Polysar CASE Group 3 권경무 양주호 이유미 이재환 최영호 • Polysar Limited - Established on 1942‚ Now employed 6‚650 people - Structure : Basic Petrochemicals‚ Rubber‚ Diversified Products • Rubber Group is Profit Center - Rubber Group produced 46% of Polysar sales Group 3 - 2/13 • NASA - Sarnia 1 Plant : Produce Butyl & HaloButyl → HaloButyl (from 1984) - Sarnia 2 Plant : Produce Butyl (operation 1984) 1) 1984 : 95‚000 t 2) 1985 : 65‚000 t • EROW - Antwel plant : Produce Butyl & HaloButyl (1964
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Chapter 10 Auditing the Revenue Process SEC SAB101: Revenue recognition 1. 有persuasive evidence 有证据 2. Delivery occurred‚ service rendered，东西给了服务于需求 3. Price is fixed/determinable 价格固定 4. 有collectability钱收的回来 Fraud Risk in Revenue cycle: 欺诈风险 1. Side agreement: off-book‚ adjust record to entice customer 2. Channel stuffing: 填塞分销渠道，造成销售假象 inflate sales by forcing product through a distribution channel 3. Related party transaction: 实质重于形式原则substance over form是指企业应当按照交易或事项的经济实质进行会计核算，而不应当仅仅按照它们的法律形式作为会计核算的依据
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Business Case Scenario: State Street Bank - Investment Bank (Custodian Bank) and the Use of IT services History: State Street Corporation‚ known as State Street‚ is a US-based international financial services holding company. State Street was founded in 1792 and is the second oldest financial institution in the United States. The company’s headquarters are at One Lincoln Street in Boston and it has offices in 25 countries State Street is organized into three main divisions. The Global Services
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Methods of Revenue Recognition 1. The Accrual Method of Revenue Recognition The most common revenue recognition system is based on the accrual method. Under this approach‚ if the revenue recognition rules presented in the last section have been met‚ then revenue may be recognized in full. In addition‚ expenses related to that revenue‚ even if supplier invoices have not yet been received should be recognized and matched against the revenue. The name of this method does not imply that the revenue
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Oscar J. "Revenue recognition convergence: The contract-based model." Journal Of Corporate Accounting & Finance (Wiley) 22‚ no. 6 (2011): 87-92. The article “Revenue Recognition Convergence: The Contract-Based Model” is all about revenue recognition. It begins by explaining the conceptual background information to give you an overview of what revenue recognition is both in the US and internationally. Part of this section also discusses what problems have been found with revenue recognition
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BY SUBMISSION DATE DR. LANGESWARAN SUPRAMANIAN ARSHAD MUHAMMAD 14 DECEMBER 2007 “EFFECTIVE MANAGEMENT OF JOB REDUNDANCIES IN POST MERGER AND ACQUISITION SCENARIO (SERVICE SECTOR)” ASSIGNMENT TOPIC 1 TABLE OF CONTENTS 1. ABSTRACT 2. INTRODUCTION 3. MOTIVATION 4. RATIONALE 5. LITERATURE REVIEW 6. RESEARCH METHODOLOGY 7. FURTHER EVOLUTION 8. CONCLUSION 9. REFERENCES AND BIBLIOGRAPHIES Page NO 3 4 6 9 12 19 19 22 22 2 1. ABSTRACT This report introduces a practical model of training
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THE INTERNAL REVENUE ALLOTMENT OF THE MUNICIPALITY OF CAINTA‚ RIZAL SUBMITTED BY: DELA PEÑA‚ DOROTHY ANN DESTRIZA‚ LYRA JANE MAGUNDAYAO‚ TRICIA JANE PS1122 OCTOBER 21‚ 2014 The Municipality of Cainta which was founded in 1571 is located in the Province of Rizal in Region 4-A or so called CALABARZON (which stands as Cavite‚ Laguna‚ Batangas‚ Rizal and Quezon). The municipality is considered as a first-class urban municipality in the Province of Rizal with a land area of 26.81 km2 which was
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IT-250 Week 5 Questions 1. What function does every C program have? Why should you split large programs into several functions? Functions named main (). Easy to trouble shoot problems with C program coding errors. 2. What command could you give to compile prog.c and func.c into executable named cprog? $ cc -o cprog prog.c func.c 3. Show two ways to instruct the C preprocessor to include the header file /usr/include/math.h in you C program. Assuming that the declar.h header file
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personality issues‚ that left unaddressed had the potential to cause problems down the line. These issues were that the team had never been in space before‚ no one on the crew shared any personal ties with either of the two previous crews‚ and that Skylab 3’s science pilot‚ Gibson‚ was known to be one of the most “contrariest and bitchingest” astronauts ever to leave Cape Kennedy. NASA continued to feed countervalent outcomes when they publicly reprimanded the crew for not reporting the vomiting of Pogue
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Retrieved March 28‚ 2006‚ from http://www.nextel.com/en/about/partnerships/strategic.shtml. University of Phoenix. (2006). Problem Solving Approach: An Example-A Life Work Scenario. Retrieved February 28‚ 2006‚ from University of Phoenix‚ Week One‚ rEsource. MBA 500-Foundations of Problem-Based Learning. University of Phoenix. (2006). Scenario: Global Communications. Retrieved February 28‚ 2006‚ from University of Phoenix‚ Week Four‚ rEsource. MBA 500-Foundations of Problem-Based Learning. University of Phoenix
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