19 CONTENTS OBJECTIVES 16:49 Page 427 Segment reporting Clare B. Roberts1 19.1 What is segment reporting? 19.2 The need for segment information 19.3 Disclosure regulations 19.3.1 Introduction 19.3.2 Requirements in the United States 19.3.3 IAS 14 19.3.4 IFRS 8 19.4 Evidence on the benefits of segment reporting 19.4.1 Introduction 19.4.2 Studies of user decision making 19.4.3 Studies using researchers’ forecasts 19.4.4 Stock market reactions to segment disclosures Summary References Questions
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Stanza 3 of Percy Shelley’s poem “Mutability” focuses on how people have no control over the change around them‚ which can apply to Mary Shelley’s characters in her novel Frankenstein. While the 3rd stanza doesn’t apply to the monster as much as Frankenstein‚ someone can still connect it to both characters. One example is in the first line of the stanza when the poem states‚ “We rest- a dream has power to poison sleep.” This refers to Frankenstein’s constant nightmares through the novel; for example
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according to a new study by Grand View Research‚ Inc. Growing prevalence of target diseases coupled with growing geriatric population base is expected to drive guidewire demand over the next six years. Technology innovation across various product segments‚ in terms of flexibility‚ tip retention etc. is also expected to boost market demand by catering to the requirements of healthcare practitioners. Coronary guidewires dominated the overall market in terms of revenue‚ estimated at USD 700.1 million
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Allusion The poem‚ “Lilies” which was written by Mary Oliver in 1935 was one which I found to be rather compelling. In this poem‚ Ms. Oliver strategically uses the metaphor of a lily while also describing the longing need to live a carefree‚ desolate but yet fulfilling life. When first observing this poem‚ one might swiftly conclude that Oliver is referring to living this simple life without the stress or confusion of an ordinary human lifestyle. Although this indeed may be true‚ Oliver’s continuous
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want to be recognised by their boss‚ organisation want to be recognised by consumers‚ some aim at appreciation from the masses or their peers in general and usually‚ organisations aim for affirmation (For example‚ ISO or Cast Trust awards). Marketers in this case had used the consumer-driven approach‚ consumer wants are the drivers of all strategic marketing decisions. Every aspect of a market offering‚ including the nature of the product itself‚ is driven by the needs of potential consumers
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Period 4B In this very lyrical excerpt‚ Mary Oliver has a great attraction to nature because of its paradoxical yet balancing form. By being both terrifying and beautiful‚ nature fills the world with contrasting entities that can be “death-bringers” or bring “immobilizing happiness.” Oliver uses imagery‚ parallelism‚ and contrasting to express her swaying emotions of fear‚ awe‚ and happiness towards nature. The imagery creates the very distinct contrast between terrifying and beautiful parts of
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with steady increment of commissions‚ total trades‚ average daily trades‚ total accounts and total customer assets. Does DLJdirect have the financial capability to address new segments‚ e.g. to do more advertising to attract new kinds of customers? DLJdirect does have the financial capability to address new segments in the market and increase advertising to attract new customers. However when compared to its competitors‚ they are spending more money on customer acquisition. For example‚ E*Trade
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1. Introduction Slavery is a disgusting reality which took place in few centuries ago. Some people who are called slave traders used human beings to obtain what they aimed to get; they usually had materialistic aims. The slave owners hadalso a main role in slave history as they bought slaves in markets to use them in the working fields or houses. The plantationwas the duty of the majority of slaves‚ but this type of job was not normal atthat time and for those people as they were deprived by their
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Pension Plans and Operating Segments Pension Plans and Operating Segments Memorandum To: CEO From: Controller Re: Pension plans and operating segments for newly acquired company The intent of this memo is to answer questions regarding the pension plans and operating segments of the company we recently acquired with 100% ownership. This company has two operating segments‚ each with its own pension plan. Reporting requirements for these issues are explained below. Pension
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Harmsworth (2004: p. 173) claims that “the spa market is one of the fastest growing leisure sectors‚ where societal trends and aspirations find instant reflection in the developments on both the demand and supply sides. The market is very fragmented‚ each segment catering for different customer needs‚ which continuously change in line with social and lifestyle changes.” According to Libosada Jr. C. and Bosangit C. (2007) stated that spa is a resort with mineral or thermal water used for drinking and bathing
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