Professional View March 1, 2012 Financial Accounting Standards Board of the Financial Accounting Foundation Acknowledgements Bruce Pounder, CMA, CFM, DipIFR (ACCA), was the lead contributor for the Lessons included in the FASB Learning Guide For the Codification Research System. Special thanks to Karen Guasp of the FASB, Mary Nassef of the FAF, and numerous other FASB and FAF staff members for their editorial contributions. Copyright © 2012 by Financial Accounting Foundation, Norwalk, Connecticut
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换一个你的 School of Management, University of Glamorgan Research on Internal Audit Participate in Risk Management-Based on the ERM Framework of COSO By: Weichen Zhu Candidate no: 学号 September 2012 Supervised by: 你导师的名字 The dissertation is submitted as part of the requirement for the award of Masters of Science: 你专业的名字 Declaration This Dissertation has been prepared on the basis of my own work and that where other published and unpublished source materials have been used
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The Moral Compass nd understand moral theory. In fact, you have a moral philosophy – but you may not think of it that way. Every time you have a conversation about what someone “should” or “ought” to do, you doing moral philosophy. Your moral converations may be very personal – whether you should return the five dollars extra change the clerk gave you at the video store – or very broad – whether national security is more important than personal freedom. Whatever your moral conversations are about
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CHAPTER ONE Introduction 1.1 Background of the Study Tax is an instrument to regulate economic growth and development across every economy. As a result, governments across the world impose one form of tax or the other. The main purpose of imposing tax has been for the government concerned to use the proceeds of the taxation to run the government and to provide essential services. Before a country considers efficient and effective way of administering tax system; it must possess a clear picture
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Secular Stagnation: Facts, Causes and Cures Edited by Coen Teulings and Richard Baldwin CEPR Press a A VoxEU.org Book Secular Stagnation: Facts, Causes, and Cures A VoxEU.org eBook Centre for Economic Policy Research (CEPR) Centre for Economic Policy Research 3rd Floor 77 Bastwick Street London, EC1V 3PZ UK Tel: +44 (0)20 7183 8801 Email: cepr@cepr.org Web: www.cepr.org ISBN: 978-1-907142-77-2 © CEPR Press, 2014 Secular Stagnation: Facts, Causes, and Cures A VoxEU.org eBook
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possible investment vehicle. It is usually caused by uncertainty in the financial markets. 按比例 巴黎俱乐部 Pro Rata Paris Club Used to describe a proportionate allocation. A monthly meeting, taking place in Paris, between the creditors of 19 countries for the purpose of discussing debt issues. Among other things, the Paris Club addresses the issue of coordinated debt relief for developing countries that cannot service their debt. 白皮书 White Paper An informational document issued by companies trying to promote or
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experienced (and not so experienced) M&A practitioners. It incorporates what a number of people in M&A believe to be essential or useful basic knowledge to perform the tasks required in the daily routine of the strategic advisory business. As the financial, legal and tax environment in which the M&A Group operates is forever changing, periodic updates of this publication are intended. As such, any suggestions for improvement would be appreciated. Please direct your comments for improvement, but not
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information contained herein are for informative purposes only. The information in this book is distributed on an as-is basis, without warranty. The author makes no legal claims, express or implied, and the material is not meant to substitute legal or financial counsel. The author, publisher, and/or copyright holder assume no responsibility for the loss or damage caused or allegedly caused, directly or indirectly, by the use of information contained in this book. The author and publisher specifically disclaim
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793 12,527 Results and cash flow (in millions of euros) Operating profit (EBITDA) Operating profit (EBIT) Net income Net income attributable to the parent company Cash flow 3,258 2,522 1,946 1,932 2,613 2,966 2,290 1,741 1,732 2,540 Financial and management ratios ROE ROCE 28% 37% 30% 39% Other relevant information Number of stores Net openings Number of markets with commercial presence Number of employees % men/women Overall energy consumtion (Tj) Number of suppliers Social
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Calculators, lemmings or frame-makers? The intermediary role of securities analysts Daniel Beunza and Raghu Garud Introduction As Wall Street specialists in valuation, sell-side securities analysts constitute a particularly important class of market actor.1 Analysts produce the reports, recommendations and price targets that professional investors utilize to inform their buy and sell decisions, which means that understanding analysts’ work can provide crucial insights on the determinants of
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