specified capital investment project or portfolio using the net present value model. Project modelling should include explicit treatment of: (a) Inflation & specific price variation (b) Taxation including capital allowances and tax exhaustion (c) Single & multi-period capital rationing to include the formulation of programming methods and the interpretation of their output (d) Probability analysis and sensitivity analysis when adjusting for risk and uncertainty in investment appraisal (e)
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Corporate Reporting Paper P2 (International) Course Notes ACP2CN07 (INT) P2 Corporate Reporting (International) Study Programme 1 2 3 4 5 6 Page Introduction to the paper and the course............................................................................................................... (ii) The financial reporting framework .............................................................................................................. 1.1 Professional and ethical duty of the accountant
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BUSA Final Chapter 6 Objectives: 1. Theories of international trade and investment 2. why do nations trade? 3. How can nations enhance competitive advantage? 4. Why and how do firms internationalize? 5. How can internationalizing firms gain and sustain competitive advantage? Theories of International Trade and Investment: Mercantillism: belief popular in 16th century - National prosperity results from maximizing exports and minimizing imports Nonmercantillism: today some argue - nation should
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North South University SCHOOL OF BUSINESS BBA Program Spring‚ 2013 MGT 489 STRATEGIC MANAGEMENT(Section-1) Course Outline Dr. Abdur Rab Classes meet : Sun.‚ Tues. : 02:40 – 04:10pm Professor Consultation : Sun.‚ Tues : 10:00 am-11:00 am School of Business
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LabChart Training Course Note Two modules of LabChart training were attended: Level I: The Basics of Data Acquisition Level II: Improve Your Data Analysis In Level I‚ we were guided to set up PowerLab and LabChart unit. Generally‚ an overview of the PowerLab hardware and how it connects to pc/laptop were demonstrated‚ and then individual practiced once to connect and select the right channels. ∎ Selecting the number of recording input channels that are required for certain experiment ∎
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Week 1 – Financial Reporting Principles and Account Standards Lecture Notes - Generally Accepted Accounting Principles: the rules‚ standards and usual practices that companies are expected to follow when preparing their financial statements The GAAP is made up of the: Framework for the Preparation and Presentation of Financial Statements Accounting Standards (AASB) - Harmonisation is the process by which Australian accounting standards have become similar to international accounting standards
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Insurance Companies‚ Mutual Funds‚ and Investment Banks The following skills are important: Valuation techniques Interest rate models Regulations Types of financial instruments General business administration Communications A common entry-level position is bank officer trainee This include learning teller operations Cash management operations Making loans May become a branch manager or a specialist in one of many areas. Investments Often starting in brokerage houses in Sales
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Accounting Theory and Analysis 10e Chapter 1 - The Development of Accounting Theory What is Theory? Webster defines theory as “Systematically organized knowledge‚ applicable in a relatively wide variety of circumstances; a system of assumptions‚ accepted principles and rules of procedure to analyze‚ predict or otherwise explain the nature of behavior of a specified set of phenomena.” Why is the development of a general theory of accounting important? The development of a general theory of accounting
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write down) Financial Investment (A+) 22 Cash (A-) 22 b)TRADING: gains & losses are recognized in I/S; intention of investor is to profit from ST price fluctuations FAIR VALUE Financial Investment (A+) 22 Cash (A-) 22 Financial Investment (A+) 4 Gain on investment on securities (OE+) 4 c)AVAIL FOR SALE: recorded on B/S at FAIR VALUE; gains & losses are NOT recognized in I/S but in a separate EQUITY account called Accumulated
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DECISION MAKING. Objectives‚ Terms‚ and Discussions LO1 Explain the role of incremental analysis (analysis of incremental costs and revenues) in management decisions. INCREMENTAL ANALYSIS All decisions involve a choice among alternative courses of action. The solution to all business problems involves incremental analysis—the analysis of the incremental revenue generated and the incremental costs incurred when one decision alternative is chosen over another. Incremental revenue is the additional
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