Formal and informal institutions’ lending policies and access to credit by small-scale enterprises in Kenya: An empirical assessment By Rosemary Atieno University of Nairobi AERC Research Paper 111 African Economic Research Consortium‚ Nairobi November 2001 © 2001‚ African Economic Research Consortium. Published by: The African Economic Research Consortium P.O. Box 62882 Nairobi‚ Kenya Printed by: The Regal Press Kenya‚ Ltd. P.O. Box 46116 Nairobi‚ Kenya ISBN 9966-944-52-4
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ACCOUNTING SUBSTANCE OVER FORM Substance over form is an accounting concept where the entity is accounting for items according to their substance and economic reality and not merely their legal form. It is one of the key determinants of reliable information. For most transactions there will be no difference and in some cases however‚ the two diverge and the choice of how to present the transactions can give very different results. This differences occurs when an asset or liability is not recognized
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CHAPTER 1 FINANCIAL ACCOUNTING AND ACCOUNTING STANDARDS Multiple Choice—Conceptual Answer No. Description d 1. Users of financial reports. d 2. Identify the major financial statements. a 3. Financial reporting entity. d 4. Efficient use of resources. d 5. Capital allocation process. c 6. Financial statement information. c 7. Objectives of financial reporting. b 8. Common set of standards and procedures. c 9. Role of SEC. c 10. Powers of the SEC. d 11. SEC enforcement
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of reference: In this report I will examine the business of Mr Khan’s mobile phone shop and advise him on which legal form he should take; either setup a sole trader or go into partnership. I will study all the advantages and disadvantages of sole trader and a partnership business. Finding: Advantages of a sole trader Disadvantages of a sole trader Easy to setup and to run- not many forms to be filled in. Unlimited liability- If the business is bad then it is possible
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Compare and Contrast Business Report Dezurik & Capital One 360 Operations and Supply Chain Management November 12th‚ 2013 Executive Summary Company Overview From an operations management perspective‚ we compared and contrasted Capital One 360 to Dezurik. We looked at many different aspects of both businesses in relation to various operational and business elements. We conclude that both corporations have significant differences based on manufacturing
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The formation of the debit and credit concept In this simplified form we can begin to see what the mathematician and Father of Accounting (Luca Pacioli) saw in 1494 when he codified the double-entry bookkeeping system. It is his codified system that outlined the rules for applying debits and credits when recording the financial transactions of a business in the double-entry bookkeeping system. Now remember that Luca’s book in 1494 was written and published in Latin and at a time when the concept
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Mobile News Games Business Report 1. Executive Summary As Mobile News Games Ltd (MNG) is a new developing business‚ they have hoped to gain themselves an advantage over their competitors by opening up a new category for customers‚ focusing on creating games specific in addressing current news events. MNG have provided an in depth marketing plan that analyses their specific goals‚ segments and strategies in order to maximise their profits‚ customers and growth. Although their marketing plan is
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Contents Part 1 Introduction 3 1.1 Business Objective 3 Part 2 Company Performance 4 2.1 Round 1 4 2.1.1 Discrepancy analysis 4 2.2 Round 2 6 2.2.1 Business Strategy 6 2.2.2 Round 2 Forecast 7 2.2.3 Discrepancy Analysis 7 2.3 Round 3 8 2.3.1 Business Strategy 8 2.3.2 Round 3 Forecast 9 2.3.3 Discrepancy Analysis 9 2.4 Round 4 9 2.4.1 Business Strategy 9 2.4.2 Round 4 Forecast 10 2.4.3 Discrepancy Analysis 10 2.5 Key Performance Indicators 11 2.6 Performance Evaluation
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Just Business Report Part One – Concepts Reading the book “Just Business” by Alexander Hill‚ it was very interesting to go through the topic of Christian ethics for business. Looking at different scenarios that managers have to confront and it shows how nerve-wracking‚ heart wrenching and also guilt producing that it could be. The definition of ethics is the study of “should” and of doing the “right thing.” The three main characteristics that were presented and emphasized in the Bible: God is
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Business Research Report Evaluating Compensation Strategies Assessment Code: RWT1 Table of Contents Executive Summary……………………………………………………………………… 3 Introduction……………………………………………………………………………… 4 Research Findings……………………………………………………………………….. 4 Finding Number 1……………………………………………………………….. 4 Finding Number 2……………………………………………………………….. 5 Finding Number 3……………………………………………………………….. 6 Recommendations………………………………………………………………………. 7 Conclusion………………………………………………………………………………. 7 References………………………………………………………………………
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