...The Institute of Chartered Accountants in Australia GAAP-based financial reporting: measurement of business performance charteredaccountants.com.au Professor Stephen Taylor, The University of New South Wales, Sydney, Australia The Institute of Chartered Accountants in Australia The Institute of Chartered Accountants in Australia (the Institute) is the professional body representing Chartered Accountants in Australia. Our reach extends to more than 53,000 of today and tomorrow’s business leaders, representing some 43,000 Chartered Accountants and 10,000 of Australia’s best accounting graduates who are currently enrolled in our world-class post-graduate program. Our members work in diverse roles across commerce and industry, academia, government, and public practice throughout Australia and in 107 countries around the world. We aim to lead the profession by delivering visionary thought leadership projects, setting the benchmark for the highest ethical, professional and educational standards and enhancing and promoting the Chartered Accountant brand. We also represent the interests of members to government, industry, academia and the general public by actively engaging our membership and local and international bodies on public policy, government legislation and regulatory issues. The Institute can leverage advantages for its members as a founding member of the Global Accounting Alliance (GAA), an international accounting coalition formed by the world’s premier accounting...
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...EXPERTS PRODUCT CATALOGUE JANUARY 2012–JUNE 2012 BPP Learning Media has been producing high quality study materials for more than 30 years. We are the publisher of choice for students, tuition providers, companies and professional bodies in more than 150 countries worldwide. Using the expertise of our specialist authors and tutors, we have developed a range of innovative study aids in a variety of formats including web delivery, audio-visual products, CD-ROMs and books. Our products are designed to support a variety of different learning styles, ensuring all students make the most of their study time and successfully achieve their learning outcomes. This catalogue is your comprehensive guide to the qualifications we publish for and the learning materials we offer in support of those qualifications, together with our UK and overseas stockists directory. CONNECT WITH US bpp.com/learningmedia twitter.com/bpplm LinkedIn: BPP Learning Media Clients contents 04 ABoUt Us WhaT’s neW aT 12 BPP LeaRning MeDia 14 insTiTUTe OF LeaDeRshiP anD ManageMenT (iLM) 15 MeDiCaL seRies assOCiaTiOn OF BUsiness exeCUTives (aBe) 16 a BRanD neW 17 aPPROaCh a neW iDenTiTY 17 a neW PROPOsiTiOn 18 inFORMaTiOn FOR BOOKseLLeRs 20 WhOLesaLe ORDeRs 23 BeCOMe a sTOCKisT TUiTiOn PROviDeRs 24 TeRMs anD COnDiTiOns OF saLe RegiOnaL saLes ManageRs 24 CUsTOMeR seRviCes PRinTeD 25 PRODUCTs 26 sTUDY TexTs PRaCTiCe & RevisiOn KiTs 27 PassCaRDs 28 eLeCTROniC PRODUCTs 29 eBOOKs 30 eLiBRaRies i-Pass 31 inTeRaCTive...
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...APA 格式第六版 APA 格式第六版 林天祐 臺北市立教育大學 中華民國 99 年 8 月 30 日 1 APA 格式第六版 APA 格式第六版 所謂 APA 格式是指美國心理學會 (American Psychological Association) 所發行的出版手冊（Publication Manual）有關論文寫作的規定格式，APA 格式第六版在 2009 年 7 月發行，與第五版相比較，新版手冊文章結構、文 獻引用、參考文獻、圖表、統計數字等方面均有增修（請參閱本文中的對 照表） 。想要進一步瞭解其他相關內容的讀者，可直接閱讀﹕Publication manual of the American Psychological Association 一書。 本文依據第六版的最新格式，介紹撰寫研究論文最常用的規定，包括﹕ （1） 文章結構（2）文獻引用（3）參考文獻（4）圖表製作（5）數字與 統計符號，以及（6）其他常用格式等六大項。其中有關圖表製作方面，特 別提供必較詳細的實例供參考，另外中文的寫作格式，是本文作者依據 APA 格式自行訂定的，僅供參考之用，各學術單位可自行修定（如統一改用西 元年代） ，針對部分第六版未規定之格式，本文作者也建議讀者可以參考第 五版寫作。 壹、文章結構 依據 APA 的格式，文章的結構包括封面、摘要、本文、參考文獻、註 記、以及附錄與補充資料等部分（請參閱該手冊，第 23 至 40 頁） 。 封面部分依次包括報告題目、作者姓名、單位及頁首小標題（running head）四部份，首先呈現的是報告主題，題目要能確切反映研究的變項或主 要問題，避免不必要的贅詞；其次是作者的姓名（在作者姓名之後不加任 何職稱，如教授，以及學位名稱，如博士） ，及作者的服務單位及電子郵件 信箱，最後是頁首小標題，目的在方便讀者查閱，其長短英文以 50 個字母 為高限，中文長度則以足以辨識出文章題目為標準。 摘要部分依文章性質不同而異， （1）實證性文章之摘要內容包括：研 究問題、研究對象、研究方法、研究發現（含效果值、信賴區間及∕或顯 著水準） 、結論與建議； （2）文獻分析或後設分析文章之摘要內容包括：研 究問題、分析之規準、文獻選取之依據、研究結果（含主要效果值）與效 果值之主要調節變項、結論（含限制） 、建議； （3）理論性文章之摘要內容 2 APA 格式第六版 包括：理論的內涵及∕或原則、理論對實證結果的解釋程度、結論； （4） 方法論文章之摘要內容包括：相關方法之討論、本方法之特性分析、本方 法之應用範圍、本方法之統計特性（如強度、考驗力） （5）個案研究之摘 ； 內容包括：研究對象及背景特徵、個案之問題性質或解答。 英文摘要（abstract）的字數，視期刊而定以 150-250 字為上限，敘述 時依內容之重要性順序呈現，不分段落（起始行不縮排） ，有數字時，除字 首外全部採用阿拉伯數字。摘要的撰寫應力求忠實反映本文內容，用詞精 簡明確，且不添加作者本身的意見，採敘述方式而非條列方式撰寫。但學 位論文摘要，因內容較多可分段敘寫，本文作者建議以一頁為原則。 本文部分包括緒論、研究方法、研究結果、討論。緒論包括：研究問 題、研究的重要性、文獻分析、研究假設與設計；研究方法包括：研究對 象、抽樣程式、研究工具、實施程式、樣本大小、考驗力、精確值、研究變 項與與共變項、研究設計、實驗操作或介入。研究結果在忠實呈現資料分析 ...
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...WRITERS 1. MICHAEL K. CHIRCHIR 2. JOASH N. MAGETO DPS 302 INVENTORY MANAGEMENT A. COURSE OBJECTIVES At the end of this course you will be able to:- • Comprehend the importance of inventory management in an organisation and gain a broad understanding of how inventory management fits into the broader function of supply chain management. • Explain three broad areas of inventory management, namely; demand forecasting, inventory models and warehousing. • Apply inventory control models in day to day business management. B. COURSE CONTENTS LECTURE 1: INTRODUCTION TO INVENTORY MANAGEMENT 1. Introduction 2. Objectives 3. The Concepts of Inventory and Inventory Management 4. Need for Inventory 5. Importance of Inventory Management 6. Scope of Inventory Management 7. Inventory Costs 8. Summary 9. References LECTURE 2: INVENTORY CONTROL SYSTEMS 2.1 Introduction 2.2 objectives 2.3 Fixed Quantity System 2.31 Advantages 2.32 Disadvantages 2.4 Fixed Time System 2.41 Advantages 2.42 Disadvantages 2.5 Hybrid Systems 2.6 Summary LECTURE 3: DEMAND FORECASTING I 3.1 Introduction 3.2 objectives 3.3 meaning of demand forecasting 3.4 Qualitative Judgmental Techniques 3.31 Delphi Method 3.32 Market Survey 3.33 Historical Analogy 3.5 Quantitative methods 3.51 Causal Methods 3.5.1.1 High-Low Method Advantages Disadvantages 3.5.1.2 Visual Fit Method Advantages Disadvantages 3.5.1.3 Simple Regression Analysis Derivation of the...
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...OAO Gazprom Annual Report 2014 The Power of Growth OAO Gazprom Annual Report 2014 Note. This Annual Report has been formed on the basis of Resolution No. 1 of OAO Gazprom’s Management Committee On Organization of Work Related to Holding the Annual General Shareholders Meeting dated 29 January 2015. The terms «OAO Gazprom», «Company» used in the Annual Report refer to the parent company of Gazprom Group, i.e. to Open Joint Stock Company Gazprom. «Gazprom Group», «the Group» or «Gazprom» imply OAO Gazprom and its subsidiaries taken as a whole. For the purposes of the Annual Report, the lists of subsidiaries and affiliates were prepared on the basis used in the preparation of OAO Gazprom’s consolidated accounting (financial) statements in accordance with the requirements of the Russian legislation. Similarly, the «Gazprom neft Group» and «Gazprom neft» refer to OAO Gazprom neft and its subsidiaries, «Gazprom energoholding» refers to OOO Gazprom energoholding and its subsidiaries, Gazprom neftekhim Salavat refers to OAO Gazprom neftekhim Salavat and its subsidiaries. In this Report “companies investments to which are classified as joint operations” define OAO Tomskneft VNC and Salym Petroleum Development N.V. The Annual Report also contains information related to Gazprom Group’s business activities in the future, based on the forecast and estimates of Gazprom’s management derived from the current situation. Actual results may differ from the said forecast and estimates due to the effect...
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...at work Annual Report 2009-10 Contents Management Discussion and Analysis ............................. 01 Directors’ Report ....................... 26 Historical Performance .............. 29 Key Performance Indicators ....... 30 Corporate Information .............. 32 Auditors’ Report ........................ 36 Balance Sheet ............................ 40 Profit and Loss Account ............. 41 Cash Flow Statement ................. 42 Statement Relating to Subsidiary Companies ................ 71 Corporate Governance ............... 72 Auditors’ Report - Consolidated ........................... 83 Consolidated Balance Sheet ....... 84 Consolidated Profit and Loss Account ...................... 85 Consolidated Cash Flow Statement ................. 86 At work The cover depicts an artist’s representation of a gyroscope. Encyclopedia Britannica says the 19th C French physicist Foucault gave the name gyroscope to a wheel or rotor mounted in gimbal rings. Such a spinning wheel maintained its original orientation in space regardless of the Earth’s rotation, which made it ideal as a direction indicator. Gyroscopes are used in compasses and automatic pilots on ships and aircraft, in the steering mechanisms of torpedoes, and in the inertial guidance systems installed in space launch vehicles, ballistic missiles, and orbiting satellites. The steadfastness of the gyroscope is quite like the philosophy we work by at Sun Pharma. Staying the course, steady and consistent, despite...
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...sustained growth through foresight ANNUAL REPORT 2009-2010 Vision Global recognition for size, culture and quality, while nurturing nature and society. Mission Supporting the nation’s growth in power and steel with speed and innovation. Core Values l Crystal clear l Passion for excellence l Drive with leadership l Young thinking l Challenging status quo Contents Vice Chairman’s Statement.....................................02 Highlights 2009-10.....................................................04 Board of Directors........................................................05 Notice...............................................................................06 Directors’ Report..........................................................11 Management Discussion and Analysis......................22 Report on Corporate Governance...............................38 Auditors’ Report.................................................................48 Standalone Accounts.......................................................50 Consolidated Accounts...................................................79 Shri O. P. Jindal August 7, 1930 – March 31, 2005 O. P. Jindal Group – Founder and Visionary Only a life lived for others is a life lived worth while An industrialist par excellence under whose aegis the O P Jindal Group grew from strength to strength. But for the world at large Late Shri O P Jindal was much more than that. He was also a leader of masses, some one who...
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...Deardorff's Glossary of International Economics - A - Above the line |In balance of payments[->0] accounting, this refers to those transactions that are included in calculating the balance of payments surplus[->1] or deficit. Transactions below the line, typically official reserve transactions[->2] and sometimes short term capital flows[->3], are not included. | Absolute advantage |The ability to produce a good at lower cost, in terms of real resources, than another country. In a Ricardian model[->4], cost is in terms of only labor. Absolute advantage is neither necessary nor sufficient for a country to export a good. See comparative advantage[->5]. | Absolute advantage trade policy |The idea, advocated by opponents of globalization[->6], that a country should import only goods in which other countries have an absolute advantage[->7], particularly goods that the importing country cannot (or cannot "reasonably") produce itself. | Absolute Purchasing Power Parity |See purchasing power parity[->8]. | Absorption |Total demand for final goods and services by all residents (consumers, producers, and government) of a country (as opposed to total demand for that country's output). The term was introduced as part of the Absorption Approach[->9]. | Absorption approach |A way of understanding the determinants of the balance of trade, noting that it is equal to income minus absorption. Due to Alexander (1952)[->10] | Abundant |Available in large supply. Usually meaningful...
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