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AASB 114 Under AASB 114‚ financial report’s segment reporting of an entity should to separated into two main sections: business segments and geographical segments. Business segment is a distinguishable component in an entity that differentiate with others with their similar nature of products or services‚ production processes‚ class of customers‚ production or distribution of products and potentially regulatory environment. Geographical segment is another distinguishable component which location
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The primary objective of this memo supports the company’s position to record four specific transactiosn questioned by an external auditing firm‚ Peal‚ Gower‚ and Quill. Caltron Computers operates with the upmost integrity in a financial accounting and operational basis. Creative accounting methods can inaccurately present an organization’s financial income (Laura‚ Dumitru‚ & Razvan‚ 2011). Our firm relies solely on revenue recognition accounting principles defined by the Financial Accounting
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The marketing department of Jesse Corporation has submitted the following sales forecast for the upcoming fiscal year (all sales are on account): 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter Units to be produced 11‚000 12‚000 14‚000 13‚000 The selling price of the company’s product is $18.00 per unit. Management expects to collect 65% of sales in the quarter in which the sales are made‚ 30% in the following quarter‚ and 5% of sales are expected to be "’uncollectible. The beginning balance
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OTIS LE#1 (October 31‚ 2012) • Dow Jones industrial average with the largest market cap is Exxon (XOM). • Dow Jones Industrial average with the smallest market cap is Alcoa Inc. (AA). • The company with the highest P/E ratio is AT&T (T). Initially our process of choosing stocks fell into two high-level categories; a look-back and a look forward approach. Many of our stocks (AAPL‚ ORCL‚ IBM) were picked after much research into “the numbers.” Members of our group that looked at historical
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Congress on Nursing Practice and Economics. (n.d). Assuring patient safety: The employers’ role in promoting healthy nursing work hours for registered nurses in all roles and settings. ANA. Retrieved June 07‚ 2016‚ from http://www.nursingworld.org/MainMenuCategories/Policy-Advocacy/Positions-and-Resolutions/ANAPositionStatements/Archives/AssuringPatientSafety.pdf. • Audience:employers of registered nurses • Context:the position of American Nurses Association in regards to nurses and patients’ safety
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Taran Swan had successfully launched Nickelodeon in Latin America. Would Swan be able to continue leading the team from New York? Or would it be better to appoint an interim director‚ and if so‚ whom? 1) Appoint a current member of the team as interim director • Swan knows her team member’s work ethics. They all know about each others projects. • Who should she choose? 2) Appoint third party individual as interim director • Third party with unattached opinion and new view. • Hard to find a
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A number of factors that can affect a threat of substitutes are relative price performance of substitutes‚ Perceived level of production differentiation‚ product innovation and technology change. For Lafarge Tarmac‚ the threat of potential substitutes is low as the company is the merger of two of the leading business of UK. Rivalry among Existing Competitors The intensity of competition is Low as the company operates in the industry which is not highly competitive. Not much companies are dominant
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Models of Organized Crime Executive Summary Janel N. Smith CJA 384 April 7‚ 2013 David Thomas Models of Organized Crime Executive Summary The patron-client or organization is a combination of relationships and protection between those apart of the organized crime family. The "patron-client model"‚ represented by the works of Joe Albini (1971) and Francis and Liz Ianni (1972)‚ re-conceptualizes the Cosa Nostra as a web of asymmetric ties embedded in local or ethnic networks. The patron-client
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CHAPTER FIVE Scrumptious Gnome Pie I awoke from my dream to discover that the little gnome I’d met in the Enchanted Forest was standing over me‚ tapping lightly on my chest. I was shaking and could still hear the sweet sound of the sirens voices tingling in my ears. “Cotton‚ you scared me!” “Sorry! Is that you‚ Aiden?” he asked‚ his light blue eyes twinkling as he smiled down at me. “Of course‚ Aiden Greene‚ how are you lad? I would imagine not too good‚ because you look drained—worn out and troubled
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