franchisee that allows the franchisee to operate a retail outlet using a name and format developed and supported by the franchisor. Full-line discount store Retailers that offer a broad variety of merchandise‚ limited service‚ and low prices. Hypermarket Large (100‚000-300‚000 square feet) combination food (60-70 percent) and general merchandise (30-40 percent) retailer. North American Industry Classification System (NAICS) Classification of retail firms into a hierarchical set of six-digit
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Accounting Education: an international journal Vol. 20‚ No. 2‚ 203– 222‚ April 2011 Adding Value to Audit Education through ‘Living’ Cases JULIE DRAKE University of Huddersfield‚ UK Received: November 2009 Revised: July 2010 Accepted: September 2010 ABSTRACT This paper seeks to address the perceived failure of university teaching to foster critical understanding of audit practice and to identify a potential remedy. It contributes to the debate (Maltby‚ 2001‚ “Second thoughts about ‘Cases in
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Page number Executive summary 4 Introduction 5 Audit in brief: 6 History of auditing profession in Bangladesh 6-10 Ending summary 10-11 conclusion 11 Executive summary: The development of auditing profession in an emerging economy Bangladesh is analyzed here. This report aims to discuss the historical background and evolution of auditing. It is found that auditing has evolved through a number of stages. In the mid 1800s to early 1900s‚ the audit practice was considered as traditional conformance
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RETAIL MARKETING – A PARADIGM SHIFT Retailing is one of the largest sectors in the global economy and going through a transition phase not only in India but the world over. The retail market is segmented as; Specialty store‚ Department store‚ Super market‚ Convenience store‚ Discount Store‚ Off price retailer‚ Superstore & Catalog showroom. Retail market segments: Retail markets are segmented as Apparel‚ Footwear‚ Gifts & Toys‚ Hard goods‚ Home furnishings‚ Jewelry and Sporting Goods The profiles
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in Malaysia. The company began its operation in Malaysia since 1990. Follow Me Industries Sdn Bhd is the sole manufacturing facility for all skin care and beauty products to Avery Wellness (M) Sdn Bhd. Avery Wellness business model involved in marketing and distributing skin care and sun care products within Malaysia market. The main distribution centres in Malaysia focus in all pharmacy chains‚ departmental stores and beauty retailers. The company is envisaged to transform from a local enterprise
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More… The Marketing Audit - Download PPT — Presentation Transcript • 1. The Marketing Audit and the Marketing Plan Systematically takes stock of an organisation’s marketing health and plans the direction and scope of marketing activities • 2. Definition “ the means by which a company can understand how it relates to the environment in which it operates... ..the means by which a company can identify it’s own strengths and weaknesses as they relate to opportunities and threats” The marketing plan serves
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Journal of Marketing 34‚8 954 Implications for retail marketing The Business School‚ Loughborough University‚ Loughborough‚ UK‚ and The Derbyshire Business School‚ Derby University‚ Derby‚ UK Keywords Retailing‚ Internet‚ Shopping‚ United Kingdom Abstract To date‚ most of the commentary on the impact of the Internet on retail marketing has been anecdotal‚ offering exaggerated speculative forecasts of its future potential. One view contends that the Internet will become a major new retail format
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downloaded by: [175.145.110.157] On: 23 March 2013‚ At: 02:22 Publisher: Routledge Informa Ltd Registered in England and Wales Registered Number: 1072954 Registered office: Mortimer House‚ 37-41 Mortimer Street‚ London W1T 3JH‚ UK Journal of Marketing Management Publication details‚ including instructions for authors and subscription information: http://www.tandfonline.com/loi/rjmm20 Competitive advantage‚ private-label brands‚ and category profitability Michael S. Pepe ‚ Russell Abratt & Paul
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Review on the Impact of Management Integrity on Audit Planning and Evidence Objective This research is done to assess the correlation between management integrity and RMM‚ audit planning and misstatement detection‚ which leads to analysis of the impact of management integrity information on audit conduct. Motivation Some cases of failures such as Enron and Sarbanes-Oxley have led public in general requiring auditors to be more careful in conducting their audit tasks‚ especially in terms
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Internal Audit and the Relationship with Senior Management Summary: The case study “Internal Audit Reporting Relationships: Serving Two Masters” was a part of a series of research projects being developed by the Institute of Internal Auditors to determine the various relationships‚ specifically reporting relationships between the internal auditor and those charged with governance. To obtain research about the various types of reporting relationships‚ independence‚ conflicts that arise from
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