Glossary of Commercial Real Estate Terms From the REALTORS® Commercial Alliance 12/2005 -- A Absorption The amount of inventory or units of a specific commercial property type that become occupied during a specified time period (usually a year) in a given market, typically reported as the absorption rate. Accumulated cost recovery Total cost recovery deductions taken throughout the holding period of a property. Active income Income from salary, wages, tips, commissions, and activities
Words: 14429 - Pages: 58
GLOSSARY OF FINANCIAL TERMS Absorption costing A costing approach in which all manufacturing costs are charged to the product. | Absorption-cost pricing An approach to pricing that defines the cost base as the manufacturing cost; it excludes both variable and fixed selling and administrative costs. | Accelerated-depreciation method Depreciation method that produces higher depreciation expense in the early years than in the later years. | | Account A record of increases and decreases in
Words: 9078 - Pages: 37
National League for Nursing Evaluation and Learning Advisory Committee (ELAC) ANNOTATED BIBLIOGRAPHY ON ASSESSMENT AND EVALUATION ELAC Members: Marilyn H. Oermann (Chair) Karen Saewert (Chair-elect) Pamela Rutar Suzanne Yarbrough Sub-committee Members: Reba Childress Dawne-Marie Dunbar Sally Erdel Barbara Haas Evelyn Hayes Debra Hurd Sheila Kyle Gayle Preheim, Chair Linda Siktberg Gale R. Woolley, Chair A comprehensive literature review was completed, reflecting best practices
Words: 20999 - Pages: 84
& Robinson, 2005, p. 37). Pearce and Robinson describe the following components as those to be included within an effective mission statement: customer market, product service, geographic domain, technology, concern for survival, philosophy, self-concept, and concern for public image (2005, p. 28). The inclusion of all these components in the mission statement are what contributes to a clear and precise statement that accurately describes a company’s purpose and how they aim to achieve their purpose
Words: 5436 - Pages: 22
Rigorous or Not?: A Case of Auditor Judgment for Deferred Tax Issues Leader’s Guide Leader’s Guide Rigorous or Not?: A Case of Auditor Judgment for Deferred Tax Issues Jan Taylor Morris, PhD, CPA Time: 3 hour unit of study Module Objectives 1. Help students understand the importance of exercising high quality professional judgment; 2. Introduce students to the KPMG Professional Judgment Framework; 3. Provide students with an opportunity to apply the framework; and 4. Provide students with the
Words: 15534 - Pages: 63
Business Ethics (Supplementary Lecture Notes) Mr. Joel C. Porras “Watch your thoughts, they become words. Watch your words, they become actions. Watch your actios, they become habits. Watch your habits, they become character. Watch your character, they beconme your destiny.” ANONYMOUS Preliminary Notions: A. Etymological: The word ethics comes from the Greek word “ethos” ,meaning : custom, a habitual way of acting character, a meaning that the Latin terms “mos” , “moris”
Words: 17119 - Pages: 69
Chapter 8 1 2 3 Strategy and the Master Budget 1 Teaching Notes for Cases 8-1: Emerson Electric Company Background • Emerson is an $8 billion company. • Its successful strategy is efficient, quality, and low cost production. R&D does not get a great deal of attention from top management. Planning Process • Top management sets sales growth and return on total capital targets for the divisions. • Each fiscal year, from November to July, the CEO and
Words: 6818 - Pages: 28
Independent University, Bangladesh A Research Proposal on Factors Influencing the Adoption of Internet Banking Prepared By Shawkat Zaman ID: 1130260 An Internship Report Presented In Partial Fulfillment Of The Requirements of the Degree Bachelor of Business Administration INDEPENDENT UNIVERSITY, BANGLADESH JANUARY 2015 A Research Proposal on Factors Influencing the Adoption of Internet Banking Prepared By Shawkat Zaman ID: 1130260 Has been approved January 2015
Words: 10549 - Pages: 43
Week 2 The business context 1. Porter’s Five Forces Where does the power lie? How do I maximise my power and leverage? How do I identify and minimise my weaknesses? The threat of new entrants, bargaining power of suppliers, bargaining power of buyers, threat of substitute products or services and rivalry among existing competitors 2. Porter’s Generic Strategies How do I gain a competitive advantage in business? What strategies will help me achieve my goals? 3.1 The Cost Leadership Strategy
Words: 9448 - Pages: 38
“A critical component of any winning business is an HR function that improves business results. I highly recommend this book to HR and business leaders everywhere.” —William S. Allen, Senior VP, Group HR, AP Moller-Maersk AS, Copenhagen, Denmark “Got business? This book does. By asking (and answering) the tough questions about HR relevance for line managers, shareholders, and customers, readers will clearly understand the why, how, and what of HR transformation.” —Rich Baird, Joint U.S. and
Words: 69596 - Pages: 279
