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    AGW 610/3 Finance and Accounting for Management Graduate School of Business Universiti Sains Malaysia COURSE GUIDE Lecturer: Semester: Associate Prof. Dr. Sofri Yahya; Dr Fathyah Hashim Semester 1‚ Academic Session 2012/2013 The information in this document is important and should be noted by all students undertaking the Master of Business Administration Degree Reviewed by: ………………………………………….. Date: 1 Approved by: ………………………………….. Date: AGW 610/3 Finance and Accounting for Management

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    beginning of each class. Policies may be slightly different depending on the modality in which you attend class. If you have recently changed modalities‚ read the policies governing your current class modality. Course Materials Schroeder‚ R. G.‚ Clark‚ M. W.‚ & Cathey‚ J. M. (2010). Financial accounting theory and analysis: Text readings and cases (10th ed.). Hoboken‚ NJ: Wiley. All electronic materials are available on the student website.

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    References: Ahmad‚ S. & Schroeder‚ R.G. (2003). The Impact of Human Resource Management Practices on Operational Performance: Recognizing Country and Industry Differences. Journal of Operations Management‚ 21‚ 19 – 43. Aycan‚ Z. (2005). The interplay between cultural and institutional/structural contingencies in human resource management practices‚ International Journal

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    note. Having a lot of responsibility as a college students will cause anxiety. A college student should have support from family members so they can just focus on their work. An author name Brad Wolverton wrote an article “The education of Dasmine Cathey.

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    Institute of Certified Public Accountants (AICPA)‚ which took the place of the APB‚ put into operation the Wheat Committee recommendations and deems the FASB the official body to have authorization to originate standards for financial accounting [ (Schroeder‚ 2011) ]. With the growing number of multinational corporations‚ principles were required to surmount the obstacles and price related with generating numerous financial reports. In 1973‚ the International Accounting Standards Committee (IASC) was

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    Polysemy in Advertising

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      to   multiple   interpretations   and   do   not   eliminate   alternative   meanings’-­‐   have   led   to   the   notion   of   polysemy   (Warlaumont‚  1995).       Puntoni‚   Schroeder   &   Ritson   (2010:6)   define   advertising   polysemy   as   “the   existence   of   at   least   two   distinct   interpretations   for   the   same   advertising   message   across

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    organizational leadership with an ethical core focusing on people‚ social responsibility and quality of work life. In 2005 a national study of 1‚374 individuals regarding US leadership conducted by the Center for Public Leadership at Harvard University‚ found that “66% of Americans agree that we have a leadership crisis in the country today.” (National Leadership Index‚ 2005‚ p10) Business leaders were ranked second lowest in regard to confidence level out of all categories studied. This resulted

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    International Journal of Business Transformation‚ Vol. 1‚ No. 2‚ pp. 73-84. Chen‚ J.‚ Reilly‚ R. R. and Lynn‚ Gary S. The Impacts of Speed-to-Market on New Product Success: The Moderating Effects of Uncertainty. 2005. IEEE Transactions on Engineering Management Vol. 52‚ No.2. Clark‚ K. B. and Fujimoto‚ T. Product Development Performance: Strategy‚ Organization and Management in the World Auto Industry. 1991. Harvard Business School Press‚ Boston. De Toni‚ A Ellen van Kleef‚ Hans C.M. van Trijp

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    The Fairness of Fair Value

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    Accounting. Texas: Scholars Book Company‚ 1939. Reprinted in 1970. RYAN‚ S. G. 2008. Accounting in and for the Subprime Crisis. The Accounting Review‚ V. 83‚ n. 6‚ nov‚ 2008. SCHROEDER‚ R. G.; CLARK‚ M. W.; CATHEY‚ J. M. Financial Accounting Theory and Analysis: Text‚ Readings and Cases. New York: Englewood Cliffs‚ 8ª. Edição‚ 2005 SOLOMONS‚ D. Economic and Accounting Concepts of Income. The Accounting Review‚ 1961. STOCKER‚ M. e CRAIG‚ M. Undermining Accounting Rules‚ 2009. Consulted 2/25/2008‚ in www

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    Recorded transactions are documented on financial statements when revenues are realized or realizable (SchroederClark‚ & Cathy‚ 2011). The firm’s internal accounting department made the coherent decision to recognize revenue based on this principle. The first transaction consisted of a $400‚000 of revenue on two product shipments to Elegant Housing‚ Inc

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