...Market research: Dominos did a proper market analysis with the help of one consultant who concluded that “Japan is not ready for Pizza delivery”. Y. Higa a Japanese businessman and Domino's founder Tom Monaghan made a tie-up and entered into the Japanese market * Location selection (Azabu district) * Promotional programs : * Home delivery concept and Delivery vehicle: But it was difficult since the city was very crowded and to find any address was quite difficult (Improper house numbers).Special 3 wheeler scooters were designed to in overcome this problem. * Distinctive uniform * Attractive menu card * Domino’s Product and operating method Question -2: Explain why this standardization or adaptation was used? Answer: Reasons for standardization: It was internationally standardized in terms of their uniform, menu, operating system & pizza ingredients such as Dough, Cheese and sauce because they wanted to show themselves as an established Multinational player and also to maintain their brand image in the Japanese market. Question-3: Identify and explain all the factors that appear to have contributed to Domino’s success in Japan. In spite of the consultant’s recommendation against the operation? Answer * Strong determination of Mr. Higa and Tom Monaghan * Market Identification * Right selection of the location(Azabu district) * Standardized approach world wide * Guidance of experienced veterans. * Brand name ...
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...Accounting Standards Boards Accounting Standards Boards After the stock market crash of 1929, there were stresses on the accounting profession to institute uniform accounting standards. Thus the evolution of financial accounting and reporting standards came into existence. The development of this uniform standard was not easy. However, due to a number of individuals feeling that they were faced with incomplete and inaccurate financial statement information, a standard needed to be established and enforced. Inaccuracy and deception led to a number of negative events such as the inflated stock prices which ultimately factored in to the stock market crash and the following great depression. Financial Accounting Standards Board The Financial Accounting Standards Board was established in 1973. The FASB’s mission was to establish and improve standards of financial accounting and reporting for the guidance and education of the public, including issuers, auditors and users of financial information. To accomplish this goal the FASB sought to: “improve the usefulness of financial reporting by focusing on the primary characteristics of relevance and reliability and on the qualities of comparability and consistency; keep standards current to reflect changes in methods of doing business and changes on the economic environment; consider promptly any significant areas of deficiency in financial reporting that might be improved through the standard-setting process; promote the...
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...surgery because they saw it as a form of risk management. Fears of cross-infection and neglect in in-patient care generated by high profile press reports made them believe day surgery was a less risky option for surgical care. They also needed “to have a say” in their treatment options especially in relation to anaesthesia. Conclusion: Patients are no longer passive recipients of health care but wish to have a say in their treatment options. Risk is linked to trust so day surgery personnel must ensure that full information, welcoming attitude and pleasant environment is presented to patients. Pai, M. S., Bhaduri, A., Jain, A. G., Kumar, V., & Sethi, S. (2008). The experiences of mothers of pediatric surgery children--a qualitative analysis. Journal of Pediatric Nursing, 23(6), 479-489. Abstract The purpose of this study was to explore the experiences of mothers of children admitted in the pediatric surgery ward. Respondents consisted of a...
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...Going Concern Group 4 ACCT 632, Advanced Financial Acct Theory Liberty University Aug 7, 2013 GOING CONCERN Summary of Going Concern current exposure draft Comparison and Contrast of current Going Concern theory and standards 1 Guidance provided by AU Section 341 2 Guidance provided by 17 U.S.C. §229.303 3 Proposed guidance of exposure draft Comparison and Contrast of U. S. GAAP and IFRS with respect to Going Concern 1 Current Going Concern variations between U. S. GAAP and IFRS 2 Variations between proposed changes to Going Concern issues The Benefits and Costs of a Going Concern Amendment 1 Providing preparer guidance 2 Making management responsible 3 Addressing investor concerns Provisions in light of the FASB’s Conceptual Framework 1 Understandability 2 Decision usefulness 3 Relevance 4 Comparability Response to Going Concern Exposure Draft 1 Proposed changes or corrections to the current exposure draft References Going Concern People go into business for many reasons, but no one goes into business with the expectation that they are not going to be successful. For that reason, acquisition is made for those assets that are needed to run the company with the understanding that there will be no need to arrange for early liquidation. Because there is no prediction to inform someone that their business may or may not make it, managers must rely...
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...INTRODUCTION……………………………………………………………………………………………………….……….2 ELIGIBILITY REQUIREMENTS ………………………………………………………………………………….…………2 Education…………………………………………………………………………………………………………….2 Good Moral Character……………………..………………………………………………………………….3 UNIFORM CPA EXAMINATION ………………………………………………………………………………….…….3 Application & Fees…...………………………………………………………………………………………….3 Testing Windows ……..……………………..………………………………………………………………….4 Sections………………………..…………………………………………………………………………………….4 Study Prep Material.…………………………………………………………………………………………….5 OBTAINING THE CERTIFICATE …………………………………………………………………………………….…….5 CONCLUSION………………………………………………………………………………………………………………….…5 EXECUTIVE SUMMARY This report provides information about the steps required to become and maintain a Certified Public Accountant (CPA) license in the state of Texas. A CPA license in Texas is in great demand due to the fact Texas does not have a state income tax and many wealthy people move to Texas who require attention in estate planning and income tax. Under Texas law, an individual may not practice public accountancy unless they hold a certificate issued under Chapter 901 of the Public Accountancy Act. Included in this report are the following subjects: * The requirements and steps to become a Texas CPA. * Information regarding the Texas Uniform CPA Exam. * Preparation material for CPA Exam. Once the CPA exam has been passed, it is important to understand the requirements to become a CPA in Texas. Once the certificate has been obtained...
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...financial management it will strengthen the organization and to exceed. The ethics and reporting practices of the organization is also important because staying in line with the accounting principles and ethical standards keeps the organization free of any penalties and creating a bad reputation for the organization. Four elements of financial management The four elements of financial management are planning, monitoring, operations, budgeting and financial analysis. Monitoring is when financial results are being reviewed to make sure resources are being used correctly along with the organizations plan. Governance helps by giving guidance to the organization to make sure they are establishing their obligations. Employees need to know how to use the organization’s software and information they have to help with the data and assisting in analysis when it comes to operations. General accepted accounting principles According to the Office of Financial Government (2012) website “General Accepted Accounting Principles are uniform minimum standards of and guidelines to financial accounting and reporting”. When it comes to governmental accounting the GAAP requires fund accounting. This meaning a governmental unit, such as hospitals, is accounted for through separate funds. General financing ethical standards Ethics is described as a human conduct knowing between wrong or right and good or bad. The four ethical standards for financial management are competence, confidentiality, integrity...
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...educational and scientific advancements in healthcare for the expansion of a more unified practice of the nursing profession nationally and internationally based on a theoretical path of deductive reasoning, a quantitative approach. American and European nursing leaders: Isabel Hampton (Robb), Lavinia Dock, Eva Lückes, and Ethel Bedford Fenwick (Crane 2010), were given the opportunity to influence and provide guidance to sanction the evolution of nursing education processes for the development toward the progression of second generation of nursing. As a result of this event, the nursing profession has become one of the most respected professions devoted to health promotion for the benefit of mankind. This paper will explore the development of how clinical expertise developed, and by what methodologies influence the development nursing education, clinical guidelines, and best practices for patient care and evidence-based nursing practice in the campaign of the nursing profession. The method and research design utilized in this journal article is data analysis. An analysis was conducted on the 31 collected papers of the report of the International Congress of Charities and Philanthropy, using traditional historical...
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...Description In a placement during my second year when I was working on a surgical ward, I was working under the supervision of my mentor, caring for a seventy-two year old gentleman, Mr Khan (pseudonym), who had undergone abdominal surgery. I had been asked to remove his wound dressing so that the doctor could assess it on the ward round. I removed the dressing under my mentor's supervision, using a non-touch procedure, and cleaned the wound, as requested by the doctor. My mentor was called to another patient at this point, so at her request I stayed with Mr Khan while we waited for the doctor to come to see him. The doctor had been with another patient, examining their wound, and I noticed that she came straight to Mr Khan to examine his wound, without either washing her hands or using alcohol gel first. I also noticed that she was wearing a long-sleeved shirt, and I was concerned that the cuffs could be contaminated. I thought for a moment about what to do or say, but by the time I had summoned enough courage to say something, I thought it was too late as she was already examining Mr Khan. Feelings I was alarmed by this, as I had expected the doctor to wash her hands or use alcohol gel before examining Mr Khan. However, I felt intimidated because I felt that the doctor was more experienced than me as a second year nursing student; and I didn't want to embarrass her. Also, I didn't want to make Mr Khan concerned by confronting the doctor in front of him...
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...LAMPIRAN 1 - DRAFT1 OCTOBER 2012 ITEM / REGULATION ENVIRONMENTAL QUALITY ACT 1974 EXPLANATORY NOTES ENVIRONMENTAL QUALITY (CONTROL OF SUSPENDED SOLIDS) REGULATIONS 20XX In exercise of powers conferred by Section 24, 25, 29 and 51 of the Environmental Quality Act 1974, the Minister, after consultation with the Environmental Quality Council, makes the following regulations: Citation These regulations are made based on the current provisions in the EQA 1974. The regulations are not intended to control the implementation of the development itself, but designed to control the pollutant (TSS) released as a result of earth disturbances into Malaysian waters. TSS has been identified as a major pollutant that has caused detrimental impacts on rivers. 1. These regulations may be cited as the Environmental Quality (Control of Suspended Solids) Regulations 2011 Interpretation 2. (1) In these Regulations- “accelerated erosion” means the removal of the surface of the land through the combined action of human activities and the natural processes, at a rate greater than what would occur because of the natural process alone. Note : These definitions are subject to discussion with stakeholders and approval by the AG Chambers 1 LAMPIRAN 1 - DRAFT1 OCTOBER 2012 “agricultural operation” means the management and use of farming resources for production of crops, livestock, or poultry, or for equine activity. “best management practices” means activities,...
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...public practice, government, education, student affiliates and international associates. It sets ethical standards for the profession and U.S. auditing standards for audits of private companies, non-profit organizations, federal, state and local governments. It also develops and grades the Uniform CPA Examination. The AICPA maintains offices in New York City; Washington, DC; Durham, NC; and Ewing, NJ.The AICPA celebrated the 125th anniversary of its founding in 2012. The AICPA’s founding established accountancy as a profession distinguished by rigorous educational requirements, high professional standards, a strict code of professional ethics, and a commitment to serving the public interest. The AICPA’s mission is to provide members with the resources, information and leadership that enable them to provide valuable services in the highest professional manner to benefit the public, employers and clients. In fulfilling its mission, the AICPA works with state CPA organizations and gives priority to those areas where public reliance on CPA skills is most significant. To achieve this mission, the AICPA develops standards for audit and other services provided by CPA; provides educational guidance materials to its members; creates and grades the...
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...ANALYSIS OF THE PHYSICAL PARAMETERS INFLUENCING BEAM PATTERN OF A UNIFORM LINEAR ARRAY OF ANTENNAS Final Year Project Report Presented by SAJID UR REHMAN CIIT/SP08-BET-090/ISB USMAN ULLAH ASIF CIIT/SP08-BET-121/ISB In Partial Fulfillment Of the Requirement for the Degree of Bachelor of Science in Electrical (Telecommunication) Engineering DEPARTMENT OF ELECTRICAL ENGINEERING COMSATS INSTITUTE OF INFORMATION Technology, ISLAMABAD JAN 2012 Declaration We, hereby declare that this project neither as a whole nor as a part there of has been copied out from any source. It is further declared that we have developed this project and the accompanied report entirely on the basis of our personal efforts made under the sincere guidance of our supervisor. No portion of the work presented in this report has been submitted in the support of any other degree or qualification of this or any other University or Institute of learning, if found we shall stand responsible. Signature:______________ Sajid Ur Rehman Signature:______________ UsmanUllah Asif COMSATS INSTITUTE OF INFORMATION Technology, ISLAMABAD JAN 2012 ANALYSIS OF THE PHYSICAL PARAMETERS INFLUENCING BEAM PATTERN OF A UNIFORM LINEAR ARRAY OF ANTENNAS An Undergraduate Final Year Project Report submitted to the Department of ELECTRICAL ENGINEERING As a Partial Fulfillment...
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...Army Regulation 670–1 Uniform and Insignia Wear and Appearance of Army Uniforms and Insignia Headquarters Department of the Army Washington, DC 10 April 2015 UNCLASSIFIED SUMMARY of CHANGE AR 670–1 Wear and Appearance of Army Uniforms and Insignia This rapid action revision, dated 10 April 2015-o Updates tattoo, branding, and body mutilation policy (para 3-3). o Updates initial entry determination authority on tattoos and brands for Active Army and U.S. Army Reserve Soldiers (para 3-3g(1)). o Authorizes wear of the Army combat uniform for commercial travel (para 3-7c). o Clarifies wear of Army uniforms at off-post establishments that primarily sell alcohol (para 4-3c(1), 5-3c(1), 6-3c(1), 11-3c(1), 12-3c(2), 13-3c(1), 14-3c(1), 15-3c(1), 16-3c(2), 17-3c(2), 18-3c(2), and 19-3c(2)). o Updates the authorization of shoulder sleeve insignia for current organizations (para 21-16a(12)). o Clarifies approval of shoulder sleeve insignia for current organization (para 21-16b). o Updates wear guidance of shoulder sleeve insignia-former wartime service for Operation Enduring Freedom (para 21-17b(13)). o Adds wear guidance of shoulder sleeve insignia-former wartime service for Operation Inherent Resolve (para 21-17b(16)). o Adds wear guidance of shoulder sleeve insignia-former wartime service for Operation Freedom’s Sentinel (para 21-17b(17)). o Clarifies approval of distinctive unit insignia (para 21-22b). o Updates wear guidance of overseas service bars for Operation...
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...Strategic Management Becton Dickinson Case Tuesday January 28, 2014 In the case of Becton Dickinson (BD), employees are looking for more guidance from their top management on how to deal with ethical issues such as issues with bribery and corruption within the international markets. The problem for BD is that they are in stuck in a situation that they are feeling pressure to not follow their ethical conduct and participate in these social norms that consist of bribes and scandals in order to guarantee a contract. The US government outlawed any company that participates in international trade to offer gifts or money in order to make deals. This is definitely not the case in countries such as Europe, Asia, and Africa where it is a social norm to offer these gifts to influence a business deal. The problem for BD is that other companies within the international market are going to use such incentives to gain business. BD needs to decide if they are going to have a uniform policy on gifts, or make a region-by-region policy? My recommendations are that the company treats these ethical issues on a region-by-region policy. As we have discussed in prior cases, culture is a large part of how people do business and companies need to respect the culture and their norms when running international businesses. But at the same time, BD should not be chosen because of how great the gifts or bribes are but rather how good of a product they provide. BD is trying to increase their attention...
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...to those areas where public reliance on CPA skills is most significant. To achieve this mission, the AICPA develops standards for audit and other services provided by CPA; provides educational guidance materials to its members; creates and grades the Uniform CPA Exam; and monitors and enforces compliance with the profession’s audit, technical and ethical standards. * b.Financial Accounting Standards Board The goal of financial accounting standards is to help stakeholders make informed investment decisions based on honest financial statements. The standards are designed to promote transparency in financial reporting. When information is transparent, it is visible and understandable to the public. This enables potential investors and creditors to make accurate evaluations of the businesses' finances. Accounting standards also help the board of directors to assess management's effectiveness. Financial statements identify areas that need improvement and enable the boards to take early corrective actions. * c.Securities and Exchange Commission The U. S. Securities and Exchange Commission (SEC) has a three-part mission: Protect investors, Maintain fair, orderly, and efficient markets, and Facilitate capital formation. Q 1-2 How does the concept of consistency aid in the analysis of financial statements? What type of accounting disclosure is required if this concept is not applied? The consistency...
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...Role of International Organization in Trade Contents Role of International Organization in Trade 2 Introduction 3 1- European Union 3 Introduction 3 European Union law 4 Role of European Union in international trade 5 European Union and the Maldives 6 2- Internal Chamber of Commerce (ICC) 6 Introduction 6 • Arbitration: 6 • Pre-arbitral Referee: 7 • Appointing Authority 7 • ICC ADR 7 • ICC Dispute Board Rules 7 • ICC International Centre for Expertise 7 • ICC International Centre for Expertise: 8 Role of International Chamber of Commerce in International Trade 8 Maldives and International Chamber of Commerce 8 3- United Nations Commission on International Trade Law (UNICITRAL) 8 The Role and Mandate of UNCITRAL 9 Legislative and Non-Legislative texts 9 Legislative text 9 Coordinating the work of other similar organizations 10 UNCITRAL role in International Trade 10 UNCITRA and Maldives 10 4- Organization for Economic Corporation and Development (OECD) 11 AIM 11 The work of the OECD 11 OECD and International Trade 11 • OECD Guidelines for Multinational Enterprises 12 OECD and Maldives 12 References 13 Role of International Organization in Trade Introduction Every nation in the world participates in international trade to some extent. And practically every product is either traded or relies on components from international suppliers. Trade is not just about physical goods, though. Knowledge and experience can be bought and sold internationally...
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