Accounting: Topic 6: Analysis And Interpretation Of Financial Statements (Part 2) Capital Structure Analysis Proportion of debt financing relative to equity financing (=gearing or leverage) * Reflects the entity’s financing decisions * Investments in assets are funded externally by liabilities‚ or internally by owner’s as shown in accounting equation (A=L+OE) Debt to equity ratio: Total liabilities/ Total equity x 100=x% Debt ratio: Total liabilities/ Total asset x 100=x%
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What Is Opportunity Recognition? Opportunity recognition is a process used by entrepreneurs. * Opportunity recognition‚ a theory based on entrepreneurship‚ suggests that people use a specific cognitive process to recognize the potential in a new business opportunity. The idea is based on considering past experiences‚ risks and market trends to recognize the potential in and make a decision about a business venture. There are many different theoretical models of opportunity recognition process
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Selected Readings in Business (Shulman) Chapter 12 China: The Case for Negotiations Case Study: Chapter 12‚ p.1 After a year of market research‚ the United States asset management company Investese has decided to enter the Chinese market‚ a lucrative market with great growth potential. Therefore‚ it has begun to investigate the possibility of forming a joint venture with the Chinese fund-management firm Chan Ching‚ one of the largest such firms in China. Investese President Dan Brighton hopes to convince
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Since LabCo will adopt IFRSs in the coming year‚ LabCo’s accounting policy and accounting for the Halibut contract may change under IFRSs. Basically‚ IAS 11 is to prescribe the accounting treatment of revenue and costs associated with construction contracts. Contract revenue should include the amount agreed in the initial contract‚ plus revenue from alternations in the original contract work‚ plus claims and incentive payments that (a) are expected to be collected and (b) that can be measured
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Case Study: The Impacts of the Affordable Health Care Act: How reasonable are the Projections Roshni Padala Ferris State University Project 644 – Professor Steven Schuiling Introduction: ACA (Affordable Care Act) was signed by President Obama on March 23rd 2010 to reform the US medical system. ACA changes the non-group insurance markets in the US and each individual should have health insurance which helps significantly to develop the markets of the public insurance and support the
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Solutions to Exercises and Problems Tutorial 1 IFM Case 2-2 Case 2-2 SKD Limited 1. Goodwill a. There is no goodwill amortization expense in Country A‚ so the goodwill amortization expense recognized by SKD must be added back to determine income under Country A GAAP. SKD amortizes goodwill over a longer period (20 years) than is allowed in Country B (5 years)‚ so an additional amount of goodwill amortization expense must be recognized to determine income under Country B GAAP‚ which reduces
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ETHICS IN MARKETING MINI-CASE STUDIES Read the 4 mini-cases below. For each case answer the following questions: 1. What are the relevant Facts? 2. What are the ethical Issues? 3. Offer your opinion on what actions should be taken. Case Study 1 Incredible Shrinking Potato Chip Package Topic: Cost vs. price vs. value issues Characters: Julie‚ Brand Manager for potato chips at a regional salty snacks manufacturer Dave‚ Marketing Director for the regional salty snacks manufacturer
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Space Age Furniture Company The Space Age Furniture Company manufactures tables and cabinets to hold microwave ovens and portable televisions. These products are made in various sizes and with various features‚ but all follow basically the same production and assembly operations. However‚ two of these products—the Saturn microwave stand and the Gemini TV stand—have a part (no. 3079) that requires machining on a special lathe used only for making that part. At present the machine is run by Ed Szewczak
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Quantitative Methods • Dance with Chance • Black Swan 4 QUANTITATIVE METHODS CASE MAPPING Chapter Basic Concepts of Scales & Measurements Detailed Syllabus Nominal‚ ordinal‚ interval and ratio scales. Review of central tendencies and dispersion Session Key Concepts 1 Scales Case Study College Canteen’s Decreasing Beverages’ Sales: Analysis Dilemmas Abstract Meant for ‘Scales of Measurement’‚ this case study presents Raghu’s • analysis dilemma‚ the owner-manager of Matrix canteen‚ which sells
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Week 10 – How Kimberly-Clark Keeps COSTCO in Diapers Case Study Report Major companies like Kimberly-Clark are moving towards relationships in which the supplier managers inventory levels at the retailer. The reason behind this is that this way‚ the companies have good grasp of the inventory. This arrangement results in lower product prices at the cash register. It also enables both the supplier and the retailer optimize the existing supply chain‚ bring down the inventory costs and levels and
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