In accounting literature‚ the notion of conservatism is to employ a less optimistic attitude towards handling accounting transactions or events when varied alternatives are present. The basic implication of the convention was traditionally to anticipate not profits but all losses. Therefore‚ a series of accounting procedures based on conservatism have been developed to account for provisional expenses and potential losses in accounting practice‚ such as allowances for doubtful accounts‚ reserves
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ACCOUNTING INFORMATION SYTEMS Wikipedia: An accounting information system (AIS) is a system of collection‚ storage and processing of financial and accounting data that is used by decision makers. An accounting information system is generally a computer-based method for tracking accounting activity in conjunction with information technology resources. The resulting statistical reports can be used internally by management or externally by other interested parties including investors‚ creditors and
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TITLE: Sales Monitoring System CASE STUDY: SUA stationary SUPERVISOR: Mr. Sanga 1. INTRODUCTION AND BACKGROUND 2. PROBLEM STATEMENT The SUA stationary gets difficult in handling and monitoring sales getting from time consuming in recording process that requires a user to fill data in each book manually. Also difficult in determination of price and to check the availability of commodities in the store‚ this is doing by perusing page by page from books it recorded. Moreover is lack of
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1. Appears as grape-like clusters when viewed through a microscope‚ and has large‚ round‚ golden-yellow colonies‚ often with hemolysis‚ when grown on blood agar plates. 2. Microorganisms that are used to assess the microbial quality of swimming pool and similar environments include heterotrophic plate count – HPC (a general measure of non-specific microbial levels)‚ faecal indicators (such as thermotolerant coliforms‚ E. coli)‚ Pseudomonas aeruginosa‚ Staphylococcus aureus and Legionella spp. HPC
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AOW 360/3 – MANAGERIAL PSYCHOLOGY SEMESTER 2‚ ACADEMIC SESSION 2011/2012 Table of Contents Title Page List of Figures and Tables Acknowledgement 4 1.0 Introduction 5 2.0 Literature Review 6 2.1 History of Motivation 6 2.1.1 Maslow Hierarchy of Needs 6 2.1.2 ERG Theory 7 2.1.3 Herzberg’s Motivation-hygiene theory 7 2.1.4 Expectancy Theory 8 2.1.5 Equity Theory 8 2.2 Table of Comparison 9 2.3 Concept
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Chapter 1 Accounting Information Systems and the Accountant True-False Questions 1. The acronym AIS stands for “Accounting Information Standards.” 2. Accounting information systems must be computerized to be effective. 3. It is best to view an AIS as an accounting system that must be computerized. 4. AISs often create information that is useful to non-accountants. 5. In order to be useful‚ raw accounting data must be processed by a computer. 6. The path that data follow in an AIS‚ for
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launch of the Bond-A-Matic 2000. With uncertainties regarding brand image‚ advertising‚ manufacturing‚ sales force training‚ and distribution‚ the launch would not contribute to the company reaching its goal of becoming the premier marketer of instant adhesives for industrial use by 1985. Instead‚ Loctite’s focus should remain on instant adhesives and changes should be made to the existing distribution system to obtain this goal. Brand Dilution The Bond-A-Matic launch threatens the high quality
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SUMMARY American companies want to reach the level of Japanese companies on business success. Japan has its own style of management‚ consisting of four main points. From America is the political pressure on Japan to more imports of goods and investing money in American industry. The result is a clash of two styles of managements. PROBLEM Difficulties in applying Japanese management techniques to the American employees. CAST OF CHARACTERS a. CEO 2M Mr.Yoshi Hajima b. Japanese model of management
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battles against the US and were forced to retreat back to Japan. Yet‚ the Japanese borders were heavily fortified. Had the Americans attacked Japan‚ they estimated their losses to be about 500 000 men. By dropping the atomic bomb‚ an estimated number of 100 000 people died. So in the end you can see that dropping the atomic bomb has saved quite a lot of lives in a way. America had bombed Tokyo before‚ using conventional bombs. While in Hiroshima using the atomic bomb‚ about 75000 people died‚ and in
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133 Link manufacturing process and product life cycles Focusing on the process gives a new dimension to strategy Robert H. Hayes and Steven C. Wheelwright Although the product life cycle concept may have value for managers‚ its emphasis on marketing can make it inadequate for strategic planners. These authors point out that using a process life cycle can help a company choose among its various manufacturing and marketing options. Using the concept of a "product-process matrix‚" they show
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