Case Study: | Harnischfeger Corporation | | | Q1: Changes in accounting policy and accounting estimates. (i) Inclusion of full sales price of construction and mining equipment purchased from Kobe Steel, Ltd. (later resold by the Corporation) in net sales If the Corporation continued with the prior recognition, which was to recognize gross margin, a loss of $5.7 million would be reflected in net sales. However, under the new recognition method no loss would be recorded, instead, revenue
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Government of India Ministry of Finance Department of Economic Affairs Public Private Partnership Projects in India Compendium of Case Studies c Government of India Ministry of Finance Department of Economic Affairs Public Private Partnership Projects in India Compendium of Case Studies December 2010 Public Private Partnership projects in India Compendium of Case Studies © Department of Economic Affairs All rights reserved Published by: PPP Cell, Department of Economic
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Retail Sales – Australia Australian retail sales underwhelm again, as expected • Australian retailers continue to eke out small gains with sales up 0.2% in February after a 0.3% gain in January and a flat December. The February result was in line with consensus. That's a weak picture though with trend growth in nominal sales tracking at a 1% annual pace. • The detail was also patchy. Food retail rose 0.3%mth but was basically flat over Q1; clothing retailers saw a 1.4% fall; department stores had
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Sustainability Research Sustainability is of increasing significance for businesses, communities, and national economies around the globe. Sustainability addresses economic, environmental, and social issues, but it also incorporates cultural dimensions. In the face of globalisation, societies seek to preserve their cultural values and community identity, while still participating in the global economy. In New Zealand the importance of sustainability issues has been recognised by central and
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CHAPTER - XIII POWER SECTOR REFORM IN ORISSA: A CASE STUDY IN RESTRUCTURING As per our Constitution, power industry is the combined responsibility of the Central Government and the State Governments. The ESA (Electricity Supply Act) envisaged three kinds of entities in the power-sector: State Electricity Boards (SEBs), generating companies, and licensees. SEBs are allowed to generate, transmit, and distribute electricity within a state; they enjoy all the powers of a licensee. They account
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LAS Disposables Ciudad Juárez March 13, 2015 Femicide and Structural Violence against Women in By: Craig Serpa LAS DISPOSABLES PAGE 1 ! Introduction Much research has been produced attempting to describe and subvert femicide in Ciudad Juárez, but perhaps the most accurate description of the gendered violence can be found in an American political cartoon. A maquiladora, or Mexican border assembly/ processing plant, stands alone among rolling hills littered with gravestones in
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He gave a new corporate direction in the form of '10,10,10' goal. However, Korean Air is held up by a slew of challenges. Among which are inefficiencies of - Chaebol system of management, possible clash of its cargo business with its own shipping company, limited focus on the domestic market and growing competition from LCCs. How would Korean Air manage growth as a family-owned conglomerate? The case offers enriching scope for analysing a family business’s turnaround strategies, with all the legacy
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www.gtgifrs.com: 1 IFRS IMPLEMENTATION AND CHALLENGES IN INDIA By Vandana Saxena Poria, OBE CEO, Get Through Guides Published in MEDC Monthly Economic Digest – August 2009 issue Need for universal GAAP In recent times, capital markets have become global and continue to expand. Moreover, there has been significant globalisation of production and trade. Investors can trade shares and securities worldwide. Entities are in a position to access the funds globally in the most advantageous markets.
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2013 Annual Report CONTENTS Letter to Shareholders 1 Sectors and Markets 5 Form 10-K Index 11 Form 10-K 12 Reconciliation of Non-GAAP Financial Measures 85 Global Leadership Council 86 Board of Directors 86 Recognition87 Company & Shareholder Information 88 FINANCIAL HIGHLIGHTS (unaudited) Amounts in millions, except per share amounts 2013 2012 2011 2010 2009 Net Sales Operating Income Net Earnings attributable to Procter & Gamble Net Earnings Margin from
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stages each having 2000 MW capacity. Net Sales and Operating Profit of the company are expected to grow at a CAGR of 15% and 6% over 2012 to 2015E respectively. Market Cap Rs. in mn. 106954.01 1268152.40 42128.10 138809.80 EPS (Rs.) 8.70 15.30 49.05 0.00 P/E (x) Ratio 7.33 10.05 6.82 0.00 P/BV(x) Ratio 0.83 1.73 0.70 2.22 Dividend (%) 28.00 40.00 49.74 0.00 BSE SENSEX NEYVELI LIGNITE CORPORATION Peer Groups Company Name Neyveli Lignite Corporation Ltd NTPC Ltd CESC Ltd Adani Power Ltd
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