Graphical Information in Annual Reports: A Literature Review Abstract The use of graphs in disclosing financial information in corporate annual reports represents a significant dimension of management’s disclosure strategy. This paper reviews previous research into financial graphs since the 1970s. The most commonly graphed financial variables are sales‚ profit‚ EPS and shareholders’ fund. Research evidence shows that graph use is contingent upon favourable performance. Prior studies also
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FORWARD-LOOKING STATEMENT In this Annual Report‚ we have disclosed forward-looking information to enable investors to fully appreciate our prospects and take informed investment decisions. This report and other statement - written and oral - that we periodically make‚ contain forward-looking statements that set our anticipated results based on management plans and assumptions. We have tried‚ where possible‚ to identify such statements by using words such as ‘anticipate’‚ ‘expect’‚ ‘project’‚ ‘intend’
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Threat of Substitutes * There are few direct substitutes; * Short haul flight: the Eurostar or a ferry. * Long haul flights: no notable substitutes. Threat of Substitutes * There are few direct substitutes; * Short haul flight: the Eurostar or a ferry. * Long haul flights: no notable substitutes. Threat of new Entrants * Significant barriers to entry: such as the competitive environment‚ high regularity requirements and high capital cost requirements. * Barriers
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Introduction A Conceptual framework is important to financial reporting. Financial reports provide information that is useful for present and potential equity investors‚ lenders and other creditors in making decisions in their capacity as capital providers. Hutchison-Whampoa Limited (HWL) is a global business company with long history. It is important for HWL to prepare the annual report as a basis of linking the conceptual framework in order to provide most useful information to satisfy the users
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iv. Based on any recent service encounter for an airline of your choosing‚ draw up a flowchart for passenger pre-flight processing (assume the passenger has already purchased a ticket). Can you think of ways to make the process more efficient? More pleasant for the customer? (25 marks) To make sure that the airline service operation is fail-safed‚ efficient and more pleasant for the customers‚ we can apply poka-yokes‚ which is the procedures that prevent mistakes from becoming defects. Firstly
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Comprehensive Annual Financial Report Briefing: Each year the State of Nevada issues the Comprehensive Annual Financial Report (CAFR). The most recent being the 2011 report that was issued by Kim R. Wallin‚ the State Controller‚ for the fiscal year ending June 30‚ 2011. In recent elections‚ there have been some additions to the Nevada elected board members. The purpose of this paper is to provide an overview of government accounting and reporting‚ and to introduce the Nevada CAFR to the newly
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References: Microsoft (2010). Annual Report 2010. Retrieved from http://www.microsoft.com/investor/reports/ar10/10k_sl_eng.html Microsoft (2011). A History of Windows: Highlights from the first 25 years. Retrieved from http://windows.microsoft.com/en-US/windows/history Microsoft News Center (2011). Microsoft Fast Facts:
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school children. Adults and teenagers were asked to complete their own questionnaires‚ while children’ activities were reported on during interviews with parents. http://www.aifs.gov.au/institute/pubs/fm1/fm34vk.html Destinations of the World (DOTW- Qatar) performance is in keeping with the organisation’s long-term strategic plan‚ which focuses on continuously building and expanding its core business operations. The
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HR0277 Change‚ work and Diversity Part 1: Research report on British Airway’s (BA) Word count: Part 2: Academic report to evaluate the implementation and resistance of such change management from one of the three stakeholders’ point of view Word count: Part 3: Seminar-based portfolio evidences. Word count: Siti Nuraisah Binte Zailani W11039814 Part 1 British Airway’s 1. Introduction 2. Change management
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Robert Traylor and Paul Barwell are tasked with optimizing supply chain management for Cathay Pacific Airways (CX)‚ one of the most profitable and respected airlines in the world. In order to maintain its outlook on growth in this increasingly competitive industry‚ their team must reduce operating costs while improving their customers’ flight experience. Since spare components represent most of the inventory value in their supply chain‚ spare parts operations should be the key focus. From the
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