...resulted in US$425,000 are seeking career opportunities as marketing professionals by utilizing hands on skills in effective communication and research analysis. Summary of Qualifications * Accomplished professional with proven track record of success-successfully created over 16 industry-academic collaboration and promoted connectors and stamping parts to customers in various countries. * Extensive knowledge in various industries-realized the trend of future industrial development with abundant experience of visiting and interviewing enterprisers and professors. * Outstanding analyzing and mathematic skills-got relatively high score in related class such as calculus, statistic, and math in economics, and performed well in analyzing costs and prices. * Excellent presentation and communication skills- analyzed project details accurately and organized opinions logically and concisely in class and work presentation; coordinated co-workers and gathered and summarized different opinions in team working. * Industrious and active personality, and high stress resistant ability- read relevant knowledge after working for getting progress; kept positive attitude all the time no matter how strict the supervisor is and how severe working environment is. Core Competencies and skills * Research & Finding Analysis * Industry-Academic...
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...that of the U.S. in purchasing power terms around 2010. Such extrapolations can be supported by standard growth patterns identified in economic development and trade theories (structural change, catching up, and factor price equalization). They can also be supported by an explanation of China’s past GDP growth through growth of various labor variables, with a subsequent derivation of future GDP growth based on reliable information about future labor quantity and quality. China’s demographic changes and economic growth have a number of implications for China and the world. JEL codes: O1 (O10, O11), O4 (O40, O47), O53, J11, O3, I21 Keywords: economic growth, growth accounting, growth forecasts, development theories, human capital formation, education (all: China) Carsten A. Holz Social Science Division Hong Kong University of Science & Technology Clear Water Bay Kowloon Hong Kong E-mail: socholz@ust.hk Tel/Fax: +852 2719-8557 26 December 2006 (Incorporates minor revisions of the 3 July 2005 and 2 November 2005 versions, and extends the conclusions/ implications. Updates all sections except section 4 to include data for the most recent years and, in the case of China, incorporates the revisions following the 2004 economic census. Section 4 will be updated once the 2005 1% population sample survey data become available.) 1. Introduction The rapid economic growth of China since the...
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...CHAPTER 4 CORPORATE CHAPTER 5 CAPITAL AND SHARES TABLE OF CONTENTS GOVERNANCE 94 CHAPTER 6 FINANCIAL STATUS, OPERATING CHAPTER 1 LETTER TO HTC SHAREHOLDERS 4 34 50 RESULTS AND RISK MANAGEMENT CHAPTER 2 COMPANY PROFILE CHAPTER 3 BUSINESS OPERATIONS 104 CHAPTER 8 FINANCIAL INFORMATION CHAPTER 7 AFFILIATE INFORMATION AND OTHER SPECIAL NOTES 14 118 138 CHAPTER 1 LETTER TO HTC SHAREHOLDERS 1 LETTER TO SHAREHOLDERS LETTER TO SHAREHOLDERS 1 LETTER TO SHAREHOLDERS Dear shareholders, Faced with increasingly intense competitive pressure in the global smartphone market, HTC Corporation (HTC) has in the past year continued to allocate resources to product development, technological innovation, and marketing in order to satisfy consumer needs and at the same time solidify HTC's core developmental ability. 2012 saw HTC reach its 15th anniversary, marking an important milestone. In February, at Mobile World Congress (MWC) held in Barcelona, HTC started a camera and audio revolution with the announcement of its One series of smartphones. These smartphones introduced new technological advances such as "Amazing Camera" and "Authentic Sound," bringing consumers a brand-new user experience. In addition, in order to meet the needs of different consumers, HTC has successfully rolled out a variety of smartphones such as the DROID DNA, HTC J, and HTC Butterfly that deliver superior performance and eye-catching, user-focused...
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...Harmonization of the Auditor’s Report Jagdish S. Gangolly State University of New York at Albany Mohamed E. Hussein University of Connecticut Gim S. Seow University of Connecticut October 14, 1996 Revised, January 31, 1997 Revised, September 9, 1998 We acknowledge the use of foreign annual reports at Harvard University’s Baker Library, and the many hours that our research assistant K. Tam spent there. We would like to thank N. Barsky, M. Bongiovanni, T. Clausen, D. Dekadjevi, Y. Eisler, R. Fermin, F. Kapmeier, and H. Lee for their help with data collection, analyses, and translations into the English language. We are also grateful to the two anonymous referees and participants at the AAA/KPMG Peat Marwick International Accounting Research Conference and the accounting workshop at the University of Connecticut for their valuable comments and suggestions. Harmonization of the Auditor’s Report 1. Introduction The globalization of capital markets and the growth of international capital flows have heightened the significance of cross-national comprehension of corporate financial reports as well as the associated audit reports. The accounting literature is replete with assessments of the harmonization efforts and the international differences in the financial accounting area (Nair and Frank, 1981; Evans and Taylor, 1982; McKinnon and Janell, 1984; Doupnick and Taylor, 1985; Nobes, 1987; Archer, et. al., 1989; and Guenther and Hussein, 1995). However, there have been...
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...CHAPTER 9 LABOUR PRACTICES AND WORKING CONDITIONS IN TNCS: THE CASE OF TOYOTA KIRLOSKAR IN INDIA KRISHNA SHEKHAR LAL DAS & SOBIN GEORGE 1. INTRODUCTION The study on the working conditions and labour practices in Toyota Kirloskar in India is part of the network research on Transnational Corporation Monitoring in Asia. Since 2002 the Asian Transnational Corporation (ATNC) Monitoring Network has been operational to build up a regional network through which labour organisations in different Asian countries can pursue concrete solidarity actions to improve working conditions of workers employed in transnational corporations (TNC). Against this backdrop, it is aimed to have a closer look at the labour management and forms of employment in automobile and electronics sectors invested by Asian TNCs in Asia. As part of this endeavour, the Centre for Education and Communication (CEC), New Delhi collaborated with the network research coordinated by Asia Monitor Resource Centre (AMRC), Hong Kong to observe the labour practices of Asian TNCs invested in India. In the first phase the network research focused on the movement of capital and its impact on labour by engaging desk research on foreign direct investment (FDI) flows and related aspects. In the current phase, emphasis is on specific cases of labour practices and labour conditions in selected ATNCs. 1.1 Methodology The present study is situated in the wider context of the dichotomy between labour and capital. The changes of production...
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...Journal of Cleaner Production 12 (2004) 1037–1045 www.elsevier.com/locate/jclepro On the industrial ecology potential in Asian Developing Countries Anthony S.F. Chiu a,Ã, Geng Yong b a b Graduate School of Business, De La Salle University, Tatt Avenue, Manila, Philippines Institute for Eco-planning and Development, Dalian University of Technology, Dalian, China Abstract This paper focuses on the current situation in the adaptation and adoption of industrial ecology in Asian Developing Countries (ADCs). The objective of this paper is to consider the possibilities to develop an eco-industrial development (EID) strategy for these developing countries. We review the regional indigenous resources of ADCs and use the strengths, weaknesses, opportunities and threats (SWOT) grouping to classify the preconditions of industrial ecology in ADCs. The authors of this paper argue that unlike the usual way of applying industrial ecology as a technical tool or a practical instrument, ADCs need to adopt industrial ecology as a strategic vision and as a strategic approach to plan the economic, social and ecological development of their national economies. In this way, it can be possible for the ADCs to avoid the same problems that occurred when the developed countries experienced industrialization and rapid economic growth, and move toward more sustainable development. # 2004 Published by Elsevier Ltd. Keywords: Industrial ecology; Eco-industrial development; Eco-industrial...
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...International Accounting Standards are not always implemented into companies around the globe. Most industrialized countries have their own organizations, such as the United States Financial Accounting Standards Board, that govern their accounting standards. This can cause major difficulties for multi-country corporations, as well as confusing for investors who are trying to compare company financials. To rectify this problem, the SEC has prepared a roadmap that proposes requiring all U. S. companies to implement an improved version of International Financial Reporting Standards as soon as 2014. What would be required to implement these changes? Are accountants today ready and able to implement these news standards or will continuing education be vital to prepare them? If the U. S. takes on these changes, are other countries willing and able to implement changes as well? What will be accomplished with the implementing of a more universal system? Implementing International Financial Reporting Standards As the countries of the world become increasingly interdependent, language barriers must be transcended in order to promote adequate communication. This is true not only of spoken language, but also of accounting, which is commonly known as the language of business (Spiceland, Sepe & Nelson, 2011, p. 4). Global commerce has sounded the call for financial entities worldwide to speak one common language. Historically, the standardization of accounting principles has...
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...leaks, impose reasonable tax burdens and bring Taiwan in line with the international trend, toward the end of 2004 the Ministry of Finance issued and put into effect "Income Tax Audit Standards for Transfer Pricing Inconsistent with Arm’s Length Transactions". Following the implementation of the transfer pricing audit standards, not only will the taxation authorities be able to investigate back five years to see if corporate income taxes were consistent with “arm’s length” transactions; henceforth the burden of proof will have shifted from the National Tax Administration to corporations. Corporations will have to furnish evidence on their own behalf to prove their transactions are consistent with arm’s length ones, furnishing the relevant documents. As a result of this, thousands of entities - affiliated companies, parts of corporate groups, foreign businesses in Taiwan, and factories set up in Mainland China - face heavy tax risk on their “related party transactions”. And for public companies, because of their larger scale of operations and the ease of obtaining their regularly issued financial statements, the disclosures in public company financial statements prescribed by the transfer pricing audit standards will have a major impact. As provided in “Guidelines Governing the Preparation of Financial Reports by Securities Issuers”, when a public company prepares its financial statements, in addition to following financial accounting standards, it must disclose in the notes to...
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...EXPORT Leather TO Taiwan By Ms. Zenat Sultana Reg ID: A Field Work Report Submitted to Mr. Quamrul Ahsan Course Instructor: - International Business Faculty of Business Brac University BRAC University, Dhaka December 13, 2014 December 13, 2014 Quamrul Ahsan Course Instructor- International Business BRAC University, Dhaka Dear Instructor: Enclosed report is concentrated on the consideration factors as an international businessman to export Leather to China, India and the European belt which stands a viable business case and feasible return on investment. This report is aimed to be found justified & satisfactory. Sincerely, Ms. Zenat Sultana Student ID: Executive Summery International business grew over the last half of the twentieth century partly because of liberalization of both trade and investment, and partly because doing business internationally had become easier. In terms of liberalization, the General Agreement on Tariffs and Trade (GATT) negotiation rounds resulted in trade liberalization, and this was continued with the formation of the World Trade Organization (WTO) in 1995. At the same time, worldwide capital movements were liberalized by most governments. Today, business is acknowledged to be international and there is a general expectation that this will continue for the foreseeable future. International business may be defined simply as business transactions that take place across national borders. This broad...
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...Motives of transfer pricing strategies – systemic analysis Ching-Wen Lin (Graduate Institute of Management, National Ilan University, Ilan City, Taiwan) Hsiao-Chen Chang (Graduate Institute of International Business Administration,Chinese Culture University, Taipei, Taiwan) Tujuan Penelitian : Menyelidiki motivasi internal dan eksternal yang ada pada perusahaan multi national dalam hal manipulasi harga transfer. Teori yang Digunakan Sebagai Basis Penelitian : - Motif untuk memanipulasi transfer pricing (Styron, 2007). - Faktor-faktor relevan yang berpengaruh pada manipulasi transfer pricing (Tang, 2002). Variabel : * Tarif export/impor Negara pengimpor dan pengekspor. * Pajak Negara dimana perusahaan berlokasi. Metode Pengumpulan Data : Menyebarkan survey pertanyaan mengenai manipulasi transfer pricing yang kemudian dilanjutkan dengan adanya interview. Proses selanjutnya adalah melakukan Analytic Network Process. Alat Analisis Uji Statistika : * Penggunaan alat dan teknik ANP: digunakan untuk menghitung bobot dari model yang dibentuk. * Penggunaan Analitic Hierarchy Process (AHP): digunakan untuk meneliti dan meramalkan perilaku pengisi survey. Hipotesis : * H1 : Terdapat hubungan antara erat antara penghematan pajak dengan manipulasi transfer pricing. * H2 : Penghematan pajak bukan lagi alasan manipulasi transfer pricing. Temuan : * Penghematan Pajak bukan lagi merupakan fokus utama terjadinya manipulasi pada...
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...Introduction Compensation is viewed differently, depending on the individual persons perspective (e.g. employee, manager, stockholders, etc.). An employee may view compensation as what is owed to him or her for work performed, while a manager may view pay as an expense. In order for an organization to have an effective compensation strategy, it must consider the various perspectives when creating the organizations compensation strategy. Milkovich, Newman, and Gerhart, authors of Compensation, define Compensation as, “All forms of financial returns and tangible services and benefits employees receive as part of an employment relationship,” (2011, p. 10). In other words, salary is not the only consideration when determining compensation. The cost of such benefits as: employee healthcare, dental, life insurance, retirement plans, etc., must be considered when creating a compensation system. There are many factors an organization must consider when developing a compensation strategy; however, for a compensation strategy to be effective it must; align with organizational goals, reward employee performance, and consider fairness in pay. Analysis When developing a compensation strategy, an organization needs to ensure that its compensation strategy aligns with organizational goals. For instance, if an organizational goal is to increase sales of a particular product in the upcoming year (as compared to the previous year) its compensation strategy should be structured to drive its employees...
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...From Followers to Market Leaders: Asian Electronics Firms in the Global Economy Henry Wai-chung Yeung Department of Geography, National University of Singapore, 1 Arts Link, Singapore 117570 (Tel: 65-6516 6810; Fax: 65-6777 3091; Email: HenryYeung@nus.edu.sg; Homepage: http://courses.nus.edu.sg/course/geoywc/henry.htm) Forthcoming in Asia Pacific Viewpoint, Vol.48(1), pp.1-30, 2007. Acknowledgement An earlier version of this paper was presented as the Asia Pacific Viewpoint Lecture at the International Geographical Union Regional Congress, Brisbane, Australia, 3-7 July 2006. I would like to thank Asia Pacific Viewpoint and the editor, Warwick Murray, for inviting and funding me to deliver the lecture. Conference participants also offered some useful comments. The paper was subsequently revised and reworked while I was a Visiting Researcher at the International Centre for the Study of East Asian Development (ICSEAD), Kitakyushu, Japan, 10 July to 9 September 2006. I am very grateful to ICSEAD for its generous Visiting Researcher scheme and ICSEAD colleagues for their comments on an earlier version of this paper that was presented at an ICSEAD public seminar and appeared as an ICSEAD Working Paper (No.2006-16). Further helpful comments from anonymous reviewers are much appreciated. The NUS Academic Research Fund (R-109-000-050-112) supports the research project underpinning this paper. I am grateful to all corporate and institutional interviewees for their generosity and helpfulness...
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...from Taiwanese Companies Xun Wang Department of Sociology/Anthropology University of Wisconsin -Parkside David A. Ralston Management Department Michael F. Price College of Business University of Oklahoma Investing in China has been one of the hottest and most critical issues in the ever-changing business world since the early 1980s. Huge amounts of foreign investment poured into China during this period primarily because of China's huge market, plentiful cheap labor, and rapid economic development (Davies, 1998; Luo, 1998; Shi, 1998; Sun & Tipton, 1998; Wang & Ralston, 1995). From 1980 to 1988, the number of foreign-joint ventures approved in China increased from 348 to 15,955, and the amount of foreign capital pledged increased from $1.7 million to $28.2 million (Pomfret, 1991). The foreign investment in China totaled $27.5 in 1993 and that amount rose to $37.5 billion by 1995. At present, there are over 318,000 foreign funded companies in China with the total amount of realized foreign investment from 1978 to 1998 totaling $250 billion (Shi, 1998). While the interest in investing in China is worldwide, two major investors are the U.S and Taiwan (Pomfret, 1991; Shi, 1998; Sun & Tipton, 1998; Walker, 1996; Wang & Ralston, 1995;). What is also interesting to note is that while almost all U.S. companies investing in China are large multinational corporat ions, many of the investors from Taiwan are small and medium-sized companies (Business Week , March 29, 1993; Wang...
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...13, 2012 pNA China - Healthcare Providers. Full Text: COPYRIGHT 2012 Datamonitor MarketDefinition The healthcare providers sector is valued as total expenditure on healthcare in each country. This includes final consumption spending on healthcare goods and services. Goods and services in this sector include inpatient, outpatient, long-term medical care, medical goods including pharmaceuticals and supplies, and collective services such as administration requirements. Public spending (e.g. by national and local governments, social security schemes) and private spending (e.g. payments made by private-sector health insurers and individual out-of-pocket expenditures) are both included. Any currency conversions used in the creation of this report have been calculated using constant 2010 annual average exchange rates. For the purposes of this report, Asia-Pacific comprises Australia, China, India, Indonesia, Japan, New Zealand, Singapore, South Korea, Taiwan, and Thailand. ResearchHighlights *The Chinese healthcare providers sector is expected to generate total revenue of $303.9 billion in 2011, representing a compound annual growth rate (CAGR) of 15.9% between 2007 and 2011. *The outpatient care segment is expected to be the sectors most lucrative in 2011, with total revenue of $106.4 billion, equivalent to 35% of the sector's overall value. *The performance of the sector is forecast to decelerate, with an anticipated CAGR of 11% for the five-year period...
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...STUDENT CASES to accompany Accounting & Auditing Research: Tools & Strategies, 7e NOTE: In addition to the in-chapter and end-of-chapter exercises which serve as short cases you will find the following short cases arranged by course title that can also be utilized as short cases that require the student to access the authoritative literature to address the issue presented in the case. Solutions to the cases below are available to instructors on the Weirich Accounting & Auditing Research 7e instructor website at www.wiley.com/college/weirich. Other excellent sources of longer and more detailed cases include the Deloitte Trueblood cases (www.deloitte.com/more/DTF/cases_subj.htm), as well as the AICPA cases (www.aicpa.org). Topical Index of Student Cases INTERMEDIATE ACCOUNTING Case 1: Reporting acquisition and repayment transactions in the Statement of Cash Flows Case 2: Recording a forfeited payment Case 3: Revenue and expense recognition associated extended warranties Case 4: Accounting for “due on demand” note payable Case 5: Purchase of a controlling interest with a greenmail premium Case 6: Revenue recognition in the construction industry Case 7: Accrual and measurement of interest payments Case 8: Recognition of an asset transfer when title has not yet been received Case 9: Capitalization of interest and property taxes on a construction project Case 10: Deferred compensation and life insurance policy recognition Case...
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