Challenges and opportunities in recovering looted relics ----Starting from the auction in Paris of two Chinese bronze animal heads Introduction On February 25th, 2009, Christie’s, as the world’s largest auction house, proceeded the sale of two bronze animal heads, which were initially owned by China but lost in time of war, in Paris from the collection of the deceased fashion designer Yves St Laurent, fuelling great wrath of Chinese people. A NGO called APACE, together with a newly-established
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Journal ofAccounting Education, Vol. IO. pp. 215-233, Printed in the USA. All rights reserved. 1992 Copyright 074%5751/92$5.00+.0 0 1992 Pergamon Press Ltd. Case INTRODUCING ACCOUNTING - A COMPREHENSIVE CASE APPROACH SOUTHERN Marvin L. Carbon METHODIST UNIVERSITY 3. Warren Higgins UNIVERSITY OF CONNECTICUT SOUTHERN Virginia L. Lewis METHODIST UNIVERSITY Abstract: The paper presents a 4-part case study designed to be used in introducing the subject matter
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What fundamentals affect the yield of bonds (Singapore market) By: G8 Lee Kang Wee Olivia Tan Daryle-‐alexis Tan Ho Guoming FIIM FNCE 102 Professor Huang Sheng Introduction As
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1960s; in the last two decades there has been a decline in the number of launderettes to approximately 3000 nationally. Rapidly rising utility charges, premises rent and lower purchase cost of domestic machines have been noted as principal reasons for the recent decline. High initial launch costs, specifically around commercial washing machines and dryers have also been commented on as reasons for fewer new entrants into the market. Furthermore, machine updates can be prohibitively expensive
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are represented by the Amreican Federation of Musicians (AF of M) in their contract negotiations. This gives the musicians collective bargaining power with the Symphony’s Board of Directors. This type of third party involvement can lead to increased costs and inefficient operations due to prolonged negotiations and even strikes by the musicians. Over time this type of relationship can cause suspicion on distrust between the musicians and administration. (Delong & Ager, 2005) (Society for Human
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confirmatory value 47, conservatism 49, consistency 51, cost constraint 61, economic entity assumption 54, elements 52, basic 52, expense recognition principle 58, fair value 56, fair value option 57fair value principle 57, faithful representation 49, financial statements 60, free form error 49, full disclosure principle 60, general purpose financial reporting 45, going concern assumption 55, historical cost assumption 55, historical cost principle 56, matching principle 59, materiality 47, monetary
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maintain the original RAB (Rencana Anggaran Belanja) versus all cost arise, project activity and timeline for each activity during construction in progress until the project completed. From this module the system could provided the mandatory reporting ex. Targeted Timeline Vs Realisation Report, RAB Vs Actual Cost per activity, Production Cost and soon. Capture the entire project cost and income activity at the cost code level. Contorl cost by group of activity Contorl RAB budgets and revisions as
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incremental anlaysis determined that Super Project have an attractive return of 63%. The second mythology was to add the facilities' costs, which examine the opportunity costs of leveraging the available pre-existing Jell-O equipment. This model determined that the Super Project would return 34%. The last approach was to allocate both opportunity and overhead costs to the project. This analysis projected this opportunity to have a 25%, fortunately still meeting the General Food threshold for acceptance
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This chapter explains how and why different research methods are selected by the author. The author has made logical justification of different research methodology techniques in accordance with the aim and objectives of the research. Research methodology helps the researcher to get a systematic solution of the research problems. Kumar (2008) mentioned research methodology as the science of conducting research. Cottrell and McKenzie (2011) argued good research should be followed by the well-established
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between the establishment of an XPS and competitive advantage. Specifically we investigate the part of the Volvo Group’s globally implemented Volvo Production System (VPS) that aim to improve the manufacturing processes worldwide. Due to its historical trajectories, Volvo constitutes a unique case for studying the trend and effects of XPS. The resource-based view of the firm provides the theoretical foundation for our analysis. Findings: We conclude with four research propositions. P1: In
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