APPLE IN CHINA GAIN THE POWER BACK Table of Contents EXECUTIVE SUMMARY 3 A. ANALYSIS 4 I. Strategic Issue 4 II. Analyze the Apple situation 4 1. Student slave Labor: Chinese students forced to ’intern ’ at iPhone factory. 4 2. Warranty Scandal: Worse Warranty policy to China compare to other countries 5 3. Underdeveloped infrastructure: only 8 retail stores 5 4. Competition facts 6 5. Other facts: The relationship between China and USA 7 6. Conclusion about Apple strategic
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Apple Inc. Apple has shown innovative courses for the past decades and its success was possible because it has held on to its core competence. Apple outsourced its manufacturing products‚ but developed product inside the company in secrecy. Even though Apple threw its software platform open‚ it still limits the distribution of applications possible only through its App Store. Apple distinguishes what core is and what non-core technology is. It is their business model that it takes advantage
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Interim An audit which conducted in between the two annual audits with a view to find out interim profits to enable the company to declare an interim dividend is known as Interim Audit. It is a kind of audit which is conducted between the two periodical or balance sheet audits. Objectives Of Interim Audit 1. To know profit or loss of interim period. 2. To distribute interim dividend. 3. To get loan on the basis of interim account. 4. To get information about the financial position
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which exceeds materiality of $50‚000. c. The auditor should either propose an audit adjustment so that the unadjusted statement amount is less than materiality‚ and/or perform more testing to obtain a better estimate of the population misstatements. The additional testing will likely focus on receivables and inventory because they have the largest estimated misstatements. 9-28 a. The following terms are audit planning decisions requiring professional judgment: Preliminary judgment about materiality
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Summary It was made clear in the abstract of the study that this study investigates Strategic Human Resources Management (SHRM). SHRM is vital in this day and age‚ especially in the decision making realm. Recently‚ a large number of MNC’s have emerged in Asia with a high concentration coming from China and India. This article explores the extent of integrated SHRM of non-Western‚ a third world and an emerging country - India. Compare with China‚ Indian MNCs are more private-owned and focus on
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Fundamental concepts of f/s audit Materiality misstatement of accounting information. is a matter of professional judgment Audit risk The auditor expresses an inappropriate audit opinion when the financial statements are materially misstated‚ Evidence (more than “per discussion with client) Major phrases of audit: Client acceptance/continuance; Preliminary engagement activities; Establish materiality and assess risks; Plan the audit ;Consider and audit internal control; Audit business processes and
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Q1 - What is the relationship between the risk assessment process and the collection of audit evidence? The risk assessment process happens at the very beginning of the engagement and is to determine the level of risk present in the company. The risk assessment phase is when the auditor assess the client’s situation‚ conducts an independence threat analysis and decides whether to accept the client or not. The risk assessment is influenced by various factors such as the degree to which external
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Human Resource Strategic Planning in the Air Force: Force Reduction Human Resource Strategic Planning in the Air Force: Force Reduction The United States Air Force is undergoing a radical transformation. Between 2007 and 2009‚ the Air Force will reduce its force by more than 40‚000 people as well as undergo massive organizational restructuring. There is a high probability the Air Force will initiate a second round of personnel cuts. This Air Force transformation initiates fundamental changes
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The Demand for Audit and Other Assurance Services O ssu a S s Chapter 1 ©2012 Prentice Hall Business Publishing‚ Auditing 14/e‚ Arens/Elder/Beasley Arens/Elder/Beasley 1-1 SarbanesSarbanes-Oxley Act Enron WorldCom The Act established the Public Company Accounting Oversight Board. It also requires auditors to report on the effectiveness of internal control over financial reporting. ©2012 Prentice Hall Business Publishing‚ Auditing 14/e‚ Arens/Elder/Beasley Arens/Elder/Beasley 1-2
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Strategic Human Resources Management Chapter Questions Chapters 3 & 4 Explain in your own words the complexities‚ limitations‚ and challenges associated with HR and the legal environment. The HR department is responsible to keep record‚ apply keen HR rules to employees‚ and monitor the HR decisions. However‚ HR cannot resolve the problems it has already happened. Therefore‚ HR should work with the managerial team and legal department to minimize the damage from problems. HR can also work
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