Student Number: __________________________ Pages: 12 Questions- Section A: 6 Section B: 15 UNIVERSITY OF TASMANIA EXAMINATIONS FOR DEGREES AND DIPLOMAS October- November 2008 BFA707 THE ACCOUNTING FRAMEWORK Examiner: Mrs Debbie Wills Time Allowed: THREE (3) hours Instructions: This examination paper is to be marked out of 100. It has two sections. Write your student number clearly at the top of this examination paper. Hand in the examination paper. Do not remove any part
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Introduction With development of accounting standards and surrounding‚ the International Accounting Standard has updated several times in accordance with changing situation. Therefore‚ the new IASB Conceptual Framework‚ published in 2010‚ replaced IASB Framework for the Preparation and Presentation of Financial Statements. (Melville‚p17) Financial statement‚ which is usually contained in entity’s annual report‚ is prepared for existing and potential investors to make their economic decisions.
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Theoretical Framework: Corporate Social Responsibility (CSR) Definition CSR is a much broader concept than business ethics. Business ethics is the application of ethics and ethical theory to the decision of business. CSR claims that businesses are more than just profit-seeking entities and‚ therefore‚ also have any obligation to benefit society. CSR is about business and other organizations going beyond the legal obligation to manage the impact they have on the environment and society
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Political Framework Bolman and Deal view the political frame of organizations as‚ “roiling arenas‚ hosting ongoing contests of individual and group interests” (p.188). I believe that there are two political issues within our department both revolve around the NCOIC‚ in a negative capacity. The NCOIC is a higher rank‚ it is easy for her to take advantage of her position within the negotiation creating an unfair advantage for her subordinates. This results in the subordinates conforming to her ineffective
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Performance Management Framework Mr. Stonefield is starting his own business in Austin‚ Texas‚ called Landslide Limousine Service. One of the fundamental elements to building this new business venture is creating a framework for performance management. The framework must include necessary employee job skills‚ the methods used for measuring these skills‚ the process for addressing skill gaps‚ and the approach for delivering effective performance feedback. It is important to understand how the performance
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chapter 1 Conceptual and regulatory framework Contents Introduction Examination context Topic List 1 Financial statements 2 Purpose and use of financial statements 3 Bases of accounting 4 The IASB Framework 5 International Accounting Standards Committee Foundation (IASCF) 6 International Financial Reporting Standards (IFRS) 7 Inherent limitations of financial statements 8 Not-for-profit entities Summary and Self-test Technical reference
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CHAPTER SIX – SONY 1. How did Sony internationalize its R&D activities? What were the initial motivations for Sony to establish technology centres abroad? How would Kuemmerle categorize the R&D centres at Sony? 2. How have the motivations for internationalizing R&D changed over time? 3. Why did Sony feel the need to internationalize its R&D activities in the late 1980s and early 1990s? 4. How did Sony manage its overseas R&D activities? How did the managerial approach evolve over time? 5
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The PESTEL framework is designed to provide managers with an analytical tool to identify different macro-environmental factors that may affect business strategies‚ and to assess how different environmental factors may influence business performance now and in the future. The PESTEL Framework includes six types of important environmental influences: political‚ economic‚ social‚ technological‚ environmental and legal. These factors should not be seen as independent factors. Factors such as
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Administration(SP 51-‘12) Case Study Report on Sony Corporation TABLE OF CONTENTS I. EXECUTIVE SUMMARY 3 II. INTRODUCTION 4 Objectives 4 Relationship between Mission & Vision Statement and Performance of Sony 4 Report Usability 6 Methodology 6 III. COMPANY PROFILE 6 Ownership 6 Overview and History 8 Product-Market Strategy 10 Products 10 Market Segmentation 11 IV. ANALYSIS ON THE COMPETITIVE FORCES OF SONY 12 Five Poster Analysis 12 1. Bargaining power
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INNOVATIVE INTERNATIONAL COLLEGE LEGAL FRAMEWORK DPBA 180 T1 – Definition of Law What is the Law? The Law of a particular state is the body of rules designed to regulate human conduct within that state. This can be defined clearly as an organised system of principles and rules designed to control and influence the conduct of individuals and groups. The aim of most legal systems‚ officially at least‚ is to provide a means of resolving conflicts in a fair
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