...ACCOUNTING H525: MANAGERIAL ACCOUNTING AND CONTROL Winter Quarter 2004 INSTRUCTOR: Professor D. L. Jensen 428 Fisher Hall jensen.7@osu.edu (I check my e-mail several times daily and will respond ASAP) 292-2529 at office (Please leave recorded message; if I'm not in, I'll return your call.) 488-8177 at home (Please leave recorded message; if I'm not in, I'll return your call.) Office Hours: By appointment or chance COMMUNICATIONS CONSULTANT: Ms. Rama Ramamurthy 640 Fisher Hall ramamurthy.3@osu.edu 292-7397 Office Hours: REQUIRED TEXT MATERIALS: Anthony and Govindarajan. Management Control Systems, Eleventh edition. Homewood: Irwin, Inc., 2004 (abbreviated A&G) Supplementary materials (abbreviated S) are sold in a package by CopEz. Some supplementary items may be distributed in class or made available on the Internet. OPTIONAL MATERIALS FOR REFERENCE: Horngren, Charles T., George Foster, and Srikant M. Datar. Cost Accounting: A Managerial Emphasis. Eleventh edition. Upper Saddle River, NJ: Prentice-Hall, 2003 (or another cost accounting text) Kaplan, Robert S., and Robin Cooper. Cost and Effect: Using Integrated Cost Systems to Drive Profitability and Performance. Cambridge, MA: Harvard Business School Press, 1998. Kaplan, Robert S., and David P. Norton. The Balanced Scorecard: Translating Strategy into Action. Cambridge, MA: Harvard Business School Press, 1996. ...
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...W A T S O N H A L L UK data retention requirements information data retention and disposal Watson Hall Ltd London 020 7183 3710 Edinburgh 0131 510 2001 info@watsonhall.com www.watsonhall.com Each type of data within an organisation should be identified and classified. Once this has been completed and during periodic reviews, it is necessary to define the retention and disposal policy. Business data records should be assessed for the statutory and legal requirements, business and accountability requirements and the risks associated with keeping or disposing of the data records. A records management system or schedule of data retention criteria can be used to document the data records, the requirements and the security controls needed for their identification, storage, protection, retrieval, retention and disposal. There are a large number of statutes, case law and regulations defining how long some data must be kept for before it is destroyed — some of which are outlined on the following pages. A few requirements such as records of wages apply to almost all sectors, but we have listed some specific requirements for the communications, financial and governmental sectors. Other sectors have equally important requirements. The exact minimum retention period varies with the specific data type, and the starting date is often context related e.g. period from an event like an accident, retirement or the advertisement of a product. This document is based on the previous work...
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.......................... 7 IX. International financial comparison ........................................... 8 X. Case study ....................................................................... 12 XI. Bibliography ..................................................................... 18 List of figures Figure Figure Figure Figure Figure Figure Figure Figure Figure Figure Figure Figure 1 - First division ........................................................................ 3 2 - Market value of the Jupiler Pro League......................................... 6 3 - Evolution of finances of the Jupiler Pro League ............................... 6 4 - Average revenue of European clubs ............................................. 9 5 - Profits/losses of European clubs ................................................. 9 6 - Brand value of European Leagues.............................................. 11 7 - Evolution KRC Genk...
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...Is Pros Ltd Your Connectivity Provider PROPOSAL For DEDICATED (Full Duplex) BROADBAND INTERNET PREPARED BY Md.Jashim Uddin Khan Sr.Executive Marketing & Sales. Is Pros Ltd. Cell : 01613257754 E-mail : jashimuddin@ispros.com.bd 41/1 Kazinazrul Islam Ave.Karwanbazar Dhaka-1215. Your Connectivity Provider Dear Sir, Greetings from IS Pros Ltd – the leading Broadband Internet Service Provider in Bangladesh We have Submarine Cable connected Fiber Optic Network throughout the Dhaka City. Cutting Edge – Why Is Pros? 1. Our backbone networks & POPs are connected by Underground Fiber through Nationwide Telecommunication Transmission Network (NTTN). 2. NO COMPROMISE regarding commitment of Bandwidth – to be provided at actual. 3. We ensure you DEDICATED Bandwidth. 4. Unlimited Net surfing for 24 hours – no download limitations. 5. Quick customer support – response time less than one hour. 6. Experienced & professional Customer Care Department. 7. 24/7 Help Desk – 10.00am to 9.00pm customer-end support. 8. We have standby Generator at all the 12 POPs throughout the Dhaka City, so your Connectivity will be uninterrupted. 9. We will provide MRTG. 10. We maintain quality but we are competitive in terms of price. 11. We care you to collect your monthly bill by our Billing Department. 12. IS Pros Ltd is running its 8th consecutive successful years, it’s Management have been involved in this field for the last 12 years. 13. IS Pros Ltd is leading within the top 5...
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...FINANCIAL STATEMENT OVERVIEW ASSIGNMENT # 3 Members: Zhishuang Liu Siyi Shang Qihui Wu Anqi Li Context 1. Assumptions 2 2. I/S Pro Forma 2 1.1 Interest Income 2 1.2 Net Interest Income Margin 2 1.3 Provision for Loan Losses 5 1.4 Net Income Margin 6 1.5 Tax Rate 6 1.6 Non-interest income and Non-interest expense 7 3. B/S Pro Forma 8 3.1 ROA and ROE 8 3.2 The Accounts change according to the Interest Income and Interest Expense 9 3.3 The Other Asset and Liability Accounts 11 3.4 Shareholders’ Equity Forecast 12 3.5 Retained earnings 13 4. Cash Flow Statement Pro Forma 15 1. Assumptions (1) Interest Income grows at a certain rate every year. (2) There is no issue of new shares (3) There are tendencies of the ratios, such as net interest income margin, net income margin, return on asset, return on equity, etc., that could be used for forecasting. (4) Simplify the accounts of Balance Sheet, Income Statement and Cash Flow Statement. * 2. I/S Pro Forma Interest Income Graph 2-1 Interest Income Graph 2-1 shows the total interest income of Orrstown from year 2006-2013. As it takes a longer time for small financial institutions to react on the financial crisis, the negative interest income of orrstown showed in year 2012 and 2013. Because there would be little chance of any big financial crisis in the following five years, it is reasonable to take outliers. Take the average of the annual growth...
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...11/12/14 Clean Edge Razor Case [pic] Table of content 1. Executive Summary………………………………………………………………….3 2. Problem/Issue Statement………………………………………………………..4 3. Situation Analysis…………………………………………………………………….4 4. Alternatives……………………………………………………………………………..8 5. Evaluation of Alternatives………………………………………………….…….8 6. Recommendation(s), Action Plan/Implementation…………………..9 7. Appendix…………………………………………………………………………………11 1. Executive summary As a marketing advisor, my role is to analyse the Clean Edge Razor Case in terms of the inner and external situation, the alternative solutions and assess each solution, then give recommendations on which alternative solution to choose, what the advantages and disadvantages are. Finally, suggest implementations that should be taken in order to achieve the goal. www.termpaperwarehouse.com/print/Clean-Edge-Razor-Case/244312 1/9 11/12/14 Clean Edge Razor Case As a leader in the heath product and grooming manufacturer company, Paramount is introducing a more technologically revolutionary nondisposable razor into the super-premium market to maintain market share. However, there are many competitors in this segment and Paramount is considering the proper the positioning method to choose to gain the most market shares. Both niche positioning and mainstream positioning have pros and cons. Niche positioning focus on specific group of male that are very concerned with the functionality and the messaging of the razor. They seek...
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... HTC Update (no specifics listed) for unbranded... Windows 7/8/Mobile Lead Software Engineer (kindly... MEMBER SHOUTOUTS * Slai * BIGPADDY * montsa007 * Eas195 * WhippedKream * lak611 * Honestabebread * snowmutt * dxdy * lak611 * Angry_Mushroom * BIGPADDY SOCIAL * Groups * Photos * Stream * Friends * Member Map * Home * Forum * Windows 8 Tablets * Surface for Windows 8 Pro * Idiotic comparison/ Microsoft Surface Pro vs. Apple iPad 4 REPLY TO THREAD SUBSCRIBE TO THREAD ------------------------------------------------- Top of Form Page 1 of 212Last Bottom of Form Results 1 to 25 of 31 10Likes * LinkBack * Thread Tools * Search Thread ------------------------------------------------- Top of Form Bottom of Form * Rate This Thread 1. ------------------------------------------------- pdch MemberPosts202 PostsGlobal Posts282 Global Posts | 03-08-2013, 01:24 PM #1 Head-to-Head: Microsoft Surface Pro vs. Apple iPad 4 :facepalm. | Last edited by Dave Blake; 03-09-2013 at 07:37 PM. Reason: fix titleREPLY REPLY WITH QUOTE THANKS LIKE * Share * * * * * | | 2. ------------------------------------------------- nottechsmart MemberPosts30 Posts | 03-08-2013, 02:41 PM#2 I don't understand the comparisons either. Every review you read mentions the ipad. When Apple comes out with a I-5 powered, Windows...
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...stuff for the football game. We talked about the situation not having anything set up What were the outcomes, positive and/or negative, of this decision? We wore bandanas at the game negative How would you approach a similar decision in the future? Same steps Plan ahead Appendix 1.02C Steps in Decision-Making Directions to Students: Use this graphic organizer to map the steps in a financial decision that you must make. 1. Identify the decision to be made Go to movie 2. Identify resources and gather information 3. Identify options (alternatives) Go another day 4. Identify pros and cons of each option (in boxes below) Option A Pros: go early Cons: eat all snacks before movie Option B Pros: save money for limited Cons: go another day Option C Pros: go late Cons: get home late Option D Pros: save money Cons: not go at all Resources Money car Relevant Information What time does it start 5. going to the movies late because it is better because there is fresher food 5. going to the movies late because it is better because there is fresher food 6. go to the movies 6. go to the movies 7. it was a good outcome 7. it was a good outcome Appendix...
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...Part 1: Chart House vs Senate | | | | | | HOUSE | SENATE | 1 | Size | 453 | 100 | 2 | Length of term | 2 years | 6 yrs | 3 | Term limits? | No limit | No limit | 4 | Election schedule: how often | | | 5 | Apportionment of representatives: which is by state and which is by district | District | State | 6 | Minimum age | 25 | 30 | 7 | Minimum citizenship | 7 years | 9 years | 8 | Inhabitant of state represented (for how long) | 7 years | 9 years | 9 | Filling vacancy (death, resignation, retirement, expulsion or election to another government position) | Special/general election | Governor or state of vacancy | 10 | Official Leader | Speaker of the house | Vice president | 11 | Describe organization: which is more centralized, more formal | Formal, more rules | Informal, less rules | 12 | Which has stronger leadership? | No | yes | 13 | Interrelations with constituency- how many do they represent | 710,767 people | Half the state | 14 | Greater expertise/specialization | Experts | | 15 | Name the four types of committees in each chamber (they are the same) | Standing: continue from 1 congress to the nextJoint: members of both chambers conduct investigations/special studies.Conference: members of both chambers work out differences on bills.Special: members from 1 chamber conducts special investigations | same | 16 | Who has more committee/subcommittee assignments | Less | More | 17 | Which chamber has...
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...4/10/2014 Understanding and creating many-to-many relationships in FileMaker Pro | FileMaker Worldwide Sites Home Products Support Solutions Support Knowledge Base Downloads Community Forums Company FileMaker Technologies Purchase Training Contact Support Log In | Sign Up Understanding and creating many-to-many relationships in FileMaker Pro What do I need to know to work with many-to-many relationships in FileMaker Pro? Answer ID: 9922 Last Updated: Feb 11, 2014 08:54 AM PST Products FileMaker Pro 13.x 12.x 11.x 10.x 9.x 8.x 7.x FileMaker Pro Advanced A relational database consists of data and information organized into different tables. A table is used to define a specific, single group of information, like a table of customers for a business or a table of products that the business sells. Each record in that table should include a “key field.” A key field is a field or combination of fields that uniquely identify a record (row) in a table. A key field can be referred to as a "primary key" and a "foreign key." A "primary key" is a key field that is in the same table as the record it identifies. A "foreign key" is a key field that identifies a record in another table. Understanding the difference between a primary key and a foreign key will be useful when dealing with many-to-many relationships in FileMaker Pro. Relational database design supports many different types of relationships between tables...
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...9. 10. 9. 10. 1. 2. 3. 4. 5. 6. 7. 8. 1. 2. 3. 4. 5. 6. 7. 8. Lab 3: Exploring Busses Justin Faile October 6, 2014 NT1110 Lab 3: Exploring Busses Justin Faile October 6, 2014 NT1110 Lab 3: Exploring Busses Justin Faile October 6, 2014 NT1110 Lab 3: Exploring Busses Justin Faile October 6, 2014 NT1110 1. MagSafe is a series of proprietary magnetically attached power connectors. 2. Ethernet 3. FireWire 4. Thunderbolt – it’s a hardware interface that allows connection for external displays such as MDP (Mini Display Port) 5. USB 3.0 6. SDXC Card Slot 7. Audio Line In/Out 8. Battery Light Indicator 9. Kensington Lock Slot - (K-Slot) anti theft reinforced metal hole used for attaching lock apparatus. 10. 8XSuper Drive – (Disk Drive) http://designchair.co.uk/wp-content/uploads/2011/11/macbook.jpg http://hothardware.com/articleimages/Item1538/small_MacBook-Pro-right-side-view.jpg http://en.wikipedia.org/wiki/Thunderbolt_%28interface%29 http://en.wikipedia.org/wiki/Kensington_Security_Slot 11. MagSafe is a series of proprietary magnetically attached power connectors. 12. Ethernet 13...
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...* Hiring instructors with similar qualities to create a good workforce. * MANU's market penetration of the Fort Collins area ensures that all soccer players age 11 to 14 are aware of his soccer program. Weaknesses: * MANU's dependence on Tom Owen in all of its functions offers little opportunity for him to expand to other locations. Opportunities: * The close proximity to three large cities that offer limited soccer training camps. Threats: * Some parents may consider soccer as a luxury that can be eliminated in face of economic downturn and growing unemployment. * The emergence of new soccer training programs in direct competition with MANU. Market Situation Approximately 90 percent of MANU’s customers live in Fort Collins which has a population of 110,000. Greeley and Longmont are about 25 miles away by interstate highway and have a population of approximately 80,000 each. Loveland is a city that is also about 25 miles from Fort Collins and has a population of approximately 60,000. Competitive Situation There is almost no direct competition for MANU in Fort Collins. The surrounding cities of Loveland, Greeley, and Longmont offer even less developed soccer programs. Target Customer The target customer for the MANU's services would be competitive soccer players from the ages of 11 to 14. However, the ultimate purchaser of these services would be the mother or father of the soccer player. This...
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...INDEX 1. Tables p. 2-6 2.1. Table 1: Biographical Information of Parents p.2 2.2. Table 2: Biographical Information of Children p.2 2.3. Table 3: Authoritative child-rearing style p.2 2.4. Table 4: Authoritarian child-rearing style p.3 2.5. Table 5: Permissive child-rearing style p.3 2.6. Table 6: Uninvolved child-rearing style p.4 2.7. Table 7: Kind of prosocial behaviour: Empathy p.4 2.8. Table 8: Kind of prosocial behaviour: Awareness of p.4 wrong-doing 2.9. Table 9: Kind of prosocial behaviour: Cooperation p.5 1.10 Table 10: Kind of prosocial behaviour: Helping p.5 behaviour 1.11 Table 11: Kind of prosocial behaviour: Awareness p.5 of someone else’s problem 1.12 Table 12: Kind of prosocial behaviour: Accommodating p.6 others 1.13 Table 13: Total scores for prosocial behaviour p.6 1.14 Table 14: Total scores for child-rearing styles and p.6 prosocial behaviour 2. Question one: Report p.7 3. References p.8 Table 1 Research participant | Age | Gender | Ethnic group | Marital status | Working or stay-at-home-parent | Average time spend with child per week | Number of children | 1 | 29 | Female | White | Married | Stay-at-home | 40 Hours | one | 2 | 36 | Female...
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...color-code matches: default mode: auto-navigation: Save Cancel Bottom of Form ------------------------------------------------- Top of Form * ------------------------------------------------- Word Count: words * ------------------------------------------------- Percentage: % or Cancel Bottom of Form * preferences Document Viewer Turnitin Originality Report * Processed on: 22-Dec-2012 10:11 AM CST * ID: 294959697 * Word Count: 227 * Submitted: 1 Week+3-Assignment-Pro+Forma+Statements[1] By Robert Oxendine Similarity Index 41% What's this? Similarity by Source Internet Sources: 41% Publications: 0% Student Papers: N/A include quoted include bibliography exclude small matches download refresh print mode: 18% match (Internet from 8/2/10) http://www.jiskha.com 9% match (Internet from 4/3/10) http://sprott.carleton.ca 8% match (Internet from 2/18/12) http://www.coursehero.com 6% match (Internet from 9/30/10) http://studentoffortune.com ------------------------------------------------- Week 3-Assignment-Pro Forma Statements The Landis Corporation A.) ( ) Spontaneous Assets = 5% + 15% + 25% + 40% = 85% Spontaneous Liabilities = 15% + 10% = 25% RNF = ( ) ( ) = .85 ($15 million) - .25 ($15 million) - .06 ($115) (1 -.5) = $12.75 million - $3.75 million - $3.45 million = $5.55 million B.) An increase in Landis Corporation’s payout ratio will reduce the company’s retained earnings and profit margin, and therefore will increase...
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...Pro Staffing Research for Outsourcing Payroll and Tax Services 03/15/2014 Table of Contents Project Scope 4 Requirements 4 Procurement Advantages 5 Savings Analysis 5 Procurement Disadvantages 6 Risks 6 Scoring Matrix for Procurement Proposals 8 Contractual Analysis 12 Considerations 12 Proposal Information 12 Legal Compliance Subjects 12 Proposal Questionnaire 12 Instructions to Proposers 13 Project Scope Pro Staffing research of outsourcing payroll and tax responsibilities versus in-house or new software package to evaluate which process will better meet the needs of corporation in both cost and quality of services. The analysis shows the cost savings for the procurement average 31% less than in-house management either by current processes or new software. Risk/ liability for Federal Tax withholding and reports is moved to the vendor. Requirements The solution needs to provide minimal 1. Direct deposit or mail for employees and contractual workers regular payroll, bonus pay, and expense checks 2. Handle workers compensation payment 3. Payroll withholding 4. Payroll tax management 5. Knowledge of international payments to employees or contractors 6. Online payroll management by Pro Staffing 7. Web access with required registration access for previous W2 and payroll check information for up to five years 8. Documents should be printable or delivery by mail 9. Strict documented protocol...
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