13/08/2012 Topic 3 Property‚ Plant & Equipment The nature of PP&E • AASB 116 defines property‚ plant & equipment (PP&E) as: • tangible items • with a specific use within the entity • that are expected to be used during more than one period AASB 116 specifically excludes assets held for re-sale PP&E is normally divided into classes. Common classes include land‚ buildings‚ machinery‚ motor vehicles. • • 1 13/08/2012 Initial recognition of PP&E • Cost of an item is recognised as
Premium Depreciation Generally Accepted Accounting Principles
------------------------------------------------- Office Equipment Company Case Study ------------------------------------------------- International Management CONTENTS I. SUMMARY II. THE PROBLEM III. ALTERNATIVE SOLUTIONS IV. BEST SOLUTION V. IMPLEMENTATION OF BEST SOLUTION I. Summary The Office Equipment Company OEC was a company that manufactured a wide variety of small office equipment in eight different countries. In one of the‚ El Salvador‚ they encountered the problem that their manager announced
Premium Spanish language El Salvador Guatemala
Introduction Earth moving equipment are the machines human make to replace the hard work from the human; the machines made by humans to perform digging; grading; leveling; removing; etc to earth moving from one side to the other side. There is Bulldozer‚ excavator‚ grader‚ loader‚ roller‚ forklift‚ tractor‚ bobcat‚ and truck‚ etc. Earth moving equipment is replacing the hard tough work; back break jobs to easy jobs for the workers. Machines do a lot better than the human force. They can do a big
Premium Earth Diesel engine Machine
Under the conditions of perfect competition‚ a market will be allocatively effi cient as long as the fi rms in that market produce at the P=MC level of output. Price is a signal from buyers to sellers‚ and the price seen by fi rms signals the marginal benefi t of consumers in the market. If the price consumers pay for a product is greater than the marginal cost to fi rms of producing it‚ then the message being sent to producers is that more output is demanded. In the pursuit of profi ts
Premium Economics
SITUATION ANALYSIS AND PROBLEM STATEMENT: GLOBAL COMMUNICATIONS Situation Analysis and Problem Statement: Global Communications University of Phoenix Situation Analysis and Problem Statement There are different ways to approach defining the problems facing an organization; the focus needs to be on defining the problem correctly. Thus far in our teachings we have examined the foundations of Problem Based Learning‚ the 9-Step Problem-Solving Model and Situation Analysis and Problem Statement. Wikipedia
Premium Strategic management Problem solving Shareholder
Case Problem 3: Hart Venture Capital 1. Let S = fraction of the Security Systems project funded by HVC M = fraction of the Market Analysis project funded by HVC Max 1‚800‚000S + 1‚600‚000M s.t. 600‚000S + 500‚000M ≤ 800‚000 Year 1 600‚000S + 350‚000M ≤ 700‚000 Year 2 250‚000S + 400‚000M ≤ 500‚000 Year 3 S
Premium Optimization Security Linear programming
for Revenue Cycle Management and Medical Records Overview Physician practices are being called on to do more than ever before. Today’s physicians must treat more patients‚ document interactions more meticulously‚ wrangle with more complex managed care rules‚ keep track of an ever-expanding array of drugs‚ submit and track claims and pay rising malpractice insurance bills. In many cases‚ physicians must treat 20 percent more patients than they did five years ago to generate the same revenue. In
Premium Physician Medicine Doctor-patient relationship
rate of cruise line industry is 8.2 percent due the cruise industry report (Mazzarella& Ji‚ 2007‚ p.20)‚ which indicates that cruise industry becomes one of the fastest growing sectors in the leisure travel market. Additionally‚ the cruise industry has grown as new markets that are developed and new ships are particularly designed for the specific cruise destination (Marc‚ 1989‚ p.38). Precondition The application of revenue management is not appropriated in all the industries. According to Kimes
Premium Tourism Pricing Cruise ship
Name: University: Course: Tutor: Date: Communication in the Workplace Introduction Communication is a vital process in organizations and companies in today’s world. It has been defined as an activity that entails transmitting information through interexchange of views or messages by behavior‚ signals‚ writing‚ visuals‚ and speech. The process of communication requires a sender‚ the message to be sent‚ and a receiver. However‚ it is mandatory for the receiver to be aware of the sender’s intention
Premium Communication Professional sports
Voice recognition software Patrick Maxfield CIS/207 July 24‚ 2013 Luciano Brito Voice recognition software Voice recognition software has come a long ways in a short time. It was first used in home appliances such as washing machines so the consumer could operate the washing controls through vocal commands and then the invention of mobile phones with voice-activated dialing came along. Know day’s voice recognition is so widely used that I could not begin to identify them all. The technology
Premium Speech recognition Speaker recognition