...given after the final question on this paper. 8-column accounting paper is provided at the end of this question paper. If used, it must be detached and fastened securely inside the answer book. A calculator may be used when answering questions on this paper and it must comply in all respects with the specification given with your Admission Notice. The make and type of machine must be clearly stated on the front cover of the answer book. © University of London 2012 UL12/0007 D01 PLEASE TURN OVER Page 1 of 11 1. The income statements for the year ended 31 December 2011 and the statements of financial position as at 31 December 2011 for J Plc, L Ltd and R Ltd are given as follows: Income statements for the year ended 31 December 2011 J Plc £’000 2,900 (600) 2,300 (650) 180 1,830 (720) 1,110 (150) 960 1,500 2,460 L Ltd £’000 2,100 (900) 1,200 (480) 720 (210) 510 (120) 390 900 1,290 R Ltd £’000 1,200 (800) 400 (90) 310 (250) 60 (10) 50 200 250 Turnover Cost of sales Gross profit Operating expenses Dividend receivable Profit before tax Tax Profit after tax Dividends payable Net profit for the year Retained profit brought forward Retained profit carried forward Statements of financial position as at 31 December 2011 J Plc £’000 600...
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...J. Org. Chem. 1985,50, 910-912 910 Scheme H I a H N+ C02Et 7c. d H (CHz),, s 0 Sc, d COzEt 8 ( I c , n = l ; d , n = 2. to pyrazolinones 6a,b together with ylides 5a,b as minor products. Bridged 2-pyrazolin-bones 6a,b, whose structures are supported by 'H and 13C NMR spectroscopy, show two strong infrared absorption bands in the 17001800-cm-' range. The first band (1740 cm-') is assigned to the ester carbonyl while we attribute the second one (1765 cm-' for 6a and 1760 cm-l for 6b) to the amide carbonyl. These abnormal high values for an amide band reveal, in accordance with Bredt's rule, an important inhibition of the N-C=O resonance in these N-bridgehead lactams." On the other hand, ' NMR spectra of the crude maH terials obtained from diesters 4c,d at 390-400 "C showed the characteristic signals of a terminal vinyl group suggesting that an elimination reaction follows or competes with the [1,4] migration. Flash column chromatography of the mixture resulting from the thermolysis of the piperidine derivative 4c afforded besides the pyrazolinone 6c12an isomeric N-alkenyl compound whose spectroscopic datal3support the hydroxy-bpyrazole structure 7c. The analogous elimination product 7d formed in lower yield (15% estimation on the basis of 'H NMR spectra) could not be isolated. Pyrazolinone 6c submitted to flow pyrolysis at 400 O C was recovered unchanged. Thus hydroxy-bpyrazoles 7c,d result from an intramolecular elimination...
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...| IFRS | U.S. GAAP | Marketable Investment Security (STI)(The int. inc, realized G/L when sold, and div inc are reported in the I/S) | Same as GAAPExcept for the trading sec, it is called Held-for-trading sec.Quantitative (amount)/qualitative (managing) Disclosure: credit risk, liquidity risk, and market risk. | Held-to-maturity sec (debt sec with intent to be owned)B/S: Amortized cost (FV- unamort. Discount/+ua. premium)I/S: No effect (except sold or disposed)Trading sec (debt/eq sec.—derivatives/shares) (more transparent)B/S: Fair ValueI/S: Unrealized gain/loss (before sold, changes in FMV)Available-for-sale sec (d/eq neither holding nor selling) (more likely to be misinterpreted)B/S: Fair ValueI/S: No effect (ur. G/L goes to other comprehensive inc) | Inventory | FIFO/Weighted ave costB/S: lower of the cost or NRVWrite-down to the value is allowed | FIFO/LIFO/WACB/S: lower of the cost or MVWrite-down is forbidden If LIFO is used, LIFO reserve (COGSLIFO-COGSFIFO) should be disclosed in the footnotes. | PP&E | B/S: org cost-A.dep; if it was written-up, use FMV-A.depIf the future up will be within the extent of the past down, it was NI; otherwise, the part exceeds the org cost will be Eq, and vice versa. | B/S: org cost-A.dep; written-up is forbidden | Intercorporate Investment | All the same as GAAPExcept for the Significant influence (joint venture)Proportionate Consolidation Method is preferred. Pro-rata share of the investee’s NI, Assets, and liabi are reported...
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...Journal of Economic Behavior & Organization Vol. 64 (2007) 250–268 Myopic loss aversion, disappointment aversion, and the equity premium puzzleଝ David Fielding a , Livio Stracca b,∗ b a Department of Economics, University of Otago, Dunedin, New Zealand European Central Bank (ECB), Kaiserstrasse 29, 60311 Frankfurt am Main, Germany Received 7 March 2003; accepted 5 July 2005 Available online 24 May 2006 Abstract This paper takes a close look at the “behavioural finance” explanations of the equity premium puzzle, namely myopic loss aversion [Benartzi, S., Thaler, R.H.,1995. Myopic loss aversion and the equity premium puzzle. Quarterly Journal of Economics 110, 73–92] and disappointment aversion [Ang, A., Bekaert, G., Liu, J., 2005. Why stocks may disappoint. Journal of Financial Economics 76, 471–508]. The paper proposes a simple specification of loss and disappointment aversion and brings these theories to the data. The main conclusion is that a highly short-sighted investment horizon is required for the historical equity premium to be explained by loss aversion, while reasonable values for disappointment aversion are found also for long investment horizons; stocks may not only lose in the short term, but also disappoint in the long term. © 2006 Elsevier B.V. All rights reserved. JEL classification: G11; G12 Keywords: Myopic loss aversion; Disappointment aversion; Equity premium puzzle; Investment horizon; Reference dependence 1. Introduction The...
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...Introduction to Term Rewriting: Techniques and Applications Introduction to Term Rewriting: Techniques and Applications ´ ´ Departamento de Sistemas Informaticos y Computacion (DSIC) ´cnica de Valencia (UPV) Universidad Polite Salvador Lucas http://www.dsic.upv.es/˜slucas Summer School on Foundations of Information Technologies – FIT 2009 1 Salvador Lucas FIT’09 Introduction to Term Rewriting: Techniques and Applications Equations Equations, that is, expressions of the form s=t are very common in mathematics, logic, artificial intelligence, and programming. Equations are frequently used for: 1 writing programs as sets of equations, 2 defining interpreters of programming languages, 3 requirements specification in software engineering, 4 reasoning about program and system properties and implementing its (automated) verification, 5 modeling computational systems. 2 Salvador Lucas FIT’09 Introduction to Term Rewriting: Techniques and Applications Equational reasoning The following equations : x +0 = x x + (−x) = 0 (x + y ) + z x +y = x + (y + z) = y +x express the axioms of Abelian groups (zero element, inverse element, associativity, and commutativity). Variables x, y , z are universally quantified here. Given this set of equations E , we are interested in answering questions like: is 0 + x = x (more precisely: (∀x) 0 + x = x) a consequence of E ? Remark The application of rewriting techniques...
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...Green computing 1 Green computing Green computing, green IT or ICT Sustainability, refers to environmentally sustainable computing or IT. In the article Harnessing Green IT: Principles and Practices, San Murugesan defines the field of green computing as "the study and practice of designing, manufacturing, using, and disposing of computers, servers, and associated subsystems—such as monitors, printers, storage devices, and networking and communications systems — efficiently and effectively with minimal or no impact on the environment."[1] The goals of green computing are similar to green chemistry; reduce the use of hazardous materials, maximize energy efficiency during the product's lifetime, and promote the recyclability or biodegradability of defunct products and factory waste. Many corporate IT department have Green Computing initiatives to reduce the environmental impacts of their IT operations.[2] Research continues into key areas such as making the use of computers as energy-efficient as possible, and designing algorithms and systems for efficiency-related computer technologies. Origins In 1992, the U.S. Environmental Protection Agency launched Energy Star, a voluntary labeling program that is designed to promote and recognize energy-efficiency in monitors, climate control equipment, and other technologies. This resulted in the widespread adoption of sleep mode among consumer electronics. Concurrently, the Swedish organization TCO Development launched the TCO...
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...Difference between Supercomputers and Mainframe computers In this report I am going to talk about supercomputers and Mainframe computers. I will also define where they are used and what is the difference between these two machines. Mainframe Mainframe is a high performance computer used for different purposes. It is known for its reliability, availability and scalability. It is a huge and powerful computer and acts as a base for enterprise IT. It consists of frames which together make a mainframe. They are produced by various companies, including IBM, HP, Honeywell, and Bull. But the leading companies who have half the market share are IBM and HP who provide the most powerful mainframes to enterprises. The other brands are providing small to medium sized mainframes. According to M. Manoj article (2009), “Nearly all mainframes have the ability to run (or host) multiple operating systems, and thereby operate not as a single computer but as a number of virtual machines. In this role, a single mainframe can replace dozens or even hundreds of smaller servers.” The features of mainframe include: It can store extremely large volume of data It has very high processing speed Simultaneous support of thousands of users Ability to communicate with other applications Almost impossible to hack into the mainframe The operating systems managing mainframes are MVS (multiple virtual storage), ESA(Enterprise System Architecture) and z/OS (zero downtime operating system). ...
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...Year- BS Physics CANDIDATE FOR VICE PRESIDENT FOR EXTERNAL AFFAIRS SPECIFIC PLAN OF ACTION I. Marketing Communications and Publicity a. Project Dataverse: Your Universal Database * Compacting the logistics (concessionaire, services and technicals) and marketing (companies and feasible sponsors) database into one ultimate document, the goal is to efficiently collect significant information regarding these records for easiness and alleviation. * For all intended purposes, the DataVerse would be on a Google Docs Spreadsheet for extensive view for all. b. Marky: Your Marketing Phone * The organization uses a marketing phone, Marky for brevity, for sponsor callings, corporate apprenticeships and the like. The Finance and Properties Committee is responsible for the irregular loading of Marky. * This year, we aim to concretely have an org marketing phone, not owned by anyone but by everyone. c. Marketing 101: Seminar on Marketing Process * We want to produce not just academically-challenged students but also externally-involved citizens. This goals to teach those applicants to learn how to market properly, through hand-outs, speech tutorials and situational analyses. d. Three Months Rule: Marketing Time Frame * The committee is responsible for the marketing strategy by the organization, with the help of the assigned ad-hoc head. We would like to fix an efficient time frame for the marketing...
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...ingredients of learning org 50 21st century manager 51 2 dimensions of environmental uncertainty 91 4 absolutes of management for total quality control 94 4 steps in control process 202 4 criteria of a good performance obj 207 A Administrators 17 Agenda setting 23 Administrative principles (Henri Fayol) 37 Administrative principles (Mary Parker) 37,38 Argyris’s theory of adult personality 43 Autonomy and entrepreneurship (att of perform excel) 49 Agile manufacturing 95 Absence of prejudice and discrimination (Mul org) 100 Afirmative action (Mana diver) 104 Action orientation (Plan benefits) 193 Advantage oriented (Plan benefits) 193 After-action review (controlling) 201 Asset management (info + finan control) 203 Area structures 252 Authority (dele + empower) 263 Accountability (dele + empower) 263 Authority and responsibility principle (dele + empower) 263 Advisory authority (org) 265 B Belief in human capital 13 Bureaucratic organization (Max Weber) 38 Bias toward action (att of perform excel) 49 Biculturalism 103 Benefits of planning 193 Budget 197 Benchmarking 199 Best practices 199 Benefit of MBO 207 Break-even analysis 209 Benefits of functional structures 250 Boundaryless organizations 258 C Corporate governance 9 Careers 9 Critical skills for the new WP 11 Contacts 11 Changing nature of organization 13 Command and control (change in org) 13 Concern for...
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...8086 assembler tutorial for beginners (part 2) Memory Access to access memory we can use these four registers: BX, SI, DI, BP. combining these registers inside [ ] symbols, we can get different memory locations. these combinations are supported (addressing modes): [BX + SI] [BX + DI] [BP + SI] [BP + DI] | [SI] [DI] d16 (variable offset only) [BX] | [BX + SI + d8] [BX + DI + d8] [BP + SI + d8] [BP + DI + d8] | [SI + d8] [DI + d8] [BP + d8] [BX + d8] | [BX + SI + d16] [BX + DI + d16] [BP + SI + d16] [BP + DI + d16] | [SI + d16] [DI + d16] [BP + d16] [BX + d16] | d8 - stays for 8 bit signed immediate displacement (for example: 22, 55h, -1, etc...) d16 - stays for 16 bit signed immediate displacement (for example: 300, 5517h, -259, etc...). displacement can be a immediate value or offset of a variable, or even both. if there are several values, assembler evaluates all values and calculates a single immediate value.. displacement can be inside or outside of the [ ] symbols, assembler generates the same machine code for both ways. displacement is a signed value, so it can be both positive or negative. generally the compiler takes care about difference between d8 and d16, and generates the required machine code. for example, let's assume that DS = 100, BX = 30, SI = 70. The following addressing mode: [BX + SI] + 25 is calculated by processor to this physical address: 100 * 16 + 30 + 70 + 25 = 1725. by default DS segment register is used for all modes except those...
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...Title [should include name of org you’ve selected] That You Intend to Use for the Course Project (Outline) Team Designation Team Member 1 Team Member 2 Team Member 3 Etc. Keller Graduate School of Management PROJ587 Section XXXXX Professor: Bill Shackelford Date of Outline Title [should include name of org you’ve selected] That You Intend to Use for the Course Project (Outline) Introduction a. Purpose Organization's strategic plan b. First point (about 10-25 words per “talking point” and IN YOUR OWN WORDS) c. Second point (about 10-25 words per “talking point” and IN YOUR OWN WORDS) d. Third point (about 10-25 words per “talking point” and IN YOUR OWN WORDS) e. Etc… Organization's strategic capacity plan f. First point g. Second point h. Third point i. Etc… I. Portfolio management process a. First point b. Second point c. Third point d. Etc… Project selection criteria e. First point f. Second point g. Third point h. Etc… Program management plan i. First point j. Second point k. Third point l. Etc… Plan to Identify and resolve possible areas/sources of conflict related to cost, schedule, or quality m. First point n. Second point o. Third point p. Etc… Change...
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...Transformational leadership is defined as a leadership approach that causes change in individuals and social systems. In its ideal form, it creates valuable and positive change in the followers with the end goal of developing followers into leaders. Enacted in its authentic form, transformational leadership enhances the motivation, morale and performance of followers through a variety of mechanisms. These include connecting the follower's sense of identity and self to the mission and the collective identity of the organization; being a role model for followers that inspires them; challenging followers to take greater ownership for their work, and understanding the strengths and weaknesses of followers, so the leader can align followers with tasks that optimize their performance.... Background James MacGregor Burns (1978)[1] first introduced the concept of transforming leadership in his descriptive research on political leaders, but this term is now used in organizational psychology as well. According to Burns, transforming leadership is a process in which "leaders and followers help each other to advance to a higher level of morale and motivation". Burns related to the difficulty in differentiation between management and leadership and claimed that the differences are in characteristics and behaviors. He established two concepts: "transforming leadership" and "transactional leadership". According to Burns, the transforming approach creates significant change in...
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...Oracle Inventory - Release 11i.4 Logical Data Model has initialization information initialization information for a inventory adjustment ITEM CATEGORY TYPE assigned to an item by ABC ASSIGNMENT GROUP is class for classifies inventory for ABC CLASS inventory classification for CYCLE COUNT results in results from contains CYCLE COUNT ADJUSTMENT ITEM CATALOG GROUP stores count tabulations in PHYSICAL INVENTORY SUBINVENTORY REPLENISH COUNT owned by COST GROUP owns has assigned to it owned by EXTERNAL ORGANIZATION has assigned in for groups basis for assigned to item categorizes has owned by attributes generates categorizes adjusted by assigned by derives counts items for CUSTOMER SUPPLIER for owns has based on based on belongs to belongs to has groups basis for CUSTOMER SITE sells to attributes for adjusts source of results from for generates replenished from assigns derived from assigns SUPPLIER SITE assigned to has class assignment group assignment for used in compiled for item assigned to tabulates count for contained in grouped count for describe location of ITEM CATEGORY PO COMMODITY CODE owned by assigned to an item by ABC ASSIGNMENT GROUP CLASS ABC ASSIGNMENT CYCLE COUNT CLASS CYCLE COUNT ITEM PHYSICAL INVENTORY ITEM COUNT PHYSICAL INVENTORY ADJUSTMENT located ITEM REPLENISH COUNT replenished from COST GROUP ASSIGNMENT HR LOCATION ...
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...Research Question: “Does Social Networking Lead to Bullying?” Bullying has not only been a growing concern, but what is even more appalling is how bullying can be found even in the unlikely of places that you would not believe. For instance social networking, why is this so? That is because now more than ever the children of today have accessibility to the internet and are quite easily exposed to all the malicious content the internet entails. Unfortunately, these victims who end up getting bullied, happen to be teens and the younger mass that follow. It was statistically recorded from a 2009-2013 internet safety 101 on cyberbullying, that bullying has moved from our school's playground to the inside of our homes in the form of social networking sites where teens and younger children gather. Kite and Gable, whom are both professors in the research of English education, along with Filippelli who is an assistant superintendent at Scituate school; realize that the upbringing of social networking sites and instant messaging has presented parents and administrators a series of unrelenting problems. Through the studies and research, it was seen that teens not only used the internet to escape the adult world, but in doing so it left them without regard to any moral ethics or responsibility for their actions. Social networking would also endanger victims of cyber-bullying even more because of the added feature of instant messaging which would give the victim little time...
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...Acknowledgment RECRUITMENT is the process of attracting individuals on a timely basis, in sufficient numbers and with appropriate qualifications, to apply for jobs with an organization. When HR planning indicates the need for additional labor, organizations have a number of choices to make. This may be the first step in a full-scale recruitment process. There are various types of recruitment methods and procedure of an organization. I have discussed the recruitment procedure of a Customer Care Executive of SQUARE Pharmaceuticals LTD. At first I would like to give a special thanks to my course instructor Abu Hossain Muhammad Ahsan sir, to give this innovative topic for assignment. This assignment helps us to increase skill of Human Resource Recruiting procedure. And I am really pleased to my group members for helping me. Without their helping this paper may not be take the light of sun. Table of contents Introduction 02 Defining Recruitment 02 Sources of Recruitment 04 Factors Governing Recruitment ...
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