selection of products and advertising (Amazon‚ Inc. 2008; 2009; 2010; 2011; 2012). As a platform to connect buyers and sellers as well as a seller in its own right‚ Amazon sells and/or facilitates the sale of a massive variety of products from books and movies to gifts‚ toys‚ electronics‚ apparel‚ computers‚ games‚ tools‚ sports equipment‚ home décor‚ furniture‚ jewelry‚ grocery items‚ office products‚ musical instruments‚ and much‚ much more (Amazon‚ Inc.‚ 2008; 2009; 2010; 2011; 2012). Because their
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“Okay‚ point taken‚” Phillip retorted as Leland pushed open the lid to a trash receptacle allowing Phillip to dispose of his waste. “But next time I’m about to do something in your world that will hurt me‚ why don’t you just warn me first‚ I promise I will listen?” “That’s a deal‚” Leland agreed. “But‚ for now why don’t you sit back down and listen to what we all have to tell you about your world‚ you really need to hear this?” Phillip did just that. It was about time he got some answers and he
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Effects of Leases on Selected Financial Reporting Items for Lessees Posted on March 16‚ 2012 by James in Accounting‚ CFA Exam‚ CFA Exam Level 2 The table below summarizes the effects of operating and capital leases on selected financial reporting items for lessees. ITEM OPERATING LEASE CAPITAL LEASE Balance Sheet No impact. Leased asset and lease liability are created. Income Statement Rent expense occurs over the life of the least; this may be a constant value. Interest and depreciation
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E13-5 | | The comparative balance sheets of Nike‚ Inc. are presented here. | NIKE INC. | Comparative Balance Sheets | May 31 | ------------------------------------------------- ($ in millions) | Assets | 2007 | 2006 | Current assets | $8‚076 | $7‚346 | Property‚ plant‚ and equipment (net) | 1‚678 | 1‚658 | Other assets | ------------------------------------------------- 934 | ------------------------------------------------- 866 | Total assets | -------------------------------------------------
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management kept finding ways to go around the system. Finally‚ the collapse can also be attributed to management integrity and Andersen’s failure to detect accounting irregularities. Auditors should have looked closer at the complex and complicated SPEs transactions in whish the company was venturing. What is the Emerging Issues Task Force (EITF)? Is it the same as FASB? Does a Consensus of the EIFT have the same power of GAAP as an FASB Statement? No they are not the same. The EITF was formed in 1984
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COMPUTATION OF CTC & TAKE HOME SALARIES COMPONENTS OF SALARY Basic Salary HRA DA & FDA Conveyance Allowance Variable pay( monthly) Gratuity? LTA? PF? ESI? Medical Allowance‚ attire allowance‚ washing allowance Education allowance‚ Spl Allowance COMPUTATION OF CTC Basic Salary‚ HRA‚ DA & FDA Conveyance Allowance‚ Variable pay( monthly) Gratuity‚ LTA p.a.‚Bonus‚ Extratia Retention/Loyalty Bonus paid annually PF ‚ ESI(employers) Medical Allowance‚ attire allowance
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Transaction Exposure (Note 11; Ch 8) 1. Transaction Exposure 2. Hedging Foreign exchange exposure is a measure of the potential for a firm’s profitability‚ net cash flow‚ and market value to change because of a change in exchange rates These three components (profits‚ cash flow and market value) are the key financial elements of how we evaluate the relative success or failure of a firm 1. Transaction Exposure: measures changes in the value of outstanding financial obligations
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Suitability of Sri Lankan socio/cultural/political/legal environment for enforcing ethics related to Information Systems deployment and use in an organization. -------------------------------------------------------------------------------------------------------------------------------------------- 1. Ethics‚ Moral and Law of the Civilized Society Ethics and the morals defines the good and the bad‚ right and the wrong‚ do’s and don’ts in terms of the human behavior in the civilized society
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Case Study II : Weighted Average Cost of Capital Introduction and objectives This paper aims at describing a way to compute the Weighted Average Cost of Capital (WACC). This method is often used by company management to determine the economic feasibility of different projects and thus to compute the NPV of a specific project by discounting cash-flows. The WACC determines the return that the company should generate to satisfy its debt-holders. For the company‚ it consists in a tool for projects
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and young people stay healthy and safe‚ secure an excellent education and the highest possible standards of achievement‚ enjoy their childhood‚ make a positive contribution to society and the economy‚ have lives full of opportunity‚ free from the effects of poverty. These outcomes are mutually reinforcing. For example‚ children and young people learn and thrive when they are healthy‚ safe and engaged. The DCSF also aim to raise educational standards so that more children and young people reach
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