carbonate, salt and sodium bicarbonate in Europe, and high quality soda ash through strategic acquisitions. The company reported the results of Q1 2012 indicating an 18 % increase in revenues q-o-q and a 0.6 % increase in net profits q-o-q. Segmental Break down of Revenue (FY-2010) Geographical Break down of Revenue (FY-2010) Soda Ash 1% Asia 1% 7% 10% 18% Complex Fertilizers 11% America 38% Urea Vaccum Salt 16% 72% Europe Africa Cement 26% Others INVESTMENT
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motorcycle manufacturing but also includes related businesses including Parts & Accessories and Apparel & Merchandise, as well as an “Other” category which was not specifically defined. These additional business lines comprised 23% of Total Revenue in 2013 (Harley-Davidson, Inc. Form 10-K, page 3). Consideration was given to remove the impact of
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Corporate Governance and Accounting Conservatism in China* Donglin Xiaa and Song Zhub,** b School of Economics and Management, Tsinghua University, China School of Economics and Business Administration, Beijing Normal University, China a Abstract A principal-agent relationship exists among creditors, shareholders and management, and information asymmetry among them leads to asymmetric loss functions, which induces conservative accounting. This paper investigates the determinants of accounting
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1.0 Introduction Merbatty is a boat building industry which was formed 33 years ago by its current Chairman, Alberto Blanc. Currently, it has two boat building facilities in Europe and USA. Besides, Merbatty planned of opening the third building facility in Surania. SWOT analysis Strengths 1. A sale is secured through sales agent. 2. Advanced information technology 3. Long-term relationship with suppliers. 4. Well-known and high profile. 5. Customization product. 6. Just-in-time
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Product Objectives b. Target Markets c. Points of Difference d. Positioning 6. Marketing Program a. Product Strategy b. Price Strategy c. Promotion Strategy d. Place (Distribution Strategy) 7. Financial Data and Projections a. Past Sales Revenues b. Five-Year Projections 8. Organizational Structure 9. Implementation 10. Evaluation and Control 11. Bibliography Executive Summary: Express Yourself offers on-site and online skyping services for DIY projects. Providing
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CHAPTER 8 Accounting for Receivables ASSIGNMENT CLASSIFICATION TABLE | | | | |Brief | | | |Learning | |Questions | |Exercises | |Do It! | |Objectives | | | |
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PepsiCo, Inc IPO in 1999 had 1.6 million shares outstanding, at $23.00 a share. As of February 28, 2014 the price closed at $80.07, and has 1.5 billion shares outstanding. The 52 week high is $87.06 and the 52 week low is $75.37. Annual revenue for Pepsi has been steady around 66 billion over the last three years. This report will compare and
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A budget is a comprehensive plan given in a quantitative term that directs where resources will be acquired and spent in a given period. It is a financial document which operates on income and expense basis. This document depends on the balancing of the monthly or yearly income and expenses. In this case, plan is used as the controller of what is going to happen while budget assess the performance of the required project. The meaning of setting a budget is to provide direction, improves efficiency
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Sales or Revenue 1. Premature revenue recognition Eastman Kodak recognizes revenue when it is realized or realizable and earned. The Company considers revenue realized or realizable and earned when it has persuasive evidence of an arrangement that the products or the services have been provided to the customer, the sales price is fixed or determinable, and collectability is reasonably assured. 2. Gross vs. Net basis Net sales at Eastman Kodak reflects reductions in gross revenues attributable
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basis in which companies record transactions that change a company's financial statements in the periods in which the events occur. | Accruals Adjusting entries for either accrued revenues or accrued expenses. | Accrued expenses Expenses incurred but not yet paid in cash or recorded. | Accrued revenues Revenues for services performed but not yet received in cash or recorded. | Acid-test (quick) ratio A measure of a company's immediate short-term liquidity; computed by dividing the sum of
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