95 67 3 64 531 340 191 3.4% 1.8% 1.6 pp 6.1% 4.3% 1.8 pp 3.4% 4.7% (1.3) pp 6.1% 5.0% 1.1 pp 319 277 42 1,671 1,433 238 319 359 (40) 1,671 1,515 156 Operating income Non-operating expense (1) Net income (loss) Adjusted net income (2) Operating margin, excluding the impact of benefit plan amendments % (3) Operating margin % EBITDAR, excluding the impact of benefit plan amendments (3)(4) EBITDAR
Words: 75753 - Pages: 304
led to the accounting firm’s downfall. To enhance students’ appreciation of the importance of understanding an audit client’s core business strategies. To develop students’ understanding of the role of confidence, reputation, and trust both in the corporate and auditing professions. [4] [5] [6] To provide a venue for exploring professional issues relating to auditor independence and the provision of non-audit services for clients. To introduce students to the current debate on rules- versus
Words: 33542 - Pages: 135
Disclaimer This PDF is a section of the Unilever Annual Report & Accounts and Form 20-F 2003 provided to Unilever's shareholders. It does not contain sufficient information to allow a full understanding of the results of the Unilever Group and the state of affairs of Unilever N.V., Unilever PLC or the Unilever Group. For further information the Unilever Annual Report & Accounts and Form 20-F 2003 should be consulted. Certain sections of the Unilever Annual Report & Accounts and Form 20-F 2003
Words: 23509 - Pages: 95
511 CASE Can This Relationship Be Saved? The Midwestern Medical Group’s Integration Journey Introduction 5 On a snowy January evening, the Midwestern Medical Group (MMG) management team held a retirement party for Judith Olsen, MMG president. During the evening, Olsen reflected back on the years she had worked for MMG with mixed feelings about her experience. Over the course of their eight-year integration This case was written by Rhonda Engleman and Jisun Yu under the supervision of Professor
Words: 13646 - Pages: 55
Basel Committee on Banking Supervision International Convergence of Capital Measurement and Capital Standards A Revised Framework Comprehensive Version This document is a compilation of the June 2004 Basel II Framework, the elements of the 1988 Accord that were not revised during the Basel II process, the 1996 Amendment to the Capital Accord to Incorporate Market Risks, and the 2005 paper on the Application of Basel II to Trading Activities and the Treatment of Double Default Effects
Words: 153391 - Pages: 614
British Airways Plc Annual Report and Accounts Year ended 31 December 2011 Company registration number: 1777777 Contents Officers and professional advisers 1 Directors’ report and business review Business review Management review Financial review Internal controls and risk management Directors’ report 2 4 6 9 Directors’ responsibilities statement in relation to the financial statements 12 Independent auditors’ report 13 Group financial statements Group consolidated
Words: 39646 - Pages: 159
REPUBLIC ACT NO. 7160 REPUBLIC ACT NO. 7160 - AN ACT PROVIDING FOR A LOCAL GOVERNMENT CODE OF 1991 BOOK I General Provisions TITLE I. Basic Principles CHAPTER I The Code: Policy and Application SECTION 1. Title. — This Act shall be known and cited as the "Local Government Code of 1991". SECTION 2. Declaration of Policy. — (a) It is hereby declared the policy of the State that the territorial and political subdivisions of the State shall enjoy genuine
Words: 95323 - Pages: 382
Auditor Independence and Non-Audit Services: A Literature Review Vivien Beattie University of Stirling and Stella Fearnley University of Portsmouth TABLE OF CONTENTS Page List of tables and list of figures About the authors v vi List of abbreviations vii Executive summary ix Part 1 Auditor independence 1 Introduction 1 1.1 1 1.2 The ‘problem’ of non-audit services (NAS) 1 1.3 The current UK regulatory and professional environment 2
Words: 35226 - Pages: 141
Journal of Retailing 87 (3, 2011) 253–268 Franchising Research Frontiers for the Twenty-First Century Rajiv P. Dant a,∗ , Marko Grünhagen b,1 , Josef Windsperger c,2 a Michael F. Price College of Business, The University of Oklahoma, 307 West Brooks, Norman, OK 73019-4001, USA b Eastern Illinois University, School of Business, 4002 Lumpkin Hall, Charleston, IL 61920, USA c Center of Business Studies, University of Vienna, Brünner Strasse 72, A-1210 Vienna, Austria Abstract About four decades
Words: 11870 - Pages: 48
U N I T E D N AT I O N S C O N F E R E N C E O N T R A D E A N D D E V E L O P M E N T WORLD INVESTMENT REPORT 2011 NON-EQUITY MODES OF INTERNATIONAL PRODUCTION AND DEVELOPMENT U N I T E D N AT I O N S C O N F E R E N C E O N T R A D E A N D D E V E L O P M E N T WORLD INVESTMENT REPORT 2011 NON-EQUITY MODES OF INTERNATIONAL PRODUCTION AND DEVELOPMENT New York and Geneva, 2011 ii World Investment Report 2011: Non-Equity Modes of International Production and Development
Words: 156270 - Pages: 626
