend...
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...PRECISION IN EXECUTION Annual Report 2014 2014 ANNUAL REPORT CONTENTS CORPORATE OVERVIEW 2 3 4 6 8 12 About SapuraKencana Petroleum Berhad Our Vision Our Core Businesses Health, Safety and Environment Global Presence Corporate Information GOVERNANCE 90 Statement on Corporate Governance 102 Report of the Audit Committee 105 Statement on Risk Management and Internal Control 107 Additional Compliance Information 109 Statement on Directors’ Responsibilities 110 Corporate Responsibility 116 Highlights of Events CORPORATE DISCLOSURES 126 Financial Statements 276 Analysis of Shareholdings THIRD ANNUAL GENERAL MEETING 281 Notice of Annual General Meeting 285 Statement Accompanying Notice of Annual General Meeting Proxy Form LEADERSHIP 14 30 Profiles of Board of Directors Executive Committee PERFORMANCE REVIEW 32 40 50 Message to Shareholders President & Group CEO’s Review Business Highlights: • Drilling • Offshore Construction & Subsea Services • Fabrication, Hook-Up & Commissioning • Energy & Joint Ventures Financial Performance Financial Calendar 84 86 PRECISION IN EXECUTION For the financial year ended 31 January 2014, SapuraKencana Petroleum Berhad (“Group”) continued to make significant strides and executed our plans with precision. We delivered on the operational and Health, Safety and Environment fronts, which led to strong financial results. Having integrated strategic acquisitions in a rapid and seamless manner, the Group has further enriched its capabilities...
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...AT A gLANCE OUR vALUE CHAIN EXPLORATION ANNUAL REPORT 2015 DEVELOPMENT PRODUCTION REJUVENATION DECOMMISSIONING & ABANDONMENT Production Sharing Contract (“PSC”) Block Exploration Engineering, Procurement, Construction, Installation, Commissioning, Drilling, PSC Block Development PSC Block Production, Marginal Fields Brownfield Rejuvenation Decommissioning STRATEgIC ASSETS SUPPORTINg OPERATIONS ENGINEERING AND CONSTRUCTION FABRICATION, OFFSHORE CONSTRUCTION, HOOK-UP & COMMISSIONING, SUBSEA SERVICES • • • • • • • • • • • • • • • • • 273-acre Fabrication Yard in Lumut 20-acre Fabrication Yard in Teluk Kalong 88-acre Shipyard in Labuan 6 Derrick-Lay Vessels 1 Floatover Launch Barge 2 Geophysical Survey Vessels 2 Geotechnical Survey Vessels 3 Pipe-Laying Support Vessels 3 Pipe-Laying Support Vessels Under Construction 1 Subsea Construction Vessel 4 Survey Vessels 4 Accommodation Workboats & Barges 2 Accommodation Workboats & Barges Under Construction 4 Diving/Support Vessels 41 Remotely Operated Vehicles 2 Remotely Operated Vehicles Under Construction 6 Anchor Handling Tugs/Supply Vessels DRILLING ENERGY • 9 Tender Barge Rigs • 7 Semi-Tender Rigs • 1 Semi-Tender Rig Under Construction • Participating in 10 PSCs • Operator in 6 of the 10 PSCs • 1 Risk Service Contract A multinational workforce of approximately 13,000 people in over 20 countries REVENUE OPERATING...
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...annual report 2014 8 th annual general meeting Menara Hap Seng Jalan P. Ramlee, 50250 Kuala Lumpur, Malaysia. Monday, 25 May 2015 at 2pm. Contents Hap Seng Plantations Holdings Berhad | Annual Report 2014 16 Chairman’s Statement 56 51 Corporate Social Responsibility 2 3 14 16 22 35 Corporate Information Directors’ Profile Group Financial Highlights Chairman’s Statement Statement on Corporate Governance Statement on Risk Management and Internal Control 41 Board Committees 51 Corporate Social Responsibility Financial Statements 56 114 116 120 122 123 126 127 • Financial Statements Additional Information Particulars of Group’s Properties Plantation Statistics Share Buy-Backs Summary Analysis of Shareholdings Directors’ Shareholdings Notice of Annual General Meeting Proxy Form Hap Seng Plantations Holdings Berhad | Annual Report 2014 Corporate Information BOARD OF DIRECTORS Tan Sri Ahmad Bin Mohd Don Independent Non-Executive Chairman Datuk Simon Shim Kong Yip, JP Non-Independent Non-Executive Deputy Chairman Tan Sri Abdul Hamid Egoh Non-Independent Non-Executive Director Datuk Edward Lee Ming Foo, Managing Director Wong Yuen Kuai, Lucien Independent Non-Executive Director JP Lee Wee Yong Executive Director Au Yong Siew Fah Executive Director 2 Company Secretaries Cheah Yee Leng (LS 0009398) Lim Guan Nee (MAICSA 7009321) Registered...
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...Table of Contents 1.0 Abstract 2 2.0 Introduction 3 3.0 Objective of the case-study 5 4.0 Literature Review 6 4.1 The Corporate Kitchen 6 4.2 Recipe 7 4.3 Finished dish 7 5.0 Result and discussion 8 5.1 MEMSTECH 8 Enter the corporate kitchen 8 The cooking recipes. 14 The finished dish 15 6.0 Conclusion 17 Appendix 18 Bibliography 19 Abstract Financial statement fraud is a very costly type of fraud and has a significant financial impact on the company businesses and also individuals, as well as influence investor confidence in the markets. In this project, our group will going to present on a case study in Financial Statement Fraud by a company that we choose. First of all, in this report we will investigate on our background of the Case Study Company which is MEMS TECHNOLOGY BHD. In the case study, we will determine the current status of the company and how the financial statement fraud will give impact to the organization by referring to the company’s annual report 2009. Hence, in this report we will give some practical guide on the different schemes and components that are used for detection on the Financial Statement Fraud that might be probably incurred in the company annual report 2009. 2.0 Introduction Financial reporting frauds and earnings manipulation have attracted high profile attention recently. The generally accepted definition of the financial statement fraud is the deliberate...
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...CHAPTER 9 PROFIT PLANNING CHAPTER REVIEW WHAT IS BUDGETING? • budgeting defines the planning and forecasting of future business operations in quantitative terms • establishes objectives for revenue inflows and cost outflows • provides guidelines for future operations • serves as a basis for performance appraisal DESCRIPTION OF BUDGETING Budgeting and Planning and Control 1. A budget is a plan of action expressed in financial terms. 2. Budgeting is a planning and control tool used by managers. |Identify objectives. |Compare actual results with budgeted (planned) amounts. | |Identify actions needed to achieve objectives. |Corrective action can be taken, if needed. | 3. The steps involved in the planning and control process are as follows: ■ Develop a strategic plan. A strategic plan identifies strategies for future activities and operations, generally covering at least five years. ■ Translate the strategic plan into long-term and short-term objectives. ■ From the objectives, develop short-term plans. ■ Develop budgets based upon the short-term plans. ■ Compare actual results with planned (budgeted) amounts. ■ Take corrective action, if necessary. Advantages of Budgeting 4. Advantages of budgeting include the following: ■ Budgets force managers to plan. ■ Budgets provide...
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...Internship Report On “Operational Activities of Supply Chain Department at Nestlé Bangladesh Limited” 1 Internship Report on “Operational Activities of Supply Chain Department at Nestlé Bangladesh Limited” Supervised by Mr. Mohammad Rezaur Razzak Associate Professor BRAC Business School BRAC University Prepared By Nahid Islam ID-09104050 BRAC Business School BRAC University Date of Submission September 07, 2014 2 Letter of Transmittal: September 09, 2014 Mr. Mohammad Rezaur Razzak Associate Professor BRAC Business School BRAC University Dear Sir, This is my pleasure to present my internship report entitled “Operational Activities of Supply Chain Department - Nestlé Bangladesh Ltd.” which has been prepared as a requirement for the completion of the BBA Program of BRAC University. It was a great opportunity for me to work at Nestlé - the world's largest Nutrition, Health and Wellness Company. I worked at Supply Chain Function of Nestlé Bangladesh Limited and successfully completed my internship. While working on the report, I have tried to follow every guideline that you had advised. I got extended support from Nestlé Bangladesh Supply Chain family both during my work and preparing my report. Thanks again for your guidelines and support to prepare this report. Sincerely Yours, Nahid Islam ID: 09104050 BRAC Business School BRAC University 3 Acknowledgement I would first...
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...Cisco Unified Presence Deployment Guide Release 6.0(1) Americas Headquarters Cisco Systems, Inc. 170 West Tasman Drive San Jose, CA 95134-1706 USA http://www.cisco.com Tel: 408 526-4000 800 553-NETS (6387) Fax: 408 527-0883 Customer Order Number: Text Part Number: OL-12732-02 THE SPECIFICATIONS AND INFORMATION REGARDING THE PRODUCTS IN THIS MANUAL ARE SUBJECT TO CHANGE WITHOUT NOTICE. ALL STATEMENTS, INFORMATION, AND RECOMMENDATIONS IN THIS MANUAL ARE BELIEVED TO BE ACCURATE BUT ARE PRESENTED WITHOUT WARRANTY OF ANY KIND, EXPRESS OR IMPLIED. USERS MUST TAKE FULL RESPONSIBILITY FOR THEIR APPLICATION OF ANY PRODUCTS. THE SOFTWARE LICENSE AND LIMITED WARRANTY FOR THE ACCOMPANYING PRODUCT ARE SET FORTH IN THE INFORMATION PACKET THAT SHIPPED WITH THE PRODUCT AND ARE INCORPORATED HEREIN BY THIS REFERENCE. IF YOU ARE UNABLE TO LOCATE THE SOFTWARE LICENSE OR LIMITED WARRANTY, CONTACT YOUR CISCO REPRESENTATIVE FOR A COPY. The Cisco implementation of TCP header compression is an adaptation of a program developed by the University of California, Berkeley (UCB) as part of UCB’s public domain version of the UNIX operating system. All rights reserved. Copyright © 1981, Regents of the University of California. NOTWITHSTANDING ANY OTHER WARRANTY HEREIN, ALL DOCUMENT FILES AND SOFTWARE OF THESE SUPPLIERS ARE PROVIDED “AS IS” WITH ALL FAULTS. CISCO AND THE ABOVE-NAMED SUPPLIERS DISCLAIM ALL WARRANTIES, EXPRESSED OR IMPLIED, INCLUDING, WITHOUT LIMITATION, THOSE OF MERCHANTABILITY, FITNESS...
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...Army Regulation 600–8–10 Personnel–General Leaves and Passes Rapid Action Revision (RAR) Issue Date: 4 August 2011 Headquarters Department of the Army Washington, DC 15 February 2006 UNCLASSIFIED SUMMARY of CHANGE AR 600–8–10 Leaves and Passes This rapid action revision, dated 4 August 2011-o Implements the Don’t Ask, Don’t Tell Repeal Act of 2010 in the area of policy for payment of accrued leave by deleting all references to separation for homosexuality or homosexual conduct (rescinded paras 2-4h(1)(d) and 24h(2)(c)). Makes administrative changes (app A: corrected form title: HHS Form CDC 731; obsolete publication marked). o Headquarters Department of the Army Washington, DC 15 February 2006 *Army Regulation 600–8–10 Effective 15 March 2006 Personnel–General Leaves and Passes States, and the U.S. Army Reserve unless otherwise stated. Proponent and exception authority. The proponent of this regulation is Deputy Chief of Staff, G–1. The proponent has the authority to approve exceptions or waivers to this regulation that are consistent with controlling law and regulation. The proponent may delegate this approval authority, in writing, to a division chief within the proponent agency or its direct reporting unit or field operating agency, in the grade of colonel or the civilian equivalent. Activities may request a waiver to this regulation by providing justification that includes a full analysis of the expected benefits and must include formal review by the activity’s...
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...MBA & MBA (IB) THIRD SEMESTER -- CHOICE BASED CREDIT SYSTEM (NEW SYLLABUS) COMPULSORY PAPERS Title: Total Quality Management Subject Code: 3001 Contact Hours: 45 hrs Work load: 3 hrs per week Credit Points: 3 Evaluation: Continuous Internal Assessment – 25 marks Semester End Examination -- 50 marks Objectives: This cour se is designed to help students to develop basic appreciation of quality concepts and learn the tools and techniques to achieve quality. It also gives the totally integrated effort for gaining competitive advantage by continuously improving every facet of an organization’s activities. Pedagogy : Lectures, Assignments, case studies, seminar, MODULE 1 Introduction to TQM: Various definitions of quality and TQM, Core concepts of quality, The masters of quality(W Edwards Deming, Joseph M Juran, Philiph B Crosby, Kaoru Ishikawa, Ginichi Taguchi, Shigeo shingo) Evolution of quality, The Total Quality Management Excellence Model, Strategic Quality Management, Lecture, Numerical Exercises on cost of quality, TPM 1. Basterfield H Dale and others, Total Quality Management, Pearson Education/PHI, Inc. 2006. 2. K.Shridhar Bhat Total Quality Management (Himalaya publishing house 2005). 3. Poornima M Charantimath, Total Quality Management, Pearson Education, 2003. MODULE 2 Continuous process improvement: Concepts of Kaizen, Kaizen vs. Innovation, Kaizen Strategy...
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...NACA QUALIFICATION CRITERIA The NACA Mortgage is our answer to the huge sub-prime and predatory lending industry. NACA has conclusively shown that when working people get the benefit of a prime rate loan, they can resolve their financial problems, make their mortgage payments and become prime borrowers. NACA’s track-record of helping homebuyers with credit problems become homeowners debunks the myth that high rates and fees are necessary to compensate for their “credit risk.” NACA’s mission is to make homeownership available on the best terms for Members who would otherwise be prevented from obtaining an affordable mortgage. NACA is open to everyone regardless of their income or where they want to live as long as they adhere to our eligibility requirements, policies, and procedures. The real estate and mortgage industries are filled with bad actors who contribute to the destabilization of our communities and the exploitation of working people. As an alternative to these predatory practices, we will work with you for as long as it takes to purchase a home, and we will support you for as long as you have your NACA Mortgage. The NACA Qualification, which is required for a NACA Mortgage, is an extensive analysis of your finances to determine whether you are ready for homeownership and what monthly mortgage payment you can comfortably afford. Depending on your situation, this process can take one session, several months, or longer. NACA will work with you for as long as it takes to...
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...VNCI Policy Paper # 3 Vietnam Competitiveness Initiative COMPETITION REVIEW OF THE VIETNAMESE TELECOM SECTOR June 2005 This publication was produced for review by the United States Agency for International Development (USAID). It was prepared by Nguyen Thanh Ha and Pham Quang Thanh of Vietbid Technology & Investment Consulting Center and Jacob Gullish of the VNCI with substantive technical input from John Davis of the USAID-funded STAR Vietnam Project. COMPETITION REVIEW OF THE VIETNAMESE TELECOM SECTOR Disclaimer The authors' views expressed in this publication do not necessarily reflect the views of the United States Agency for International Development or the United States Government. ACKNOWLEDGEMENTS This report was prepared by Nguyen Thanh Ha and Pham Quang Thanh of Vietbid and Jacob Gullish of the VNCI, with substantive technical input from John Davis of the USAID-funded STAR project. Following the completion of the first draft of the report, the results were disseminated at a public workshop hosted by the Central Institute for Economic Management on 10 November 2004. Feedback from this workshop was then incorporated into the final report. VNCI would like to thank Huynh Thanh Tung of Saigon Postel, Nguyen Manh Bang of VP Telecom and the other managers of the surveyed firms for their responsiveness to our questions and inquiries. Other acknowledgements include Steve Parker (STAR project) and Fred Burke (Baker and McKenzie) for their input and...
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...The NMEA 0183 Protocol Table of Contents 1. 2. 3. 4. 5. 6. 7. 8. What is the NMEA 0183 Standard? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . page 1 Electrical Interface . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 General Sentence Format . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Talker Identifiers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Sentence Identifiers and Sentence Formats . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Some Proprietary Sentences . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 Manufacturer Codes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 References . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28 The material presented in this document has been compiled from various inofficial sources. It is neither a complete nor error-free description of the NMEA 0183 standard. In particular, it does not cover the new sentences and the high-speed interface defined in version...
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