The British Accounting Review 46 (2014) 309e322 Contents lists available at ScienceDirect The British Accounting Review journal homepage: www.elsevier.com/locate/bar The role of accounting in high-technology investments Julia A. Smith*‚ Renzo Cordina 1 Department of Accounting & Finance‚ University of Strathclyde Business School‚ Curran Building‚ 100 Cathedral Street‚ Glasgow G4 0LN‚ UK a r t i c l e i n f o a b s t r a c t Article history: Received 17 September 2012 Received in revised form
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Bottling Group Transforming Production Sourcing at PBG Page 2 Contents Executive Summary Introduction Overview Framework Project Details Results Conclusion References 2 3 4 6 9 13 15 16 Executive Summary This case study details a two-year implementation starting in 2005 during which the Pepsi Bottling Group (PBG) Supply Chain Strategy team transformed the company’s production sourcing process. Before the transformation‚ PBG’s sourcing strategy was updated annually and distributed to autonomous
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The Change of the Role of Women “Women can hold up half the sky” This famous quote was said by Mao Zedong‚ a man who understood and fought for women equality. In modern China‚ women can fully participate in all aspects of society. Their standard of living is on the rise. However‚ Chinese women did suffer a lot from inequality in the past. Historically‚ the life of women was very difficult. They might not make it through as a baby. Sometimes a baby girl would be abandoned if her family didn’t want
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Conditions of life for troops living in the filthy‚ diseased‚ and flea ridden camps of the Civil War was so bad that some would agree that it would be better to live in a barn with cows- at least cows had roofs over their heads. One of the things that soldiers lacked the most was hygiene. Water to drink was scarce enough‚ so bathing was not an option during tours of duty‚ and most men only brought (or owned) one set of clothes. They also lived in a sloppy manner‚ probably because their wives were
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The Progressive Era (1895-1920) was a time where the middle and upper class citizens became involved in adjusting the social order and reforming the government in response to the inhumane conditions that resulted from the Industrial Revolution. Reformers sought to not only improve urban conditions but also to reform political systems and improve life for many Americans. (Schultz 2013‚ 335) Many changes had to be made in order to fix the major problems that resulted from the Industrial revolution;
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Q: “Auditing begins where accounting ends. State points of difference between accounting and auditing? “Auditing begins where accounting ends” Accounting is a process of maintaining business records. Joint stock companies are required by law to maintain proper record of business transactions. Maintaining books of accounts and preparing financial statement is a prime responsibility of directors. The shareholders are ambitious to see that their investment is safe. It is therefore imperative
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Introduction 1- History of female oppression a. Traditional role of Confucianism b. Married life c. May fourth movement 2- Domestic life of a Chinese woman a. Foot binding b. Trafficking of women c. Confucianism and communism d. Population control 3- Chinese women in the workplace Conclusion Introduction This study on women in China examines the role and status of Chinese women relative to the political and cultural changes that have taken place in the 21st century as a consequence of globalization
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By Douglas R. Carmichael‚ Chief Auditor It is a distinct pleasure to speak to this group that uniquely blends a passionate interest in auditing standards‚ practice‚ and education. I have the honor of being the first Chief Auditor of the Public Company Accounting Oversight Board – the primary advisor to the Board on policy and technical issues related to the auditing of public companies‚ including auditing standards‚ and the head of the PCAOB’s professional standard-setting division. However
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Memo To: John Doe From: Team C Date: February 20‚ 2012 Subject: Auditing‚ share-based payment and SPE reporting A publically traded company offers challenges to auditing when it comes to shared-based payment reporting and special-purpose entities (SPE) reporting individually. The most basic principle of GAAP at risk is the qualitative characteristic of reliability. Shared-based payment and SPE reporting individually has been broken down to better equip the audit for our client. It is important
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revealed that it was struggling to refinance$1.3 billion. Centro was effectively taken over by lenders and remains listed on the Australian Stock Exchange (ASX) with a value of $37 million (Schwab 2011). This essay is going to explain the events leading to the collapse of Centro‚ analyse the role of the directors and the auditors in the collapse‚ and discuss the court case Stephen Cougle-who presided Centro’s audit in 2007. Events result in collapse of Centro The 2007 annual reports of Centro and
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