CREATIVE BREIF Client: Hong Kong Council On Smoking and Health (COSH) Contact: 2838 8822 enq@cosh.org.hk Product/ Service: Quit Smoking- “One in two smokers will die early” Creative: TV Commercial Date: 2012.11.06 (YY/MM/DD) Background (History): The total smoking ban was started on 1 July 2009 which was implementing all indoor areas and some outdoor areas to be smoke-free. But the people are continuous smoking and lead the harmful secondhand smoke which affects others as well. In order
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Accounting Convergence: Advantages and Disadvantages Winston Churchill once said that “there is nothing wrong with change‚ if it is in the right direction” (Thinkexist.com) . Today‚ the accounting profession and standards in the United States is facing one of the biggest changes it has seen in a long time: the convergence of its Generally Accepted Accounting Principles (GAAP) to the International Financial Reporting Standards (IFRS). Is this a step in the right direction for the United States
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To: Carminho Building Products Ltd From: Rodrigues Accounting Dear Sir/Madam‚ We are submitting herewith our report entitled UK Subsidiary Expansion. The main purpose of this report is to help Carminho Building Products Ltd decide the potential and suitable site for the formation of a public listed subsidiary. This report will include United Kingdom’s current financial reporting environment and other information that Carminho Building Products Ltd would need in order to make a sound decision
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define accounting. What are the three main characteristics of accounting? Is accounting static or dynamic? Accounting collects‚ analyzes‚ measures and records financial information about an organization and reports that information to stakeholders and decision makers. Accounting has 3 essential characteristics. Accounting is the (1) identification‚ measurement‚ and communication of financial information about economic entities to interested persons. Like social sciences‚ accounting is largely
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Creative Writing My breath steamed the air‚ my eyes wide open looking into the distance as drips of sweat rolled down my forehead. My ears twitched at every sudden noise; I just hoped nothing would jump out of the darkness. I kept thinking about where I was and how I got to this place. Every footstep echoed for miles as I stepped upon the Iron Gate‚ the noise rattling my brain. I came to a halt‚ my sweaty hand roaming over the freezing cold steal on my chest as I tightened my only protection
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The Financial Accounting Standards Board (FASB) has been working for ten years to bridge the gap between the United States’ Generally Accepted Accounting Principles (GAAP) and the International Accounting Standards Board (IASB). As part of this movement‚ Russell Golden‚ the chairman of the FASB‚ indicated that he would like to focus on making corporate disclosures more consistent. By doing so‚ it would be easier for investors to compare companies from different sectors. The FASB is “working on a
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Creative writing is any writing that goes outside the bounds of normal professional‚ journalistic‚ academic‚ or technical forms of literature‚ typically identified by an emphasis on narrative craft‚ character development‚ and the use of literary tropes. Due to the looseness of the definition‚ it is possible for writing such as feature stories to be considered creative writing‚ even though they fall under journalism‚ because the content of features is specifically focused on narrative and character
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The FASB is a private and not for-profit organizations and their primary goal is to establish and improve generally accepted accounting principles in the public’s interest. FASB established in 1973 and it’s starts giving the financial solutions for public and private companies and non-profit organizations. FASB is responsible for setting accounting standards for public‚ private companies and organizations. There are currently seven members’ who are at the top position of this organization. The magazines
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Creative curriculum I. Introduction: Creative curriculum A.) Description of what is Creative Curriculum II. Theories and research behind Creative Curriculum A.) Maslow B.) Erikson C.) Piaget D.) Smilansky E.) Vygotsky F.) Gardner III. How children learn and develop A.) Areas of development 1.) Social/Emotional 2.) Physical 3.) Cognitive 4.) Language B.) Individual differences IIII. The learning environment A.) Setting and maintaining the classroom
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Chapter 5 Accounting for Merchandising Operations Chapter Summary Merchandising Operations • A merchandising company is an enterprise that buys and sells goods to earn a profit. • Measuring net income for a merchandising company is the same as for a service company through matching of expenses with revenues. • In a merchandising company‚ the primary source of revenue is the sale of merchandise‚ which is called sales revenue or sales. • Expenses for merchandising
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