...explain the level of compliance and quality of disclosure for the key disclosure requirement between two companies. Then, it will analysis which company provides the better level of disclosures for accounting for income tax. Finally, a documentation which reflects the team-work performance will also be presented. AASB | Requirements of the Regulation | Company Analysis--ADQ | Yes/No1 | Company Analysis--EAL | Yes/No1 | 101:54 | Minimum line items on statement of financial position(n) current tax asset/liability(o) deferred tax asset/liability | (n) N/A - ADQ made a loss in previous year(o) DTA disclosed N/A DTL - set off of DTL SFP. P34 | YesYes | (n) Current tax payable disclosed(o) DTA and DTL disclosed SFP. P32 | YesYes | 101: 56 | Deferred tax asset/liability shall not be classified as current. | DTA and DTL classified as non-currentSFP. P34 | Yes | DTA and DTL classified as non-currentSFP. P32 | Yes | 101:82(d)& 112:77 | Tax expense disclosed separately in statement of comprehensive income. | Expense disclosed SCI. P33 | Yes | Expense disclosed SCI. P30 | Yes | 101:90101:91 | Tax related to each item of other comprehensive income disclosed separately or net of tax | N/A – no items of other comprehensive incomeSCI. P33 | Yes | N/A – no items of other comprehensive incomeSCI. P30 | Yes | 101:120 | Disclosure of accounting policy for tax | Policy disclosedN2(g). P39 | Yes | Policy disclosedN3(c). P35...
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...STRATEGIC RETAIL PLAN a. Define the Mission To be a leader enterprise in providing different creative rice meals and snacks that are big in size, generous in quantity of flavorings and toppings, healthy and unique, and convenient giving those consumers who don’t tend to pre plan their meals a new meal alternative. b. Conduct External and Internal Analysis • Market factors Internal Factors Our leadership style and the styles of other business management impact organizational culture. The positive or negative nature, level of family-friendliness, effectiveness of communication and value of our employees are cultural implications that result from our leadership approaches. Other business often provides formal structure or direction with mission and vision statements. These will be our forward-looking statements that provide our business for c decisions and activities. The strength of our employees is another crucial internal business factor. Motivated, hard-working and talented workers generally produce better results than unmotivated, less-talented employees. Our business processes and relationships within and between departments and employees also significantly impact business effectiveness and efficiency. External Factors This include socio-economic factors relate to the values, attitudes and concerns of our target customers and their economic abilities to afford our products. The legal, ethical and political environments generally relate to our need to abide by...
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...The Electronic Cigarette, a healthy alternative Tacita Elliott English composition II National American University Abstract The Electronic Cigarette has become a popular in the recent years as a healthy alternative to the tobacco smoker. The newer vapor style electronic cigarettes allow the normal tobacco smoker to have a healthier alternative to smoking cigarettes when trying to acquire their nicotine. Being the newer product out on the market in the refined versions of vapor liquid you can find today, there are many health questions that linger in people’s mind, some of which include but are not limited to, what do the doctors say? Is this FDA approved? How does this compare to the tobacco that is in an everyday cigarette? Is this lifestyle choice a change that I want to do? In this paper you can read several answers to these questions and having that knowledge you can go forward to understand more about how the electronic cigarette can affect you in positive and negative ways. There is a new discovery that is sweeping the nation in the recent years; the healthy substitute for cigarettes, the electronic cigarette. The electronic cigarette or the “e-cigarette” is becoming more and more known throughout the smoker community as a healthier substitute for one who is addicted to nicotine. The electronic cigarette takes out the harmful tar and other harmful aspects of tobacco and delivers the nicotine though a vapor to the smoker. Though smoking in general is bad for your...
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...NEW VENTURE CREATION (MBSA 2313) Case Study: Holista CollTech: Direction for Focused Growth INDIVIDUAL ASSIGNMENT LECTURER’S NAME: DR. ADRIANA MOHD. RIZAL SECTION: 02 COURSE: MBA GENERAL PART TIME (JB) NAME: SITI ZAINAB BINTI ZAINOL MATRIX ID: MBS 141025 Case III Assignment Questions (Holista CollTech): Case Summary In December 2009, Holista CollTech Ltd. was established as a biotechnology company and its core business was the production of ovine collagen and Kacip Fatimah extracts. The ovine collagen was used mainly in a broad range of food, health supplements, cosmetics, and medical products, while Kacip Fatimah extracts were ingredients for food and supplements products. Holista CollTech's corporate vision was to be a global player in the multi-billion dollar collagen and herb extract markets. However, it faced fierce competition in the collagen market which was already dominated by a number of large multinational firms, and in the herb extract market in which competition was becoming increasingly intense due to the rising number of imitators. This was a challenging situation for Holista CollTech Ltd. since these competitions could prevent the company from achieving its objective to increase its control in these two markets. 1. What were Holista CollTech’s businesses? What were the company’s long-term objectives? The Holista CollTech’s businesses can be divided into two catagories. The first business is R&D...
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...Team Name CASE CRACKERS Report Title CeeCee in the next 5 years University Nanyang Technological University Team members Chen Xinyi Lee Wai Hon Gabriel Liu Xinyi Yeo Shi Yuan 1 TABLE OF CONTENTS Page 1. Executive Summary ………………………………………..3 2. Introduction ……………………………………………….. 4 3. Strategic Analysis…………………………………………..5 3.1 Company Analysis 3.2 Industry Analysis 3.3 SWOT analysis 4. Financial Analysis…………………………………………..8 4.1 Financial Ratios 5. Issues Analysis and Recommendations………………..10 5.1 Prioritization of Issues 5.2 Core Competencies Issues 5.2.1 5.2.2 Distributor‟s Strike Failure of the New Online IT System 5.3 Diversification and Marketing Plans 5.3.1 5.3.2 Celebrity Marketing Expansion into Jewellery Range 5.4 Child labour accusations 6. Achievability of the five-year plan………………………..22 7. Summary of Issues and Recommendations …………... 23 8. Appendices…………………………………………………24 2 1.0 EXECUTIVE SUMMARY This report aims to prioritise, analyse and evaluate the current issues plaguing CeeCee. The report begins with a strategic and financial analysis of CeeCee and the industry. The 4 main issues CeeCee face have been categorized into 2 broad categories, namely issues that threaten core competencies and plans relating to expansion and marketing. The issues that threaten core competencies are more pressing issues that CeeCee should address, given the highly tangible impact and risks present which will threaten business profitability. For...
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...Team Name CASE CRACKERS Report Title CeeCee in the next 5 years University Nanyang Technological University Team members Chen Xinyi Lee Wai Hon Gabriel Liu Xinyi Yeo Shi Yuan 1 TABLE OF CONTENTS Page 1. Executive Summary ………………………………………..3 2. Introduction ……………………………………………….. 4 3. Strategic Analysis…………………………………………..5 3.1 Company Analysis 3.2 Industry Analysis 3.3 SWOT analysis 4. Financial Analysis…………………………………………..8 4.1 Financial Ratios 5. Issues Analysis and Recommendations………………..10 5.1 Prioritization of Issues 5.2 Core Competencies Issues 5.2.1 5.2.2 Distributor‟s Strike Failure of the New Online IT System 5.3 Diversification and Marketing Plans 5.3.1 5.3.2 Celebrity Marketing Expansion into Jewellery Range 5.4 Child labour accusations 6. Achievability of the five-year plan………………………..22 7. Summary of Issues and Recommendations …………... 23 8. Appendices…………………………………………………24 2 1.0 EXECUTIVE SUMMARY This report aims to prioritise, analyse and evaluate the current issues plaguing CeeCee. The report begins with a strategic and financial analysis of CeeCee and the industry. The 4 main issues CeeCee face have been categorized into 2 broad categories, namely issues that threaten core competencies and plans relating to expansion and marketing. The issues that threaten core competencies are more pressing issues that CeeCee should address, given the highly tangible impact and risks present which will threaten business profitability. For...
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...Executive Summary: This study examined the types of drugs students in Shahjalal University of Science and Technology, Sylhet abuse. The participants were 10 university students drawn from different departments of Shahjalal University of Science and Technology, Sylhet for case study. Case study method with purposive sampling and qualitative approach has been used to conduct the study.The intent of this study was to investigate the reasons that influence to drug abuse among the university students in Shahjalal University of Science and Technology, Sylhet. The analyses yielded the following results: students in the university abuse drugs such as tobacco, marijuana, alcohol, syrup, slipping tablet, Yabba, heroin so on.Students use drugs mostly everyday most of the narcotics.Students use drugs to feel good, to keep awakeand to sleep. This study found that most of the addicted students do not suffer for taking drugs. Taking drugs do not bring negative impact on their study; students have no psychological or physiological illness becauseof drugs. Based on these findings, the study recommends police and customs control, family support, friends’ supports, prohibition of drug use, compulsory treatment of drug addicts as primary solution to reduce the rate of drug addiction.The study also recommends among others the need to organize awareness programmes in our campus to educate students that drugs can alter brain circuitry, which will affect their learning; and the university authorities...
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