concept coupled with the theme aptly depicts the Group and its core focus. The clear sky in the cover portrays positivity while the green grass and flowers in bloom symbolize Pharmaniaga’s proven capabilities and continuous growth. Pharmaniaga Annual Financial Report consists of both for The Group and The Company. The Group is the sub-department for the company that is Pharmaniaga Berhad. This report consists of three
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Financial Situation For Berjaya Corporation Berhad 2009 Current assets / current liabilities = current ratio = 4668543 / 3721584 = 1.25 2010 Current assets / current liabilities = current ratio = 4594500 / 3845743 = 1.19 The current ratio from 2009 to 2010 decrease but the current asset can cover the current liabilities. The current asset are include stock and therefore the company cannot reliable depends on quick ratio. 2009 (Current assets – stock) / current liabilities = quick ratio
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PRINCIPLES OF COMMUNICATION Communication is a two-way process of giving and receiving information through any number of channels. Whether one is speaking informally to a colleague, addressing a conference or meeting, writing a newsletter article or formal report, the following basic principles apply: * Know your audience. * Know your purpose. * Know your topic. * Anticipate objections. * Present a rounded picture. * Achieve credibility with your audience. * Follow
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Market liquidity From Wikipedia, the free encyclopedia Jump to: navigation, search "Liquidity" redirects here. For the accounting term, see Accounting liquidity. In business, economics or investment, market liquidity is an asset's ability to be sold without causing a significant movement in the price and with minimum loss of value. Money, or cash in hand, is the most liquid asset, and can be used immediately to perform economic actions like buying, selling, or paying debt, meeting immediate
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the Smith case, the independent CPA was wrong for so many reasons. A CPA firm is hired to basically keep an organization honest. When obtaining your CPA, it is clear that you should never buy into a company’s scheme of falsifying information for financial misstatements. Smith received the anonymous letter revealing a fraudulent plan that Juniper had to gain a loan from a bank. Once Smith confirmed the plan, he should have proceeded with the appropriate steps for a qualified opinion for Juniper.
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1. Attract and maintain a High Quality Portfolio of Assets 2. Efficiently manage its assets to ensure liquidity 3. Finance the needs of Corporate, medium and small scale as well as individual clients. 4. Join syndicates with other banks and financial institutions. The importance of these objectives is to ensure that clients who borrow from the bank have the ability to repay the funds they borrow on schedule and with interest. Businesses that borrow from the bank should demonstrate an ability
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recent years? For standards or articles use the following items as they relate to your paper to help organize your paper. Statements on Auditing Standards (SAS), especially all those statements relating to fraud, Financial Accounting Standards Board (FASB), International Financial Reporting Standards (IFRS), Sarbanes-Oxley Act , etc. (SOX, Sarbox); International Standards for the Professional Practice of Internal Auditing (Standards), European Confederation of Institutes of Internal Auditing (ECIIA)
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Landry’s Restaurants, Inc. Part 2 University of Phoenix ACC 497 Wayne Sheehan Management’s Assessments of Financial Position Introduction Throughout time, financial statement analysis is becoming more important amongst managers, who use the information available to make decisions that will affect the company they are managing. Managers may choose to base opinions on the balance sheet, income statement, or cash flow statement, or they may choose to base opinions on individual performance
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business owners have a guideline to follow from the initial start-up to the finish. The financial statements within the business plan help owners and managers to understand how earnings are spent. Focusing on these two areas can alleviate past, present, and future issues or problems that many businesses experience. Although Kudler Fine Foods (KFF) has many addressable issues, the business plan and financial statement stand out the most. A weak business plan equals a weak business. For the owner
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Global Financial Crisis Impact and Challenges Shaikh Faisal. Assistant Professor Dr. Rafiq Zakaria Campus Millennium Institute of Management Aurangabad Introduction: The global financial system has undergone a period of unprecedented turmoil. Market confidence dwindled and has remained fragile, leading to the collapse or near-collapse of large, and in some cases systemically important, financial institutions, and calling forth public intervention in the financial system on a scale not
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