CHAPTER 2 Conceptual Framework for Financial Reporting ASSIGNMENT CLASSIFICATION TABLE (BY TOPIC) Topics 1. 2. 3. 4. 5. 6. Conceptual framework– general. Objectives of financial reporting. Qualitative characteristics of accounting. Elements of financial statements. Basic assumptions. Basic principles: a. Measurement. b. Revenue recognition. c. Expense recognition. d. Full disclosure. Accounting principles– comprehensive. Constraints. Assumptions, principles, and constraints. 28, 29, 30 10 11 Questions
253 Chapter 6 Evaluation Research Design: Literature Reviews & Synthesis Frequently a research question or hypothesis can be answered through secondary research, i.e., a literature review or synthesis. Both strategies requires the researcher to mine existing data sources; ―pull out‖ relevant data or information; summarize it; logically analyze and/or statistically treat it; and report results. In many instances, the issue, problem, question, etc. which prompted the idea for an evaluation study is
holding companies to share net operating losses across firms because they typically owned at least 80% of the subsidiaries, the minimum level required by the Internal Revenue Service (IRS). According to a tax analyst at Lehman Brothers, Perelman “… knows how to exploit net operating losses better than anyone.”4 Another analyst commented: [In 1996, his companies] … generated more than $600 million in profits, yet a careful reading of their financial statements suggests they paid little or nothing in taxes
that for the literature review, “quality means appropriate breadth and depth, rigor and consistency, clarity and brevity, and effective analysis and synthesis” (Hart, 1998, p. 1). J. Shaw (1995) noted that the process of the review should “explain how one piece of research builds on another” (p. 326). Webster and Watson (2002) defined an effective literature review as one that “creates a firm foundation for advancing knowledge. It facilitates theory development, closes areas where a plethora of research
After the First World War, the focus of organizational studies shifted to analysis of how human factors and psychology affected organizations, a transformation propelled by the identification of the Hawthorne effect. Prominent early scholars included Chester Barnard, Henri Fayol, Frederick Herzberg and so on. These people together constitute
his work, expressed his ideas better than he could, and wrote programs for the computer. She warned people against becoming dependent on the computer, which ‘‘has no pretentions [sic] whatever to originate anything … [and would] do whatever we know how to order it to perform.’’ Together with Babbage, she developed a surefire system for betting on horses; unfortunately, the horses did not follow
100 100 Avoiding Integrity Land Mines Ben W. Heineman, Jr. How do you keep thousands of employees, operating in hundreds of countries, as honest as they are competitive? General Electric’s longtime general counsel describes the systems the company has put in place to do just that. 78 90 4 Harvard Business
GAMES The Marketing Environment Final Project Table of Contents 1.Products or Services: 3 Product or service details: 3 Development and marketing: 6 2.Overall Marketing Strategy 6 General marketing strategy 6 How do customers trade? 8 Features and benefits o the products/services 8 3.Pricing Strategy: 8 Price 8 Credit Policy 12 Price comparison 13 4.Location 14 Geographical location 14 5.Supply and Distribution 15 Describe the methods that
Alcohol Marketing and Advertising A Report to Congress September 2003 Federal Trade Commission, 2003 Timothy J. Muris Chairman Mozelle W. Thompson Commissioner Orson Swindle Commissioner Thomas B. Leary Commissioner Pamela Jones Harbour Commissioner Report Contributors Janet M. Evans, Bureau of Consumer Protection, Division of Advertising Practices Jill F. Dash, Bureau of Consumer Protection, Division of Advertising Practices Neil Blickman, Bureau of Consumer Protection, Division of
TEXT INTERPRETATION AND ANALYSIS The purpose of Text Interpretation and Analysis is a literary and linguistic commentary in which the reader explains what the text reveals under close examination. Any literary work is unique. It is created by the author in accordance with his vision and is permeated with his idea of the world. The reader’s interpretation is also highly individual and depends to a great extent on his knowledge and personal experience. That’s why one cannot lay down a fixed “model”