1. Introduction Increasingly‚ we are seeing many firms from various industries allowing their customers to pay on credit. This action will inevitably have a direct implication on the financial statements of these firms‚ in terms of accounts receivables‚ allowance for bad debt and uncollectible debt expense. This is especially so when customers are unable to repay their debts. In this paper‚ we will examine the 2008 financial statement of four companies in the retail industry‚ namely
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1.1. Definition of intellectual capital and a brief history of IC management Before someone can measure something‚ he/she has to know what to count. So how should intellectual capital be defined? A universally accepted definition is the first step toward standardization‚ but still it is hard to find the best one for "intellectual capital". In this section I ’ll define intellectual capital and study the history of its development. Intellectual capital is knowledge that can be exploited for
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The electronic private automatic branch exchange (EPABX) is equipment that has made day-to-day working in the offices much simpler‚ especially in the area of communication. The EPABX may be defined as a switching system that makes available both internal and external stitching functions of any organisation. The selection of an EPBAX is a difficult task and requires deep knowledge of traffic pattern of the office. By using an EPABX both the internal and external needs of the organisation are
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[7] The moon being closer to the earth when full‚ so [8] its gravitational pull is stronger. I knew that it took about eight hours for the tides to change from high to low‚ sixteen hours for a complete cycle of tides. (9) I didn’t have to wait to learn these things in school. In our house they were everyday knowledge. [1] Often‚ my [10] brother and I‚ joined our mother on her adventures into tidal lands. [2] At the very low tides of the full moon‚ when
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Chapter 12 Study Guide: Empires in East Asia. 600-1350 Section 1:Tang and Song China Vocabulary: Define each term and describe why each of the terms is significant Tang Taizong Wu Zhao Movable Type Gentry As you read this section‚ take notes to answer the questions about how the Tang and Song Dynasties transformed China. What impact did the Tang and Song dynasties have on the following areas of Chinese Society? 1. Transportation 2. Government
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Based on the information given but in your own words‚ explain what approaches to recruiting might be best suited for Apple’s talent acquisition Based on the information given I would choose Electronic recruiting‚ and the internal source approach as the two recruiting methods for Apple’s talent acquisition. The overall goal is to identify and attract applicants from among individuals already holding jobs with the organization Internal source recruiting allows hiring from within the organization
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tutor2u™ Working Capital Introduction to the Management of Working Capital AS & A2 Business Studies PowerPoint Presentations 2005 Introduction • All businesses need cash to survive • Cash is needed to: – Invest in fixed assets – Pay suppliers and employees – Fund overheads and other fixed costs – Pay tax due to the Government • Nearly all businesses use much of their cash resources to finance investment in “working capital” • Managing working capital effectively is
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The Water Cycle * Name three important needs of water. a. Almost all of the body’s living cells need and depend on water to perform their functions. b. Water carries nutritive elements to the cells and carries away waste materials and salts to the kidneys. c. Water serves as an important constituent of lubricants. * How is water distributed through the biosphere About 97 percent of all water is in the oceans. Three percent of all Earth’s water that is freshwater. The majority‚ about 69
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differential for this proposal. Also‚ very few differential cost cases (other than capital budgeting cases) explicitly ask the student to deal with the additional administrative and holding costs (both added funds cost and other asset-related costs) associated with significant increases in receivables and inventories. Thus‚ this case presents a good bridge between the traditional short-run differential cost case and the typical capital budgeting analysis. Comments on Questions The typical student will present
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The carbon cycle shows how carbon is recycled -Carbon dioxide is taken in by plants in order to carry out photosynthesis and make food. -The carbon from the carbon dioxide is used to make carbohydrates‚ fats and proteins that make up the plant body. For example the cell wall of plants is made from cellulose - a carbohydrate. -Some of this carbon is returned into the atmosphere as carbon dioxide when the plant respires. When these plants are eaten by other animals this carbon becomes part
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