BEHAVIOR OF MOBILE COMMUNICATION DEVICES USERS’ STATISFACTION LEVEL A Research Developed in Fulfilling the Course Completion of Managerial Data Analysis by Daniel Vincent Hadikrisno December 2011 . STATEMENT BY THE AUTHOR I hereby declare that this submission is my own work and‚ to the best of my knowledge‚ contains no material previously published or written by another person. Jakarta‚ 18th of December 2011 ( Daniel Vincent Hadikrisno ) ABSTRACTION The main purpose of this
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space in me I wanted more. I still felt as if I had not accomplished enough. When the deployment was reaching its end I had a talk with one of my section leaders and I remember telling him that I wanted to attend Special Forces Aptitude Selection (SFAS). He like most people didn’t believe me he probably just thought I was like the many people that said things like that to get promoted or into the spotlight. But I meant what I said which although fraught with challenges and ending in
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bodies are moving towards fair value accounting (FVA). One of the evident standards is the FASB Standard (SFAS) 157‚ ‘Fair Value Measurements’‚ to establish clear‚ consistent guidelines for fair values measurements and disclosures. SFAS No. 133‚ ‘Accounting for Derivative Instruments’ and IAS 39 also require entities to account for changes of fair value of derivatives depending on its use. SFAS No. 159‚ ‘Fair Value Option for Financial Assets/ Liabilities was adopted on February 07 to allow financial
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ability to control the entity). ii) All subsidiaries—that is‚ all entities in which a parent has a controlling financial interest—shall be consolidated. Supporting reference: ARB 51‚ Paragraph 1-3 (b) The qualifying SPE concept was introduced in SFAS 140 and a qualifying SPE is exempt from consolidation. Discuss the equity requirement of a qualifying SPE prior to FIN 46( R) and under FIN 46 (R). Prior to FIN 46(R)‚ due to an accounting rule established by the now-defunct EITF Issue 90-15‚ the
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improper accounting for loan fees‚ premiums‚ and discounts‚ which requires companies to recognize loan fees‚ premiums‚ and discounts as an adjustment over the life of the applicable loans‚ to create a constant effective yield‚ stated under the SFAS No. 91. The SFAS No. 91 also requires that any changes to the amortization of the fees‚ premiums‚ and discounts should be recognized as a gain or loss in the income statement‚ which Fannie Mae referred to as the “catch-up adjustment.” Fannie Mae had $439 million
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Appropriate Accounting Treatment for price protection and price protection To Susan Madigan 24th of Jan‚ 2013 Re: Appropriate Accounting Treatment for price protection and price protection _____________________________________________________________________________________________ The revenue recognition principle states that‚ under the accrual basis of accounting‚ you should only record revenue when an entity has substantially completed a revenue generation process; thus‚ you record revenue
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is included (1) within the body of the financial statements‚ with supporting footnote disclosures‚ (2) entirely in the footnotes‚ or (3) in a separate schedule that is considered an integral part of the financial statements. REPORTABLE SEGMENT SFAS 131‚ Disclosures about Segments of an Enterprise and Related Information‚ defines an operating segment as a component of an enterprise that engages in business activities from which it may earn revenues and incur expenses (including revenues
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Evaluating Concepts-Based vs. Rules-Based Approaches to Standard Setting INTRODUCTION In its new project on Codification and Simplification‚ the FASB indicates its intent to evaluate the feasibility of issuing concepts-based standards rather than issuing detailed‚ rule-based standards with exceptions and alternatives.[ 1] Related to this project‚ members of the FASB board and staff asked the Financial Accounting Standards Committee of the American Accounting Association (hereafter‚ the Committee)
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Law firms are usually hesitant to take on clinical negligence cases as they would incur very large pre-action costs before the likelihood of the success of the claim can even be determined. Therefore‚ many claimants are usually unable to make an SFA with a solicitor‚ especially if the claim is of low value. Therefore‚ many claimants are unable to purse their claim and have no access to
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Auditing a Publicly Traded Company Memo: To: Senior Staff Member From: Team A Date: September 13‚ 2010 Subject: Share-based payment reporting and special purpose entities reporting December 16‚ 2004 the Financial Accounting Standards Board issued Statement 123‚ Shared- Based Statement‚ which took the place of Accounting for Stock-Based Compensation and replaced Accounting Principal Board Opinion No. 25 Accounting for Stock issued to Employees. Share-based payment is “a transaction in which
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