bài tập theo em 2 phát minh lớn góp phần tạo ra bước chuyển biến lớn trong đời sống kinh tế đó là

essays on corporate strategy- evolution of corporate capabilities and the role of intangible assets

essays on corporate strategy- evolution of corporate capabilities and the role of intangible assets

Ngày tải lên : 02/11/2014, 00:32
... 24 2. 3.3 Why Not Traditional Event Methodology? 26 2. 3.4 Long Run Buy & Hold Abnormal Returns 29 2. 3.5 Calculating Reference Portfolios 31 2. 4 Data 32 2.5 ... Through Mergers & Acquisition? 2. 1 Resource-Based View And Competitive Advantage 2. 2 Controls For Other Factors 11 2. 2.1 Agency Motives 12 2 .2. 2 Information Asymmetry And ... Intangible Assets 14 2. 2.3 Market Over- Or Under-Valuation Of Growth Opportunities 17 2. 3 Methodology And Data 20 2. 3.1 Valuation Of Intangible Assets 21 2. 3 .2 Which Measure Of...
  • 157
  • 302
  • 0
Tài liệu Reporting Corrections of Errors and Changes in Accounting Principles - Amending SFFAS No. 7, Accounting for Revenue and Other Financing Sources pdf

Tài liệu Reporting Corrections of Errors and Changes in Accounting Principles - Amending SFFAS No. 7, Accounting for Revenue and Other Financing Sources pdf

Ngày tải lên : 17/02/2014, 10:20
... Andrea Palmer Federal Accounting Standards Advisory Board 441 G Street NW Suite 6814 Mailstop 6K17V Washington, DC 20 548 Telephone (20 2) 5 12- 7350 FAX (20 2) 5 12- 7366 FASAB FASAB Federal Accounting ... Standards Advisory Board” Federal Accounting Standards Advisory Board 441 G Street, NW, Suite 6814 Mailstop 6K17V Washington, DC 20 548 Telephone (20 2) 5 12- 7350 Fax (20 2) 5 12- 7366 www.financenet.gov/fasab.htm ... enterprise. 2 20 Reporting entities also recognize that presenting comparative statements greatly enhances the overall usefulness of financial statements Despite the advantages of providing comparative...
  • 14
  • 520
  • 0
Tài liệu Accounting Standard (AS): Intangible Assets pdf

Tài liệu Accounting Standard (AS): Intangible Assets pdf

Ngày tải lên : 18/02/2014, 01:20
... enterprise to demonstrate that the item meets the: (a) definition of an intangible asset (see paragraphs 6-18); and (b) recognition criteria set out in this Standard (see paragraphs 20 54) 20 An intangible ... the recognition criteria in paragraphs 20 -21 and 44 Paragraph 58 prohibits reinstatement of expenditure recognised as an expense in previous annual financial statements or interim financial reports ... year 20 X1, expenditure incurred was Rs 10 lakhs, of which Rs lakhs was incurred before December 20 X1 and lakh was incurred between December 20 X1 and 31 December 20 X1 The enterprise is able to demonstrate...
  • 45
  • 447
  • 1
Tài liệu BEST PRACTICES for: Monitoring, Verifi cation, and Accounting of CO2 Stored in Deep Geologic Formations doc

Tài liệu BEST PRACTICES for: Monitoring, Verifi cation, and Accounting of CO2 Stored in Deep Geologic Formations doc

Ngày tải lên : 18/02/2014, 01:20
... et al., 20 02b) 2. 0 Monitoring Techniques 2- 1 2. 0 Monitoring Techniques Table 2- 1 is a list of MVA techniques tested or proposed to be employed in geologic CO2 storage projects being implemented ... in the laboratory, and are now being fitted for field application The specific tools that have been created to detect CO2 seepage are oxygen (O2)/CO2 measurement systems and radon (22 2Rn) detectors ... Monitoring CO2 Detectors (Ambient CO2 Concentration) Objectives: • Ambient CO2 Concentration • CO2 surface flux Laser systems and LIDAR* (Ambient CO2 Concentration) Near-Surface Monitoring Geochemical...
  • 132
  • 524
  • 0
IN THIS ISSUE: CLASSIFICATION OF FINANCIAL ASSETS AND LIABILITIES UNDER IFRS 9 pot

IN THIS ISSUE: CLASSIFICATION OF FINANCIAL ASSETS AND LIABILITIES UNDER IFRS 9 pot

Ngày tải lên : 07/03/2014, 16:20
... Hong Kong T: +8 52 2 826 724 1 E: bonn.liu@kpmg.com.hk John Hubbe Pensions KPMG in the US T: +1 21 2 8 72 5515 E: jhubbe@kpmg.com Tom Brown EMA region KPMG in the UK T: +44 20 7694 20 11 E: tom.brown@kpmg.co.uk ... KPMG in Hong Kong T: +85 22 978 8 128 E: vivian.chui@kpmg.com.hk Frank Gannon KPMG in Ireland T: +353 1410 15 52 E: fgannon@kpmg.ie Victor Chan Yin KPMG in Luxembourg T: +3 52 22 51 51 6514 E: victor.chanyin@kpmg.lu ... 69 9587 23 48 E: hfeyerabend@kpmg.com Tony Rocker Infrastructure Funds KPMG in the UK T: +44 20 7311 6369 E: antony.rocker@kpmg.co.uk Alain Picquet Advisory KPMG in Luxembourg T: + +3 52 22 51 51...
  • 24
  • 867
  • 0
THE ATTRACTIONS OF RISK-BASED REGULATION: ACCOUNTING FOR THE EMERGENCE OF RISK IDEAS IN REGULATION docx

THE ATTRACTIONS OF RISK-BASED REGULATION: ACCOUNTING FOR THE EMERGENCE OF RISK IDEAS IN REGULATION docx

Ngày tải lên : 23/03/2014, 00:20
... Conference on Instrument Choice in Global Democracies, 26 - 28 September 20 02, McGill University, Montreal and is published in Eliadis, P, Hill, M and Howlett M (20 05), Designing Government: From Instruments ... safety system effectiveness’ in Professional Safety, 2, 22 - 26 Braithwaite, J (1999) ‘Accountability and governance under the new regulatory state,’ Australian Journal of Public Administration, ... and Rural Affairs (20 02) Risk Management Strategy London: HMSO; http://www.defra.gov.uk/corporate/busplan/riskmanage/riskmanage.pdf United Kingdom, Department for Environment Food and Rural Affairs...
  • 21
  • 533
  • 0
In this issue: Fair value measurement of financial assets and financial liabilities pdf

In this issue: Fair value measurement of financial assets and financial liabilities pdf

Ngày tải lên : 23/03/2014, 11:20
... See also 2. 4A .20 0 in the 9th Edition 20 12/ 13 of our publication Insights into IFRS (7 6 .26 7 in the 8th Edition 20 11/ 12) for more discussion of the portfolio measurement exception © 20 12 KPMG IFRG ... Hong Kong T: +8 52 2 826 724 1 E: bonn.liu@kpmg.com.hk John Hubbe Pensions KPMG in the US T: +1 21 2 8 72 5515 E: jhubbe@kpmg.com Tom Brown EMA region KPMG in the UK T: +44 20 7694 20 11 E: tom.brown@kpmg.co.uk ... Hong Kong T: +8 52 2978 8 128 E: vivian.chui@kpmg.com.hk Manoj Kumar Vijai KPMG in India T: +91 22 3090 24 93 E: mkumar@kpmg.com © 20 12 KPMG IFRG Limited, a UK company, limited by guarantee All rights...
  • 33
  • 498
  • 0
IN THIS ISSUE: PRESENTATION AND MEASUREMENT OF FINANCIAL ASSETS CARRIED AT FAIR VALUE potx

IN THIS ISSUE: PRESENTATION AND MEASUREMENT OF FINANCIAL ASSETS CARRIED AT FAIR VALUE potx

Ngày tải lên : 30/03/2014, 03:20
... June 20 11 Amortised cost 450,000 31 December 20 11 19,708 8,000 461,708 30 June 20 12 20 ,22 1 8,000 473, 929 31 December 20 12 20,756 8,000 486,685 30 June 20 13 21 ,315 8,000 500,000 Total 82, 000 32, 000 ... 31 December 20 11 X concludes that an average rate for the period approximates the exchange rates on the dates of transactions The average foreign currency to functional currency exchange rate ... received on 31 December 20 11 converted at spot rate of 1.7 (8,000) (13,600) 461,708 6 92, 933 Amortised cost on 30 June 20 11 converted at spot rate of 1.5 Amortised cost on 31 December 20 11 (the total)...
  • 15
  • 402
  • 0
Model of the cost management accounting in the cement manufacturing factory in vietnam

Model of the cost management accounting in the cement manufacturing factory in vietnam

Ngày tải lên : 11/10/2014, 05:09
... Vietnamese cement manufacturing shows that 100% of cement production enterprises are online structural management model 2. 1 .2. 3 Characteristics of accounting apparatus model Survey results in 71 cement ... baked; Cement grinding The cost of raw materials, labor costs, fuel should be monitored separately to control the efficiency and cost of each production stage 2. 1 .2. 2 Features of management apparatus ... effectiveness of management of business operations 11 12 CHAPTER 2: THE CURRENT SITUATION OF COST MANAGEMENT ACCOUNTING BUSINESS IN VIETNAMESE CEMENT MANUFACTURING 2. 1 Conspecturs of cement production...
  • 12
  • 572
  • 0
the essence of a university and scholarly activity in accounting, with reference to a department of accounting at a south african university

the essence of a university and scholarly activity in accounting, with reference to a department of accounting at a south african university

Ngày tải lên : 04/11/2014, 22:20
... McKernan (20 00:10) and West (20 06: 121 ) found that this was not the case Gray and McKernan (20 00:10) commented that ”the research culture … has yet to develop and embed itself” West (20 06: 121 ) summarised ... be empirically tested because it is impossible to demonstrate empirically what ought to be” That makes positive theory more attractive According to Deegan and Unerman (20 06:10), a conceptual framework ... process Semantic theories, like syntactic theories, are by nature descriptive, but, unlike syntactic theories, they have an empirical content (Hendriksen & Van Breda 19 92: 19) These theories attempt...
  • 26
  • 380
  • 0
“How ethics and gender affect mixed genders of students in accounting universities?” (Comparing two different accounting faculties in two different universities in Ha Noi)

“How ethics and gender affect mixed genders of students in accounting universities?” (Comparing two different accounting faculties in two different universities in Ha Noi)

Ngày tải lên : 13/01/2015, 10:41
... Management Position 22 2. 9 Gender Structure of CPA Profession 23 2. 10 Hypotheses 24 Research Design And Methodology .25 3.1 Research Method 25 ... 1994,p 28 1 -28 6 10 Journal of Business Ethics, Volume 13, Number / April, 1994,p 28 1 -28 6 16 2. 4 Ethical Reasoning Literature A large number of earlier theories (e.g Armstrong, 1987; Ponemon and ... school training in economics and business and management professional with 33 narrow, and grade 14 graduate students training for 22 specialized code narrow subjects Besides the training programs...
  • 94
  • 299
  • 0
Financial accounting chapter 09 plant assets, natural resources, and intangible assets

Financial accounting chapter 09 plant assets, natural resources, and intangible assets

Ngày tải lên : 07/06/2015, 03:53
... Illustration: (Straight-Line Method) 20 14 € 12, 000 20 15 12, 000 20 16 € 2, 400 € 2, 400 € 10,600 20 2, 400 4,800 8 ,20 0 12, 000 20 2, 400 7 ,20 0 5,800 20 17 12, 000 20 2, 400 9,600 3,400 20 18 12, 000 20 2, 400 ... 9-11 20 14 15,000 € 0. 12 € 1,800 € 1,800 € 11 ,20 0 20 15 30,000 0. 12 3,600 5,400 7,600 20 16 20 ,000 0. 12 2,400 7,800 5 ,20 0 20 17 25 ,000 0. 12 3,000 10,800 2, 200 20 18 10,000 0. 12 1 ,20 0 12, 000 1,000 20 14 ... Method) Illustration 9-13 20 14 € 13,000 20 15 7,800 20 16 € 5 ,20 0 € 5 ,20 0 € 7,800 40 3, 120 8, 320 4,680 4,680 40 1,8 72 10,1 92 2,808 20 17 2, 808 40 1, 123 11,315 1,685 20 18 1,685 40 12, 000 1,000 20 14 Journal...
  • 53
  • 522
  • 0
ANALYSIS OF COHESIVE DEVICES IN THE ESP TEXTBOOK ON ACCOUNTING AT UNIVERSITY OF LABOR AND SOCIAL AFFAIRS

ANALYSIS OF COHESIVE DEVICES IN THE ESP TEXTBOOK ON ACCOUNTING AT UNIVERSITY OF LABOR AND SOCIAL AFFAIRS

Ngày tải lên : 10/08/2015, 19:50
... Brace and World 20 Nunan, David (1993) Introducing Discourse Analysis Penguin 21 Oppenheim, A N (19 92) Questionnaire Design, Interviewing and Attitude Measurement Pinter Publishers, London 22 ... Specific in Purpose TESOL Quarterly 25 :2, 29 7-314 Eggins, S (1994) An introduction to Systematic Functional Linguistics London: Printer 10 Halliday, M.A.K (20 02) Linguistics Studies of Text and ... Essex, England: Longman 25 Seliger, H.W and Shohamy, E (1989) Second Language Research Methods OUP: Oxford 26 Telesmans, G (20 01- 20 02) Discourse Analysis Hanoi: VNU Press 27 Tickoo, Makham, L (1998)...
  • 6
  • 546
  • 2
Rationale of the intangible a cognitive reading of spatial conception in the story of the stone

Rationale of the intangible a cognitive reading of spatial conception in the story of the stone

Ngày tải lên : 15/09/2015, 17:10
... Chinese Dates and Dynasties 1 62 195 199 23 3 23 4 24 4 24 6 24 8 25 1 25 3 25 6 26 6 VIII Rationale of the Intangible List of Illustrations Socio-spatial relations as a problematique Fig 3.1 Domain of investigation: ... structured and how did it operate? What is the spatial problem, if any? 22 Part I – Frames & Constraints in Reasoning & Framework of Research Chapter 6, the interplay between the characteristic manifestation ... Kang Shua Oct 20 06, Singapore III Rationale of the Intangible Notes on Transliteration Transliteration of Chinese names into English follows the Hanyu pinyin•現區跳冂‚ romanization system in this thesis...
  • 280
  • 547
  • 0
Means of transport available in Hanoi.DOC

Means of transport available in Hanoi.DOC

Ngày tải lên : 03/09/2012, 09:19
... sleeper, berths • 26 Train name Tulico Train Fanxipan Express Train • Pumpkin Train • TSC Train • Ratraco Train • Royal Train Conclusion 11 US$/ticket/way Website: http://www.docs.vn Email : lienhe@docs.vn ... napkin RATRACO TRAIN The Victoria cars, Tulico cars, Friendly cars, and Ratraco cars are a part of the LC5 and LC6 they are alternatives for tourists to Sapa from Ha Noi The Ratraco train is ... best train to Sapa with wooden cabins Website: http://www.docs.vn Email : lienhe@docs.vn Tel (: 0918.775.368 FRIENDLY TRAIN The Friendly train, like the Tulico train, is not a separate train,...
  • 12
  • 1.1K
  • 7
Immobilization of heavy metals in sediment dredged from a seaport by iron bearing materials

Immobilization of heavy metals in sediment dredged from a seaport by iron bearing materials

Ngày tải lên : 23/09/2012, 15:38
... supervisory 2. 4 Financial difficulties Up to April 20 03, 61 hospitals in Vietnam (7%) had incinerators Most incinerators were very expensive They operated erratically and inefficiently Incinerators ran ... metal 1 .2. 2 Radioactive wastes 1 .2. 3 Vessel contains pressure 1 .2. 4 General wastes  Life wastes  Wastes from medical activities not contain blood, biological juice, etc  Wastes from administrative ... Incinerators ran only 1 -2 times per week because of high cost operation Some hospitals had Korean incinerators but they rarely used them as they did not have treatment system Some Vietnamese factories...
  • 10
  • 722
  • 0

Xem thêm