background needed to complete the cases is readily available in the text‚ the CPA Canada Handbook‚ IFRS or in companies’ annual reports. The SEDAR web site is an excellent source of annual reports and the notes on accounting practices in these reports provide valuable background material on industry practices. In some instances‚ students will be expected to do some additional research to determine specific accounting practices not yet covered in the course or by accounting standards. There is no objection
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M.Tech. (Industrial Safety Engineering) M. Tech. DEGREE INDUSTRIAL SAFETY ENGINEERING SYLLABUS FOR CREDIT BASED CURRICULUM (2009 -2010) DEPARTMENT OF MECHANICAL ENGINEERING NATIONAL INSTITUTE OF TECHNOLOGY TIRUCHIRAPPALLI – 620 015‚ INDIA. Department of Mechanical Engineering‚ National Institute of Technology‚ Tiruchirappalli – 620 015. M.Tech. (Industrial Safety Engineering) M.Tech. - INDUSTRIAL SAFETY ENGINEERING The total credits required for completing the M.Tech. Programme
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Scenario 1 Energy Inc. has a present obligation (IAS 37-17) and probable liability (ASC 450-20-25-2) on December 31‚ 2011 as a result of a past event‚ the contamination of the land‚ because it is virtually certain that a draft law requiring cleaning up will be enacted. It is probable (more likely than not) that Energy Inc. will be required to transfer economic benefits in settlement which is an outflow of resources embodying economic benefits in settlement (IAS 37-23). The amount of the obligation
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(upward and downward communication problem) The safety memo case proved that The Cable Company has problems with communication between managers and employees at every level of hierarchy at the company. There is not a clear direction given for what job duties are performed by whom. If important information is needed to be given‚ there is no set protocol on how to do so or who to report to. There is no chain of command identifiable and thus creates confusion on how processes should be done
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than other traditional accounting measures do. Q2. What are the advantages and disadvantages of using an EVA to evaluate the firm’s performance?Advantages•WACC incorporates a premium for (market’s view of) risk. So EVA (unlike ROCE) takes account of risk. •Tax is more fully reflected by using a post-tax capital charge (WACC) and a notionally taxed PBIT. •Does not require cash flow estimation and discounting of cash flows. (Nor does ROCE.)•It makes use of the existing accounting and financial reporting
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Chapter I The Project and its Background Inventory and Monitoring System is an effective way for monitoring and tracking different products and materials that are transferred in and out of a company’s warehouse or establishment‚ store or market place usually for accounting purposes. It is also important for a company to monitor all the transactions‚ events or movements of goods in order to keep an account of all their stocks. However in some establishments or company‚ the inventory of the product
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methods because under the non-GAAP accounting method apple gave the revenue numbers without the use of subscription accounting‚ which recognized the revenue at the point of sale. Moreover the non-GAAP numbers did not adjust the estimated costs associated with its plan to provide new features and software upgrades to iPhone buyers free of charge and these figures were not prepared under a comprehensive set of rules or principles. Whereas in subscription accounting the cash received was reported at
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by widely used of computers and other devices. In our life today‚ computer is one of the many inventions that greatly affected our way of living. In fact‚ it is regarded as an essential tool in many areas. It can perform operation and process data rapidly‚ accurately and reliably and by using these machines‚ spending a lot of time and effort in doing certain task is minimized. This research is all about an application system called “Attendance Monitoring System” that will help the attendance
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Employee Monitoring: Employer Safeguard or Invasion of Privacy? Sarah L. Voorhees Employee Monitoring: Employer Safeguard or Invasion of Privacy? Employee privacy has been a controversial topic especially with the rise in internet usage‚ the popularity of social media increasing‚ and the addition of GPS to mobile devices. With these advances in technology there are numerous ways for employers to monitor their employees’ time at work. According to Evans (2007) as many as eighty percent of the
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I. Introduction The January 2008 announcement by Motorola‚ Inc. that it might spin off its Mobile Devices division followed years of declining market share in the mobile phone industry. After the wild success of the company’s “RAZR” mobile phone in 2004-06‚ Motorola failed to retain market share as Apple’s iPhone claimed “must-have” status and traditional mobile phones became increasingly commoditized. Even with the Mobile Devices division’s recent poor performance‚ it is something of a shock
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