...Purpose of the Study The purpose of this study is to increase knowledge of the proper usage of ITNs, as part of a larger effort to increase education about malaria prevention. It is anticipated that dissemination of the results of the proposed study will increase education about the need for and proper use of ITNs, encourage community engagement in the proper use prevention of malaria measures, and help policymakers to provide for properly equipped and accessible health centers. Thus, examining the relationship between education and the proper dose of antimalarial drug is an important step to ensure proper use of antimalarial drugs and ensuring that the right dose is taken to reduce malaria. Examining the relationship between the socioeconomic status of rural residents and their health seeking behavior will shed more light on why many rural residents prefer traditional medicine over modern medicine. This may be an important initial step for public health officials in Cameroon to provide health centers that are accessible by rural residents. This study lay emphasis on the necessity of health education to raise community awareness about the proper use and adherence to existing malaria preventive measures; for instance, proper use of ITN especially by children under five, proper use of antimalarial drug to prevent malaria from its onset. Significance of the study This study is an attempt to increase our understanding of the importance of proper use of ITNs for the protection...
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...for the purpose of making decisions and informed judgements. Accounting is the process of identifying, measuring, and communicating economic information about an organization for the purpose of making decisions and informed judgements. | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | The work that accountants do is divided into three broad fields: 1. Financial Accounting consists of the process that results in the preparation and reporting of financial statments. The Bookkeeping activity is an important subdivision of financial accounting. Bookkeeping is the process of accumulating the financial results of an entity's activities. 2. Managerial Accounting consists of the use of economic and financial information to plan and control many activities of the entity and to support the management decision-making process. Cost Accounting is a subset of managerial accounting that is involved with the determination and accumulation of product or service costs. 3. Auditing, or Public Accounting is the function in which a firm's financial statements are reviewed or examined by an independent third party (the auditor). Public accounting firms and individual certified Public Accountants (CPAs) provide this auditing service. The work that accountants do is divided into three broad fields: 1. Financial Accounting consists of the process that results in the preparation and reporting of financial statments. The Bookkeeping...
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...Vision Statement Analysis Prepared for Prepared by October, 2013 MISSION STATEMENT “Mission statement is a description of what an organization actually does – what its business is – and why it does it.” Often called the “credo”, “philosophy”, “core values” or “our aspirations”, organization’s mission is the statement that defines its core purpose or reason for being. It tells who a company is and what it does. According to P. Drucker, often called the father of modern management, a mission is the primary guidance in creating plans, strategies or making daily decisions. It is an important communication tool that conveys information about organization’s products, services, targeted customers, geographic markets, philosophies, values and plans for future growth to all of its stakeholders. In other words, every major reason why company exists must be reflected in its mission, so any employee, supplier, customer or community would understand the driving force behind organization’s operations. There are two types of statements: * Customer-oriented missions. Customer-oriented missions define organization’s purpose in terms of meeting customer needs or providing solutions for them. For example, Nokia’s statement “connecting people” is customer-oriented. * Product-oriented missions. Product-oriented missions focus on what products or services to serve rather than what solutions to provide for customers. VISION STATEMENT “Vision is a statement that expresses...
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...The summary of current practices and thoughts relating to direct financing, sales type and operating leases in regards to lease types and structure by the Financial Accounting Standards Board (FASB). A lease is defined as a contractual agreement a lessor and a lessee. The lessor is the organization who owns the property or asset, in this situation trucks. The lessee is the company that wishes rent the asset, trucks, for specific amount of time. For accounting purposes, operating or capital lease, the type of lease must be determined. There are four criteria used to determine the type of lease and the accounting method used in conjunction with each. The four criteria are: 1. Transfer of Ownership by which the asset is transferred to the lessee at the end of the lease term. 2. Bargain purchase option where the lease agreement contains a an option for the lessee to purchase the asset at a significantly reduce price below fair market value. 3. The lease term is equal to or greater than 75 percent of the estimated economic life of the asset, unless the lease begins during the last 25 percent of the asset’s economic life. 4. Minimum lease payments are equal to or greater than 90 percent of the fair market value of the asset at the onset of the lease agreement. This excludes associated costs such as insurance, maintenance and taxes paid by the lessor. (Financial Accounting Standards Board, 2008 section 840-10). Minimum lease payment calculation does not pertain if...
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...ABN 15 211 513 464 CRICOS PROVIDER NO 00026A Student Number: 450066959 HAN LI ROOM 7007, NO.2 JINCHENG INTERNATIONAL SQUARE BUIDNO.68 JINGSAN ROAD, JINSHUI DISTRICT, ZHENGZHOU, HENAN, Enrolment Year: 2016 Enrolment Semester: 1 Statement Issued Date: 23/02/2016 STUDENT FINANCIAL STATEMENT ENROLMENT AND FINANCIAL DETAILS FOR THE SEMESTER Course Name: Master of Engineering Census Date Credit 3 Point EFTSL ELEC5020 Capstone Project A 31/Mar/2016 6 ELEC5509 0.1250 0.1250 0.1250 Amount Unpaid Due Date Status 1 : S310 Type 2 : I004 4,750.00 $ 0.00 $ 4,750.00 $ 0.00 $ 0.00 $ 4,750.00 $ 0.00 $ 4,750.00 $ 0.00 $ $ 0.00 01/Mar/2016 Status 1 : S310 Type 2 : I004 4,750.00 $ 0.00 $ 4,750.00 $ 0.00 $ 0.00 01/Mar/2016 Status 1 : S310 Type 2 : I004 0.1250 $ 4,750.00 $ 0.00 $ 4,750.00 $ 0.00 $ 0.00 0.5000 24 01/Mar/2016 Status 1 : S310 Type 2 : I004 Sustainable Design, Eng and Mgt 31/Mar/2016 6 TOTALS Discount Entrepreneurship for Engineers 31/Mar/2016 6 ENGG5202 $ Amount Paid Mobile Networks 31/Mar/2016 6 ENGG5102 Amount Deferred Fee Amount4 $ 19,000.00 $ 0.00 $ 19,000.00 $ 0.00 $ 01/Mar/2016 0.00 DEFINITIONS 1 Liability Status S310 - Liable - International Fee Paying 2 Liability Type I004 - International - Rate 1 3 EFTSL...
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...For this assignment, you will choose a topic, narrow it, research different points of view about it, and identify your audience in order to develop your angle on the topic. After looking at the list of topics below, which was shared in Week 1’s lecture, choose a topic in which you have more than just a passing interest. The best topic to choose is one which impacts you in some way. Having personal experience with the topic will probably lend some perspective on it and may get you closer to an angle on it. Also, sometimes research can be daunting, but if you have personal experience with the topic, or are even passionate about it, you will probably be more motivated to keep working when the “going gets tough.” Thus, while “interest” in a topic is important, mere interest will probably not sustain you through this project. You might ask yourself, “What is it about this topic that sparks my interest enough to write a ten page paper about it?” Once you choose the topic, please respond to the five questions below. Each of your responses should be approximately two paragraphs in length. This assignment will be graded using the Week 1 Assignment Rubric available in Doc Sharing. Education | Technology | Family | Health and Wellness | School Bullies | Multitasking and Technology | Sexualization of Girls | College Students and Weight Issues | No Child Left Behind Act/Race to the Top | Technology and Social Isolation | Gender Discrimination | Childhood Obesity...
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...INTRODUCTION ORIGIN – We are conducting a research on the topic: ''Impacts of Hostel Life on Academic Achievement '' assigned by SM. Asif- Ur- Rahman, our Business Communication faculty. BACKGROUND- In some countries the word hostel is specifically used for the accommodation of student and travelers. However, in Bangladesh, India and Pakistan, the hostel is believed to be a place of residence that a school, colleges or universities has, all hostels are supervised by the hostel wardens and other staff. The hostel generally students and many emeplyed people.These people come from different ethical, social, geographical and economical background. The hostel is a place where students stay for pursuing formal education away from their homes. But the concept of hostel is not only limited to place of residence, hostel is a human practical laboratory. Students learn as much as from their teachers as well as fellows during hostel stay. It enriches the understanding of the curriculum through analytical discussion among the students living in the hostels, and may contribute to character building as well. Students in hostel not only learn the theoretical material they also learn how to enhance their personal abilities and learn to live independently.Hostels provide budget-oriented, sociable accommodation where guests can rent a bed, usually a bunk bed, in a dormitory and share a bathroom, lounge, and sometimes a kitchen. Rooms can be shared among few people, although private...
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...Assignment 3: Fraud in the AIS Ditanyan Patterson Jay E. Wright, CPA, CFE Strayer University ACC.564 August 17, 2014 Abstract After researching for a firm that was involved in a fraud and/or embezzlement case I came upon the embezzlement of Koss Corp. Koss Corp was a company in Milwaukee, Wisconsin that manufactured stero headphones, speaker phones, computer headsets, wireless headsets, and much more. The case of Koss came about because of inaccurate financial ststements, books and records, and the lack of adequate internal controls from the years of 2005-2009. Two of Koss former employees, Sujata Sachdeva and Julie Mulvaney were the ones to engage in a wide-range of accounting fraud to cover up Sachdeva's embezzlement scam. From the lack and inadequate internal controls and failures in overseeing the accounting and financial reports by the CEO and CFO they were able to embezzle a huge amount of money. Throughout my research I will write a paper in which I must assess the failures of the firms accounting information system to prevent the related fraud/ embezzlement; Also, evaluate the effectiveness of Koss stakeholders in the event that a third-party accounting system suffers a breach. Along with assessing the level of responsibility of the software provider to the business and their clients. This paper will determine what advances in accounting and/or information technology could have done to prevent such acts from occuring, the paper will give changes that should...
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...On February 2, 2010 Kraft and Cadbury, two leading firms in the snack industry finalized their merger decision after five months of negotiation. In this report we will examine why it made strategic sense for the two companies to combine and evaluate the performance of the combined companies since its merger. In particular we will analyze the post-merger financial statements and highlight a few points regarding the accounting. INTRODUCTION OF KRAFT AND CADBURY Kraft Foods Inc. (KFT) is the world’s largest food processing company with revenues of $40 billion (fiscal year 2009) which sells its products in more than 150 countries. We are familiar with many of its global brands – Oreo, Philadelphia Cream Cheese, Trident, Nabisco, Maxwell House and others. Its products are biscuits, confectionary, cheese, convenient meals and packaged groceries. About half of the revenues are from international markets. Kraft Foods is an attractive investment in which Warren Buffett has a 9.4% stake. It is a truly global brand with 100,000 employees and a large market capitalization of $53 billion (Yahoo finance, Feb 13, 2011). In 2008, it replaced AIG as part of the Dow Jones Industrial Average. Cadbury plc is a British confectionary company which is now a wholly owned subsidiary of Kraft. It moved up its rank as second to largest player in the industry after the merger. Cadbury is substantially smaller than Kraft; about a fifth the size of Kraft. Yet, while still a public company and...
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...Financial Research Report Introduction For investors and business owners, financial analysis poses significant importance as it evaluates the company’s performance in measureable aspects. In financial analyses financial ratios are considered important in analyzing the position of the company. It analyzes important areas of the business performance such as liquidity ratios, debt ratio, and profitability of the business. This report aims on financial performance of U.S. based company named Rockwell Collins Inc. This report analyzes the financial performance of the company. Discussion Rockwell Collins Inc. Base of the Rockwell Collins is with Collins radio since 1933. After 1933, Collins Radio Company expanded its business, and starts serving other areas by expanding it technology scope. New technological developments such as flight control devices, radio communication equipments and voice transmission satellite created market opportunity for Collins Radio Company. In 1973, Rockwell international acquired Collins Radio Company due to company financial difficulties. In June 2001, Rockwell Collins inc. was listed on the stock exchange under the symbol “COL”. Now, Rockwell Collins is in business of electronic communications, entertainment systems in flight and avionic for its various worldwide customers. Company is serving government, military and commercial customers (Rockwell Collins Inc, 2013a). Today approximately every aircraft in the world is Rockwell Collins aviation...
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...Financial Statement Analysis – u06a1 Professional Challenge MBA6150 Managerial Accounting KeyCorp Executive Summary KeyCorp KeyCorp is a super-regional bank that offers loan and deposit products to customers in the Midwest. Along with consumer finance products they serve the commercial lending arena with agricultural loans, construction loans and small business banking. KeyCorp has nearly 1000 retail-banking branches in 14 states. They are headquartered in Cleveland, Ohio. Competition Fifth Third Bancorp (NASDAQ: FITB) is its main competitor and is also located in Ohio (Cincinnati). US Bancorp (NYSE: USB) is another Midwest banking competitor. Its headquarters are in Minneapolis, MN. Both Fifth Third and US Bancorp provide deposit and loan products as consumer and commercial banking services in a similar geography to KeyCorp. Strength of the Company The growth strategy for KeyCorp relies on focusing on its core competencies and building customer loyalty through relationship banking. KeyCorp has positioned itself to focus on customers by aligning their resources to fewer banking products. Level of Risk Summary KeyCorp faces much competition and a challenging economic climate. Loan losses continue to be a drag on earnings for many banks and KeyCorp is no exception. In a world where bank failures are commonplace, customers are concerned about the viability of the institutions that they trust with their money. Compared with many of...
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...A The following documents are attached: • Final cumulative balanced scorecard ending with Quarter 4. • Income Statement from the Quarter 5 performance report, showing quarters 1 through 4 results. • Balance sheet from the Quarter 5 performance report, showing quarter 1 through 4 results. B1 A budget is an itemized summary of what a business’s income and expenses will be for a given period of time, while allowing the business during this period to determine if they are able purchases items based on their budget. It’s an important tool that is used by management to help prioritize their spending and manage their money and allow them to identify any wasteful expenditure, respond quickly to any financial changes and to achieve their financial goals. A pro forma statement is a financial projection during a specific time period that businesses can use to make decisions in regards to planning and control and for reporting to external owners, investors and creditors. Management can use them for comparison and analysis under various conditions and it can help minimize the risks that are associated with starting and running a new business. The key to a pro forma statement is to have objective and reliable information in order to accurately project business profits and financial requirements. (Inc., 2013) In regards to the simulation, the budget and pro forma income statements were used to determine if there was sufficient cash to invest in expanding the plant capacity, along...
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...ANALYSIS OF BALANCE SHEET ASSETS Total assets increased $233.1 million, or 7%, as of December 31, 2002, primarily as a result of higher cash and cash equivalents, prepaid expenses and other current assets, and other non-current assets, partially offset by lower deferred income taxes, inventories, property, plant, and equipment, and goodwill. Current assets increased by $96.1 million, or 8%, principally reflecting increased cash and cash equivalents, prepaid expenses and other current assets, substantially offset by a decrease in deferred income taxes. The increase in cash and cash equivalents reflected strong cash flows from operations during the year, offset by contributions of $308.1 million to the Corporation's pension plans. Prepaid expenses and other current assets reflected higher prepaid pension expense associated with the funding of pension plans during the year and increased original margin balances for commodity futures. The elimination of current deferred income taxes resulted primarily from the significant liability related to the tax effect on other comprehensive income associated with the gains on commodity futures contracts during the year. Property, plant and equipment was lower than the prior year primarily due to depreciation expense of $155.4 million and the retirement of property, plant and equipment of $19.0 million, partially offset by capital additions of $132.7 million. The decrease in goodwill primarily reflected the impact of the sale of certain...
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...CHAPTER ONE 1. Introduction 1.1. Background of the study Financial statement analysis is a process of evaluating relationships between different components of financial statements to obtain a better understanding of the firm’s financial condition and performance. It focuses on key figures in the financial statement and significance of relationship that exist between them. Financial analysis helps users to understand the numbers presented in the financial statement and serve as a basis for financial decision making. Financial analysis is among the important techniques that help to assess the financial performance of an organization by taking in to account company’s liquidity, leverage, operating efficiency and profitability. It concentrates on financial statements analysis, which highlights the key aspects of firms operations. Financial managers need the information provided by the analysis both to evaluate the firm’s past performance and to map the future plans and undertake informed decision. In addition to this, both lenders and other potential lenders use financial ratios to assess the future performance of a company in which they plan to invest in. Managers use this information in order to judge the performance of their entity and to control the day-to- day operation of that entity and owners make use of financial ratios to evaluate whether their companies are maximizing their wealth or not. Ratio analysis is used to compare a firm’s performance and status with that...
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...correcting errors. Discovering – The first stage in the writing process. It may include finding a topic, exploring the topic, determining purpose and audience, probing ideas, doing reading and research, planing and organizing material. Discovery usually involves writing and is aided considerably by putting preliminary thought and plans in writing. Organizing – The sequence in which the information or ideas in an essay are presented. Drafting – The stage in the writing process during which the writer puts ideas into complete sentences, connects them, and organizes them into a meaningful sequence. Revising – The stage in the writing process during which the author makes changes in focus, organization, development, style, and mechanics to make the writing more effective. Editing – The last stage in the writing process during which the writer focuses on the details of mechanics and correctness. Discovering Audience – The readers for whom a piece of writing is intended. Many essays are aimed at a general audience, but a writer can focus on a specific group of readers. Topic or Subject - The particular issue or idea that serves as the subject of a paragraph, essay, report, or speech. The primary topic of a paragraph may be expressed in a thesis statement. The main topic of an essay, report, or speech may be expressed in a thesis statement. Purpose – The writer's reasons for writing; what the writer wants to accomplish in an essay. Attitude – The attitude...
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