...Chapter 1 The Nature and Purpose of Accoun3ng McGraw-Hill/Irwin Copyright © 2011. The McGraw-Hill Companies. All Rights Reserved. What Accoun0ng Does • Accoun3ng is a system that provides informa3on on: – Amounts of resources. – How resources were financed. – Results achieved by using resources. • For either: – Par3es inside or outside of organiza3on. – Profit and nonprofit organiza3ons. 1-2 Categories of Accoun0ng Informa0on • Opera3ng • Financial accoun3ng. • Management accoun3ng. • Tax accoun3ng. 1-3 Opera0ng Informa0on • Needed to conduct day‐to‐day ac3vi3es. • Largest quan3ty of accoun3ng data. • Examples: – Hours worked by employees. – Inventory on hand. – Amounts owed by customers. – Amount of money in bank. 1-4 Financial Accoun0ng Informa0on • For external users (investors) and managers. • Used by investors to make decisions to buy, sell, or hold shares of a company. • Annual report and its financial statements. – Common rules used so investors can compare with other companies’ financial statements. – No “tailor‐made” informa3on 1-5 Management Accoun0ng Informa0on • For internal users such as president, marke3ng manager, produc3on manager, etc. • Used for three management func3ons: – Planning. – Implementa3on. – Control. 1-6 Planning • Deciding what ac3ons should be taken. • Decision making involves: 1. 2. 3. 4. 5. Iden3fy problem or opportunity...
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...• Explain why managers are important to organizations • Tell who managers are and where they work • Describe the functions, roles, and skills of managers • Describe the factors that are reshaping and redefining the manager’s job • Explain the value of studying management Management, Eleventh Edition by Stephen P. Robbins & Mary Coulter ©2012 Pearson Education, Inc. publishing as Prentice Hall 1-1 Why are Managers Important? ©2012 Pearson Education, Inc. publishing as Prentice Hall ©2012 Pearson Education, Inc. publishing as Prentice Hall 1-2 ©2012 Pearson Education, Inc. publishing as Prentice Hall 1-4 Who Are Managers? • Organizations need their managerial skills and abilities more than ever in these uncertain, complex, and chaotic times. • Managerial skills and abilities are critical in getting things done. • The quality of the employee/supervisor relationship is the most important variable in productivity and loyalty. Management, Eleventh Edition by Stephen P. Robbins & Mary Coulter Management, Eleventh Edition by Stephen P. Robbins & Mary Coulter 1-3 • Manager – Management, Eleventh Edition by Stephen P. Robbins & Mary Coulter Classifying Managers Exhibit 1‐1: Levels of Management • First‐line Managers ‐ Individuals who manage the work of non‐managerial employees. • Middle Managers ‐ • Top Managers ‐ Individuals who are responsible for making organization‐wide decisions and establishing plans and goals that ...
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...The Power of Freedom “Freedom is never voluntarily given by the oppressor; it must be demanded by the oppressed” (Martin Luther King Jr.). Just like Martin Luther King Jr. said people who faced oppression couldn’t wait around expecting to be given freedom. Instead, in order to earn it, they would need to fight and demand for it. The same ideas are portrayed through the writing of a fellow activist, Maya Angelou. In “I know why the caged bird sings” by Maya Angelou, the idea of freedom is explained through the use of metaphors and imagery. To begin, the metaphors used compare two perspectives of life. The poem itself is one large extended metaphor with other metaphors dispersed throughout. The main metaphor explains the lives of two barricaded races; “The caged bird” representing those who lacked freedom and “The free bird” representing those with freedom (Angelou). A caged bird could be a metaphor for any group of people facing oppression while the cage represents physical barriers. The freedom appointed to the free bird is opposite to that given to the caged bird. To show how the caged birds dealt with this segregation Angelou writes, “The caged bird sings/with fearful trill of the things unknown/but longed for still/and is tune is heard/on the distant hill for the caged bird/ sings of freedom” (Angelou). The caged birds “fearful trill” represents the bird’s worry that it will never have a chance to experience that same freedom. Though he’s fearful and his ambition is unmet...
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...VOCABULARY keep in touch!! manten el contacto!! to take advantage.. sacar ventaja/ aprovecharse i´m not used to being treated like that no estoy acostumbrado a que me traten así the same than….. lo mismo que…. are you still in touch? mantienes el contacto todavía? you seem to treat this whole thing as a joke parece que todo te lo tomas a broma take it easy tranquilizate leave me alone dejame en paz i´m going bald me estoy quedando calvo was it worth? mereció la pena? i didn´t notice no me enteré…. he is a pain in my neck es un pesado (me toca las pelotas) it wasn´t worth no mereció la pena any news about …….? se sabe algo de……? i haven´t get the picture of….. aún no he pillado la idea it´s my fault culpa mía i´m stuck in the traffic estoy retenido en un atasco can i ask you a….? puedo pedirte….. good job! menos mal i ended up i qatar terminé en Qatar to deliver on cumplir good job!!, he didn´t hurt himself menos mal!!, no se hizo daño te molesto? am i in your way? to inlet entrar to know something by heart saber algo de memoria I´m freezing my bolocks off tengo un frío de cojones petty pequeño as you good at se te da bien as i said… como ya he dicho…. to be mad at me estar enfadado conmigo every other day día sí, día no i´m not sure how… no estoy seguro de cómo…. abutment pilar ...
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...Union Budget 2014-15 10th July, 2014 Union Budget 2014-15 Budget 2014-15 Holistic Plan of Action In comparison to the less than ordinary and unimaginative budgetary proposals of yester years, Modi’s maiden budget comes as a welcome change from the norm. The proposals and reforms suggested in the Union Budget 2014-15 are ground breaking, specific with a good measure of thought & common sense and vastly catered for holistic growth of the economy. The challenging circumstances of a slowing economy, soaring energy prices, inflation, fiscal and current account deficits do not provide adequate leeway to maneuver and hit the path of high growth. Yet the Budget provides a comprehensive plan and directional footprint towards overcoming these hurdles to sustainable growth of 7-8% over the next few years along with providing macro economic stability, lowered inflation, realistic fiscal health targeting and a manageable current account deficit. Country is in no mood to suffer unemployment & apathetic governance 10th July, 2014 Union Budget 2014-15 Budget 2014-15 Holistic Plan of Action The Finance Minister while presenting the budget takes cognizance of the fact that decisive action to fuel growth without populism is the need of the hour. And that resources for developmental expenditure cannot be raised at the cost of burdening the future generations with the legacy of debt. He goes on to emphasize the need to mobilize resources through both tax and non-tax...
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...IBT Journal of Business Studies (Formerly Journal of Management & Social Sciences) Vol. 10, No. 1, (Spring2014) 83-101 Human Resource Management Practices: A Case Study of South Asian Countries Rafique Ahmed Khan Faculty of Management Science Bahria University Karachi, Pakistan Mohammad Khasro Miah School of Business North South University Dhaka, Bangladesh Amir Manzoor Faculty of Management Science Bahria University Karachi, Pakistan ABSTRACT Purpose: The central point of this study was to demonstrate the similarity and difference of Human Resource Management (HRM) practices amongst the countries in South Asia. Through this paper, an in-depth study was undertaken to evaluate the validity of existing HRM practices in South Asian (SA) countries. An effort was made to examine the influences from the economic emergence in South Asia, force of colonization, historical panorama, cultural similarities and dissimilarities, legal, economic and political factors causing the change.. Methodology/Sampling: The study is based on secondary data collected through extensive research on present and past literature available on the topic. Findings: HRM is in a reforming process towards the development of organizational transformation in South Asia. In addition, contextual and contingency factors are determining the outcome of restructuring HRM practices in South Asia, identified as FDI, foreign MNCs’ influence, and bilateral relations among the SAARC members...
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...Chapter 1 At 10:30 a.m., sharp, James Eckert pulled up in front of Stoddard Hall on the Riveroak College campus, where Grottwold Weinar Hansen had his lab. Angie Farrell was not, however, ready and waiting at the curb. Of course. It was a warm, bright September morning. Jim sat in the car and tried to keep his temper un- der control. It would not be Angie's fault. That idiot of a Grottwold undoubtedly had dreamed up some- thing to keep her working overtime in spite of-or perhaps because of-the fact he knew she and Jim were supposed to go home-hunting this morning. It was hard not to lose his temper with someone like Grottwold, who was not only one of the world's non- prizes but who had been very patently trying to take Angie away from Jim and get her for himself. One of the two big doors on the front of the Stoddard Hall opened and a figure came out. But it was not Angie. It was a stocky young man with bushy reddish hair and mustache, carrying an overstaffed briefcase. Seeing Jim in the car, he came down the steps over to the car and leaned on the edge of the opened win- dow on the curb side of the front seat. "Waiting for Angie?" he asked. "That's right, Danny," said Jim. "She was supposed to be out here to meet me, but evidently Grottwold's still hanging on to her." "That's his style." Danny Cerdak was a teaching assistant in the Physics Department. He was the only other Class AA volleyball player on campus. "You're going out to see Cheryl's trailer?" "If Angie ever...
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...The hopeful continent 希望之洲 Africa rising 非洲崛起 After decades of slow growth, Africa has a real chance to follow in the footsteps of Asia 经历数十年缓慢增长之后，非洲真正获得了追随亚洲的发展机会 THE shops are stacked six feet high with goods, the streets outside are jammed with customers and salespeople are sweating profusely under the onslaught. But this is not a high street during the Christmas-shopping season in the rich world. It is the Onitsha market in southern Nigeria, every day of the year. Many call it the world’s biggest. Up to 3m people go there daily to buy rice and soap, computers and construction equipment. It is a hub for traders from the Gulf of Guinea, a region blighted by corruption, piracy, poverty and disease but also home to millions of highly motivated entrepreneurs and increasingly prosperous consumers. decade十年; stack n.堆叠, v.堆满，堆积 be jammed with挤满 profusely丰富地; 繁茂地 hub 中心，轮轴 prosperous成功的, 顺利的, 繁盛的 难句分析： It is a hub（ for traders from the Gulf of Guinea）, a region （blighted by corruption, piracy, poverty and disease but also） home （to millions of highly motivated entrepreneurs and increasingly prosperous consumers）. Hub, region, home是并列宾语，括号部分是各个宾语的补语成分。 它是几内亚湾商人云集的中心。这里腐败猖獗，海盗横行，穷人遍地，疾病丛生，但是这里同时又汇聚了无数活跃的企业家和愈发富裕的消费者。 译文： 商店里堆积了六英尺高的商品，外面的大街上顾客接踵摩肩，店员们忙着接待一波又一波的客人，挥汗如雨。然而这并不是富裕国家圣诞节购物季的大街，而是尼日尼亚南部的奥尼查市场，一年中每天如此。许多人称之为世界第一大市场。每天有多达300万人去那里购买大米、肥皂、电脑和建筑设备。来自几内亚湾的商人都云集于此。这里腐败猖獗，海盗横行，穷人遍地，疾病丛生，但是这里同时又汇聚了无数活跃的企业家和愈发富裕的消费者。 Over the past decade six of the world’s ten fastest-growing...
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...A Portrait of the Artist as a Young Man Context James Joyce was born on February 2, 1882, in the town of Rathgar, near Dublin, Ireland. He was the oldest of ten children born to a well-meaning but financially inept father and a solemn, pious mother. Joyce's parents managed to scrape together enough money to send their talented son to the Clongowes Wood College, a prestigious boarding school, and then to Belvedere College, where Joyce excelled as an actor and writer. Later, he attended University College in Dublin, where he became increasingly committed to language and literature as a champion of Modernism. In 1902, Joyce left the university and moved to Paris, but briefly returned to Ireland in 1903 upon the death of his mother. Shortly after his mother's death, Joyce began work on the story that would later become A Portrait of the Artist as a Young Man. Published in serial form in 1914–1915, A Portrait of the Artist as a Young Mandraws on many details from Joyce's early life. The novel's protagonist, Stephen Dedalus, is in many ways Joyce's fictional double—Joyce had even published stories under the pseudonym "Stephen Daedalus" before writing the novel. Like Joyce himself, Stephen is the son of an impoverished father and a highly devout Catholic mother. Also like Joyce, he attends Clongowes Wood, Belvedere, and University Colleges, struggling with questions of faith and nationality before leaving Ireland to make his...
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...300 SECRETS 1. A life is a terrible thing to waste. So easy to beat yourself up over mistakes you've made. So many amongst us live in the past rather than loving the present and building a brilliant future. First of all, no one tries to fail or mess things up. Every one of us wakes up in the morning, walks out into the world and does the best we can do based on what we know and the skills we have. But even more importantly, every so-called "mistake' is actually a rich source of learning. An opportunity to build more awareness and understanding and gain precious experience. Just maybe what we could call failures are actually growth lessons in wolf's clothing. And just maybe the person who experiences the most, wins. 2. A world-class company puts systems in place to ensure consistency of results. If you want to get something done and if you want to see consistent results, build a system around it. Celebrate the previous days wins and then rededicate to work for the mission. Systems‛ thinking builds structures into your life so that your best practices actually get integrated into your life. Systems allow you to live in a proactive rather than in a reactive way. And having a bunch of systems in place to keep you at your best doesn't mean that your life will be overly structured and full of stress Because nothing deprives a human being of happiness as much as seeing a life being wasted. 3. ABC. Always Be Connecting with everybody, everything around you. The best leaders build strong...
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...First published by The Writer’s Coffee Shop, 2011 Copyright © E L James, 2011 The right of E L James to be identified as the author of this work has been asserted by her under the Copyright Amendment (Moral Rights) Act 2000 This work is copyright. Apart from any use as permitted under the Copyright Act 1968, no part maybe reproduced, copied, scanned, stored in a retrieval system, recorded or transmitted, in any form or by any means, without the prior written permission of the publisher. This book is a work of fiction. Names, characters, places and incidents are either a product of the author’s imagination or are used fictitiously. Any resemblance to actual people living or dead, events or locales is entirely coincidental. The Writer’s Coffee Shop (Australia) PO Box 2013 Hornsby Westfield NSW 1635 (USA) PO Box 2116 Waxahachie TX 75168 Paperback ISBN-978-1-61213-028-6 E-book ISBN-978-1-61213-029-3 A CIP catalogue record for this book is available from the US Congress Library. Cover image by: © Papuga2006 | Dreamstime.com Cover design by: Jennifer McGuire www.thewriterscoffeeshop.com/ejames E L James is a TV executive, wife, and mother of two, based in West London. Since early childhood, she dreamt of writing stories that readers would fall in love with, but put those dreams on hold to focus on her family and her career. She finally plucked up the courage to put pen to paper with her first novel, Fifty Shades of Grey. E L James is currently working on the sequel...
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...WHO WILL CRY WHEN YOU DIE - ROBIN SHARMA THE TRAGEDY OF LIFE IS NOT DEATH, BUT WHAT WE LET DIE INSIDE OF US WHILE WE LIVE. NORMAN COUSINS Contents Preface 1. Discover Your Calling 2. Every Day, Be Kind to a Stranger 3. Maintain Your Perspective 4. Practice Tough Love 5. Keep a Journal 6. Develop an Honesty Philosophy 7. Honor Your Past 8. Start Your Day Well 9. Learn to Say No Gracefully 10. Take a Weekly Sabbatical 11. Talk to Yourself 12. Schedule Worry Breaks 13. Model a Child 14. Remember, Genius Is 99 Percent Inspiration 15. Care for the Temple 16. Learn to Be Silent 17. Think About Your Ideal Neighborhood 18. Get Up Early 19. See Your Troubles as Blessings 20. Laugh More 21. Spend a Day Without Your Watch 22. Take More Risks 23. Live a Life 24. Learn from a Good Movie 25. Bless Your Money 26. Focus on the Worthy 27. Write Thank – You Notes 28. Always Carry a Book with You 29. Create a Love Account 30. Get Behind People’s Eyeballs 31. List Your Problems 32. Practice the Action Habit 33. See Your Children as Gifts 34. Enjoy the Path, Not Just the Reward 35. Remember That Awareness Precedes Change 36. Read Tuesday’s With Morrie 37. Master Your Time 38. Keep Your Cool 39. Recruit a Board of Directors 40. Cure Your Monkey Mind 41. Get Good at Asking 42. Looking for the Higher Meaning of Your Work 43. Build a Library of Heroic Books 44. Develop Your Talents 45. Connect with Nature 46. Use Your Commute Time 47. Go on a News Fast 48. Get Serious About Setting Goals 49...
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...PART 2 The Global Marketing Environment CHAPTER 2 The Global Economic Environment Case 2-1 The Global Economic Crisis I n his 1997 book One World, Ready or Not, William Greider described the United States as “the buyer of last resort.” Greider explained that, for many years, the United States was the only nation that was willing to absorb production surpluses exported by companies in Europe, Asia, and Latin America. Greider asked: “Who will buy the surpluses when the United States cannot?” The conventional wisdom has long held that strong spending by consumers in other nations would keep the world economy humming. However, by 2008, Greider’s question was taking on a new urgency and the conventional wisdom was being tested. An economic crisis that had its roots in lax subprime mortgage lending practices began to spread around the globe. In the United States, where the crisis began, economic misery was widespread: The housing market collapsed, real estate values plummeted, credit tightened, and job growth slowed (see Exhibit 2-1). As the price of oil passed the $100 per barrel benchmark, the average price of a gallon of gasoline rose to $4. American consumers were, indeed, less willing and less able to buy. However, the crisis was not confined to the United States alone. Consumer-goods exporters in Asia, which Exhibit 2-1: The bursting of the global real estate bubble was only one aspect of the worst recession in decades. The ripple effects from the economic...
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...LegalCrystal - Indian Law Search Engine - www.legalcrystal.com Gujarat Steel Tubes Ltd. and Ors. Vs. Gujarat Steel Tubes Mazdoor Sabha and Ors. LegalCrystal Citation : legalcrystal.com/655678 Court : Supreme Decided On : 1979-11-19 Reported in : AIR1980SC1896; (1980)ILLJ137SC; (1980)2SCC593; [1980]2SCR146 Judge : A.D. Koshal,; D.A. Desai and; V.R. Krishna Iyer, JJ. Acts : Industrial Employment (Standing Orders) Act, 1946; Industrial Disputes Act, 1947 - Sections 10A, 11 and 11A Appeal No. : Civil Appeal Nos. 1212, 2089 and 2237 of 1978 Appellant : Gujarat Steel Tubes Ltd. and Ors. Respondent : Gujarat Steel Tubes Mazdoor Sabha and Ors. Advocate for Pet/Ap. : V.M. Tarkunde and; Y.S. Chitale, Advs Excerpt : [A.D. Koshal,; D.A. Desai and; V.R. Krishna Iyer, JJ.] The appellant manufactures steel tubes in the outskirts of Ahmedabad city. It started its business in 1960, went into production since 1964 and waggled from infancy to adulthood with smiling profits and growling workers, punctuated by smouldering demands, strikes and settlement until there brewed a confrontation culminating in a head-on collision following upon certain unhappy happenings. A total strike ensued whose chain reaction was a whole-sale termination of all employees followed by fresh recruitment of workmen defacto breakdown of the strike and dispute over restoration of the removed workmen. As per the last settlement between the management and the workmen of 4th August, 1972, it was not open to the workmen to resort...
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...500 extraordinary islands G R E E N L A N D Beaufort Sea Baffin Bay vi Da i tra sS t a nm De it Stra rk Hudson Bay Gulf of Alaska Vancouver Portland C A N A D A Calgary Winnipeg Newfoundland Quebec Minneapolis UNITED STATES San Francisco Los Angeles San Diego Phoenix Dallas Ottawa Montreal ChicagoDetroitToronto Boston New York OF AMERICA Philadelphia Washington DC St. Louis Atlanta New Orleans Houston Monterrey NORTH AT L A N T I C OCEAN MEXICO Guadalajara Mexico City Gulf of Mexico Miami Havana CUBA GUATEMALA HONDURAS b e a n Sea EL SALVADOR NICARAGUA Managua BAHAMAS DOMINICAN REPUBLIC JAMAICA San Juan HAITI BELIZE C a r PUERTO RICO ib TRINIDAD & Caracas N TOBAGO A COSTA RICA IA M PANAMA VENEZUELA UYANRINA H GU C U G Medellín A PAC I F I C OCEAN Galapagos Islands COLOMBIA ECUADOR Bogotá Cali S FR EN Belém Recife Lima BR A Z I L PERU La Paz Brasélia Salvador Belo Horizonte Rio de Janeiro ~ Sao Paulo BOLIVIA PARAGUAY CHILE Cordoba Santiago Pôrto Alegre URUGUAY Montevideo Buenos Aires ARGENTINA FALKLAND/MALVINAS ISLANDS South Georgia extraordinary islands 1st Edition 500 By Julie Duchaine, Holly Hughes, Alexis Lipsitz Flippin, and Sylvie Murphy Contents Chapter 1 Beachcomber Islands . . . . . . . . . . . . . . . 1 Aquatic Playgrounds 2 Island Hopping the Turks & Caicos: Barefoot Luxury 12 Life’s a Beach 14 Unvarnished & Unspoiled 21 Sailing...
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