... 1. Name of the farmer: 2. Father’s name : 3. Age : 4. Village : 5. Address : 6. Community : PART – B II. LAND HOLDING PARTICULARS 7. Area under cultivation: (acres). a). Irrigated: (acres). b). Un-irrigated: (acres). 8. Area under oil palm: (acres). 9. Area under other crops: _________________ (acres). 10. Source of irrigation : _________________. 11. Distance from Mandal: _________________. (KMs) 12. Distance from factory: _________________. (KMs) PART – C III. COST OF CULTIVATION 13. Plant Material a). Source of Plant Material: : Indigenous/Exogenous. b). Cost of Plant Material : Rs. ________________. (Excluding subsidy). c). Transportation and handling charges : Rs. ________________. d). Total cost of planting material (b+c) : Rs. ________________. e). Actual cost of Plant Material : Rs. ________________. (including subsidy). 14...
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...made and noted by Harnischfeger: a. Included equipment purchased and resold from Kobe LTD in net sales (full sales amount) as opposed to disclosing only margin. Since the purchase of equipment from Kobe Steel, Ltd. was for the purpose of resale (vs. use or lease), this change more accurately reflects net sales. b. Financial Statements of some foreign (consolidated) subsidiaries are included on the basis of fiscal year end (July 31) vs. previous of (Sept 30 as described in Note 1). c. Changed depreciation method from Declining Balance (accelerated) to Straight-line. Declining Balance method is good for assets that quickly lose their value and leads to higer expenses (lower revenues) in earlier years following purchase. Straight line spreads the expense over the assets useful life and results in a consistent (non-accelerated) expense year over year. During this process, the firm also changed residual values and useful lives of some of those assets. 2. What is the effect of the depreciation accounting method change on the reported income in 1984? How will this change affect profits in future years? The cumulative effect on the change in depreciation method resulted in an increase in net income of $11 million in 1984. Under the new method of depreciation (straight-line), depreciation expense will be lower in upcoming years following the change, resulting in higher profits. On the other hand, had the depreciation method not have changed, in later years...
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...CITY OF NEW ORLEANS 2013 Budget Proposal October 29th, 2012 10/29/2012 Mayor’s Office of Communications 2013 Budget Presentation • Background • Performance Management/Review of Improvements • 2013 Budget Proposal 2 2013 Budget Proposal Funding Cuts at the State and Federal level are posing significant budgeting challenges for municipalities across the U.S. ● Nearly 48% of cities plan to reduce workforce this year ● Los Angeles predicts over 200 City jobs will be eliminated due to budgetary challenges ● San Bernardino closing all but one library and reducing 100 jobs including Police and Fire positions ● The State of Louisiana is not meeting its obligation to fund District Attorney, Indigent Defender, or mental health We must continue to take action to be smart about how we get smaller 3 2013 Budget Proposal The Landrieu Administration addressed an inherited $97M spending gap Budget Comparison $550M 2009 Expenditure $528M 500 110 450 $431M $97M Gap 400 418 431 Gap Recurring Revenue 2010 350 300 2009 Note: One-time revenue sources not included in chart 4 2013 Budget Proposal First step to eliminating gap was to reverse the spending trend Annual Expenses $550M $528.0M $496.0M 500 $483.0M $479.9M $477.8M* $50.2M Difference 450 400 350 *= Proposed $477.8M expenditure does not include $13.4M appropriation to fund balance. Including fund balance contribution, the City is proposing a budget...
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...ACCT 2015 INTERMEDIATE FNANCIAL ACCOUNTING 11 Current Liabilities, Contingencies & Provisions Required Reading: Alfredson – Chap 5, Keiso – Chaps 13, IAS 37 Learning Objectives 1. CURRENT LIABILITIES: – Define and explain types of current liabilities. – Account for the major types 2. IAS 37 PROVISIONS & CONTINGENCIES – Define Provisions and answer the following questions: • • • Why do them When to provide How much to provide – Calculate and account for Restructuring Provisions – Define Contingent Assets & Liabilities and apply relevant measurement and recognition rules – Apply IAS 37 Disclosure Requirements CURRENT LIABILITIES LIABILITY – Claims against the business arising out of a past transaction that will cause an outflow of resources e.g. loans, notes payable • Long-Term Liability - Obligations that a company does not reasonably expect to liquidate within the normal operating cycle Current Liability - Obligations that a company reasonably expects to liquidate either through the use of current assets or the creation of other current liabilities. • 1 CURRENT LIABILITIES E13-2 (Accounts and Notes Payable) The following are selected 2007 transactions of Sean Astin Corporation. Sept. 1 - Purchased inventory from Encino Company on account for $50,000. Astin records purchases gross and uses a periodic inventory system. Oct. 1 - Issued a $50,000, 12-month, 8% note to Encino in payment of account. Oct. 1 - Borrowed $50,000 from the Shore Bank by signing...
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.... UNITED STATES BANKRUPTCY COURT SOUTHERN DISTRICT OF NEW YORK ‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐ x : In re : : LEHMAN BROTHERS HOLDINGS INC., : et al., : : Debtors. : ‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐ x Chapter 11 Case No. 08‐13555 (JMP) (Jointly Administered) REPORT OF ANTON R. VALUKAS, EXAMINER March 11, 2010 Jenner & Block LLP 353 N. Clark Street Chicago, IL 60654‐3456 312‐222‐9350 919 Third Avenue 37th Floor New York, NY 10022‐3908 212‐891‐1600 Counsel to the Examiner VOLUME 1 OF 9 Sections I & II: Introduction, Executive Summary & Procedural Background Section III.A.1: Risk EXAMINER’S REPORT TABLE OF CONTENTS VOLUME 1 Introduction, Sections I & II: Executive Summary & Procedural Background Introduction ...................................................................................................................................2 I. Executive Summary of The Examiner’s Conclusions ......................................................15 A. Why Did Lehman Fail? Are There Colorable Causes of Action That Arise From Its Financial Condition and Failure?..................................................................15 B. Are There Administrative Claims or Colorable Claims For Preferences or Voidable Transfers...
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...Q E MIS Uarterly xecutive Key Issues for IT Executives 2012: Doing More with Less This is the seventh in a series of MISQE-published reports based on an annual SIM membership survey. With the enduring economic uncertainties prevailing, these U.S.based organizations are now focusing not only on leveraging IT to reduce business and IT expenses, but also to generate revenues from IT innovations. While IT budgets for hiring, and salary increases are on the rise, these increases are less than last year’s when organizations were more optimistic that the economic conundrum was ending. There is also greater attention to reducing IT budgets through IT infrastructure spending (especially Cloud) and sourcing (especially offshore). Jerry Luftman Global Institute for IT Management (U.S.) Barry Derksen Business & IT Trends Institute (The Netherlands), University of Amsterdam (The Netherlands) Since 1980, the Society for Information Management (SIM), in a joint effort with different research leaders, has conducted an annual survey of the key issues facing IT executives globally and in the United States in particular. One of the important strengths of this research is in its ability to identify important trends by comparing survey data from previous years. The 2012 SIM survey, conducted in the 2nd and 3rd quarter of 2012, once again focused on three important areas: Key IT Issues Included in the Survey 1. Management concerns This year’s participants were asked to provide their...
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...document covers ● Challenges facing the organization today, notably electronic diversion and the importance of First-Class Mail ● Financial impacts of both the difficult operating environment and regulatory framework under which the USPS operates ● Actions USPS is planning to take to address its financial position and outlook ● Financial benefits of the identified initiatives and impact on USPS stakeholders ● Overview of continuing actions to confront revenue declines through innovation 1 February 16, 2012 ● Business Plan risks and sensitivities Continuous Efficiency Improvements at USPS Annualized Savings vs. Workhours 1,500 1,459 1,423 1,373 1,258 $9.3 1,200 1,100 $0.0 1,000 2006 $1.2 2007 2008 2009 2010 Annualized Savings U.S. Postal Service ranked the best 1,400 1,300 $12.3 $16.2 $13.7 $18 $15 $12 1,183 $9 1,149 1,091 $6 postal service within the world’s top 20 largest economies(1) Delivers 200% more efficiently than $3.2 $ in billions the nearest Post Deutsche Post (#5 Post in the world) Total Workhours (Millions) Delivers 500% more...
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...Market Analysis Bus 432/536 International and Global Marketing Management February 23, 2012 TABLE OF CONTENTS Section 1: Introduction 4 SECTION 2: SITUATION ANALYSIS 5-10 I. POLITICAL AND LEGAL CONDITIONS 5 A. POLITICAL IDEOLOGY 5 B. POLITICAL STABILITY 5 C. POLITICAL RISK 6 D. INTERNATIONAL TRADE BARRIERS 6 E. PROTECTION FOR INTELLECTUAL PROPERTY AND RIGHTS 6 F. PACKAGING AND LABELING REQUIREMENTS 8 G. PRICE CONTROLS 9 H. RESTRICTIONS ON PROMOTIONAL ACTIVITIES 10 II. ECONOMIC CONDITIONS 10- A. INCOME AND EMPLOYMENT 10 1. NATIONAL INCOME AND PRODUCT 10 2. PER CAPITA INCOME OR GDP PER CAPITA 10 3. REGIONAL ECONOMIC MEMBERSHIPS 11 4. ECONOMIC REFORMS/PRIVATIZATION 11 B. MONETARY 11 1. INFLATION RATE 11 2. FOREEIGN EXCHANGE RATE 11 a. MONETARY SYSTEM ADMINISTERED BY THE CENTRAL BANK 11 b. EXCHANGE RATE TRENDS 12 C. COMPETITION # 1. LOCAL PRODUCTION OF PRODUCT # 2. IMPORT OF PRODUCT OR SERVICES # 3. COMPETITORS # D. MARKETING FACILITIES # 1. PHYSICAL DISTRIBUTION FACILITES # 2. MARKETING INTERMEDIARIES # 3. ADVERTING MEDIA # E. INDUSTIRAL STRUCTURE # 1. PROSEPCTIVE INDUSTRIAL CUSTOMERS # 2. COMPLEMTATY PRODUCT OR SERVICE PROVIDERS # 3. SUBSITUTE PRODUCT PROVIDERS # III. SOCIAL AND CULTURAL CONDITIONS # A. CULTURAL ANALYSIS...
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...Marketing Plan for Island Air: Ho`olaule`a- A Celebration Marketing Plane Time Frame: 2014-2015 Submitted by Jason Vellen from Vellux Marketing Consulting: To the Board of Directors of Island Air Submitted on: 6/7/2014 * Executive Summary Island Air is a niche player in the interisland market of Hawaii. It has a long history in the market, and its primary revenue source is achieved through selling tickets on its planes that offer transportation among five islands within Hawaii. It currently has a market share of 10% and an average load factor of 54.5% (percent of seats sold on each flight) Its main competitor is Hawaiian Air who has a market share of over 85% and a much higher load factor on their flights (1). Island Air does not have the resources to compete directly with Hawaiian Air for all travelers, rather through effective marketing which is outlined in this plan it will draw away travelers from Hawaiian Air thereby increasing its revenue by approximately 20 million dollars a year, or 30 million during the entirety of the marketing campaign. To achieve this increase in revenue both load factor and market share are going to be increased. The next year is an exciting time for Island Air and presents a great opportunity to implement a marketing plan that will achieve the above revenue growth. Island Air will be receiving brand new highly efficient Bombardier Q-400 planes that will replaced their tired and aging fleet of ATR-72 aircraft. Additionally 2015...
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...DOLAT CAPITAL Indian IT Sector India Research Billion Dollar Dream...!!! Sr. Analyst: Rahul Jain Tel : +9122 4096 9754 E-mail: rahul@dolatcapital.com December 21, 2012 DOLAT CAPITAL December 21, 2012 Int en tio na lly Le ft B lan k 2 DOLAT CAPITAL ”A journey of a thousand miles starts with a single step” - Lao-tzu, the ancient Chinese philosopher Billion Dollar Dream The Indian IT Services sector, estimated at USD 90bn, has predominantly focused on the global markets which generate more than 75% of revenues. The industry has spread far and wide with over four thousand players comprising of global MNCs, Indian players, Captives and small scale set ups. As is natural for any sector, the top five have consolidated to garner a significant share of the revenues ( 37%) while the top ten have taken 41% share of the total revenues. This has primarily been driven by the ability to scale and offer multiple service capability. The smaller players have been either de rated by circumstances, and hence gone down the margin curve or ended up taking bets that have gone the wrong direction. This trend over the last few years has led to a significant divergence in the size and structure of the Indian IT services sector – there are players with size of USD 2-10 bn range competing with the global players, and then we have a set of relatively smaller service providers in the revenue size of sub USD 500 mn still around. And some of these now are emerging into credible...
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...lived near an airport in any number of big cities or spent time in proximity to a military installation has been exposed to and possibly inconvenienced by the loud sounds of jet aircraft. To the locals that have lived and spent time in the Hampton Roads area, jet noise is as common as hearing a fire engine. Anyone living or working near one of the several military bases in the area or the Norfolk International Airport has heard or been affected in some way by jet noise. Jets noise in this part of Virginia is not just a daily occurrence but also a necessary one in order to preserve troop readiness and even society’s way of life. An examination of the state of global insecurity creating much higher operational military requirements since 9/11 and the economic stability our military bases provide reveal the necessity for higher tolerance of jet noise. Military training and readiness are directly proportional to the rise of global insecurity. Many factors can influence global insecurity. North Korea’s continued long range missile testing, Iran’s efforts to start a uranium enrichment program to build nuclear weapons, but the biggest threat to global insecurity today is that of terrorism. Terrorism negatively impacts the state of global security worldwide. Terrorism has been in practice throughout history and...
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...bepress Legal Series Year Paper Enron and the Special Purpose Entity. Use or Abuse? The Real Problem - The Real Focus Neal F. Newman Texas Wesleyan Law School This working paper is hosted by The Berkeley Electronic Press (bepress) and may not be commercially reproduced without the permission of the copyright holder. http://law.bepress.com/expresso/eps/1165 Copyright c 2006 by the author. Enron and the Special Purpose Entity. Use or Abuse? The Real Problem - The Real Focus Abstract In December of 2001, Enron Corporation filed for bankruptcy under Chapter 11 of the U.S. Bankruptcy Code; one of the largest corporate bankruptcy filings at that time. When the investigations commenced and the tangled Enron web was unraveled, it was discovered that Enron had perpetrated a very sophisticated form of accounting fraud through its repeated use of what are referred to as Special Purpose Entities (“SPEs”). In their most basic forms, SPEs are business entities formed for the purpose of conducting a well specified activity such as construction of a gas pipeline, or collection of a specific group of accounts receivable. However, because of their complex nature, SPEs can be used to manipulate a corporation’s financial results, which was the primary use for which Enron employed the SPE structure. As a result, the investment and financial community has cast a dark cloud over the special purpose entity, depicting the SPE as an inherently evil structure whose only purpose is to...
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...The Indian Mobile Industry May 8, 2007 @ Dallas T V Ramachandran, Director General, COAI CONTENTS I. II. ABOUT INDIA THE INDIAN TELECOM SCENARIO III. KEY PERFORMANCE INDICATORS IV. INDUSTRY INITIATIVES V. TELECOM MANUFACTURING VI. GROWTH POTENTIAL OF THE SECTOR VII. AFFORDABLE ACCESS FOR RURAL AREAS VIII. KEY CHALLENGES IX. LOOKING AHEAD 2 ABOUT INDIA 3 THE WORLD’S SECOND LARGEST MARKET Area – 3,287,263 Square kilometers Population (2006) – 1.11 Billion 22 National Recognized Languages Literacy Rate (2005) – 65% Average Annual Growth Rate – Population – 1.3% (growth is slowing) – GDP- 8.5% Trade (2006) – Total Exports – USD 103 Billion – Total Imports – USD 142 Billion Forex Reserves (including gold) =USD 200 Billion INDIA INDIA Source : FICCI/ Exim bank 4 ….& ONE OF THE FASTEST GROWING ONES One of the fastest growing economies in Asia. Annual GDP growth rate of ~8% over next 5-10 years Set to emerge as 3rd largest economy in the world by 2020 Major global hub for IT & IT enabled services By 2010 – Literacy Rate: 80% Middle Class: 32% (exploding) Poverty: 16% (declining) 5 “I visualize a prosperous India well before the year 2020. We expect the people below the poverty line to come to near zero, our literacy must be nearly 100% and tele-density will reach over 75%.” APJ Abdul Kalam The President of India 6 THE INDIAN TELECOM SCENARIO 7 INDIAN TELECOM GROWTH Even though the world has just discovered it, Indian telecom growth story is >10 years old. 8 ...
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...1 of 17 Xianghui(Ray) Chen 2153583 China and Global Financial Crisis US-Led TPP VS China-Backed RCEP —Applying Main IR Theories To US Policy-Making Process And Relevant Developments The backdrop of the TPP and RCEP WTO and TPP TPP and TTIP are drawn from the two precedent successful free-trade experiments, the EU and NAFTA(North American Free Trade Agreement). EU originated from the European Coal and Steel Community, before developing into the Common Market and further into European Community, and finally, into the EU. 1The ‘living’, ‘evolving’ treaties and agreements of the EU very much guide the living agreement of TPP/TTIP. NAFTA originated from CUSFTA (Canada-US FTA), which was implemented in 1989, and followed by NAFTA, ratified in 1994. Both EU and NAFTA existed before the WTO finally replaced GATT at the beginning of 1995. The replacement not only greatly expanded sectoral coverage but also replaced the GATT’s quite weak dispute-settlement mechanism.2 The liberalization and integration of trade had mainly proceeded under the auspice of WTO prior to the year 2000. With the evolvement characterized by the widening of the trade agenda to include the movement of people and not just that of goods, services, investments and capital,3 international society called for an update of the WTO. Although the Doha round did inspire some discussion in 2001, developing states fundamentally refused to open their market to the services and goods of the developed ones...
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...ASSESSMENT OF COMPETITION IN CEMENT INDUSTRY IN INDIA RESEARCH PROJECT REPORT SUBMITTED TO THE COMPETITION COMMISSION OF INDIA SUBMITTED BY: SUMIT PAL SINGH MBA (2011-2013) VINOD GUPTA SCHOOL OF MANAGEMENT, IIT KHARAGPUR i ACKNOWLEDGMENT I extend my sincere gratitude to The Competition Commission of India, for giving me an opportunity to intern at the commission. In specific, I thank Mr. Rakesh Kumar, Joint Director (Eco) for being a guiding force throughout this submission and being instrumental in the successful completion of this project. Without him every effort of mine would have been in vain. He has been kind and patient throughout, to share with me his precious time, thoughts and insights. Sumit Pal Singh Vinod Gupta School of Management, IIT Kharagpur ii DISCLAIMER This project report/dissertation has been prepared by the author as an intern under the Internship Programme of the Competition Commission of India for academic purposes only. The views expressed in the report are personal to the intern and do not reflect the view of the Commission or any of its staff or personnel and do not bind the Commission in any manner. This report is the intellectual property of the Competition Commission of India and the same or any part thereof may not be used in any manner whatsoever, without express permission of the Competition Commission of India in writing. iii TABLE OF CONTENTS 1. INTRODUCTION ..........................................................
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