Software Revenue Recognition A Roadmap to Applying ASC 985-605 Third Edition December 2011 Subtopic 985-605, Software—Revenue Recognition, from the FASB Accounting Standards Codification®, is copyrighted by the Financial Accounting Foundation, 401 Merritt 7, PO Box 5116, Norwalk, CT 06856-5116, and is reproduced with permission. SOP 97-2: Copyright 1997–2009 by American Institute of Certified Public Accountants, Inc. Used with permission. This publication contains general information only
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SIXTH EDITION STRATEGIC MANAGEMENT IN ACTION Mary Coulter Missouri State University Boston Columbus Indianapolis New York San Francisco Upper Saddle River Amsterdam Cape Town Dubai London Madrid Milan Munich Paris Montréal Toronto Delhi Mexico City São Paulo Sydney Hong Kong Seoul Singapore Taipei Tokyo Editor in Chief: Stephanie Wall Senior Acquisitions Editor: April Cole Editorial Project Manager: Claudia Fernandes Director of Marketing: Maggie Moylan Senior Marketing Manager:
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AUGUST 2007 Contents Declaration Acknowledgement List of Acronyms Key terms Summary vi vii viii x xi INTRODUCTION: DEVELOPMENT AND PHILOSOPHY i. Statement of the Problem ii. Against Economism iii. Critique of Competition iv. Poverty is Unnatural v. Thesis Statement vi. Methodology vii. Structure of Dissertation 1 1 1 5 6 9 10 15 CHAPTER ONE: DIMENSIONS OF DEVELOPMENT AND THEIR INFLUENCE ON AFRICA 1.1. What is Development 1.2. Development and Economic Growth 1.3. Schools of Development Thought
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00-BBR_18.2.book Page 209 Friday, September 12, 2008 12:00 PM Bulletin for Biblical Research 18.2 (2008) 209–231 “The Disciple Jesus Loved”: Witness, Author, Apostle— A Response to Richard Bauckham’s Jesus and the Eyewitnesses andreas j. köstenberger and stephen o. stout southeastern baptist theological seminary Richard Bauckham’s Jesus and the Eyewitnesses: The Gospels as Eyewitness Testimony (Grand Rapids: Eerdmans, 2006) makes a persuasive argument that the Gospels display eyewitness
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MERGERS & ACQUISITIONS INTRODUCTION Why merge? Why sell? A division of a company might no longer fit into larger corp’s plans, so corp sells division Infighting between owners of corp. Sell and split proceeds Incompetent management or ownership Need money Business is declining (e.g. a buggywhip company) Industry-specific conditions Economies of scale BASIC DEFINITIONS: MERGER: Owners of separate, roughly equal sized firms pool their interests in a single firm. Surviving
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Genehmigt von der Wirtschaftswissenschaftlichen Fakultät der Universität Basel auf Antrag von Prof. Dr. Heinz Zimmermann und Ass.-Prof. Dr. Wolfgang Drobetz. Basel, den 10. Mai 2005 Der Dekan Prof. Dr. Heinz Zimmermann Acknowledgements V Acknowledgements My dissertation would not have been possible without the support of various people to whom I would like to express my sincere gratitude. Firstly, I would like to thank my academic supervisors Heinz Zimmermann and Wolfgang Drobetz
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scale because of the twin problems of mass violence and fraud that have become central elements of the history of elections and of the electoral process in the country (Gberie, 2011). Despite the marked improvement in the conduct of the 2011 elections, the process was not free from malpractices and violence (National Democratic Institute, 2012). Thus over the years, electoral processes in the history of Nigeria’s democratic governance have continued to be marred by extraordinary display of rigging
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Accounting and Finance, Faculty of Business and Information Systems, Hong Kong Polytechnic University, Hung Hom, Kowloon, Hong Kong Special Administrative Region c Wealth Management Institute of Lujiazui, Shanghai 200122, China b a r t i c l e i n f o a b s t r a c t We investigate why the Chinese government chooses to perform share issue privatization (SIP) of its state-owned enterprises (SOEs) in Hong Kong, despite the benefit of facilitating the domestic stock market development if performing
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HISTORY AND THEORY STUDIES FIRST YEAR Terms 1 and 2 Course Lecturers: CHRISTOPHER PIERCE / BRETT STEELE (Term 1) Course Lecturer: PIER VITTORIO AURELI (Term 2) Course Tutor: MOLLIE CLAYPOOL Teaching Assistants: FABRIZIO BALLABIO SHUMI BOSE POL ESTEVE Course Structure The course runs for 3 hours per week on Tuesday mornings in Terms 1 and 2. There are four parallel seminar sessions. Each seminar session is divided into parts, discussion and submission development. Seminar 10.00-12.00
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Managing Change Initiatives: Fantasy or Reality? The Case of Public Sector Organisations Ebrahim Soltani University of Kent Business School, Canterbury, UK Pei-chun Lai University of Strathclyde Business School, Glasgow, UK Abstract It is becoming a commonplace statement that change initiative programmes are key tools to organisational long-term success. To this end, the last two decades have witnessed a surge of interest in the take-up of various change initiative programmes. Organisational
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