standards towards an expected loss (EL) approach. The Committee strongly supports the initiative of the IASB to move to an EL approach. The goal is to improve the usefulness and relevance of financial reporting for stakeholders, including prudential regulators. It has issued publicly and made available to the IASB a set of high level guiding principles that should govern the reforms to the replac
I. Dirt Bike Cases
1. How much data should Dirt Bikes collect on visitors to its Web site? What information could it discover by tracking visitor’s activities at its web site? What value would this information provide the company? What are the privacy problems raised by collecting such data?
Dirt Bikes는 사이트 방문자의 기간별 접속횟수, 자주 이용하는 카테고리, 정
1. Introduce
A. National protection for the disabled is a national challenge. In Article 34 Section 5 of the Constitution, Protection of the country for the physically challenged are defined.
In 1981, The legislative history of disability policy in Korea as "Physically and Mentally Disabled Welfare Law," was began. And in 1990, "Disabled Employment Promotion Act" (13/01/1990) has been establish
Introduction
Germany - Hamburg
Rental a infant wear company
Inefficient
Rapid growth
High-priced item
What Service?
Save the money
Rental a infant wear
EUR 17~24 for a month
Save the shopping time
- Deliver to home by phone call
Natural ingredient
9~10 kind of set items
Various design and color
Table above notice not economically active population is rise gradually 2000 is 14million and 2009 is 15million. People who just rest population which contained not economically active is gradually rise. (2003 is nine hundred thousand and 2009 is 1million and four hundred thousand)
People who prepare getting job is also rise rapidly rise. People who prepare getting job is after graduate college
3. 사회갈등과 기업의 역할
과거 사회갈등을 해소하는 기능을 담당하던 주체는 정부였고 계층 간 갈등을 푸는 수단은 복지(Welfare)였다. 이에 따라 전 세계의 장부들을 계층 간의 타협을 이끌어내는 방안의 하나로 다양한 방식의 복지정책을 채택하여왔다. 하지만 현재 복지국가 패러다임을 가장 먼저
(1) Commercial Banks
influential through lending practices and providing information to small and medium sized enterprises
(2) Investment Sector
can influence over large companies
(3) Insurance Sector
have influence by pricing various types of environmental risk and to help pay for environmental damages
(1) Framework to develop new services
(2) Risk management capacity
(3) Access to
(1) What is material?
Certain provisions of the SEC apply only to matters that are “material” to the financial condition of the company. Therefore, interpretation and application of those provisions relates to the issue of “what is material”.
Item 101 of Regulation S-K requires that companies must disclose material effects that compliance with environmental law will have on earnings, c
raise liquidity little bit.
(3) Account receivable turnover
Account receivable turnover = Net credit sales / average accounts receivable
Year 2009 2008 2007
turnover 3.75 4.78 3.40
Account receivable turnover shows portion of account receivables to sales revenue. The account receivable turnover ratio goes up and down during last 3 years so the liquidity looks like instable.
(4) In