...of the most striking revolutions of the sea transport. The essential place which occupies at present the sea transport by containers imposes a successful management and an optimal control of these logistic flows. The movement of these boxes lead to the prosperity for the company, while their fixed asset, for any reason, Threatens the survival and the fame of the latter. In consideration of the volume importing containers the rotation of which the CMA CGM assures the port of Casablanca; my work consisted in developing logistic processes for the establishment of the circuits of containers, the detection of those overdue and the broadcast of the recommendations by way of the solutions that must assure a good control of the logistic flows within the company. Part 1: The management of the logistic flows of containers to the CMA CGM Chapter 1: The Company CMA CGM Shipping company of chartering maritime general company Usuel Initial: CMA CGM Location sites social: Marseille, France Adresse: 1.avenue Pasteur (Tour CMA CGM/COMANAV) Mail Box: 20300 Casablanca...
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...Summary Within the framework of a good control of his flows, CMA CGM Morocco adopts several procedures to assure the continuity of the circuit of containers, and for a good control of the flows of the full and empty containers. The outstanding containers are a problem for the agency CMA CGM Morocco, engendering additional costs owed in accumulate demurrages and storage expenses. For a better control of flows, I found suitable to use the process approach to describe clearly the various processes import and export for the full and empty containers, so the various procedures organized to assure the continuity of the circuit of containers. Toward the end a dashboard is realized by means of the various indicators, aiming at the availability and at the smugness of containers at the level of deposit to satisfy the customers so to increase the sales force of CMA CGM Morocco as well as the recommendations implementation to decrea1se the number of the outstanding containers for the CMA CGM. Table of contents: Introduction Part 1: The management of the logistic flows of containers to the CMA CGM Chapter 1: The Company Section 1: CMA CGM, 3rd world ship owner 1) The birth of the group CMA CGM 2) History of the CMA CGM 3) The development 4) Setting-up in Morocco 5) Mission of the CMA CGM Section 2: A presentation of the actors of the port of Casablanca: 1) SOMAPORT, agency of exploitation of ports 2) The public actors of the sector of sea...
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...A fuzzy logic approach to urban land-use mapping Henning Sten Hansen National Environmental Research Institute, Ministry of Environment & Energy Frederiksborgvej 399, DK-4000, Roskilde, Denmark Phone : +45 46 30 18 07 Fax : +45 46 30 12 12 HSH@DMU.DK Abstract. The growth of cities represents huge problems for modern societies. Monitoring, analysing and modelling the urban dynamic call for detailed mapping of urban land-use. Traditionally, urban land-use mapping is based on orthophotos and satellite images, but deriving land-use from remote-sensing alone is not satisfactory. The Danish Building & Dwelling Register is a database containing detailed information like year of construction, use, area etc. Therefore, this database provides a useful foundation for urban land-use mapping. To be able to track urban land-use changes over time, we have chosen square cells (100m x 100m) as basic mapping units. Generally, land cover and land-use mapping are based on crisp classification, but in the current project we have applied a fuzzy modeling approach to land-use mapping. Fuzzy classification offers a better choice in urban land-use mapping, because it can indicate the primary, secondary etc. land-use simultaneously. This will offer more meaningful information for planners and a more detailed understanding of the land-use patterns. Based on these principles, a nation wide urban land-use database for the year 1997 is established. 1 Introduction Metropolitan areas all over the...
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...(CPA) examination. Keeping pace with trends towards international convergence of accounting standards (and CPA examination test trends), students will learn IFRS (International Financial Reporting Standards) by comparing and contrasting them with U.S. GAAP (Generally Accepted Accounting Principles). Students will learn to apply these principles to record accounting events and prepare financial statements. To enhance students' expertise, courses in cost accounting, individual and multinational taxation, as well as auditing and forensic accounting are offered. Each state sets forth standards required to be eligible to take the CPA exam and apply for licensure or certification as a CPA. The Certified Management Accountant (CMA) certification requires membership in the Institute of Management Accountants (IMA) as well as education, work experience, and examination requirements. While Western International University® programs are designed with consideration for the standards proposed by the National Association of State Boards of Accounting (NASBA) and the American Institute of Certified Public Accountants (AICPA) and the IMA, Western International University cannot...
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...receive a 75% or higher in each section in order to pass the exam. This exam is the same across all states. • Experience – This varies per state; however most states require 1-2 years of experience under a CPA. • Ethics Exam – Certain states require candidates to take an ethics exam. • In my state, Illinois, I will need 150 semester hours, which includes a B.A. prior to taking the exam. I must participate in the International Examination Program, have 1 year of general experience in government, industry academia or public practice. Also, I must pass the AICPA Professional Ethics Exam. The requirements to obtain a CMA license are: • Membership in IMA. • B.A. from an accredited college/university. • Two continuous years of professional experience in management accounting or financial management. • Entrance in the CMA program. • Complete Part 1 & 2 of the CMA exam. CIA requirements include: • A 4 year post-secondary (or higher) degree. • Submit a Character Reference Form signed by a CIA, CGAP, CCSA, CFSA, CRMA or the candidate’s supervisor. • Obtain a minimum of 24 months of internal auditing experience or equivalent. However, a Masters degree can substitute for 12 required months. Cr. FA requirements include: • Become a member of the American College of Forensic Examiners Institute or be a member in good standing. • Be at least 18 years of age. • Cannot have any felony convictions • Must have a minimum of a B.A. or at least 5 years of forensic-related...
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...that range from administrative to clinical. What a medical assistant does depends upon location, size, and specialty of the office they employed in. Medical assistants can do administrative jobs which include anything from answering the phone to updating and filing patient records and billing to name a few. Clinical duties for a medical assistant can vary from state to state. The duties include but are not limited to patient medical histories, assisting during an exam, administering medications, and removing sutures. Membership A member can be anyone who has completed an accredited or is currently taking a medical assistant program. You can become a member after taking the exam offered by the AAMA through the same people who are responsible for physician exams. With these credentials you can feel great knowing that you have earned the highest standard for medical assisting. There is a student membership available with AAMA. This type of membership is only good for up to three years. Code of Ethics The Code of Ethics is something set forth in the medical profession, particularly for medical assistants, to make...
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...注册管理会计师认证(CMA)： --企业会计和财务人员的黄金认证 《注册管理会计师认证手册》：注册管理会计师认证 要求及信息指南 Welcome to the CMA Program! 欢迎报考注册管理会计师认证考试 The Institute of Management Accountants is dedicated to excellence within the management accounting profession. The Certified Management Accountant (CMA®) designation was developed in 1972 to provide an objective measure of an individual’s knowledge and competence in the field of management accounting. Only the CMA program recognizes the unique proficiencies required for success in this challenging profession. 美国管理会计师协会致力于实现管理会计职业的卓越发展。注册管理会计师 (CMA®) 认证始于 1972 年，旨在客观地衡量个人在管理会计领域的知识和能力。 只有注册管理会计师认证考试才能识别这一颇具挑战性的职业取得成功所需的独特 专业能力。 The Institute of Certified Management Accountants (ICMA®) regularly reviews the content of the CMA exam to ensure that current topics are appropriately updated and relevant to business practice. Connectivity of a practical Body of Knowledge to the workplace is important. The CMA exam aligns with the knowledge, skills and abilities that an accountant or finance professional in business uses on the job today – financial planning, analysis, control, and decision support. These skills are critical to the success of finance teams. 管理会计师协会(ICMA®)会定期审查注册管理会计师的考试内容，以确保考试题 目已适时更新并且符合商业实践。知识体系的实际应用是十分重要的。注册管理会 计师考试与当今会计或财务专业人员在工作中所应用的专业知识、技能与能力保持 一致——财务计划、分析、控制及决策支持。这些技能对财务团队获取成功至关重 要。 1 The CMA program has been designed to meet the evolving needs of business – today and tomorrow. We look forward to helping you achieve excellence...
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...Competition: Cases are focused on business ethics, and the winning case is featured in Strategic Finance. Deadline: January 26 * 2016 IMA Case Writing Competition: Cases in any area of management accounting or related fields are invited. Deadline: July 11 Congratulations to the winners of the 2015 IMA Case Writing Competition: First Place Award ($2,000) “West Coast Equestrian Association” Doug Kalesnikoff, FCPA, FCA, IFA, CFE, University of Saskatchewan Vince Bruni-Bossio, MBA, University of Saskatchewan Suresh Kalagnanam, PhD, CPA, CMA, CGA, University of Saskatchewan Second Place Award ($1,000) “Hula Island: Strategic Decisions Involving Costs and Benefits of Internet Advertising Programs” Stephen C. Hansen, Ph.D., Naval Postgraduate School Tom Albright, CPA, Ph.D., Naval Postgraduate School Third Place Award ($500) “Trust May Breed Trouble: Fraud Opportunities and Ethics at Saintly Church” Cecily Raiborn, CMA,...
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...Assignment on ACT-201 Role of “ICAB” and “ICMAB” in Accounting Development of Bangladesh Submitted for: Netai Kumar Saha Lecturer Dept. of B.B.A East West University Submitted by: Md. Saim Ur Rahman Id: 2013-1-10-130 ACT-201 Sec-04 Submission Date: 29th March, 2015 Plot No-A/2, Main Road, JahuruIslam City Aftabnagar, Dhaka-1212, Bangladesh. ICAB The Institute of Chartered Accountants of Bangladesh (ICAB) is the national professional accountancy body in Bangladesh. It is the sole organization in Bangladesh with the right to award the Chartered Accountant designation. It has around 1,400 members. The Institute of Chartered Accountants of Bangladesh (ICAB) is the National Professional Accounting Body of Bangladesh established under the Bangladesh Chartered Accountants Order 1973 (Presidential Order No. 2 of 1973). Top of Form Bottom of Form Establishment: The Institute of Chartered Accountants of Bangladesh (ICAB) is the National Professional Accounting Body of Bangladesh established under the Bangladesh Chartered Accountants Order 1973 (Presidential Order No. 2 of 1973). ICAB's Administrative Ministry: The Ministry of Commerce, Government of the People's Republic of Bangladesh is the administrative Ministry of ICAB. ICAB's Vision: To meet the ever-changing global economic demands dominated by WTO regime, the ICAB is fast becoming a body of professionals whose expert services will be highly sought after- - To anticipate, meet and exceed the rising...
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...Managerial Accounting Accounting: An Interesting and Diverse Career Within the Career Path of Accounting there are certainly a diverse range of options. One can choose to be a Corporate Accounting Assistant, an Accountant, a CPA (Certified Public Accountant), a CMA (Certified Management Accountant), a Forensic Accountant, an IRS Agent, an International Accountant, a comptroller (or controller), or even a Chief Financial Officer (CFO). This is just a few careers in accounting. Accounting also offers all levels of positions from entry level to senior level. One can also be an entrepreneur in the accounting field. A Corporate Accounting Assistant handles accounts receivable and accounts payable. They help prepare financial records as well as help with payroll and the distribution of payroll. They handle company Deposits. A Corporate Accounting Assistant should have a four year bachelor’s degree in accounting or a related field. They should be good at handling pressure, organization, and math. They should be good at learning new programs, like challenges, and be good with dealing with people (Films Media Group, 2007). These are characteristics that everyone in the accounting field should posses. A Certified Public Accountant (CPA) provide a wide variety of services including accounting, tax, auditing, and consulting services to governments, corporations, non-profits, and individuals. CPAs often specialize in a specific area rather than offering services in...
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...Hesham Mohamed Ahmed AL-Sayyad 15 wahba street in EL-saieda zienab Cairo, Egypt Tele: (02) 27924859 Mobile: (0100) 2628664 E-mail: Hesham.elsaiad @hotmail.com Banquemisr E-mail: hishammae@banquemisr.com |objective | | |Seeking a challenging position in a multinational or a local organization where my educational background and skills can be applied | | |and further developed. | | | | |education | | |2004-2008 Cairo University Cairo, Egypt | | |Faculty of Commerce, Accounting Dept. | | |Grade: good ...
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...1.0 INTRODUCTION Corporate governance generally refers to the set of mechanisms that influence the decisions made by managers when there is a separation of ownership and control.[1] It therefore refers to the manner in which the power of a corporation is exercised in the stewardship of the corporation’s total portfolio of assets and resources with the objective of maintaining and increasing shareholders value and satisfaction of other stakeholders in the context of its corporate mission.[2] It involves a set of relationships between a company’s management, its board, its shareholders and other stakeholders. Corporate Governance mainly deals with prevention and mitigation of the conflict of interest of stakeholders[3] through processes, customs, policies, laws and institutions which have an impact on the way a company is controlled.[4] The 1992 Report of the Committee on the Financial Aspects of Corporate Governance (section 2.5), known as the Cadbury Report, describes corporate governance as the system by which companies are directed and controlled. Corporate governance is the direction and control of an organization for the benefit of its stakeholders. While ‘corporate governance’ primarily refers to organizations with commercial and business operations, in particular limited companies, we use the term in its widest sense and apply it to all types of organization in the private and public sectors. The underlying principle for corporate governance is preclusion or palliation...
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...BIO DATA – C A P.G. SUBRAMANIAN- FCA- Membership No. 017575 Fellow member of the Institute of Chartered Accountants of India with over thirty five years of experience at senior level across Industry Verticals covering Manufacturing, Service Sector and hospitality. Having been a person with a flair and interest in knowing and involving myself in all areas of business helped me in handling various portfolios with ease. This trait helped me in my career and all round development as a person such that at later stages I was handling areas which required me to participate as a Core Team Member involved in critical decision making. The following paragraph gives briefly the areas handled by me during my career. INDUSTRY EXPERIENCE: Has over thirty five years experience in the areas of – ➢ Finance including Treasury and Banking Operations including Project Finance ➢ Accounts Including finalization of Accounts, Audit including internal Audit. ➢ Systems & Procedures, Manuals, stock controls, etc., ➢ Cash & debtors and collection management. ➢ Payables management. ➢ Insurance matters. ➢ Direct taxation including Tax Audit, Assessments up to appeal level. ➢ Indirect taxation including excise and sales tax matters. ➢ Human Resources and Administration matters. ➢ Experience of implementing SAP successfully in two organizations. ➢ Legal and secretarial matters including drafting of Board and AGM minutes ➢ Experience of over...
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...CMA Ontario Accelerated Program FINANCIAL ACCOUNTING IFRS MODULE 1 Financial Accounting – Module 1 Table of Contents 1. Financial Statements and the Conceptual Framework 2. The Statement of Cash Flow 3. Revenue Recognition 110 4. Cash 139 5. Accounts Receivable 147 6. Notes Receivable/Payable 163 7. Inventory 187 8. Capital Assets 214 9. Liabilities 278 10. Shareholders’ Equity 310 11. Accounting for Pensions 341 12. Earnings per Share 384 13. Accounting for Leases 405 14. Accounting for NonProfit Organizations 437 15. Financial Statement Analysis 475 Page 2 3 77 CMA Ontario – September 2009 Financial Accounting – Module 1 1. Financial Statements and the Conceptual Framework The purpose of this section is to provide a high level review of the accounting cycle, the preparation of financial statements and the conceptual framework. If you are reading this before the course has started, we recommend that you spend as much time as you can working in the Financial Accounting Primer that you received with the course materials. In fact, we would recommend that you only spend time working with the primer until the day the course starts. Chapter 1 of the FA Primer should be read as a preamble to this chapter. The Accounting Cycle The accounting cycle describes the process whereby individual transactions get compiled to eventually becoming financial statements. The cycle is as follows: 1. Transaction: the company enters into a transaction...
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...examination writing centre. All examination materials (i.e. answer sheet, used and unused foolscap sheets, envelope, supplement and question paper) must be submitted to the presiding officer before you leave the examination room. iii) Disclaimer: In order to provide associates with questions that reflect the depth of knowledge required for the core topics of Financial Accounting, Managerial Accounting, Taxation and Corporate Finance, this exam has been altered to remove the extended topics which will no longer be tested on the Entrance Exam. As a result this exam is short and is not representative of what could be expected in terms of number of questions that will be included in the June 2007 exam (approximately 100-120 questions). CMA Canada Page 1 2005 Entrance Examination – Part 1 INSTRUCTIONS: Use the multiple-choice answer sheet provided to record your answers to the questions. Be sure to enter your four-digit PART 1 envelope number on the multiple-choice answer sheet. Select the BEST answer for each of the following 145 questions and record your answer on the multiple-choice answer...
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