Forces The Porter’s Five Forces model is an “outside looking in” business unit strategy tool that is used to make an analysis of the attractiveness or value of an industry structure. The Competitive Forces analysis is made by the identification of 5 fundamental competitive forces: • The entry of competitors (how easy or difficult is it for new entrants to start to compete‚ which barriers do exist) • The threat of substitutes (how easy can our product or service be substituted‚ especially cheaper)
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The next five years | | | | All of us acknowledge that India is changing and that the pace of change is accelerating. We also know that India (and the Indian economy) will be very different five years from now in more ways than one. In the context of private consumption‚ how much India would be different in 2015 can be best understood if we look at some of the data relating to where India was just five years ago‚ i.e. in 2005. India’s GDP in 2005 was about $785 billion‚ which has increased
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Abstract A quality of earning assessment is a tool used by analyst to determine the correlation between accounting income and economic income. The techniques to analyze accounting income and economic income include: comparing accounting principles‚ reviewing changes in accounting principles‚ analyzing discretionary and warranty expenditures‚ understanding replacement cost of assets and managements and auditors opinion of the company. A quality of earnings assessment of PepsiCo is applied to
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information gathered in “The Dangerous Morality of Managing Earnings‚” there are five generalizations in how to manage short term earnings. They are how managers manipulate records to benefit themselves or the company. It seems that there is no true uniformity in short term earnings and each felt that rules could be bent by manipulating operating procedures‚ accounting methods‚ deferring expenditures‚ budget target‚ or by changing the short term earnings in sales and expense was justifiable. Although
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Blockbuster’s cash flows support its decision. Without Extended Viewing Fees (late fees)‚ and taking the all negative free cash flows among 2004‚ 2003‚ 2002 into account‚ Blockbuster would be performing worse than that with late fees. However‚ the trend was a continuous increase in cash flows‚ even if it is negative among all years. By taking tax effects into account‚ the free cash flow without EVF would be much lower than the ones shown in analysis. 2. 2005 2005(projected) Original OCF
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SHARE CAPITAL Share capital is the Funds raised by issuing shares in return for cash or other considerations. The amount of share capital a company has can change over time because each time a business sells new shares to the public in exchange for cash‚ the amount of share capital will increase. Share capital can be composed of both common and preferred shares. Each share carrying a vote in the management of the business‚ managerial control may be limited. The authorized capital of a company is
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the most expansive selection of DVDs; an easy way to choose movies; and fast‚ free delivery. Blockbuster vision statement "Our corporate mission is to provide our customers with the most convenient access to media entertainment‚ including movie and game entertainment delivered through multiple distribution channels such as our stores‚ by-mail‚ vending and kiosks‚ online and at home. We believe Blockbuster offers customers value-prices entertainment experience‚ combining the broad product depth of
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Earnings Management and Its Implications Educating the Accounting Profession By Michael D. Akers‚ Don E. Giacomino‚ and Jodi L. Bellovary August 2007 Issue AUGUST 2007 - In the wake of continuing‚ highly publicized E-mail Story financial frauds and failures‚ the accounting profession has placed renewed emphasis on issues related to earnings Print Story management and earnings quality. The SEC and the public are demanding greater assurance about the quality of earnings. Staff Accounting Bulletin
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Performance objectives are benchmarks of effective performance that describe the types of work activities students and affiliates will be involved in as trainee accountants. They also outline the values and attitudes trainees should demonstrate as they fulfil their practical experience requirements. Trainees are required to achieve 13 performance objectives in total – all nine Essentials performance objectives and any four Options performance objectives. Performance objectives are divided into nine
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Learn to Play the Earnings Game (and Wall Street Will Love You) The pressure to report smooth‚ ever higher earnings has never been fiercer. You don’t want to miss the consensus estimate by a penny--and you don’t have to. By Justin Fox In January‚ for the 41st time in the 42 quarters since it went public‚ Microsoft reported earnings that met or beat Wall Street estimates The 36 brokerage analysts who make the estimates were‚ as a group‚ quite happy about this - the 57 cents per share announced by the
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