ACCOUNTING FOR AIRLINE FREQUENT FLYER PROGRAMS: MANAGEMENT INCENTIVES AND FINANCIAL REPORTING IMPACTS May 2012 Brian J. Franklin‚ BBA Accounting ‘12‚ College of Business and Public Policy‚ University of Alaska Anchorage‚ 3211 Providence Drive‚ Anchorage‚ AK 99508‚ 907-268-4233 Ext. 401‚ bfranklin@frontiertutoring.com ABSTRACT The obligation to provide free or reduced-fare travel to passengers who redeem their accrued frequent flyer program (FFP) benefits represents a significant liability on
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THE UNIVERSITY OF HONG KONG HKU SPACE Community College Higher Diploma Programmes 2013-14 Course Document Course Title: Database Management Systems Course Code: Course Objectives The course aims to provide students with an understanding of database concepts and design. It covers database design issues‚ such as security‚ integrity‚ recovery and concurrency. Distributed database‚ object-oriented database and data mining and data warehousing concepts will also be introduced. Intended Learning Outcomes
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during recession (pg no 17) 14. Performance of the company (pg no 17) 14a‚ Total Sales (pg no 17) 14b‚ Financials (pg no 18) 14c‚ Motorcycle sales‚ domestic and exports (in numbers) (pg no 18) 14d‚ Bajaj Auto ’s exports (in numbers) (pg no 18) 14e‚ Three-wheeler sales (in numbers) (pg no 19) 14f‚ Goods carriers (pg no 19) 14g‚ Three-wheelers (pg no 19) 14f‚ International Business snapshot (pg no 20) 15 Industrial relations ( pg no 20) 16 Subsidiaries (pg no 21) 17 Spare parts Division (pg
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C H A P T E R O N E INTRODUCTION 1.1 BACKGROUND OF THE STUDY Accounting as a profession or discipline‚ has always been seen as an information-generating one‚ which fittingly makes the job of the Accountant to be that of observing economic activities‚ recording the observations in the prescribed books‚ analysing the recordings‚ interpreting his analysis and preparing reports to all users of Accounting Information. The prepared reports are generally referred to as financial statements‚ which clearly
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Retrieved August 29‚ 2012‚ from kipp: http://www.kipp.org/ Kirby‚ D London‚ M. Morfopoulos‚ G. R. (2009). Social Entrepreneurship. Taylor and Francis. Longenecker‚ G. M. (2008). Small Business Management: Launching and Growing Entrepreneurial ventures‚ 14e. Mason‚ OH: South-Western. Longenecker‚ G.J.‚ Moore‚W.C.‚ Petty‚ W.J.‚ Palich‚ E.L. (2006). Smaal Business Management An Entrepreneurial Emphasis 13e. USA: South Western. Madura‚ J. (2007). Introduction to Business 4e. Mason‚ OH: South-Western. Richard
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Acknowledgement It is with affection and appreciation that we acknowledge our indebtedness to our sir Abdur Rahim‚ Assistant Professor‚ Department of Business Administration‚ Daffodil International University who initiated us to do this exclusive business plan on restaurant business. We are also very thankful to our parents for their enthusiastic support and encouragement during the preparation of this assignment. We would also like to give our heartiest thanks to the people and entrepreneurs
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information needed by business management to satisfy customers while controlling and containing costs. The course is designed for all business students‚ whether future users or preparers of accounting information. COURSE MATERIALS Weygandt‚ Kimmel‚ and Kieso 2010. Managerial Accounting: Tools for Decision Making (5th Edition). John Wiley & Sons: Hoboken‚ NJ. ISBN 978-1-118-28886-3. Visit the “Wiley Plus” website (see link in Blackboard) for more information about how to purchase access to the electronic
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CHAPTER REVIEW Kieso 13e 1. Chapter 16 examines the issues related to accounting for dilutive securities at date of issuance and at time of conversion. Also‚ the impact of the computation of earnings per share is presented. The significance attached to the earnings per share figure by stock-holders and potential investors has caused the accounting profession to direct a great deal of attention to the calculation and presentation of earnings per share. Dilutive Securities 2. (S.O. 1) Dilutive
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com/1537- great-customer-service-tips.html Hallowell‚ R.‚ Knoop‚ C.‚ & Bowen‚ D. (2014). Four Seasons Goes to Paris: "53 Properties‚ 24 Countries‚ 1 Philosophy" Harvard Business. Jacobs‚ F.‚ & Chase‚ R. (2011). Operations and Supply Chain Management (14E ed.). New York: McGraw-Hill Irwin. Jones‚ M. (2011). “Doing Business in France: 8 Cultural Cues that Make (or Break) a Deal.” International Business Times. Retrieved from: http://www.ibtimes.com/doing-business-france-8-cultural-cues-make-or-break-
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Enterprise Improvement Corporate Turnaround and Restructuring Financial Advisory Services Information Management Services AlixPartners 2010 China Restaurant & Foodservice Review May 2010 © AlixPartners‚ LLP‚ 2010 www.alixpartners.com Contents A. Executive Summary B. Industry Environment C. Financial Performance - Profiles of Selected Restaurants D. 2010 China Consumer Survey Results E. Opportunities for Restaurant Chains F. Conclusions 2 2010 Restaurant & Foodservice
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