ESSENTIALS OF MANAGEMENT ➢ The need / scope / meaning & definition / process of management / managerial hierarchy MANAGERIAL FUNCTIONS ➢ Planning / Organizing / Staffing / Directing / Controlling MANAGERIAL SKILLS ➢ Technical / Conceptual / Human TYPES OF MANAGERS ➢ Functional / Specialists / Generalists / Line & Staff managers DECISION MAKING ENVIRONMENT ➢ Open & closed system / decision making under certainty, uncertainty & risk DECISION MAKING TYPES ➢ Structured
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862-8430 www.pcaobus.org ) CONCEPT RELEASE ON AUDITOR ) INDEPENDENCE AND AUDIT FIRM ) ROTATION; ) ) NOTICE OF ROUNDTABLE ) ) PCAOB Release No. 2011-006 August 16, 2011 PCAOB Rulemaking Docket Matter No. 37 Summary: The Public Company Accounting Oversight Board ("PCAOB" or "Board") is issuing a concept release to solicit public comment on ways that auditor independence, objectivity and professional skepticism could be enhanced. One possible approach on which the Board is seeking comment
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ACCOUNTING STANDARDS BOARD FEBRUARY 1999 FRS 15 FIXED ASSETS ACCOUNTING STANDARDS BOARD FINANCIAL REPORTING TA N G I B L E STANDARD 15 Financial Reporting Standard 15 ‘Tangible Fixed Assets’ is issued by the Accounting Standards Board in respect of its application in the United Kingdom and by the Institute of Chartered Accountants in Ireland in respect of its application in the Republic of Ireland. FIXED ASSETS ACCOUNTING STANDARDS BOARD FINANCIAL REPORTING
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The Home Depot 2008 Annual Report Dear Shareholders: In 2008, our retail sales declined by 7.8 percent, with comp sales down 8.7 percent. Our adjusted earnings per share from continuing operations declined 22 percent. In ordinary times, these would be very disappointing results. But 2008 was not an ordinary year. Despite the difficult economic environment, we continued to improve our retail business, through investing in our associates and our stores, rebuilding our supply chain and
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Executive Summary Non-Bank Financial Institutions (NBFIs) play a significant role in meeting the diverse financial need of various sectors of an economy and thus contribute to the economic development of the country as well as to the deepening of the country’s financial system. According to Goldsmith (1969), financial development in a country starts with the development of banking institutions. As the development process proceeds, NBFIs become prominent alongside the banking sector. The major
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the product until its abandonment which can be referred as ‘from cradle to grave‘. Product life cycle has four stages: 1) Product planning and initial concept design It involves process of identifying any underlying conditions, assumption, limitations and constraints such as minimum asset performance, maximum capital costs that might restrict the range of acceptable options to be evaluated. It is a valuable reference for better decision whether the plan should be carried on. This includes the
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Berkshire Toy Company,” Issues in Accounting Education, 15 (2) (May 2000), pp. 283-309.) 15-2 The Mesa Corporation (Source: Robert Capettini, C. W. Chow, and J. E. Williamson, “Instructional case: the Proper Use of Feedback Information,” Issues in Accounting Education, 7 (1) (Spring 1992) pp. 48-56.) Readings 15-1: “Using Enhanced Cost Models in Variance Analysis for Better Control and Decision Making,” by Kennard T. Wing, Management Accounting Quarterly (Winter 2000), pp. 1-9.
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.................................................................................... 6 International standards and the IASB ............................................................................................................ 6 Financial accounting and reporting in the United States ................................................................................ 6 IFRS and U.S. GAAP comparison ................................................................................................
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Student Research This report is published for educational purposes only by students competing in the CFA Institute Research Challenge. Food and Beverages ORIOR GROUP Recommendation: ● BUY Price Target: ● CHF55.31 Ticker: ● ORON Price: ● CHF46.5 (01 Dec 11) Year EPS (CHF) P/E ratio 2010 4.55 10.2 2011E 3.53 13.2 2012E 3.71 12.5 Source: Company data and self estimated Highlights • Buy recommendation with a target price of CHF 55.3, offering a 19% upside from current stock price as of
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Reading Material - AFM Project A Project is a set of inter related activities leading to a complete tangible or intangible product or service. e.g construction of a building / dam / ship, launching of a new product, conducting national elections, state level professional admission process, setting up a new plant A project in business refers to an organized program of activity carried out to meet a definite goal. In business it may be to launch a new product, set up a new plant, increase
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