Case Scenario 3 Starbucks- Module2 1. Industry: is a global café and coffee shop industry.P7p2 2. Value chain: P7 3. Industry life cycle Global: Mature P7p8 Australia Mature P16p8 US: Mature P8p2 China: Growth 4. PESTEL Global Technology The development of coffee machine forecasting the expansion in the home-brew market‚ which has negative impact in the revenues of coffee shop. [F/-] P9p1 Economic Global industry profitability has come under
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enterprises (SMEs) – IFAC (2010‚ p.7) 1.20 Accountants employed in SMEs 1.23 Ethics? (Mitchell 2003‚ p.8) 1.26 Professional ethics Mintz (1992) Situational ethics Bertrand Russell (1955) 1.27 Governance (Carnegie 2009‚ p.8) – conformance & performance 1.28 Corporate governance (OECD April 1999 and valid for OECD 2004) – ‘Direction’ & ‘Control’ Enterprise Governance – ‘Corporate Governance’ & ‘Business Governance’ (IFAC PAIB‚ 2004) 1.30 Professional? ‘Public Trust’ vs ‘professional judgments’
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this drive that results in the vigorous preparation athletes’ go through to become superior among their race. To thrive‚ we must understand that proper nutrition is the basis any athlete must build from in order to achieve peak physical performance. Prior to strenuous activity it is imperative that the body has the required amounts of nutrients to carry out an activity. At the latest reference it is recommended that a person consume an average of 2200 mg of calories‚ 60 g of fat‚ less
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maximize corporate profit. In the words of Milton Freidman‚ “The social responsibility of a business is to increase its profits”. The past few decades have given rise to the globalization of the apparel industry. With this globalization the competition has intensified‚ necessitating the leading apparel firms to develop extensive global sourcing capabilities. In order to comply with their fiduciary responsibility‚ current managers at these companies are faced with the challenge of developing and
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Qualitative Analysis Long-Term Debt The advantage of a long-term debt financing option‚ in this case‚ is the attractive rate of interest Metropolitan Life is willing to offer. However‚ their offer comes with some conditions: An upfront free of 200‚000 common shares is required. In terms of operations‚ the capital budget would not be able to exceed the forecasted budget. No acquisitions could be made without the approval of Metropolitan Life. No change could be made to the current compensation
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MBA Vs. CPA The topic describes exactly the position I was in for a few years. It was very difficult for me to make up my mind which route to go after I graduate. And now I am almost there and I am so glad that I got a chance to research into the subject matter. I researched the history‚ the advantages and disadvantages‚ requirements of the degree and the exam‚ and I also compared the salary. And now I am fairly certain that the path I will take is get an MBA degree and then take the CPA exam.
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Uniform CPA Examination Examination Content Specifications Effective Upon the Launch of the Computer-based Uniform CPA Examination Prepared by the Board of Examiners of the American Institute of Certified Public Accountants Questions pertaining to this decision paper should be directed to Gregory Johnson‚ Director‚ CPA Examination‚ at (201) 938-3376 or gjohnson@aicpa.org. June 14‚ 2002 Uniform CPA Examination Examination Content Specifications The content of the Uniform CPA Examination
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professional tax advice regarding their US and overseas rights and responsibilities‚ expats today have the option of Googling "CPA in US" and in most cases they can establish an online professional relationship with the "CPA in US" firm of their choice. An important consideration for expats‚ however‚ is the extent of international taxation experience that the average CPA in the US is
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Business Administration‚ and financial links. Many also include a secure client portal for clients to send and track information. ("Steve v. baker" ) One reason for a CPA to create an internet presence is to acquire more customers. It also provides a more efficient way of working with clients. The secure portal saves both the CPA and the client time by allowing the client to deliver information electronically rather than in person. There should be a high level of sophistication to the website
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these benefits‚ all you need is your CPA. Most accounting major students tend to stagger or worry too much about what they should do after their undergradute studies. However‚ the answer is very clear when you look at all you could gain from your CPA certificiation. Although you may not understand it now‚ let me persuade you of how obtaining your CPA is the best choice for you! What is a CPA? The acronym CPA stands for Certified Public Accountant. To sit for the CPA‚ you are required to have 150 credit
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