POSITIVE ACCOUNTING THEORY, POLITICAL COSTS AND SOCIAL DISCLOSURE ANALYSES: A CRITICAL LOOK Markus J. Milne Accountancy and Business Law University of Otago Dunedin New Zealand Ph: 64-3-479-8120 Fax: 64-3-479-8450 Email: mmilne@commerce.otago.ac.nz POSITIVE ACCOUNTING THEORY, POLITICAL COSTS AND SOCIAL DISCLOSURE ANALYSES: A CRITICAL LOOK* ABSTRACT This paper critically reviews the literature seeking to establish evidence for a positive accounting theory of corporate social disclosures
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Hello Caroline, This is Shepal from the FP&A group. How are you doing today? Hello Shepal, I am doing well. How can I help you? Well Caroline, I wanted to discuss with you the results of your Dept 1880 Retail Marketing, budget variance vs. actual for Jun 2011. Sure, Let me get my notes out that I had submitted to your group. I emailed you a copy as well with your comments for this review. Did you receive it? Yes, I did Ok, there were 3 main categories where the variance between actual
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risks involved which management was well aware of. The wide variety of costs involved with serving such a broad range of customers proved to be problematic. Super Bakery decided to implement an ABC costing system, whose main focus is capturing cost by customer order rather than by a specific product. Consumptions of costs are recorded directly when then occur, or through the use of cost drivers as needed. Super Bakery uses historical costs when actual costs or unavailable, and costs drivers when historical
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Jessica L. Stewart 28 February 2013 Midterm/MGT 5061 Over the past eight weeks, we’ve discussed several topics from the textbook Logistics Engineering and Management. For the purpose of this assignment, I will discuss only 3 aspects of the subject matter. As a Quality Assurance Specialist (QAS) supporting the U.S. Army, my job, as well as other civilian personnel, is to help ensure military readiness by supporting the warfighter in every way possible. In today’s society, the need to develop
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health care management. You must define the term in your own words. In the space provided after each term’s definition, summarize a health care management scenario that illustrates the importance of the skill, concept, procedure, or tool to which the term refers. In the scenario, you may wish to consider the following: o Why is the skill, concept, procedure, or tool necessary for accurate record keeping, operational efficiency, excellent patient services, employee management, regulatory
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Overview The review of the financials at Sippican Corporation provided some interesting insights. Due to the apparent issues with the company’s current cost system, executives at Sippican Corp. have some decisions to make regarding the future of the company’s costing system. Appendix A offers a time-driven activity-based costing system approach to Sippican’s financial woes. Quantitative Summary Calculations (Appendix A) reveal that utilization of an time-based activity costing system provides
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Paul, the HR Director at Plastec, had previously worked as Director of HR for Utiliscan, a small company with 240 employees that makes software for utility companies. The majority of employees were programmers and engineers who designed and installed proprietary software for regulating and tracking electricity and gas. Since the company had been experiencing a 15-20% rate of growth, recruiting experienced employees was a continuing challenge due to the specialized skill sets required. Paul left
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guide the management in making the right decisions. How much sales revenue must be achieved in order to cover the expenses? How much volume level must be achieved to get targeted/net profit? How will the profits of an organization be affected if the sale prices/service prices change? How will the profit change if one of the products has been stopped from selling and increase another product sales volume by 30%? The analytical technique that will answer these questions is called Cost-Volume-Profit
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ACCOUNTING STANDARD-2: ACCOUNTING STANDARD -2 VALUATION OF INVENTORIES PURPOSE: PURPOSE Specifies the principals for valuing the inventory. Disclosure of the specific policies adopted by the management for the valuation of inventory. SCOPE: SCOPE This statement should be applied in accounting for inventories other than : Work in progress arising under construction contracts, including directly related service contracts. Work in progress arising in the ordinary course of business of service
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