...Oral presentation of the book you’ve read You will hold a presentation of about 5 minutes. Your presentations must include: A thesis: Create a thesis based on what is typical for, or of particular importance in, your novel? The thesis indicates the focus of your presentation: Examples of different types of focus: The development of the main character, an important theme, author vs. novel, the book in the context of a series or in relation to a genre, the book and the movie based on it, etc. An introduction where the book and thesis is presented, a main body where the thesis is discussed and a conclusion/ending where you sum up your main ideas. Your presentation could include: A power point, pictures on small posters or similar visual aids. A small reading of a central or particularly descriptive paragraph. Be creative! Good luck! VURDERING For å få 5-6 på denne presentasjonen må du vise evnen til å snakke fritt om en bok du har lest. Presentasjonen må ha en funksjonell struktur og du må vise evne til å diskutere bokas innhold og tematikk med gode argumenter og med språklig presisjon. Språklig må du vise god grammatisk kontroll og presis uttale, samt vise et godt og variert ordforråd. For å få 3-4 på denne presentasjonen forventes det også en god struktur og at man presenterer noenlunde fritt fra manus. Innholdsmessig må man vise enkel diskusjon eller presentasjon av argumenter. Språklig er det rom for en del feil, men man må kommunisere...
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...for the presentation are the interprofessional team of Maryvale HD clinic. The primary stakeholders involved are: FA, CC, PCTs, administrative assistant, nurses, dietitian (RD), social worker (SW), and patients. The clinic’s nurse practitioner (NP) and nephrologist were not present for the meeting. For the successful execution and completion of this project, permission was sought from the CC and FA. The clinic’s FA communicated the date and time of the staff...
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...To compare Nokia's Parent Company's financial statement prepared under the Finnish Accounting Standards (FAS) to the Consolidated Profit and Loss Statement prepared under IFRS, we performed two different analyses. The first compares performance over time (2007 to 2008) as well as 2008 results as a percentage of net sales: Parent Company (FAS) Consolidated Company (IFRS) 2008 results (displayed as % of net sales) Compared to 2007 2008 results (displayed as % of net sales) Compared to 2007 Net sales 100.00% Down 12.84% 100.00% Down 0.68% Gross profit margin 30.54% Down 16.99% 34.26% Up 0.56% Operating profit margin 10.02% Down 46.74% 9.79% Down 37.80% Profit before taxes 8.54% Down 70.13% 9.80% Down 39.89% Net profit margin 6.49% Down 72.49% 7.86% Down 44.65% The second reviews key ratios of each statement: Parent Company (FAS) Consolidated Company (IFRS) Cost of sales/Sales 69.46% 65.74% Profit before taxes/Sales 8.54% 9.80% As we can see, all of the 2008 percentages for the Consolidated Company are better: • Lower cost of sales as a percentage of sales • Higher profit before taxes as a percentage of sales • Higher gross profit, net profit margin, and profit before taxes (as a percentage of net sales) • Operating profit margin is comparable on both statements By comparing with 2007 results, the Consolidated Company also shows a less severe downturn: • Sales decreased 0.68% for the Consolidated Company while it decreased 12.84% for the Parent...
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...Proposal | 6 | Proposal Abstract | 6 | Chapter I: The Performance Gap | 7 | Chapter II: The Intervention | 8 | Endorsement of ReP Proposal by Institutional Partner | 9 | Phase 2: Designing the Plan | 10 | Chapter III: The Plan | 11 | Endorsement of ReP Plan by the Faculty Adviser | 11 | Powerpoint Presentation Version of Chapter III | 12 | Phase 3: Implementing the Plan | 12 | Progress Reports | 12 | Phase 4: Reporting the Results | 13 | Chapter IV: The Final Report | 14 | Endorsement of Report by the Faculty Adviser | 14 | Powerpoint Presentation Version of Chapter IV | 14 | Final ReP Document | 15 | III. Approval Procedure | | A. The ReP Proposal | 16 | B. The ReP Plan | 17 | C. The ReP Progress Reports | 19 | D. The ReP Final Report | 21 | IV. Terms of Reference for Panel Members | | A. Institutional Partner (IP) | 25 | B. Faculty Adviser (FA) | 26 | C. Program Representatives (PR) | 27 | | OUTLINE | | APPENDICES | Template of the Final ReP Document 28 (Ancillary Pages, Chapters I, II, III, & IV) Appendix A: | Proposal Endorsement Form | Appendix B: | Plan Endorsement Form | Appendix C: | Certification | Appendix D: | Report Endorsement Form | Appendix E: | Final ReP...
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...NUTRITION AND CONSUMER HEALTH 1. Class Assignments Menu Management Options * * Course Menu: HLTH-312-52-UG-CE-FA-2013 (NUTRITION AND CONSUMER HEALTH ) * Home Page * Class Information * Class Assignments * Discussions * Groups * Tools * Help Class Assignments ------------------------------------------------- Top of Form Bottom of Form Content * Class assignment 2 * Food Analysis Assignment Objective: Help you better understand the types of food you’re consuming, its nutritional value, and the improvements needed to change your overall diet for the better. Resources: Choosemyplate.com Enter your food intake for 3 full days by following the Choosemyplate.com instructions. Write a 350-750 word paper that addresses the following points about your 3-day food intake. *Review your, the dietary reference intake (DRI). Does your dietary intake for the day you recorded provide a healthful diet? Why or why not? *Did you consume the recommended DRI from each of the food groups, vitamins, and minerals? *Which groups of foods are underrepresented or overrepresented in your diet? If you did not consume the recommended number of servings from each group, explain why. Propose how you might consume the recommended number of servings from each group in the future. *Did your diet provide an adequate variety of foods, or were your choices limited? Refer to the Food Pyramid to see how you fulfilled your...
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...managerial accounting (internal) Analyze financial reports, specifically the balance sheet, statement of profit and loss and statement of cash flow. Identify and apply key financial ratios to financial statement analysis. Identify and apply basic elements of cost concepts, product costing and cost-volumeprofit (CVP) analysis to management decision-making process. Understand key considerations during the budgeting process and budgetary control. Course Materials Narayanswami (2014): “Financial Accounting: A Managerial Perspective”, Prentice-Hall Pvt Ltd., 5th edition, New Delhi (FA) Jiambalvo (2013):” Managerial Accounting”, Wiley India, 5th edition, New Delhi (MA) Supplemental materials will be distributed via email. Grading Criteria Your grade will be based on three criteria, as follows: Class Quizzes ( Best 4 out of 5) Business Report Group Presentation End-term exam Total Page 1 20% 10% 10% 60% 100% Course Outline Session No. Session 10-11 Session 12-13 Session 14 Session 15-16 Session 17-18...
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...Third Party Risk Management: Job Description Intern-S15HEINTNG-IIMUDescriptionAbout Deloitte “Deloitte” is the brand under which tens of thousands of dedicated professionals in independent firms throughout the world collaborate to provide audit, consulting, financial advisory, risk management, and tax services to selected clients. These firms are members of Deloitte Touche Tohmatsu Limited (DTTL), a UK private company limited by guarantee. Each member firm provides services in a particular geographic area and is subject to the laws and professional regulations of the particular country or countries in which it operates. DTTL and each DTTL member firm is a separate and distinct legal entity. Each DTTL member firm is structured differently in accordance with national laws, regulations, customary practice, and other factors and may secure the provision of professional services in their territories through subsidiaries, affiliates, and/or other entities. In the United States, Deloitte LLP is the member firm of DTTL. Services are primarily provided by the subsidiaries of Deloitte LLP, including:• Deloitte & Touche LLP• Deloitte Consulting LLP• Deloitte Financial Advisory Services LLP• Deloitte Tax LLP In India, Deloitte LLP has the following indirect subsidiaries: Deloitte & Touche Assurance & Enterprise Risk Services India Private Limited, Deloitte Consulting India Private Limited, Deloitte Financial Advisory Services India Private Limited, Deloitte Tax Services India...
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...CASE: Reporting Comprehensive Income: IFRS vs. US GAAP a) Messrs. Cope and Foster dissent from this Statement because it permits an enterprise to display the items of other comprehensive income identified in this Statement with less prominence and to characterize them differently from other items of comprehensive income that are currently included in net income. Messrs. Cope and Foster believe that a primary objective in undertaking a project on reporting comprehensive income was to significantly enhance the visibility of items of other comprehensive income. They also believe that the Board inappropriately failed to respond to the clear and unequivocal call from users of financial statements for the transparent presentation of all items of comprehensive income, whose request is acknowledged in paragraphs 40 and 41 of this Statement. They also note that, as evidenced by the basis for conclusions in the Exposure Draft, the Board held views similar to theirs when it issued that document. We agree with Messrs. Cope and Foster’s concerns. If the companies choose to report the items of other comprehensive income in the Statement of Changes in Equity, the visibility of these items will be decreased because there are many other important item in this statement, and the users may not focus on the important items of other comprehensive income, and at the same time, net income is reported in the Income Statement, which will make the financial statement users focus more on net income...
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...These efforts will be an expansion of existing disclosure requirements under Accounting Standards Codification Subtopic 715-80 (originally FAS 87, FAS 106 and FAS 132(R)). FASB plans to move quickly on this project with the issuance of a proposed standard sometime this summer and a final standard before the end of the year. FASB has not yet indicated when the enhanced disclosures would take effect. Reasons cited for FASB deciding to take up this topic include concerns raised by constituents about perceived deficiencies in current disclosures for mutliemployer plans, including the lack of disclosure about potential for increases in contributions as a result of plans being underfunded. FASB also indicates that these concerns are driven by the significant deterioration in the funded status of multiemployer plans.[1] For the full text of the FASB Press release, please go to: http://www.fasb.org/cs/ContentServer?c=FASBContent_C&pagename=FASB%2FFASBContent_C%2FProjectUpdatePage&cid=1176156724606 ----------------------- [1] The Pension Protection Act of 2006 categorizes plans according to their funded status as being either Green Zone (generally greater than 80% funded), Yellow Zone (generally less than 80% funded but more than 65% funded) or Red Zone (generally 65% or lower in funded status). In a recent presentation made by staff members of the Associated General Contractors of America, they cite statistics which show that by 2009, only 20% of all pensions...
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...Accounting Standards Codification® Notice to Constituents (v 4.5) About the Codification FASB Accounting Standards Codification® Notice to Constituents (v 4.5) About the Codification Notice to Constituent version numbers - The Notice to Constituents contains a version number indicating the degree of change within a particular version. Versions ending with ".0" represent substantive changes to the text, whereas versions ending with a number other than zero represent editorial or clerical corrections. Page FASB Accounting Standards Codification ................................................................................... 4 Codification Goals .......................................................................................................................... 5 Codification Research System ........................................................................................................ 6 Content Matters............................................................................................................................... 7 Population of codified standards as of July 1, 2009 ................................................................... 7 Standards issued by standard setters other than the SEC ........................................................ 7 Standards issued by the SEC................................................................................................... 8 Essential and nonessential content ................................
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...| FASB Project | ACCT 495-6260 | | Mallory Taylor | 4/26/2013 | | U.S. GAAP and IFRS: History of Convergence The business environment today is one of a truly global perspective. There are few businesses left in this world that does not conduct business on an international basis. The need for a universal accounting system is a direct result of the magnitude of international business. Investors, managers, CEOs, and virtually all stakeholders need to understand the accounting information of the other businesses they interact with, regardless of the country or region of the world that business is located. “The effort to join the international financial community in a single set of standards has been in motion for over 40 years. The International Accounting standards Committee was formed in 1973. This committee evolved into the International accounting Standards Board (IASB) in 2001. International security regulators supported accounting regulators in the call for universal standards” (Thomas, 2009, p. 369). “The regulators in the U.S. have been slow to join the efforts for global convergence. In 2002, the Financial Accounting Standards Board (FASB), which issues U.S. GAAP, and the International Accounting Standards Board entered into the Norwalk Agreement. This agreement acknowledges their commitment to high quality accounting standards for use domestically and across borders. This agreement aims to remove the differences between U.S. GAAP and IFRS standards...
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...Accounting Standards Codification® Notice to Constituents (v 4.6) About the Codification FASB Accounting Standards Codification® Notice to Constituents (v 4.6) About the Codification Notice to Constituent version numbers - The Notice to Constituents contains a version number indicating the degree of change within a particular version. Versions ending with ".0" represent substantive changes to the text, whereas versions ending with a number other than zero represent editorial or clerical corrections. Page FASB Accounting Standards Codification ................................................................................... 4 Codification Goals .......................................................................................................................... 5 Codification Research System ........................................................................................................ 6 Content Matters............................................................................................................................... 7 Population of codified standards as of July 1, 2009 ................................................................... 7 Standards issued by standard setters other than the SEC ........................................................ 7 Standards issued by the SEC................................................................................................... 8 Essential and nonessential content ................................
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...US GAAP vs. IFRS The basics March 2010 Table of contents 2 5 7 8 11 13 14 16 18 20 26 28 31 33 35 38 40 42 43 44 46 47 Introduction Financial statement presentation Interim financial reporting Consolidations, joint venture accounting and equity method investees Business combinations Inventory Long-lived assets Intangible assets Impairment of long-lived assets, goodwill and intangible assets Financial instruments Foreign currency matters Leases Income taxes Provisions and contingencies Revenue recognition Share-based payments Employee benefits other than share-based payments Earnings per share Segment reporting Subsequent events Related parties Appendix — The evolution of IFRS Introduction It is not surprising that many people who follow the development of worldwide accounting standards today might be confused. Convergence is a high priority on the agendas of both the US Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) — and “convergence” is a term that suggests an elimination or coming together of differences. Yet much is still made of the many differences that exist between US GAAP as promulgated by the FASB and International Financial Reporting Standards (IFRS) as promulgated by the IASB, suggesting that the two GAAPs continue to speak languages that are worlds apart. This apparent contradiction has prompted many to ask just how different are the two sets of standards? And where differences exist, why do they exist...
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...that Merrill Lynch has introduced a new client relationship technique called the Supernova at the Merrill Lynch’s Indianapolis offices. This practise was implemented on a trial basis and generated a positive and vibrant response between the financial advisors (FA’s) and their customers. But on the flipside it was continuously challenging the traditional ways of dealing of a relationship by a FA with its client party. The concerned person here in this case is in a dilemma whether to apply Supernova in Merrill Lynch with a larger perspective. SUPERNOVA Supernova was the name given to new way of relationship managementintroduced by Merrill Lynch’s Indianapolis offices. Supernova was invented by Rob Knapp, head of Mid West Dist office who’s “Customer Satisfaction” ranked last among 32 dist in country in 1995. The Supernova Model is a client service, client acquisition, and practice management model that drives an explosive acceleration in revenue and client satisfaction by capitalizing upon the 80/20 Rule. It was first implemented by financial advisors at Merrill Lynch under the leadership of FA Rob Knapp. Thereafter it became more popular in the finance industry. The advisor implementing Supernova can prove the benefit of this model while creating a better experience for your clients and significantly growing your business at the same time. Supernova was required at Merrill Lynch since the Financial Advisors hardly contacted their clients through any...
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...International Standards for Islamic Finance AAOIFI – Introduction AAOIFI & IFRS - Comparison on structural objectives AAOIFI & IFRS - Categories of accounting standards for Islamic financial institutions AAOIFI & IFRS - Examples of main differences Adoption of AAOIFI Standards How AAOIFI Standards Support Islamic Finance Industry www.aaoifi.com For more information on the Institute of Management Accountants, visit www.imanet.org AAOIFI – Introduction • Responsible for formulation and issuance of international Islamic finance standards. • Has issued 68 standards: 25 accounting standards; 5 auditing standards; 6 governance standards (incl. on Shari’a supervision); 2 codes of ethics; and 30 Shari’a standards (rules for application of Shari’a). • Also developing new standards and reviewing existing standards. • Supported by over 165 institutional members from over 35 countries. Members include central banks and regulatory authorities; Islamic and conventional financial institutions; accounting and auditing professions; and Islamic financial support services providers. • In order to support technical application of standards, AAOIFI offers the following professional qualification programs: - Certified Islamic Professional Accountants (CIPA), and - Certified Shari’a Adviser and Auditor (CSAA). For more information on the Institute of Management Accountants, visit www.imanet.org 1 AAOIFI & IFRS - Comparison on structural objectives A. Differences on coverage of standards...
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