ENRIRONMENTAL INFLUENCE ON ACCOUNTING DEVELOPMENT 1 2.1 Introduction In international accounting research, environmental influence is the key to understanding one country’s accounting system. "To a large extent, accounting is a product of its environment. That is, it is shaped by, reflects, and reinforces particular characteristics unique to its national environment" (Radebaugh and Gray 1997). From the late 1960s, researchers in international accounting have tried to categorize countries
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The objective of this study is to determine, from accounting perspective, the environmental consequences of the operations of oil and gas companies in the Niger-Delta region of Nigeria. The study was motivated by the curiosity to explain what goes on in the Niger-Delta region in the light of environmental degradation and the continuous agitation for a sustainable approach to corporate social responsibility (CSR). The study adopted the ex-post facto research design. Questionnaires were used to collect
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number of institutions to facilitate the students in their studies. Academic assistance encompasses all types of subjects from English to Management. In the academic content development, a number of subjects such as business studies, marketing, accounting and financial management, operations management, qualitative techniques, history, science, statistics, dissertation and its proposal development, human resources and organizational behaviour are covered. In pertinent to the given subjects, academic
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International Journal of Hospitality Management 29 (2010) 72–82 Contents lists available at ScienceDirect International Journal of Hospitality Management journal homepage: www.elsevier.com/locate/ijhosman Impacts of positive and negative corporate social responsibility activities on company performance in the hospitality industry Kyung Ho Kang a,*, Seoki Lee b,1, Chang Huh c,2 a School of Tourism and Hospitality Management, Temple University, 1700 North Broad St., Suite 201, Philadelphia
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The use of Financial Ratios for Research: Problems Associated with and Recommendations for Using Large Databases Introduction The use of financial ratio analysis for understanding and predicting the performance of privately owned business firms is gaining in importance in published research. Perhaps the major problem faced by researchers is the difficulty of obtaining an adequate sample of representative financial statements with many studies using 50 or fewer firms for analysis. However
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All Quizzes, Midterm Exam, Final Exam Solution Instant Download Chapter 1 Multiple Choice: 1. Which of the following bodies has the ultimate authority to issue accounting pronouncements in the United States? a. Securities and Exchange Commission b. Financial Accounting Standards Board c. International Accounting Standards Committee d. Internal Revenue Service Answer 2. What historical evidence of the business operations of the private estate of Apollonius was discovered early
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HUMAN RESOURCE ACCOUNTING Definition Assigning, budgeting, and reporting the cost of human resources incurred in an organization, including wages and salaries and training expenses. Measurement in HRA The biggest challenge in HRA is that of assigning monetary values to different dimensions of HR costs, investments and the worth of employees. The two main approaches usually employed for this are:
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Consequently, Berkshire Hathaway increased it’s market value by $718 millions because the intrinsic value of GEICO was higher than the price it was sold for. The company had outstanding 1,177,750 shares and on august 25 BH share price changed by positive $609.60. At the end of the session, the price was $25,400. 1,117,750 * 609.60 = 717,956,400 gain. In addition, BH already owned 50.4% of GEICO. GEICO had on april 30 1995 a total of 67,889,574 shares outstanding. BH is buying 49.6% of the total
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The finance executives and financial analysts of the companies responded to questionnaire that identified through company profiles and references. The questionnaires were self administered to collect the data from respondents. The results show a positive and significant relationship between financial management practices and organizational performance in Pakistani corporate sector. Key words: Corporate sector % Financial management practices % Karachi stock exchange % Organizational performance INTRODUCTION
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3 Objective or aim of this literature review 4 Findings from current available literature 4 Issues from current research 5 Contribution to current literature and stakeholders 5 Section One 6 Motivation of M&A’s 6 Synergy 6 Agency theory 7 Hubris 7 Relationship between motives and financing 8 Section Two 9 Payment methods 9 Financing hierarchy vs. market conditions 9 Differing views on leverage 10 Valuation and the agency problem 10 Managerial ownership 11 Section
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