会计与营销

This study identifies upcoming trends for XBRL (Extensible Business Reporting Language). While most of the articles focus on technological aspects such as ontology and software engineering this article relates to accounting-related aspects of the taxonomy. The taxonomy can be regarded as a main cornerstone of each XBRL financial reporting submission. As taxonomy do not develop standards, laws and regulations newly, they only derive standardized reporting elements the current landscape of taxonomy is still characterised by multiple heterogeneous taxonomies. Based on the harmonization requirements and requests from regulators for better comparison of financial reports among peers, it can be concluded that taxonomies will adapt and merge to each other. In an endgame scenario it is probable that only one taxonomy remains and prevails.

This research project addresses the issues of marketing expansion strategy and its effectiveness with regards to PPL Shipyard Pte Ltd, Singapore within the backdrop of the oil rig industry in Singapore. The project will focus on the expansion methods of globally expanding the company’s products and services, namely the expansion of itsoffshore rig designing abilities, rig building capabilities and repair operations. The company was chosen for due to the author’s affiliation with the company and that it is a well-known establishment under its parent company, Sembawang Corporation, which is well known in Singapore for its purview of products and services in the shipping andengineering industry. The literature previews Singapore’s oil rig industry and its global growth. The report will primarily focus on the strategic perspective of the marketing department with regards to identify the marketing expansion strategies using the Ansoffmatrix framework, being the most popular framework for marketing expansion, as well as other related strategies. The research is based on quantitative analysis based on data collection. Summarizedstatistical results of the secondary research has shown that marketing expansion had evolved in a dramatic way and has become a strategic notion for most companies in modern society, especially in the oil rig industry. Further analysis through the BCG group matrix and critical success factors of project expansion and tabulated data will provide further insights. Marketing in a global economy has had a major impact on the oil rigs industry, being one of the largest and fastest growing industries in the world. Marketing expansion had a particular impact on the business because it provides unique opportunities for growth and interaction between partners, suppliers and customers no matter how distant they may be.

Consumption of its way on the incidence of many physical illnesses opens. However, according to statistics available per capita consumption of this nutrient among Indian is well below the world average that this rate of prevalence of diseases such as osteoporosis, calcium deficiency and many other diseases among Indians enhances the frequency of losses and losses for the country. Though very heavy losses and calculate an integral charges physical and mental growth can be accounted for essentially not. Due to this short introduction to the need for extensive research in order to check the effects of various factors on consumer behaviour mechanism dairy products is inevitable. In line with this study it was felt necessary to do. This research attempts to answer this question is the impact of marketing milk factors (income, familiarity with various types of dairy products, easy access to milk, packaging and the importance of awareness of the benefits of milk) on the mechanisms and behavioural mechanisms people use this product what. This research on the topic was above 250 citizens and consumers of milk in the city of Mysore in India (for example) that were selected by stratified random, was examined. The results showed that the above factors and determine the main factors in the marketing and consumption of dairy products.

The essay discusses the American doll, Barbie within a global marketing perspective. It will summarize the main points of the case and explain how the material in the global marketing review relates to the case. The issues to be discussed will involve Mattel’s global marketing strategy for Barbie and its success. This will be negotiated with its brand strength as well as its icon status and how to create more marketing opportunities and turn the sales around in the US. These issues will also be taken from the perspective of the local Middle East culture when Mattel goes global in search for a befitting cultural nuance from its customers as well as seeking the perfect media response. The essay will also highlight the future suggestions for the product and the company.

Expansion of business environment in 1990s changed the financial set up of India from the conventional
bank based borrowings to market based one. This necessitated companies to address global stakeholders. The regulatory requirement of different countries also necessitated companies to do multiple reporting i.e., one as per home country standard and the other as per the host country standard. To avoid multiple reporting and to address global stakeholders, a uniform system of reporting was felt necessary to facilitate comparisons, which resulted in the establishment of International Accounting Standard Board (IASB) which issued International Financial Reporting Standards (IFRS). Financial reporting is to present financial information about the status of a company which is used by the stakeholders before any decisions are made with regard to investment, finance, dividend etc. Users of
financial reports are; investors, creditors, employees, customers, competitors, government, public etc. and purpose of usage of these reports differ from person to person. Certain Indian companies having listed in foreign stock exchanges are reporting IFRS voluntarily in their financia statements. The present study tries to understand the impact of this voluntary adoption of International Financial Reporting Standards on the financial decision makers, through a case analysis of Wipro Ltd. The analysis compared the major financial parameters under IFRS and Indian GAAP as reported by Wipro Ltd. for a period of four years from 2009-10 to 2012 - 13. The results postulate an increase in liquidity ratio; equity ratio; interest coverage ratio; marginal increase in debt equity ratio; and no significant increase in profitability ratios except net profit ratio which rose marginally in the year 2013. Overall the results indicate that the adoption of fair value accounting and strict requirement in adhering to accounting standards have strengthened the financial indicators and provided the decision makers a transparent,
true and fair accounting highlighters.

The study aims to evaluate the impact of Akaki small scale irrigation scheme on household food security of smallholder farmers. Out of 700 farming households with systematically stratified random sampling technique, this causal type of study analyzed 246 household survey based primary data (personal interview questionnaire ) with inferential statistics (Heck man two stage). It shows that food security is not as such observed in the study area. At 0.05 probability level; sex, land size (ls), educational level (ed), off farm income (offarmi), irrigation experience (exep) and distance from home to water source (dhomeland ) are significant correlates of food security with respect to the three food security indicators (food consumption expenditure score, copying strategy index and dietary diversity score). At 0.05 probability level; sex, off farm income (offarmi), irrigation experience (exep) and distance from home to water source (dhomeland) are statistically significant determinants of the joint indicators and they reliably predict participation in small scale irrigation scheme, citrus paribus. Collective action among governments, NGOs and farming households on flood control and market linkage (perfect information on price of their product) should be taken to let farming households harvest two times per year and prosper.

The study is held to observe the impact of Management including Management levels and decision making on the growth of small firms. Study area is South Punjab (Pakistan). Small firms have no proper firm structure, they do not follow the formal rules to run the organization. Inspite of this, these firms are growing rapidly. If these firms have effective management levels and rational decision making than the firms will grow rapidly. The results show a significant increase in growth by using rational decision making and having effective management levels. Statistical results show that if we spend 1% on independent variable, than it shows an 80% increase in dependent variable.

Abstract The purpose of this report is to describe Baosteel Group Corporation, a Mainland Chinese organization that manufactures steel, and to address the impact of external and internal factors on the organization and its iron and steel industry. The study will further take into account the issues of changing competitive environment with regards to; strategic analysis of the theme influencing policies and decision making; evaluation of the effectiveness of the organization in the industry; demonstration in the form of recommending organizational improvements through strategic options that achieve the overall corporate objectives. Alas, due to the lack of thorough primary research, some of the secondary data provided are given by the Chinese authorities may lack precision and accuracy due to political sensitivities. It is also difficult to predict the real threats and opportunities with such indicators as China is still new to global trade, and any responses are limited and inexperienced. Any suggested analysis would be outdated as the changing legal and business environment is dynamic, and failure to uphold the latest practices towards these frameworks would be detrimental. With compelling unpredictable forces from overseas competitors that have consolidated their business, formed alliances and mergers, Baosteel should nonetheless adopt and evaluate key success factors and realistic strategies such as; good leadership, willingness to change, integrative expansive roles; environmental sustainability; advanced technologies, incentivised welfare for employees, to maintain its effectiveness to the regional and global responses. All strategic efforts will be made to ensure that Baosteel, focused on its diversification and differentiation strategies, keeps developing along the lines of scientific development, new industrialization mode and sustained long-term growth and greater benefits for the shareholders, the customers, the employees, the suppliers and the community.

The essay addresses the corporate social responsibility programme of SingTel (Singapore Telecommunications), a “Touching Lives Fund” initiative, which will serve as the chosen CSR (Corporate Social Responsibility) programme to describe, explain, justify and assess ethical decision making and behavior within the programme. It will also highlight the author’s interests, body of knowledge and reflective ability to discuss these ethical issues. SingTel is the largest telecommunications network in Singapore and in Southeast Asia. It has a combined mobile subscriber base of 185.3 million customers from its own operations and regional associates. SingTel has expanded aggressively outside and holds shares in many operators, such as Australian Optus and Cable and Wireless. Literally, almost everyone in Singapore would have a service account with SingTel some time or another. The SingTel “Touching Lives Fund” programme is a fund-raising instrument under SingTel. It was initiated in 2002 for the purpose of raising donations for 30,000 less privileged children and youths aged 2 to 25 by funding programmes such as training and special education, school social work and counseling of youth from families facing problems and other socially-related issues. Till now, the programme has received S$12.8 million from all kinds of donors and given to charities. These donations are driven from various activities held in tandem to its objectivesof raising millions-for each year. According to SingTel, the activities entail the following: SingTel matching dollar for dollar on Flag Day involving all of SingTel employees and their family members; Charity golf events and walks supported by business associates; Customers that use SingTel’s allocated services raise funds; SingTel giving a dollar for every kilogram of old phone directories that were recycled.