Enterprise Risk Management at Hydro One (A) An early adopter of Enterprise Risk Management, energy giant Hydro One anticipated new threats and opportunities in an industry that faced climate change and carbon legislation, the deregulation of electricity markets, and the greater adoption of renewable technologies. CEO Laura Formusa felt Hydro One's risk profile had shifted, to the extent that she had to ask herself -- was the strategy tenable? The case provides a rich description of Enterprise Risk
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Garmin is a Swiss company that develops consumer, aviation, and marine technologies for the Global Positioning System (GPS). It was founded in 1989 by Gerry Burrell and Min Kao in Lenexa, Kansas as ProNav, and in 2010 was incorporated in Schaffhausen, Switzerland, as the headquarters and successor to Garmin Cayman, which until then, had served as a holding company for Garmin corporation. Though their claim to fame came from their pioneering of marine and handheld GPS' for the US Army, they have since
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CHAPTER 10 Auditing Revenue and Related Accounts 1 Explain the concept of accounting cycles and their impact on audit approaches, and identify the accounts in the revenue cycle. 2 Discuss the importance of proper revenue recognition and the characteristics of revenuerelated fraud. 3 Describe the major types of fraud and misstatements that have occurred in the revenue accounts. 4 Describe how to use analytical procedures to identify possible misstatements in the revenue cycle. 5 Assess inherent
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Models Ratios | 1988 | 1987 | 1986 | 1. Quality of Earnings | | | | OCF | 9 | 13 | 8 | NI | 26 | 31 | 23 | OCF/NI | 0.35 | 0.42 | 0.35 | | | | | 2. Quality of Revenues | | | | Revenue-Change in AR | 487 | 345 | - | Revenue | 603 | 362 | - | (Revenue-Change in AR)/Revenue | 0.81 | 0.95 | - | | | | | 3. Sloan Accrual Measure | | | | NI-Free Cash Flow | 26 | 76 | - | Avg TA | 362 | 206 | - | (NI-Free Cash Flow)/Avg TA | 0.07 | 0.37
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University of Phoenix MKT/571 The economy, increasing fuel costs, and strict security measures lead to intense competition in the airline industry. In attempts to remain profitable and successful, airline company management is challenged to reinvent continually company strategies to remain competitive. Classic Airlines is currently the fifth largest airline company with a fleet of more than
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competitive and with the unstable economy. Apple has several strengths, weaknesses, opportunities and threats which allows one to see keys issues or problems areas. Also, this would allow Apple to plan better moving forward. The three major competitors of Apple are Dell, Hewlett-Packard and Acer; however Apple also competes with Microsoft in software industry. Dell is the largest computer manufacturer with extremely low cost production strategy. Hewlett Packard is a big brand name and leading provider
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Exchange (NYSE) or the NASDAQ, are required by law to issue financial statements on both a quarterly and annual basis. This regulation is enforced by the Securities and Exchange Commission (SEC), the U.S. government agency that regulates the investment industry. Financial reports are meant to create transparency and accountability by making companies’ financial results vis ible to investors and the market as a whole. The reports are standardized, meaning that the annual and quarterly reports from various
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in light of its superior creativity. For example, the company boasts the largest share of the domestic digital music market due to its creative music development. YG Entertainment sticks to the HIP-HOP style and leads the hip-hop fashion in this industry. YG catches the HIP-HOP heat point and distinct itself from the other regular K-pop entertainment company with digital dancing music, which is the mainstream in Korean music market. YG is known for performing unique Korean Pop/Hip Hop music, mixing
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Digital Marketing Plan for Manchester United Wondering who the new guys are? Wondering where you are in the crowd? Contents Situation Analysis 3 SWOT Analysis: Manchester United 3 Manchester United Service Idea 4 Player Comparison 4 CROWD CAM 5 Digital marketing Strategic Planning: 6 Manchester United Objectives 7 E-marketing strategy 8 Implementation Plan: 10 Evaluation Plan 11 Bibliography 12 Situation Analysis SWOT Analysis: Manchester United Strengths:Manchester
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Dell’s Accounting Policies for Revenues, Expenses and Net Income: Dell includes both GAAP and non-GAAP financial measures in its 10k reports. The company claims that excluding certain items GAAP gives managers a better grasp on the financial performance of the company. Dell excludes severance and facility actions, and acquisition related costs from its GAAP financial measures, and also the amortization of intangible assets. Dell acknowledges that its non-GAAP financial measures may not be
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