The current issue and full text archive of this journal is available at www.emeraldinsight.com/0263-7472.htm Performance measurement in facilities management: driving innovation? Michael Pitt and Matthew Tucker School of the Built Environment‚ Liverpool John Moores University‚ Liverpool‚ UK Abstract Purpose – This paper aims to examine the state of knowledge of performance measurement in facilities management‚ in particular regarding the concepts underlying benchmarking in relation to its
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Applicability of Accounting Standard (AS) 26‚ Intangible Assets‚ to intangible items 1. Accounting Standard (AS) 26‚ ‘Intangible Assets’‚ came into effect in respect of expenditure incurred on intangible items during accounting periods commencing on or after 1-4-2003 and is mandatory in nature from that date for the following: (i) Enterprises whose equity or debt securities are listed on a recognised stock exchange in India‚ and enterprises that are in the process of issuing equity or debt
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Reimbursement and Pay-for-Performance HCS/531 March 25‚ 2013 Reimbursement and Pay-for-Performance With health care reform taking full effect‚ various changes are emerging with regard to health care provider reimbursements. Third-party and government payers are rapidly moving toward pay-for-performance approaches that emphasize the quality rather than the quantity of health care services. Pay-for-performance initiatives have the capability of significantly impacting reimbursements based
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Abstract Discussion on harmonization is started quite long time ago. Its impact on the countries economy is good or bad is the central idea of this essay. This essay is written specifically on the accounting standard used in Australia. This essay starts with introduction on various topics such as conceptual framework‚ IASB‚ Sacs then it discussed the issue of harmonization. Harmonization will have positive impact on the economy because it attracts overseas investors to invest in Australia. This
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AASB Standard AASB 101 Presentation of Financial Statements FOR NOT-FOR-PROFIT (NFP) ENTITIES ONLY This compiled Standard applies to annual reporting periods beginning on or after 1 January 2013 but before 1 July 2013. Early application is permitted. It incorporates relevant amendments made up to and including 18 December 2012. Prepared on 10 May 2013 by the staff of the Australian Accounting Standards Board. Obtaining Copies of Accounting Standards Compiled versions of Standards‚ original
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Performance measurement‚ Compensation and Multinational Considerations Mukhammadbobir 1401617 Faruddin 1401625 Louis Awu 14016 Performance Measurement is generally defined as regular measurement of outcomes and results‚ which generates reliable data on the effectiveness and efficiency of programs. Performance measures quantitatively tell us something important about our products‚ services‚ and the processes that produce them. They are a tool to help us understand‚ manage‚ and improve what our
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Harmonisation of accounting standards International accounting harmonisation can be defined as "the process of bringing international Accounting Standards into some sort of agreement so that the financial statements from different countries are prepared according to a common set of principles of measurement and disclosure". Harmonisation means that deviating rules‚ which do not exclude themselves‚ can continue to exist next to each other. That means harmonisation does not focus on the elimination
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short-term planning and control. It is employed‚ no doubt‚ in large business houses‚ but even the small businesses are using it at least in some informal manner. Through the budgets‚ a business wants to know clearly as to what it proposes to do during an accounting period or a part thereof. The technique of budgeting is an important application of Management Accounting. Probably‚ the greatest aid to good management that has ever been devised is theuse of budgets and budgetary control. It is a versatile
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STRATEGIC CONTROL- ERIK TREFFTZ Strategic Control refers to the activity of analysis and surveillance of the Strategic Planning. Its main objective is to monitor and implement corrective measures when facing any kind of deviation in the original Strategy‚ after comparing it with the Strategic Standards‚ and thus granting the good-riddance of the company´s targets. It works through the establishment of reference points‚ rules‚ methods and devices that allow to measure the development efficiency
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INTRODUCTION This report shows the operations of the business Sprezzatura Coffee Sdn. Bhd. which is based in Petaling Jaya‚ Selangor (refer to appendix B). Sprezzatura is not just a normal café as it is also a roastery which basically means a place where coffees are roasted (Web-definition.com‚ 2014). Being the only café opened in Phileo Damansara I building has made it an instant hit among the businessman and woman and employees that works in the building. Sprezzatura has created a nice ambience
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