Free Essay

Erp Analysis for Atlas Battery

In: Business and Management

Submitted By ayeshaejaz24
Words 3689
Pages 15
| 19-Apr-15 | | | | | | | | | | | | Course Project ReportEnterprise Resource Planning (Spring 2015) | | | | | | | | | | | | | | | | | | | | | | | | 58821 Ayesha, 58205 Lt Col Saad |

Course Project Report
Enterprise Resource Planning (Spring 2015) TABLE OF CONTENTS | Ser | Content | Page | 1. | Acknowledgement & Introduction | 2 | 2. | Planning, Implementation, Cost | 3 | 3. | Oracle e-businesssuite R/12 | 4 | 4. | Core HRMS | 5 | 5. | Financials | 6 | 6. | EAM, Inventory Management, MRP | 7 | 7. | Orde Management, Manufacturing | 8 | 8. | Purchasing | 9 | 9. | Conclusion | 16 | 10. | Questionnaire | 17 | 11. | Hiearchical Representation of Business Processes | 18 | 12. | Endnotes | 19 |

Acknowledgement: This project would not have been possible if not for our esteemed faculty Mr. Ahsan Ul Haq, his motivation has made this project possible.
The Reason behind this project: This project was given to us inorder to understand how different companies use ERP’s in there everyday work and what kind of advantages does it provide to the company, we choose Atlas Battery LTD because most of their operations are done through the ERP’s they used the tier3i before but now they have shifted to ORACLE Business suite. This project provided us with the oportunity to actually understand the ERP system and the business processes that have been made possible by the ERP system.
Introduction of the company: 1. In 1962, starting with an initial capital of Rs.500,000.00, Mr Yusuf HShirazi, the Founder of Atlas Group, established an investment company, Shirazi Investments (Private) Limited (SIL). This event marked the birth of Atlas Group.During this period Atlas Group grew rapidly.With this momentum, in 1966, Mr.Yusuf H.Shirazi signed a technical collaboration agreement with Japan Storage Battery Co Ltd,Japan, (now known as GS Yuasa Corporation) for production and sale of Japanese quality batteries in Pakistan. The fruitful partnership started production in 1969 with the genesis of the brand "AGS" - where "A" stands for Atlas and "GS" stands for GenzoShmadzu (the founder of Japan Storage Battery Co). 2. Having the spark to move ahead, the Atlas Battery Limited (hereinafter referred to as ABL) has experienced tremendous success over the years and expanded its production capacity to meet market demand. With latest Japanese technology, a large dealership network and comprehensive after sale service, the company today has earned a reputation as manufacturer of highest quality products and thus living up to its tagline...“Power that moves you.” 3. By the late 1990s, ABL had been in business for more than three decades and had already become an industry leader with clientele ranging from domestic consumers to automobile manufacturers of Pakistan. The vehicles they provided batteries for ranged from motorcycles to rickshaws, cars, buses, mini buses, tractors, trucks and heavy earth moving machinery. With the electricity shortfall consistently on the rise in Pakistan, the proliferation of uninterruptible power supplies only added to their clients. 4. ABL was by then using numerous different software solutions in different functional areas of the company. Resultantly, more often than not, it would take a considerably long time to get the information required to take crucial decisions. Given the growth of the company, it had become a herculean task to prepare timely and accurate financial statements. Consequently, sales started showing declining trends with a concurrent and unexpected rise in customer complaints. The IT Department was mostly bogged down due to the numerous different types of computers installed across the organisation, with almost every other functional department using customized software best suited to their functional needs. It goes without saying that while the departments were happy with their perceived efficiency due to “computerization”, the overall result was contrary to what was desired. These were mostly Tier 3 software solutions. But with the phenomenal growth that the company was going through, those isolated modules, while efficient in their own way, were affecting the effectiveness of the company’s functioning. 5. Planning & Implementation. In 2002, the company started deploying independent Tier 2 modules. That was the beginning of its journey to becoming a totally digitized firm. By 2010, ABL had begun deployment and implementation of its Tier 1 ERP system, “Oracle e-businesssuite R/12”. It took two years to complete the implementation process across the board. 6. Since ABL was already using a Tier 2 system, an elaborate physical infrastructure was readily available. The company therefore approached Oracle for a feasibility study for deployment of their “E-Business Suite” but received a lukewarm response. It was only when ABL turned to SAP, that Oracle realized that they were about to miss out on an opportunity. One fine morning, a team ex Oracle Pakistan landed unannounced in ABL; the rest is history. 7. The system was deployed and implemented by 3Cs (Pvt) Limited. After implementation, which took almost two years, ABL hired another firm, Jaffer Business Systems(JBS), totally independent of the original vendor, for an audit of the system. JBS examined the system threadbare and concluded in their report that the system was functioning error-free. The only gaps that Jaffer Brothers identified were the modules that were not being judiciously used by their respective users. In order to fill those gaps and ensure continuous error free performance, ABL hired yet another firm, Inbox, for annual maintenance of the system. The system has effectively transformed all the functional areas of ABL and none of the business processes that the company follows is manual any longer, with the exception of physical handling of goods. If any office bearer or manager uses any other software, it is not due to lack of capability of the ERP System but due to the concerned manager’s own preference. Even then, whatever work such a manager accomplishes must be fed into the digital enterprise for it to be of any use. 8. Costs. In terms of finances, it cost ABL almost PKR 6 million for the licensing alone, and another PKR 8 million on implementation. Since they were already using a Tier 2 system since 2002, the infrastructure was already existing and they only had to buy servers for the new system, which cost them another PKR 2 million. However, the total cost of PKR 16 million is more than justified given the fact that ABL is now a 100% digital firm. However, being 100% digital does not necessarily mean a completely paperless environment. Since the company must interact with a host of external factors/players who are not necessarily digital, some resort to paperwork must be carried out. A glaring example is the Delivery Invoice which must be signed physically by the buyer or his representative and countersigned by the gatekeeper. More often than not, the buyer’s rep is just a truck driver with a few labourers who not only cannot be expected to have a digital device but also not conversant with how to use one, even if they had it. Therefore, instead of a 100% paperless organisation, ABL is a “less paper intensive” organisation. The company also has an elaborate Document Management System in place. 9. Problems in Implementation. Since the implementation was carried out in modules, UAT documents had been provided to all the users which helped in ironing out any inconsistencies. Since the company was already using a Tier 2 system, the IT Department did not face much of a resistance during implementation. Neither was any major process reengineering or redesign needed.
Oracle e-Business Suite 10. Oracle E-Business Suite is the most comprehensive suite of integrated, global business applications that enable organizations to make better decisions, reduce costs, and increase performance. With hundreds of cross-industry capabilities spanning enterprise resource planning, customer relationship management, and supply chain planning, Oracle E-Business Suite applications help customers manage the complexities of global business environments no matter if the organization is small, medium, or large in size. 11. ABL’s ERP system comprises the following modules: a. Core HRMS and Payroll. b. Financials i. General Ledger. ii. Accounts Payable. iii. Accounts Receivable. iv. Asset Management. c. Enterprise Asset Management. d. Inventory Management. e. Material Resources Planning. f. Order Management. g. Manufacturing/Production. h. Purchasing. 12. The succeeding paragraphs will give a brief description of the modules implemented by ABL. The Purchasing module will be discussed in detail. 13. Core HRMS. Each and every enterprise needs people to manage and run its business. Human Resources are, therefore, the most basic and the most important ingredient of any business and provide the most inimitable competitive advantage. That is why it becomes necessary for the enterprise to store organizational data along with employee data, and use them to manage the people related to the enterprise effectively. 14. Oracle E-Biz provides a very effective and scalable way to manage the Human Resource of an enterprise. Oracle HRMS as a whole is a combination of a few Sub Modules. Each sub module supports one particular type of application/practice. Known as Core HR,this module helps managing enterprise structures, and Organizational hierarchy, position hierarchy, supervisor hierarchy etc. This module is the backbone of all the other sub modules in HRMS, also holds true for any other module in E-Biz. i. Oracle Payroll. Also known as Payroll, this module helps ABL manage its employee payroll realted details; whom all to pay, how much to pay, how to pay, when to pay, etc can be managed through this module. j. Oracle Advanced Benefits. Also known as OAB/ Benefits. This module accounts for any non-monetary privileges provided by the enterprise for the employee. Life Insurance, Medical claims, enrolments etc are managed through this module. k. Oracle Time and Labour. Also known as OTL. This module tracks the time sheet information of the employees. Who worked for how many hours, for which project or order, overtimes etc can be managed through this module. l. Oracle iRecruitement. Also known as iRec. This module is used for recruitment processes. Managing applicants, vacancies, releasing offers etc are managed through this. m. Compensation Workbench. Also known as CWB. This module is used to manage and budget the bonus, stock options etc. This empowers ABL with the statistical analysis, external comparisons, for better decision making on Compensation. n. Oracle Performance Management. Also known as Oracle Talent Management/PMS (Performance Management System), this deals with the appraisals, competencies, proficiencies etc. This helps ABL to manage the appraisal cycles as a whole. o. Oracle Daily Business Intelligence for Human Resources. Also known as DBI, a very powerful reporting tool for the HR and line managers. This is capable of summarizing the employee related details, for better decision making. p. Oracle Self Service HR. Quite effectively used as an interface to all other modules in HRMS, this module is like the face of HRMS. For an example, if an employee were to go in and submit his time sheet, or check his pay check or ask for training, this module gives him the interface. This is a web based interface that can be configured and be available to the employees for their usage. 15. Financials q. General Ledger. Oracle General Ledger provides highly automated financial processing. It can import and post 42 million journal lines per hour, making it the fastest and most scalable general ledger on the market. It also provides tools for effective management control and real-time visibility to financial results. r. Receivables.Oracle Receivables provides three integrated workbenches that are used to perform most of the day-to-day Accounts Receivable operations. The Receipts Workbench is used to perform most of the receipt-related tasks and the Transactions Workbench to process invoices, debit memos, credit memos, on-account credits, chargebacks, and adjustments. The Bills Receivable Workbench lets the user create, update, remit, and manage their bills receivable. s. Payables. Payables includes two fully integrated workbenches, the Invoice Workbench and the Payment Workbench. The user can perform most of their transactions in Payables using the Invoice Workbench or the Payment Workbench. They enter, adjust, and review invoices and invoice batches in the Invoice Workbench. They create, adjust, and review payments and payment batches in the Payments Workbench. t. Asset Management. Oracle Assets automates asset management and simplifies accounting tasks. Using a unified source of asset data (with data from other Oracle applications as well as external feeder systems), Oracle Assets provides visibility into the user’s assets worldwide. Standard management tasks-such as asset transfers, disposals, reclassifications, financial adjustments, and tax legacy data conversion-can be streamlined with automated business flows. Standard accounting, operational, and registry reports are available to ease reconciliation and analysis. 16. Enterprise Asset Management. Oracle Enterprise Asset Management (Oracle eAM) supports sophisticated, condition-based maintenance strategies for property, plants, and public infrastructure. Oracle eAM's single-instance design ensures best practices and quality compliance globally, eliminates excess and obsolete spare parts inventories, promotes environmental, health and safety policies, smoothens coordination of production and maintenance schedules, and improves both the responsiveness and accuracy of contracted maintenance. 17. Inventory Management. Oracle Inventory Management improves inventory visibility, reduces inventory levels and controls inventory operations. All of the material in each line of business and stage of the inventory lifecycle can be tracked in a single system. Increased transparency will reduce the need for local buffer stocks, and inventory will be located where it previously wasn’t known to exist. 18. Material Requirements Planning. Supply Chain Planning users can employ additional functionality to generate and manage their material and distribution requirements across multiple, interdependent organizations. Material requirements planning (MRP) calculates net requirements from gross requirements by evaluating the master schedule, bills of material, scheduled receipts, on-hand inventory balances, lead times, and order modifiers. It then plans replenishments by creating a set of recommendations to release or reschedule orders for material based on net material requirements. These planned recommendations are stated in discrete quantities, with due dates and repetitive build rates, with first and last unit start dates. 19. Order Management. Oracle Order Management drives the order fulfillment process of any business. The open, workflow based architecture supports tailored, automated fulfillment processes without customization. It captures multi-channel demand from sources including EDI, XML, telesales or web storefronts. As part of a complete order-to-cash solution it enables global order promising and is integrated to transportation management. It provides capabilities for customers, partners and employees to select the right products and services, negotiate the best prices and ensure timely fulfillment. 20. Manufacturing/Production. Getting more from operations at a lesser cost can make the difference between profit and loss. Oracle Manufacturing streamlinesthe entire production cycle, from research and development to cost and quality management using comprehensive manufacturing solutions. It helps deliver quality products on time using flexible production capabilities that encompass all manufacturing modalities. This enables ABL to: u. Drive operational excellence using comprehensive supply chain applications that support demand-driven Lean manufacturing. v. Improve collaboration with top-to-bottom supply chain and financial integration. w. Mitigate risk and enforce compliance across the extended supply chain to drive improvement and ensure adherence to customer requirements. 21. The Manufacturing module is divided, among numerous others, into the following sub-modules: x. Inventory Module. The Oracle Inventory module works with other Oracle Manufacturing modules to provide a complete set of transactions and reports for maintaining inventory control. y. Purchase Order Import Module. The Oracle Purchase Order Import module works with other Oracle Manufacturing modules to provide a complete set of transactions and reports for maintaining inventory control. z. Oracle Interface Tables. In Oracle Apps Interfaces are generally tables, which act as a medium to transfer the data from one module to another module or to transfer the data from legacy system into Oracle Applications. There are 352 tables provided by the Oracle Package. Each module has its own Interface Tables. A typical path to transfer the data from Legacy System to Oracle Apps:

22. Purchasing. Oracle Purchasing is the application for professional buyers that streamlines purchase order processing while strengthening policy compliance. It is a key component of Oracle Advanced Procurement. This frees procurement professionals to work on more strategic tasks related to sourcing and supplier management. It automates purchasing to make buyers more productive, improves management of your supply base, and adapts to virtually any procurement process. As the heart of the Oracle Advanced Procurement suite, Oracle Purchasing provides a rich store of policy and supplier information, an enterprise class automation platform, and a robust workbench for buying professionals.
Purchasing at Atlas Battery Limited 23. Batteries are made of five basic components: {. A resilient plastic container. |. Positive and negative internal plates made of lead. }. Plate separators made of porous synthetic material. ~. Electrolyte, a diliute solution sulfuric acid and water, known as battery acid. . Lead terminals, the connection point between the battery and whatever it powers. 24. Business Processes. There is a plethora of materials and services that must be purchased in order not only to manufacture batteries but also to deliver them to the consumer.Therefore, purchasing constitutes a central activity at Atlas Battery Limited involving complex business processes and sub-processes. A hierarchical view of the business processes involved in purchases is appended with this document. A brief description of the processes and related screenshots are as under: . Requisition v. Creating a New Requisition 1) Submit requisition for approval. vi. Finding requisitions. vii. Notification Summary.

. Request for Quotation (RFQ) & Quotations viii. Creating RFQ. You can create an RFQ from requisitions, match supplier quotations to your RFQ, and automatically copy quotation information to purchase orders. ix. Creating Quotations. May be created automatically or manually.

Entering Quotation Details . Manage Buyer Workload x. Find Requisition Lines for Review or Assignment. xi. Assign required Lines.

Assigning Requisition Lines . Purchase Order (PO) xii. Creating a PO. 2) Auto Create. 3) Manual Create. 4) PO Approval. 5) Notification Summary. 6) Creating Purchase Releases.Creating Releases Against PO. xiii. Entering Tax in PO. xiv. Finding PO.

Auto Create PO

. Letter of Credit (LC) & Foreign PO xv. Entering LC Information. xvi. Entering Foreign PO.

Entering Foreign PO

. Supplier Maintenance xvii. Trading Partner/Supplier Creation. xviii. Info Update.

Entering Supplier Information . Reporting. Running standard/customized reports.

Running Reports

. Controlling Periods xix. Closing a Period. xx. Opening a New Period.

Controlling Periods

CONCLUSION 25. ABL is a matured user of the Oracle e-Businesssuite R/12. The management and employees think it is profitable investment in that it has facilitated each department in its functioning and has enabled them to accomplish more in any given time. It also has the inherent capacity to grow as the company grows. Their ERP system collects, manages and distributes the required information across functional boundaries in real time and has helped break down information silos—those barriers that stand in the way of full cooperation between production, materials, planning, engineering, finance and sales/marketing. The resulting higher quality, reduced time-to-market, shortened lead times, higher productivity and lowered costs have considerably helped ABL improve customer service, increased its sales and market share as well as margins. 26. Measurements, analysis and simulation capabilities can help companies plan better and react sooner and more effectively to changes in demand, competitive actions, and supply chain disruptions. 27. The panel wishes to express deep gratitude to Mr Muhammad Asher Usmani, Manager IT, Atlab Battery Ltd, Karachi, for his unending support and cooperation and the patience with which he bore with the incessant queries that he was bombarded with. The original questionnaire that the panel had prepared for the IT manager is also appended, however, his replies have already been incorporated in the study. He was asked to guage the performance of the system on a scale of 1 – 5, with 1 being lowest and 5 being the highest. His response was: . Core HRMS and Payroll. 4 . Financials. 3 . Enterprise Asset Management. 4 . Inventory Management. 4 . Material Resources Planning. 3 . Order Management. 4 . Manufacturing/Production. 4 . Purchases. 4

Question 1: Is Atlas Battery a digital firm?
Question 2: Which ERP software are you using and who is the vendor? How much did it cost you in terms of money?
Question 3: How many modules do you have, which ones have been implemented, what is the percentage of their implementation (in terms of business processes automated), and which ones do you plan to implement?
Question 4: How much did it cost you in terms of time? How long would it be before Atlas Battery becomes 100% digital?
Question 5: Which ones have been implemented?
Question 6: What is the training system? Are all employees trained? How long does it take to train employees to use the software?
Question 7: Did you face any problems or complications while implementing the ERP system?
(Problems in terms of employee resistance, process redesign and reengineering etc?)

Question 8: What kind of technological complications (in terms of hardware and software) did you face in installing this software?

Question 9: On a scale of 1 to 5 from lowest to highest, how would you rate the benefits that you have accrued from the system? Can you quantify them?

Question 10: Are you satisfied with the performance of the system so far? If not, why?

Question 11: Which module do you think is the most utilized?



[ 2 ].
[ 3 ].
[ 4 ].
[ 5 ]. A system (based on computer programs in the case of the management of digital documents) used to track, manage and store documents. Most are capable of keeping a record of the various versions created and modified by different users (history tracking).
[ 6 ]. User Acceptance Testing (UAT) - also called beta testing, application testing, and/or end user testing - is a phase of software development in which the software is tested in the "real world" by the intended audience or a business representative.
[ 7 ]. Electronic Data Interchange is the transfer of data from one computer system to another by standardized message formatting, without the need for human intervention. EDI permits multiple companies -- possibly in different countries -- to exchange documents electronically.
[ 8 ]. Extensible Markup Language is a markup language that defines a set of rules for encoding documents in a format which is both human readable and machine readable.

Similar Documents

Free Essay

Saas Market Overview

...Introduction to Centaur Partners SaaS Market Overview Centaur Partners Mergers & Acquisitions, Private Placement Advisory, and Transaction Consulting May 2015 CONFIDENTIAL – NOT FOR DISTRIBUTION © 2015, Centaur Partners │Confidential | Technology Market Overview IT Storage IT Infrastructure NASDAQ Composite IT Security BigData 160 SaaS Internet Digital Media 150 140 130 120 12% 110 100 90 80 5/7 6/7 7/7 8/7 9/7 10/7 11/7 12/7 1/7 2/7 3/7 4/7 IT Security SaaS Internet/Digital Media NASDAQ Big Data IT Infrastructure 43% 31% 25% 23% 6% 5/7 4% Source: CapIQ 5/4/15 IT Security Index: AVG, SYMC, CHKP, FTNT, PANW, FIRE, IMPV, VDSI, PFPT, FEYE, QLYS SaaS Index: CRM, N, ATHN, ULTI, JCOM, TRAK, BCOV, DWRE, GWRE, LOGM, CTCT, CSOD, LPSN, MKTG, VOCS, IL, TNGO, SPSC, SQI, ZIXI, ELLI, NOW, WDAY, MDSO, LOCK, FLTX, QLYS, RALY, MKTO, MRIN, MODN Big Data Index: EMC, TDC, INFA, MSTR, SPLK, DWCH, ATTUF, NTAP, SPLK, DATA, FIO, FALC Internet & Digital Media: 66 companies IT Infrastructure Index: VMW, CTXS, NTAP, CA, RHT, SWI, INFA, OTEX, CVLT, CPWR, QLIK, PEGA, MVSN, PRGS, JIVE, NTCT, BLOX, GUID, MGIC, FALC, FIO, GIMO, SSNI, CYNI, RALY © 2015, Centaur Partners │Confidential │ 2 Technology M&A Trends Key M&A Statistics Technology M&A – Transactions Since 2006 Number of......

Words: 14671 - Pages: 59

Premium Essay

Management Information Systems

...Nordquist Succeeding in Business with Microsoft Office Access 2007 • Bast, Cygman, Flynn, Tidwell Databases Database Systems, Eighth Edition • Rob, Coronel Concepts of Database Management, Sixth Edition • Pratt, Adamski Data Modeling and Database Design • Umanath, Scamell A Guide to SQL, Seventh Edition • Pratt A Guide to MySQL • Pratt, Last Guide to Oracle 10g • Morrison, Morrison, Conrad Oracle 10g Titles Oracle9i Titles Enterprise Resource Planning Concepts in Enterprise Resource Planning, Third Edition • Monk, Wagner Data Communications Data Communications and Computer Networks: A Business User’s Approach, Fourth Edition • White Systems Analysis and Design Systems Analysis and Design in a Changing World, Fifth Edition • Satzinger, Jackson, Burd Object-Oriented Analysis and Design with the Unified Process • Satzinger, Jackson, Burd Systems Analysis and Design for the Small Enterprise, Third Edition • Harris Security Management of Information Security, Second Edition • Whitman, Mattord Principles of Information Security, Third Edition • Whitman, Mattord Readings and Cases in the Management of Information Security • Whitman, Mattord Hands-On Information Security Lab Manual, Second Edition • Whitman, Mattord, Shackleford Database Security and...

Words: 223685 - Pages: 895

Premium Essay


...Best Global Brands 2013 Table of Contents JEZ Leadership is evolving. It must now be shared. CEOs, CMOs, and consumers all have the power to drive brand value. Brands are where business strategy meets reality. GINNI The New Rules of Brand Leadership 2 From Information to Intelligence 82 Best Global Brands 2013 Sector Leadership 86 BISH 10 Creative Leadership 70 Methodology 120 China’s New Brand Leaders 74 Contributors 126 Corporate Citizenship 2.0 78 MARK CHIEKO The New Rules of Brand Leadership By Jez Frampton In our globalized, hyperconnected age, one question persists in boardrooms, corner offices, business schools, and conferences all over the world: What is leadership and how has it changed in the 21st century? Driven by rapid technological advancement, the digitization of nearly everything, and the ever more intricate interdependencies of the global market, the business landscape has transformed over the past two decades. Operating in a bewildering new environment in which little is certain, the pace is quicker and the dynamics more complex. Those who lead today’s brands can no longer rely on once immutable truths or principles of leadership honored in times past. It is a new world. And as purchasing increasingly shifts from a physical experience to a virtual one and transaction-based interactions between brands and consumers shift to relationship-based interactions, new skills and sensibilities are needed.......

Words: 44812 - Pages: 180

Premium Essay

Global Brand

...Best Global Brands 2013 Table of Contents JEZ Leadership is evolving. It must now be shared. CEOs, CMOs, and consumers all have the power to drive brand value. Brands are where business strategy meets reality. GINNI The New Rules of Brand Leadership 2 From Information to Intelligence 82 Sector Leadership Best Global Brands 2013 10 86 BISH Methodology Creative Leadership 70 120 Contributors China’s New Brand Leaders 74 126 Corporate Citizenship 2.0 78 MARK CHIEKO The New Rules of Brand Leadership By Jez Frampton In our globalized, hyperconnected age, one question persists in boardrooms, corner offices, business schools, and conferences all over the world: What is leadership and how has it changed in the 21st century? Driven by rapid technological advancement, the digitization of nearly everything, and the ever more intricate interdependencies of the global market, the business landscape has transformed over the past two decades. Operating in a bewildering new environment in which little is certain, the pace is quicker and the dynamics more complex. Those who lead today’s brands can no longer rely on once immutable truths or principles of leadership honored in times past. It is a new world. And as purchasing increasingly shifts from a physical experience to a virtual one and transaction-based interactions between brands and consumers shift to relationship-based interactions, new skills and sensibilities are needed. Leadership......

Words: 44781 - Pages: 180

Free Essay

Advances in Management Accounting

...LIST OF CONTRIBUTORS Solomon Appel Robert H. Ashton Reza Barkhi Metropolitan College of New York, New York, NY, USA Fuqua School of Business, Duke University, Durham, NC, USA Pamplin College of Business, Virginia Polytechnic Institute and State University, Blacksburg, VA, USA School of Management, University of Michigan-Dearborn, MI, USA College of Business Administration, San Diego State University, San Diego, CA, USA Department of Accounting, University of Arkansas at Little Rock, AR, USA Zicklin School of Business, CUNY – Baruch College, New York, NY, USA Belk College of Business, University of North Carolina at Charlotte, NC, USA College of Business and Economics, West Virginia University, Morgantown, WV, USA RSM Erasmus University, Department of Financial Management, Rotterdam, The Netherlands Mohamed E. Bayou Chee W. Chow Cynthia M. Daily Harry Z. Davis Nabil Elias Arron Scott Fleming Frank G. H. Hartmann vii viii LIST OF CONTRIBUTORS Fred A. Jacobs Frances Kennedy James M. Kohlmeyer, III Leslie Kren John Y. Lee Michael S. Luehlfing Adam S. Maiga School of Accountancy, Georgia State University, Atlanta, GA, USA Department of Accountancy and Legal Studies, Clemson University, SC, USA College of Business, East Carolina University, Greenville, NC, USA School of Business, University of Wisconsin, Milwaukee, WI, USA Lubin School of Business, Pace University, Pleasantville, NY, USA School of Professional Accountancy, Louisiana Tech University, LA...

Words: 111886 - Pages: 448

Free Essay


...Pakistan Telecommunication Company Limited 2 Annual Report 2012 Contents Company Review 4-5 Corporate Vision, Mission & Core Values 6-7 Board of Directors 8 Corporate Information 9 Awards and Achievements 10-11 The Management 12-15 Operating Highlights - Graphs 16-17 Group CEO's Message 18-35 Directors' Report 36 Composition of Board's Sub-Committees 36 Attendance of PTCL Board Members 38 Statement of Compliance with CCG 39 Auditors' Review Report to the Members Financial Statements 43 Auditors' Report to the Members 44-45 Statement of Financial Position 46 Statement of Comprehensive Income 47 Statement of Cash Flows 48 Statement of Changes in Equity 49-90 Notes to and Forming Part of the Financial Statements Consolidated Financial Statements 93 Auditors' Report to the Members 94-95 Consolidated Statement of Financial Position 96 Consolidated Statement of Comprehensive Income 97 Consolidated Statement of Cash Flows 98 Consolidated Statement of Changes in Equity 99-153 Notes to and Forming Part of the Consolidated Financial Statements Annexes 156-164 Pattern of Shareholding 165 Notice of 17th Annual General Meeting 167 Form of Proxy 3 Pakistan Telecommunication Company Limited Vision & Mission Corporate Vision To be the leading ICT service provider in the region by achieving customers’ satisfaction and maximizing shareholders’ value. Mission To achieve our vision by having: • An organizational environment that fosters professionalism,......

Words: 64628 - Pages: 259

Premium Essay

Researching and Writing

.... ReseaRching and WRiting a disseRtation a guidebook foR business students Colin Fisher second edition . Researching and Writing a Dissertation: A Guidebook for Business Students . We work with leading authors to develop the strongest educational materials in management, bringing cutting-edge thinking and best learning practice to a global market. Under a range of well-known imprints, including Financial Times Prentice Hall, we craft high-quality print and electronic publications which help readers to understand and apply their content, whether studying or at work. To find out more about the complete range of our publishing, please visit us on the World Wide Web at: . Researching and Writing a Dissertation: A Guidebook for Business Students Second edition Colin Fisher with John Buglear Diannah Lowry Alistair Mutch Carole Tansley . Pearson Education Limited Edinburgh Gate Harlow Essex CM20 2JE England and Associated Companies throughout the world Visit us on the World Wide Web at: First published 2004 Second edition 2007 © Pearson Education Limited 2004 © Pearson Education Limited 2007 The right of Colin Fisher to be identified as author of this work has been asserted by him in accordance with the Copyright, Designs and Patents Act 1988. All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form or by any means, electronic,......

Words: 142971 - Pages: 572

Free Essay


...Hundreds(of(real(personal(accounts(of Group'Discussions'&'Personal'Interviews during(MBA(admissions(to(India’s(best(B9schools Written'by Compiled'by Loads'of'MBA'Aspirants The'PaGaLGuY'MadCapz'Group Antholo gy Hundreds of real personal accounts of Group Discussions and Personal Interviews during MBA admissions to India’s best business schools. In this edition: The IIMs at Ahmedabad, Bangalore, Calcutta, Lucknow, Indore & Kozhikode. Written by Loads of MBA aspirants Compiled by The PaGaLGuY MadCapz Team PaGaLGuY GD-PI Anthology Copyright © 2011, All text and content in this document is solely owned by Reproduction without permission in any form or means is illegal. Special copy prepared exclusively for mustafa rokerya Get your own Free personalized copy (with your name on it) of this book from What this book is about What is a real IIM interview like? What kind of questions do they ask and what judgments do applicants have to make while answering them? Since 2003, those with real Group Discussion and Personal Interview calls from India’s top bschools have been posting entire and detailed transcripts of their admission interviews immediately after they happen, so that others slotted for later interviews can learn what GDPI is going to be like this year. This book is a collection of dozens of handpicked GDPI experiences from the country’s top bschools during the......

Words: 178933 - Pages: 716

Premium Essay

Management Skills, Leadership Skills.

...Instructor’s Manual Jane Murtaugh College of DuPage BUSINESS IN ACTION 3rd Edition COURTLAND L. BOVEE JOHN V. THILL & BARBARA E. SCHATZMAN Introduction This Instructor’s Manual brings together a set of completely integrated support materials designed to save instructors the trouble of finding and assembling the resources available for each chapter of the text. 1. Course Planning Guide Included in the guide are suggestions for course design, classroom activities, and supplemental teaching aids. 2. Learning Objectives and Summary of Learning Objectives For each chapter, learning objectives and the summary of the learning objectives are listed. 3. Brief Chapter Outlines For each chapter, a brief chapter outline is provided. 4. Lecture Notes and Chapter Outlines For each chapter, a comprehensive outline is provided, as well as a variety of stimulating lecture enrichment materials. 5. Real-World Cases At least two real-world cases related to chapter material are included for each chapter. 6. Answers to End-of-Chapter Questions Answers to the end-of-chapter questions are provided, as well as suggested teaching tips when appropriate. 7. Answers to See It on the Web Exercises Following the end-of-chapter questions, answers to the See It on the Web Exercises can be found, along with tips for the instructor. Answers to Boxed Features In each chapter, students are presented with at least two supplemental “boxes,” both containing questions about the material discussed.......

Words: 156200 - Pages: 625

Free Essay


...THE STUDENT'S PRACTICAL DICTIONARY ; fNdkoq ; CONTAINING English words with English and Hindi Meanings and Pronunciation in Deva Nagri Character with an Appendix containing Familiar Foreign Words and Phrases and Abbreviations in Common use. FIFTEENTH EDITION Thoroughly Revised,Improved,Enlarged and Illustrated PRICE 3 RUPESS ALLAHABAD RAM NARAIN LAL PUBLISHER AND BOOKSELLER 1936 ISCII text of dictionary taken from from TDIL's ftp: pub dict site I N 1.m I Pron 1.m a Det 1.ek, abatement N abbey N 1.kmF, GVtF, GVAv, mdApn, b A, 2.yAg, smAE ag jF vZmAlA kA Tm a"r tTA -vr, mphlA kESpt pzq vA -tAv  , aback Adv 1.acAnk, ekAek, 2.pFC  abandon VT 1.CoX  nA, yAg  nA, yAgnA, tjnA, d d 2.EbnA aAj^ nA nOkrF CoXnA, apn kodrAcAr aAEd mCoX  nA,   d ,   nA d d abandoned A 1.CoXA h,aA, Enjn-TAn, 2.EbgXA h,aA, iEdy lolp, lMpV, drAcArF, aAvArA , , abandonment N 1.pZ yAg, sMpZ aAmosg,   EbSkl CoX  nA d , abate VI honA, GVnA, DFmA honA abate VT krnA, GVAnA, DFmA krnA, m@ym krnA, rok  nA, smA krnA d 1 1.IsAiyo kA mW, gz\ArA, kVF, mW, , , 2.mht  aADFn sADao kF mXlF k , abbot N 1.mht, mWDArF, mWAEDkArF abbreviate VT krnA, s" krnA, CoVA krnA, p sAr EnkAlnA abbreviation N 1.s" , GVAv, sAr, lG,!p, skt, p  2.sE" pd yAf, fNd yA pd kA lG!p ^ , abdicate VTI 1.-vQCA s CoXnA, yAg krnA, tjnA,   pd yAg krnA abdication N 1.pd yAg abdomen N 1.X, V, k"F, udr p p , abdominal A 1.udr sMbDF, V kA p abduct VI 1.BgA l jAnA, EnkAl l...

Words: 164153 - Pages: 657