17-8 Horizontal Analysis Example The management of Clover Company provides you with comparative balance sheets of the years ended December 31‚ 1999 and 1998. Management asks you to prepare a horizontal analysis on the information. 17-9 CLOVER CORPORATION Comparative Balance Sheets December 31‚ 1999 and 1998 1999 1998 Assets Current assets: Cash $ 12‚000 $ 23‚500 Accounts receivable‚ net 60‚000 40‚000 Inventory 80‚000 100‚000 3‚000 1‚200
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Collected works‚ vol. 4‚ Princeton University Press‚ 1961 Bartlett F. C.‚ “The psychological process of sublimation”‚ Scientia : rivista internazionale di sintesi scientifica‚ 1928‚ p. 17n Freud S.‚ “The Ego and the Id”‚ James Strachey ed.‚ New York: Norton‚ 1960‚ p. 51 Karl R. Wolfe Ph.D http://www.truesilence.com/psychological-projection.htm Literary Criticisms‚ Psychoanalytic Literary Criticism‚ Wikipedia.org Ed. Jimmy Wales‚ 24th May 2006 Critical Theories‚ Psychoanalytic Criticism‚ Introduction
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Chapter 2 Literature Review Since the Balanced Scorecard was developed in the 1990’s by Robert Kaplan and David Norton (1992)‚ it has gained in popularity amongst academics and practitioners. In 1990‚ Kaplan and Norton led a research study of a lot of companies with the purpose of exploring the new methods of performance management. The importance of the study was an increasing belief that the financial measures of performance management were not as effective as before with the development of modern
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focused on their historic nature‚ which ensures that they reveal a great deal about the company’s past actions but nothing about its future alertness (Merchant‚ 1985; Chakravarthy‚ 1986; Schoenfeld‚ 1986; Dearden‚ 1987; AICPA‚ 1994; Kaplan and Norton‚ 1996). Accounting figures do not emphasize the elements
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Kent at Canterbury CT2 7PE Tel: 01227 823797 Fax: 01227 761187 E-mail: m.w.gilman@kent.ac.uk 3rd Conference on Performance Measurements and Management Control (Nice September 22-23‚ 2005) -2- Abstract According to Robert Kaplan and David Norton‚ (1992; 1996; 2001; 2004)‚ ’the final linkage from high-level strategy to day-to-day actions occurs when companies link individuals ’ reward programs to the Balanced Scorecard ’. The objectives of this linkage are‚ first‚ to focus employees ’ attention
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MARKETING IN THE 21ST CENTURY COMMENTARY Implementation Strategies in the Market-Driven Strategy Era David W. Cravens Texas Christian University The very insightful analysis of marketing strategy implementation by Piercy (1998 [this issue]) points to several key issues concerning the role of marketing in the 21st century. Perhaps most compelling is his assessment of the potential threats to the role of marketing in the organization and implementation in particular. He examines several important
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Q.‚ 1997. Strategic performance measurement in government‚ CMA Magazine‚ April‚ 20–23. Atkinson‚ A. A.‚ Waterhouse‚ J. H. and Wells‚ R. B.‚ 1997. A Stakeholder approach to strategic performance measurement‚ Sloan Management Review‚ Spring‚ 25–37. Ballantine‚ J.‚ Brignall‚ S. and Modell‚ S.‚ 1998. Performance measurement and management in public health services: A comparison of U.K. and Swedish practice‚ Management Accounting Research‚ 9‚ 71–94. Bititci‚ U.‚ Carrie‚ A. and McDevitt‚ L.‚ 1997. Integrated
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new projects implemented within organizations either partially or fully fail because the intervention does not adequately address the enabling environment within which the organization operates (UNDP‚ 1993) PROGRAMME MANAGEMENT According to Booth (1998)‚ the term "programme management" is used mainly by two groups of professionals in ways that are consistent
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healthy practices (Green‚ 1984). The role of a nurse in health promotion and education is considered as a key by numerous researchers and policy initiatives from the government to promote health comprehending the essentiality of health promotion (Norton‚ 1998). The present essay elucidates the effectiveness of health promotion within the context of health belief model (HBM) and behaviour change model (BCM) and critically analyzes it with the Whiteheads model (2001)‚ where the nurse plays a role as a
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Bibliography: 1. Argenti‚ P (2003)‚ corporate communication‚ sixth edition‚ New York‚ McGraw Hill. 2. Botha‚s .and Musengi‚ s.( 2012 ) introduction to business management 1A : Fresh perspectives‚ first edition‚ Cape town‚ Pearson Education. 3. 1998‚ South African Craft industry report‚ department of arts and culture‚ http://www.info.gov.za/view/DownloadFileAction?id=70487 (6-03-2013)
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