Account Lease Abstract Accounting is accompanied by a growing economy; the economic development faster and the accounting become more important. With the rise of the global leasing industry, lease accounting has also been more and more attention. Lease accounting can be divided two parts: one is operating leases and another is finance lease. Finance lease’s ownership can transfer but the operating lease is not completely transferred that it cannot record in the balance sheet. This is seriously
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merging, innovation, restructuring and downsizing which can result to the growth of climate of uncertainty (FEAP n.d.). Currently, the business world is facing different changes that are related to technology, regulation and competition and economic condition which affect the perceptions and behavior of the customers and other stakeholders of the company. Due to this, change is considered as inevitable in the world of business, because change constitute growth and development. According
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UNDERSTANDING CREATIVE INDUSTRIES. The case of UK Author: Vusal Baghirov E-mail: vusal_baghirov@yahoo.com Mobile: +37060491037 Supervisor: Jekaterina Kartasova Mykolas Romeris University Faculty: Social Technologies Table of contents I. Introduction 1.1. Introduction to research problem. 1.2. Research question. 1.3. Relevance of study. 1.4. Structure of the research work. II. The economy. The creative sector and its spatiality: the case of UK 2.1. Defining Creative Industries 2.2
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Research Paper The experience of ethnic minority workers in the hotel and catering industry: Routes to support and advice on workplace problems Ref: 03/06 2006 Prepared by: Tessa Wright and Anna Pollert (Working Lives Research Institute, London Metropolitan University) Funded by Acas and the European Social Fund For any further information on this study, or other aspects of the Acas Research and Evaluation programme, please telephone 020 7210 3673 or email research@acas.org
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Corporate Residence in the Modern World Name Course 1.0 Introduction This phrase ‘central management and control’ was coined by Lord Loreburn in the landmark case ruling of De Beers Consolidated Mines Ltd v Howe (1906) 5 TC 198 at 213 in the early years of the 20th Century. Case Background Previously, the company’s headquarters was at Kimberly meaning that almost all its general meetings were carried out there. Its main business was Diamond Mining in South Africa which were sold through
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and how it is affecting higher education. The author first reviews the nature of globalisation, and then examines its international impact on higher education development. He contends that globalisation is predominantly economic, and points out that global exchanges in the economic, cultural and educational domains continue to be unequal. At the same time, education is increasingly treated as a business. By exposing the negative side of globalisation and its effects on universities, the author aims
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Andrew Harrison was a Principal Lecturer and Subject Group Leader in economics at Teesside University until August 2010 and has been a visiting lecturer at the Technical University of Košice since April 1993. He has also been a visiting lecturer in Germany, Ukraine and Singapore. Since leaving the full-time staff of Teesside University, he has continued to work as an occasional lecturer and as an external examiner at two other UK universities. He holds qualifications from London, Salford and Leeds
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depend mainly on events in the US and eurozone, writes Chris Giles Meeting of minds: logo for the IMFWorld bank events beginning in Tokyo today Bloomberg Inside » Growth glitches FT specialists report from the eurozone, China, the US and the UK Pages 2, 3 If Obama wins . . . or Romney Some differences seem more symbolic than real Page 4 Cash conundrum The IMF and World Bank have plenty of money but face new challenges Page 5 A threat of double-dip recession is stalking the world
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measures of corporate performance were employed in the current study. ISO registration appeared to be the most significant determinant of corporate performance in the sampled companies. In addition, the results reveal that ROA, EVA, ROS and Inventory are the most significant variables affecting ISO. The findings also revealed that ISO companies out perform non-ISO registered companies. Keywords: Corporate Performance; ISO 9000; Return on Assets; Economic Value Added; Return on Sales; Inventory. 2
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India is a key pillar of global automotive market - policy, actions and strategies of players in India will have a fundamental impact on the global auto landscape 2. By 2015, India will exceed every major European market inc. Germany, France and UK in automotive sales - making India the 4th largest automotive market by volume in the world 3. Over the next 20 years, India will be part of global automotive triumvirate - the global BIG 3 4. In fact, we expect the India automotive sales to exceed
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