2010 Changes in Conceptual Framework Framework (1989): Framework for the Preparation and Presentation of Financial Statements (the Framework) was published by IASC in July 1989 and adopted by the IASB in April 2001. Conceptual Framework 2010: Conceptual Framework for Financial Reporting 2010 (the IFRS Framework) approved by the IASB in September 2010 and thus‚ the Framework (1989) withdrawn to the extent of coverage similar to the IFRS Framework (2010). |Framework (1989)
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Michael Porter’s Five Forces Model Michael Porter … “An industry’s profit potential is largely determined by the intensity of competitive rivalry within that industry.” Porter’s Five Forces Portfolio Analysis … … Strategy at the time (1970s) was focused on two dimensions of the portfolio grids … … Industry Attractiveness … Competitive Position Where was Michael Porter coming from? School of Economics … … at Harvard … Structural reasons why … … some industries were profitable
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Jack Ma (Ma‚ Yun)‚ “Alibaba” of China’s e-commerce business As a young Charismatic leader‚ how will Jack Ma overcome challenges of running a big business and get success when going forward? Alibaba Group‚ even only with 12years history‚ is one of the biggest e-commerce platforms for small businesses in the world. Its business includes: Alibaba.com‚ which is for small firms to find customers and suppliers without going through middlemen‚ has 57million users‚ nearly in every country. Another
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Singapore 159835 Tel: +65 6279 3811 • Fax: +65 6273 0151‚ +65 6278 3181 Website: www.spring.gov.sg CONTENTS 1 Foreword 2 The Business Excellence Journey in Singapore 7 Management of the Business Excellence Awards 9 About the Business Excellence Framework 21 Criteria for Business Excellence 39 Scoring System 43 Criteria Response Guidelines 45 Glossary of Key Terms 49 Business Excellence Milestones 51 SQA Governing Council 52 SQA Management Committee FOREWORD THE BUSINESS EXCELLENCE JOURNEY
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his book Nichomachean Ethics‚ Aristotle outlines a teleological framework as a way of understanding human activity. As a part of this framework‚ Aristotle suggests that there is an ‘ultimate end’ which is the goal of this human activity. For the purpose of this paper‚ I begin by reconstructing Aristotle’s teleological framework‚ and its relationship with the idea of an ‘ultimate end’. I will then go on to argue that while the framework offers one understanding of human activity‚ that it does not offer
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accounting period rather than expensing it in the current year. Mrs Goela also wants to know if the AASB Framework can override any specific Accounting Standard. Introduction: The finance director of GWA‚ Mrs Goela‚ has requested a report on the expenditure of $12 million on new software system for enhanced group-wide information management for all of GWA’s business units.
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The McWhirter framework for intervention and prevention for children and adolescents at-risk has three definite continuums. The first one in the McWhirter framework is the at-risk continuum. The at-risk continuum reflects the degree ranging from minimal risk to imminent risk which children are at jeopardy for serious behaviors (Vernon‚ 2009‚ p. 340). These serious behaviors can include “substance abuse‚ risky sexual behaviors‚ depression‚ violence‚ gang involvement‚ and conduct disorders (Vernon
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1Barney and Hesterly (2006)‚ describe the VRIO framework as a good tool to examine the internal environment of a firm. They state that VRIO “stands for four questions one must ask about a resource or capability to determine its competitive potential: 1. The Question of Value: Does a resource enable a firm to exploit an environmental opportunity‚ and/or neutralize an environmental threat? 2. The Question of Rarity: Is a resource currently controlled by only a small number of competing firms
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The Triple Aim framework outlines some specific methods that participating organizations can use to reduce per capita healthcare costs. Triple Aim initiative can assist their participants in reducing their costs by creating and streamlining organizational efficiencies. Frequently experienced unnecessary wastes like delivery of inappropriate health care services‚ inefficient organizational processes‚ unneeded administration costs‚ and lack of preventive service opportunities can be prevented by following
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Bargaining Power of Customers 25 Summary 28 Other Free Resources 30 References 31 ISBN 978-1-62620-999-2 © www.free-management-ebooks.com 1 Porter’s Five Forces Preface This eBook describes Porter’s Five Forces Framework‚ a technique that provides a model for industry analysis and business strategy development. You will learn: ●● The five key factors the model uses to identify and evaluate potential opportunities and risks ●● The importance of defining
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