such as hotels‚ will result in the loss of margins and in the loss of influence in the distribution process. For the consumer choice may be reduced and prices increase‚ especially with the further concentration and consolidation of tourism intermediaries. 1.2 Integration‚ consolidation and concentration The term integration is an economic concept to describe formal linking arrangements between one organisation and another. (Cooper – Fletcher 2005) Horizontal integration This occurs when two tour
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APUSH - Cornwell FEB 16-24‚ 2011 1. INDUSTRIAL AMERICA in the LATE NINETEENTH CENTURY • Corporate consolidation of industry • Effects of technological development on the worker and workplace • Labor and unions • National politics and influence of corporate power • Migration and immigration: changing face of the nation • Proponents and opponents of the new order (e.g. “Social Darwinism and Social Gospel”) AMSCO pp. 333-347 (CH 17) EV pp. 543-573 (CH 18) ESSENTIAL
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Transfer Price Issue: 1. OEM Division does not know the accurate transfer price to AM‚ because Tru-fit has never sold that parts in outside OEM market. 2. Unable to adjust transfer price to inflation. ** Therefore‚ no accurate transfer price of products from OEM and AM.** Problem: Unclear transfer price policy. Recommendation: 1. Market-base price: In this case‚ OEM never sold parts to outside OEM market thus‚ OEM can not know the accurate transfer price because there is no current external
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GL INTERVIEW QUESTIONS 3) What is the difference between KFF & DFF? KFF - Keyflexfields are used throughout the Applications to uniquely identify organization’s financial information such as GL accounts‚ INV items‚ FIxed Assets and other entities that every business needs to keep track of. DFF- Descriptive flexfields enable you to capture additional pieces of information from transaction entered into Oracle EBS. 4) How can we identify whether DFF is allowed for a specific form or not? The
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accounting “gimmickry” that allowed Enron to obscure its true financial position? This paper attempts to answer these questions by examining the two financial reporting issues that contributed to Enron’s most significant accounting restatements: the consolidation of special purpose entities (SPEs) and the issuance of stock for notes receivable. 1 The authors gratefully acknowledge the financial support and resources provided by Villanova University’s College of Commerce and Finance. The authors also
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distributed cortical networks. A new memory is initially encoded in both stores. During consolidation‚ repeated reactivation of the new memory in the faster learning store drives the simultaneous reactivation in the cortex‚ such that the memory representation in the cortex is strengthened‚ and extraction of the invariant properties of the new memory is facilitated. According to the active systems consolidation hypothesis‚ the reactivation and redistribution of memories occur during sleep in order
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Meaning of Internal Reconstruction: When a company has been making losses for a number of years‚ the financial position does not present a true and fair view of the state of the affairs of the company. In such a company the assets are overvalued‚ the assets side of the balance sheet consists of fictitious assets‚ useless intangible assets and debit balance in the profit and loss account. Such a situation does not depict a true picture of financial statements and shows a higher net worth
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Explain how Hitler consolidated his power by 2 August 1934. There were several factors that contributed to Hitler’s consolidation of power‚ which eventually resulted in his role as Fuhrer in August 1934. These factors included the weakness of the Weimar Government‚ in particular Article 48‚ which permitted Hitler to contain power to gradually force his ultimate goal of dictatorship upon Germany. The Reichstag Fire of 1933 further provided Hitler with the perfect opportunity to further strengthen
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Why Cooptex is in the Consolidation Phase Cooptex has successfully completed the first three stages of organizational growth. The components of stages one to three were largely completed when the firm was a state owned company. The organization completed the new venture stage
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Trace the history of the printed newspaper and various types of eras in reporting the news. Start with the colonial period of print up to and including how printed news is delivered today with national papers like USA Today. Include and describe what was the significance of the era of the ’penny press’‚ ’jazz journalism’‚ ’yellow journalism’‚ and ’muckraking.’ The history of the printed newspaper in the United States has spanned even before the nations independence. The format and coverage may
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