several other valuation methods‚ due to word constraints I have focused primarily on Fair Value Accounting as an alternative to Historical Cost Accounting. Although Fair value accounting is a theoretically superior valuation methodology‚ there are several severe problems in its current application‚ due to lax regulations and ineffective methods of determining current values of non-current assets. These problems within Fair Value Accounting have ensured that most companies conservatively remain using Historical
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flavours ”Some Café Oké products are 100% Arabica beans. -An ethical product: Café Oké is a Fair Trade product which corresponds to an ethical guideline(Max Havelaar focuses on controlling the social circumstances throughout the small-scale agricultural production sector) (Solidaridad development organization).”We pay the farmers a fair price for the beans. And you pay a fair price for the coffee. “ -A fair trade recognition: Cafe Oké is the successor of the Max Havelaar coffee. -A labelized product:
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(2011). The Four Types of Intellectual Property. Accessed on September 3‚ 2011 from http://ezinearticles.com/?The-Four-Types-of-Intellectual-Property&id=2098198. Silverman‚ Arnold B. (1997). Understanding Copyrights: Ownership‚ Infringement‚ and Fair Use. Accessed on September 3‚ 2011 from http://www.tms.org/pubs/journals/JOM/matters/matters-9708.html. US Copyrights Office. http://www.copyright.gov/eco/. www.ctuonline.edu
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Effectiveness of job fairs Organized players are conducting job fairs and career expos creating for aspirants another platform to interact with best companies. Online recruitment websites continue to be one of the most favored destinations for job seekers as well as employers. An aspirant may not necessarily find a new job at a career expo‚ but at least can stay updated about current openings and trends in the industry. Job fairs are gaining popularity Job fairs organized gathering‚ in which
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A practical guide to accounting for agricultural assets November 2009 PricewaterhouseCoopers’ IFRS and corporate governance publications and tools 2009 IFRS technical publications Manual of accounting – IFRS 2010 Global guide to IFRS providing comprehensive practical guidance on how to prepare financial statements in accordance with IFRS. Includes hundreds of worked examples and extracts from company reports. The Manual is a three-volume set comprising: • Manual of accounting – IFRS
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Critical analysis Article descriptions The journal article named “The crisis of fair-value accounting: Making sense of the recent debate” is written by Christian Laux and Christian Leuz in Accounting and Organisations and Society journal (2009). Mr Laux works as a professor of finance at the Goethe University in Frankurt and his research has been published in many journals. Mr Leuz works as a professor of International Economics at University of Chicago Booth School of Business. He has done
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To what extent is the YCJA fair and equitable to youth? Established on April 1‚ 2003‚ the Young Criminal Justice Act (YCJA) was created to replace the Young Offenders Act (YOA). Along with replacing the YOA‚ the YCJA was created to be fair and equitable to youth. Fair and equitable means for everyone to receive the same punishment if the same crime was committed‚ regardless of gender‚ race or‚ to a certain extent‚ age. If two people are near the same age and have committed the same crime‚ they should
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it defines‚ Global Financial Crisis (GFC) and the impact it has had on International Accounting Standards in regards to implementation and use of their accounting regulations. It also examines The Fair Value Measurement in accordance to the effect it has on the GFC and how the interpretation of fair value is the problem not the method itself. The Positive Accounting Theory (PAT) is also discussed and analysed in terms of it being the dominant theory to justify accounting regulations and standards
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should be the ongoing strategy for shade-grown coffee? Next‚ how should new coffee purchasing guidelines be implemented? How should Starbucks and CI approach other roasters to adopt the sourcing guidelines? Finally‚ how should Starbucks address the Fair Trade movement? When CI identified coffee as an important commodity affecting biodiversity‚ it launched a pilot
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Cecocafen: Providing Hope in an Unstable Market Case Synopsis This case explores the viability of an inexperienced coffee cooperative buying a dry processing mill in Nicaragua. The Center of Northern Coffee Cooperatives (Cecocafen) is only two years old and believes that it is vital to their social mission and business strategy that they control the entire production chain to improve quality and ensure consistency of its product. The cooperative faces substantial challenges in completing
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