AACSB assurance of learning standards in accounting and business education require documentation of outcomes assessment. Although schools‚ departments‚ and faculty may approach assessment and its documentation differently‚ one approach is to provide specific questions on exams that become the basis for assessment. To aid faculty in this endeavor‚ we have labeled each question‚ exercise‚ and problem in Intermediate Accounting‚ 7e‚ with the following AACSB learning skills: Questions AACSB
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work faculty may find it necessary to assess or reassess a student’s motivation and/or suitability for a career in social work‚ and thus for continuation in the program. To fulfill this obligation‚ the social work faculty has defined herein the policies and procedures that govern how issues of student continuation in and termination from the BSW Program are handled when a concern is raised about a student’s performance. Given the nature and scope of professional social work practice‚ academic
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CAPITAL BUDGETING MEANING OF CAPITAL BUDGETING Capital budgeting is the making of long term planning decision for investment fixed assets and their financing. Capital budgeting decision is concerned with current investment that will pay for itself and yield an acceptable rate of return over its life span. Hampton (1992) defines capital budgeting as the decision making process by which firms evaluate the purchase of major fixed assets‚ including buildings‚ equipment. It also covers decisions to
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investment in working capital. Managing working capital effectively is therefore a vital part of making sure that business has enough cash to continue (Oliver‚ 2009). Working capital can be regarded as an engine of a business‚ it is the cash needed to pay for the day-to-day operation of the business (Jorne‚ 1992). The continuity of a business existence largely depends on the management of its working capital; inadequate working capital enervates the operations of a business. Working capital is current
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Critique: Distribution Channel Profitability The article‚ Distribution Channel Profitability was published in a trade journal in January 1995‚ the era of Activity-Based Costing (paradigm C). The author‚ Kenneth H. Manning‚ poses the question “Do companies know which of their distribution channels is most profitable?” The purpose of the article was to evaluate distribution channel systems using ABC concepts to make strategic decisions. The author advocated the need to understand the revenue and
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Capital Structure Financial Seminar DFI 605 Group Members Nidhi Batta D61/79041/2012 Caleb Musau Kivuva D61/79601/2012 Tom Mbuya Odundo D61/78251/2012 CathrineWanjiku Kamau D61/60682/2013 Daniel Mwangi Mwaniki D61/84153/2012 Ndiangui James Wambugu D61/79627/2012 Submitted to: Mr. Mirie Mwangi September - December 2013 Submitted in partial fulfilment of the requirements of the Masters in Business Administration degree at the University of Nairobi.
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Assignment 1. Some of the key trends in the capital structure of India Inc. are as follows: Key observations: * Indian corporate employ substantial amount of debt in their capital structure in terms of the debt-equity ratio as well as total debt to total assets ratio. * As a result of debt-dominated capital structure‚ the Indian corporate are exposed to a very high degree of total risk as reflected in high degree of operating leverage and financial leverage and‚ consequently‚ are
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Was Stalin a Progressive or a Conservative? Although Stalin was a progressive in the economic aspect that he implemented the First and Second Five-Year Plans‚ which developed industry in Russia‚ as well as in the social aspect that he put forth a new education system‚ Stalin more so portrayed elements of conservatism. Stalin’s social‚ economic‚ and political policies and actions that conserved parts of Lenin’s regime including the NKVD secret police that executed and exiled opposition to Stalin
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Liberals and Conservatives are very different. Liberals believe in government taking action and making choices for us. They believe that government decide how we live. They believe that we should rely heavily on the Government and their terms. Conservatives believe in the exact opposite. They believe in personal responsibility and they believe that the government should have very little to do with how we live. They believe that personal reliance is important in living and that in times of distress
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CAPITAL BUDGETING PRINCIPLES Capital budgeting is the process of evaluating and implementing a firm’s investment opportunities‚ by virtue of properly identifying such investments that are likely to enhance a firm’s competitive advantage and increase shareholder wealth. A typical capital budgeting decision involves a large up-front investment followed by a series of smaller cash inflows. A typical capital budgeting process is focused around following basic principles: 1) Decisions are based on
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