TEACHING NOTE ORGANIZATIONAL CULTURE AND CHANGE By Romuald Stone, DBA The construct of organizational culture has raised considerable interest of both academics and practitioners in the field of change management. Organizational culture is “derived from the anthropological concept of culture that attempts to explain why people in societies believe and behave as they do.” It has “become a common way of thinking about and describing an organization’s internal world—a way of differentiating
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GM591 Midterm 1. Question: Consider this story that appeared in the August 11, 1998 Wall Street Journal: Work Hard, Play Hard: Employers use fun to boost morale All 25 partners at Certilman, Balin, Adler & Hyman, an East Meadow, N.Y., law firm, are invited to a free conference-room lunch every day. Managing partner Bernard Hyman says the lunches began as a chance to talk business but soon became anticipated social gatherings. “We tell stories, talk about the weekend,” he says, “talk about
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NAME:______SOLUTIONS______ CLASS TIME:_________________ ACC 440 External Reporting II Exam 1 Fall 2013 You are required to work independently on this exam. Please note that there may be several versions of this exam. Guidelines 1. This exam is closed book and closed notes. The primary reason for this approach is that the CPA, CFA and other professional exams that many students will take are closed note. In addition, in many business situations you simply will not have an opportunity to refer
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Subject: Course Project Date: Friday, June 21, 2013 Title: Synergizing North American Energies Eric Hodge PO Box 20157, El Sobrante, Ca. 94820 Houseofcarpets11@cs.com 510.237.4447 Instructor: Michelle Branner About us: North American Energies founded in 2008 is headquarted in Richmond, California. NAE has 100 employees and 5 locations in the US and Canada, and is a privately held corporation. Overview of Organization North American Energies (nae) is a 5 year old company that supplies
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Amortization of net gain (6) Pension expense $250 * (10% x $2,400) – (9% x $2,400) Requirement 2 Pension expense (calculated above) 250 Plan assets (expected return on assets) 240 Amortization of net gain–OCI 6 Amortization of prior service cost–OCI 25 PBO ($310 service cost + $161 interest cost) 471 Plan assets 245 Cash (given) 245 The amortization amounts are reported as other comprehensive income in the statement of comprehensive income.
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Distinguished speakers, guests, ladies and gentlemen, Assalamu ‘alaikum and a very good morning. 1. It is my pleasure to welcome all of you to our 5th International Islamic Capital Market Forum. I wish to express my appreciation to all of you for taking time off from your busy schedules to join us today. To all our distinguished speakers, thank you for graciously accepting our invitation to share your thoughts and views at this Forum. 2. Much has been said and continues to be said about the foothold
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Chapter One: The Canadian Financial Reporting Environment Accounting is the identification, measurement, and communication of financial information about economic entities to interested persons. Stakeholder Investors/creditors Management Securities commissions and stock exchanges Analysts and credit rating agencies Auditors Standard Setters Various What is at stake? Investment/loan Job, bonus, reputation, salary increase, access to capital markets by company Reputation, effective and efficient capital
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Chapter 10 Accounting for Derivatives and Hedge Accounting IFRS 9 defines a derivative as a financial instrument or other contract within the scope of IFRS 9 that meets three criteria: 1. Its value changes in response to a change in an "underlying". The underlying can be the price of a commodity, such as soybeans, or a financial instrument, such as a fixed rate bond. It can also be a rate such as a foreign exchange rate or a specified interest rate, for example, the London Interbank Offer Rate; It
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Advanced Financial Accounting Unit 3 Solutions Solution to question 1 1. Prepare the equity accounting entries for 20x5 EA1: Recognize share of post-acquisition R/E of A Dr Investment in A 21,000 Cr RE RE of A as at 1 Jan 20x5 RE of A as at date of acquisition Change in RE 30% Share of A's change in RE 21,000 100,000 30,000 70,000 21,000 EA2: Recognize share of impairment loss on intangible asset (note a) Dr RE 4,800 Cr Investment in A 4,800 (30% Asso x 50% impair x (1-20% tax) x 40K)
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저원가 실현을 위한 웨이퍼 신기술 동향은? 2010년까지 급성장해 왔던 태양광 시장은 유럽의 보조금 축소, 글로벌 금융위기로 다소 주춤한 상태이다. 수요감소와 더불어 과다한 생산라인 투자로 인해 모듈 가격이 매년 급격히 감소하고 있으며 결정형 태양전지의 주요 부품인 웨이퍼 가격 또한 금년에 30%이상의 급격한 하락을 보이고 있다. 일부에서 하반기 태양광 시장을 낙관론적 행보를 예측했으나 상반기의 분위기가 지속적으로 이어질 것으로 보이며 모듈을 비롯한 모든 원재료 가격은 하락은 지속될 것으로 보인다. 이러한 상황에서 효율향상을 위한 신기술 개발과 원가 개선을 통한 가격 경쟁력의 확보는 업계의 존폐를 판가름 하는 중요한 사안으로 떠오르고 있다. 특히 태양광 밸류 체인중 웨이퍼의 경우 제조원가중 폴리실리콘 가격이 50~60% 를 차지하므로 수직계열화를 이루지 않은 경우 원가에 대한 부담이 상당히 커지고 있는 추세이다. 태양광 원가구조, 수직 계열 중국업체와 일반 업체 대비 약 30%
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