sự ra đời của nghề trồng lúa có tầm quan trọng như thế nào

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
... the literature on corporate strategy and resources based view by incorporating insights from the property rights literature which can be considered as the recent development extension of transaction ... Governance Choices For Similar Transactions? Theoretical Issues In Corporate Strategy 73 4.1 Overview 74 4.2 Theoretical Background 78 4.2.1 Transaction Cost Economics ... managerial talent, corporate culture, R&D expertise, and brand capital have also been identified as sources of competitive advantage (e.g Veblen, 1908; Grabowski and Mueller, 1978; Prahalad and Bettis,...
  • 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
... elsewhere), Congress, Federal executives, Federal program managers, and other users of Federal financial information The proposed standard is published in an Exposure Draft for public comment A ... Federal Government Accounting Standards and a Federal Accounting Standards Advisory Board,” Amended October 1, 1999 • “Mission Statement: Federal Accounting Standards Advisory Board” Federal ... implementation encouraged Federal Accounting Standards Advisory Board Reporting Corrections of Errors and Changes in Accounting Principle October 2001 ACCOUNTING STANDARD ACCOUNTING STANDARD Paragraph 76...
  • 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
... period as determined in paragraph 63 100 Illustration B attached to the Standard illustrates the application of paragraph 99 Intangible Assets 461 Illustration A This Illustration which does not ... inefficiencies and initial operating losses incurred before an asset achieves planned performance; and (c) expenditure on training the staff to operate the asset Example Illustrating Paragraph 52 An enterprise ... (b) financial assets1; (c) mineral rights and expenditure on the exploration for, or development and extraction of, minerals, oil, natural gas and similar non-regenerative resources; and (d) intangible...
  • 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
... pressure and brine migration • Quantifying inter-well interactions as large plumes develop, focusing on interaction of pressure, heterogeneity, and gravity as controls on migration • Better understanding ... to develop an overall framework that defines the site characteristics and monitoring program for verification Independent verification bodies assess the ability of the overall framework to verify ... Most quantitative to CO2 saturation in time-lapse Challenges: Geologic characteristics identified only in the vicinity of the wellbore Not sensitive to dissolution trapped and mineral trapped...
  • 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
... denomination Leverage Leverage increases variability of the contractual cash lows so that they not have the economic characteristics of interest As a result, an instrument with leverage would fail ... weighted average range of expected losses within the pool and their allocation to each tranche to determine whether the exposure of a tranche is proportionately more or less than the average exposure ... If the range of expected losses on the tranche is greater than the weighted average range of expected losses on the underlying pool of inancial instruments, then the investment in the tranche...
  • 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
... developed for ERM The two British examples illustrate the incorporation of these tools within the broader riskbased framework The FSA’s approach incorporates a range of risk assessment procedures developed ... and demands for transparency The Australian Mining (Environment Australia, 1999) website also reiterates these points, adding a further observation that such an approach is encouraged by the popularity ... Publications Commonwealth of Australia, Environment Australia (1999) ‘Best Practice Environment in Mining’ Environmental Risk Management Series Canberra: Commonwealth of Australia; http://www.ea.gov.au/industry/sustainable/mining/booklets/erm/index.html...
  • 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
... basic interest rates may be determined with reference to the highest-rated corporate bonds issued in the currency of that jurisdiction Well-accepted and readily observable general rates such as ... normal trading volume is not sufficient to absorb the quantity held by the fund The standard clarifies that a blockage factor is not a characteristic of an asset or a liability but a characteristic ... the contrary, the principal (or most advantageous) market is presumed to be the market in which the fund normally enters into transactions to sell the asset or transfer the liability Characteristics...
  • 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
... currency at the rate of exchange at the date of the transaction, or at rates that approximate the actual exchange rates, e.g an average exchange rate for a speciic period when exchange rates not luctuate ... currency at the rate of exchange at the date of the transaction, or at rates that approximate the actual exchange rates, e.g an average exchange rate for a speciic period when exchange rates not luctuate ... thereafter using the rate of interest used to discount the future cash lows for the purpose of measuring impairment loss For ixed rate assets measured at amortised cost, this rate is generally the original...
  • 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
... accounting apparatus Centralized model Dispersion model Mixture model(both centralization and dispersion) Total Number of Ratio (%) businesses 67 94% 6% 71 100% The mainly used model is concentrated one, ... favorable conditions for raw materials, industrial development and transportation infrastructure; limiting investment in cement projects in areas with difficult material, bad effect on the cultural ... * Separate model of cost management accounting In the model, financial accounting is seperate from managerial acconting both in accounting apparatus and accounting work Accounting apparatus in...
  • 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
... of existing practices to practitioners, investors, managers and students Provides a conceptual framework for evaluating existing accounting practices Guides the development of new practices and ... universities could result in the overloading of the curricula with training with a practical bias which could turn into purely practical training This would make it impossible for the universities to ... obtained from Babbie and Mouton’s (2001:15) diagram below (the diagram has been adapted for the purposes of this study) The diagram also clearly illustrates the link between the research process...
  • 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
... 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 ... tasks are: advice on macroeconomic policies; Training of economics, management and business administration at undergraduate and postgraduate courses, and Training managers for enterprises of all economic ... responsibilities rather than from competing rights and requires for its resolution a mode of thinking that is contextual and narrative rather than formal and abstract The conception of morality as concerned...
  • 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
... plant assets Depletion generally is a function of the units extracted LO Compute periodic depletion of extractable natural resources Extractable Natural Resources Illustration: Lane Coal Company ... for Intangible Assets Franchises and Licenses  Contractual arrangement between a franchisor and a franchisee ► BP (GBR), Subway (USA), and Europcar are franchises   9-48 Franchise (or license) ... plant asset Extractable Natural Resources Natural resources consist of standing timber and resources extracted from the ground, such as oil, gas, and minerals IFRS defines extractive industries...
  • 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
... the discourse of Accounting In term of practical significance, the study gives out some practical applications such as combining linguistic theory and practice in analyzing written English discourse ... qualitatively and quantitatively to achieve the objectives of the study Thirdly, the findings from data analysis are inductively presented, that is, to move from less general to more general statements ... University Press 17 Jordan, P W (1998) An introduction to Usability Taylor & Francis, London 18 McNamara, Carter, PhD General Guidelines for Conducting Interviews Minesota, 1999 19 Malinowski, B (1923)...
  • 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
... libraries whom the project materials is drawn: the architecture library of TUDelft, the library of Institute for Sinology at Leiden University, the library of Tsinghua University and the library ... Notes on Transliteration Editorial Notes List of Abbreviations Table of Contents List of Illustrations Summary I II IV V VI VII IX XI Part I — Frames & Constraints in Reasoning & Framework of ... 歓咄崘坏駅, 桧糸貞奩鵡? (HLM I.1.7) Yeo Kang Shua Oct 2006, Singapore III Rationale of the Intangible Notes on Transliteration Transliteration of Chinese names into English follows the Hanyu pinyin•現區跳冂‚...
  • 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
... • Economy Class, AC soft 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 ... 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 ... of a gurlar train with carriages in SP1 and SP2 which offers air- conditioned, soft sleepers and clean four berth cabins The operation of Viet Nam rail only train like tuico ,ratraco and Victoria...
  • 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
... Vietnam (7%) had incinerators Most incinerators were very expensive They operated erratically and inefficiently Incinerators ran only 1-2 times per week because of high cost operation Some hospitals ... incinerators but they rarely used them as they did not have treatment system Some Vietnamese factories tried manufacturing incinerators but either they could not apply in reality or incinerators ... 6,000 VND per kilogram for plastic, 1,500 VND per kilogram for small glass bottle From 2002 to 2007, there were about 300 tons of medical wastes sold from Vietduc hospital to scrap purchasers and...
  • 10
  • 722
  • 0

Xem thêm