Abstract This essay protrudes the objective of general purpose financial reporting (GPFR) as edged in the conceptual framework. The essay instigated with a brief history and development of conceptual framework which comprises Statement of Accounting Concepts. Apart from that‚ the essay also clarifies on how the financial information is essential for the users as stated in the SAC 2‚ for decision making purposes. Additionally‚ an illustration of the relationship between the SACs and how they are
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Conceptual Art – Essay ”In conceptual art the idea or concept is the most important aspect of the work. When an artist uses a conceptual form of art‚ it means that all if the planning and decisions are made beforehand and the execution is a perfunctory affair. The idea becomes a machine that makes the art.” (Sol LeWitt‚ Artforum 1967‚ Paragraphs on Conceptual Art.) Conceptual art is a form of art where the idea is the most important aspect and the product or work of art‚ if there is any at
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issues relating theories of accounting standards. Table of Contents INTRODUCTION On 29 April‚ 2012 Sleigh-Johnson‚ head of ICAEW ’s Financial Reporting Faculty said that “A US decision is really a critical part of the future success of IFRS. This is an once-in-a-lifetime change in global regulation and you just have to recognise there will be obstacles and delays”. Sleigh’s statement above mentions the important of role possess by US toward convergence to global accounting
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International Journal for Quality research UDK- 656.025.2:658.56 Short Scientific Paper (1.03) SERVICE QUALITY AND CUSTOMER SATISFACTION IN PUBLIC TRANSPORTS Filipa Fonseca1) Sofia Pinto1) Carlos Brito2) 1) Faculty of Economics and Management‚ Catholic University of Portugal‚ Portugal 2) Faculty of Economics‚ University of Porto‚ Portugal Abstract: The objective of the paper is to identify the determinants of service quality as well as its impact on the satisfaction of public transport commuters
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30-9519 (O nline) | IS S N : 2 2 3 1 -2 4 6 3 ( Pri n t ) An Empirical Research on Factors Affecting Mobile Subscriber Intention for Switching between Service Providers in India 1 IJMBs Vol. 1‚ Issue 3‚ septeMBer 2011 1‚2 Dept of M.B.A.‚ Auroras’ Pg College‚ Moosarambagh‚ Hyderabad‚ Andhra Pradesh‚ India. 3 Auroras Pg College‚ Ramanthapur‚ Hyderabad‚ Andhra Pradesh‚ India. at present there are around 15 service providers in this market among them including Bharti‚ Reliance India Mobile
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Conceptual skill Modern management has been trend globalization and improve constantly. A manager’s job is complex and a range of skills are used by different level management. Although some management theorists propose a long list of skills‚ the necessary skills for managing a department or an organization can be summarised in just three categories: conceptual ‚human and technical (Katz‚1974) .The application of three skills changes as managers move up in the organization. Although the degree
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A service encounter is simply defined as a customer’s actual interaction with a service company. Shostack (1985) defined service encounter as the period of time that a customer interacts with a service. Merritt (1977:198)‚ a linguistic scholar‚ views a service encounter as an instance of face to face interaction between a server who is ‘officially posted’ in some service area‚ that interaction being oriented to the satisfaction of the customer’s presumed desire for some service and the server’s obligation
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Bank Service Quality in a Developing Country: Some Evidence from the Turkish Republic of Northern Cyprus Hüseyin ARASLI - Salih KATIRCIOĞLU - Salime Mehtap SMADI Eastern Mediterranean University‚ TRNC Hüseyin Araslı is an Assistant Profesor of Management at Eastern Mediterranean University. He has been teaching management courses for 8 years in Tourism Department and recently published several articles in different journals; for example‚ in journal of small business managment‚ total quality managment
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(Figure 1.0. Conceptual Framework of the PUPSMBC Student Council Voting System through SMS) The proponents used the Input Process Output Diagram (IPO) as their Conceptual Framework of the study which guides while undergoing the study. The Input (I)‚ the Process (P)‚ and the Output (O)‚ these variables are the component of inquiry. The Input as the source of information‚ the Process as the procedure undergoes and the Output showed the result of the process information and the target system
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Article Title Page [Article title: The Servicescape as an Antecedent to Service Quality and Behavioral Intentions] [Author Details: Mandatory] Author 1 Name: Daire Hooper Department: College of Business University: Dublin Institute of Technology Town/City: Dublin State (US only): Country: Ireland Author 2 Name: Joseph Coughlan Department: College of Business University: Dublin Institute of Technology Town/City: Dublin State (US only): Country: Ireland Author 3 Name: Michael R Mullen Department:
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