서론
1. 금융위기와 공정가치 회계
최근 글로벌 경제가 회복세를 보이면서, 세계 각국에서는 자국의 실정에 따른 출구전략의 시행에 대한 논의도 진행되고 있다. 그러나 여전히 대공황 이후 최악의 경기침체를 야기한 미국발 금융위기의 원인을 두고 갑론을박이 한창이다. 주요 원인이 무엇으로
1. What is public enterprise?
* Definition
Public enterprise means corporate economic entity that all assets owned by the Public and registered according to law.
Public enterprise has both characteristics of profit-making corporate and public corporate as a form of Production and operation organization. The pursuit of profit reflects the preservation and appreciation of public assets. The publ
‘Asiana Airlines’
Asiana Airlines is started domestic private flight company at 1988. Asiana Airlines had been grew as convenient schedule and originality service. Now, Asiana Airlines is representing of Asia.
Last 2003 year, Asiana joined ‘Staralliance flight’, which is company of the biggest of world. So is offering variety and good flight service to customers. Finally the total sa
1. Introduction
Nomura group
The Nomura Group (野村グループ, Nomura Gurūpu?) formerly Nomura zaibatsu (野村財閥) is one of the major industrial and financial conglomerate groupings of Japan. Osaka Nomura bank was founded by Tokushichi Nomura II in 1919 after many successful business ventures and established on the Mitsui zaibatsu model. Like the majority of Japanese conglo
4. 감독 및 규제 미흡
자산유동화에 따른 위험의 성격과 규모가 제대로 파악되지 않고 계속 재생산 되면서 레버리지가 크게 증가하게 되었느나 이에 따른 리스크관리를 위한 감독체계가 미흡했다. 또, 금융의 글로벌화로 인해 미국 서브프라임 모기지채권을 기초로 한 MBS, CDO등에 대한 손실이 자국 내
1.3. The fall of Arthur Anderson accounting firm
Arthur Anderson was the auditor and consultant of Enron. However it overlooked the corrupt accounting practice of Enron, which was one of the main reasons of the crisis. After the Enron scandal, Andersen lost its major clients and got accused by its negligence in auditing Enron.
1.4. Mid- and long-term impacts on American energy industry
After E
E. Check the main accounting policies of NHN. Choose one interesting/doubtful accounting policy. Then, comment on the chosen accounting policy. More specifically, is it too aggressive, too conservative or reasonable in terms of the effects on the related accounting information, such as net income, ending balance of account receivable, etc.?
(1) revaluation of fixed assets
[as of 30.9.2009]
Ⅰ. 독일의 임금채권보장제도(임금채권보호)
1. 제도개요
1974년 임금채권보장제도가 시행되었으며, 이는 근로자에 대한 급부의 하나로 ‘사용자 지급불능 발생시 체당금’이 사회법전 III에 규정되어 있다.
1) 적용범위
1인 이상의 근로자를 사용하는 모든 사업장이 적용대상이 되지만, 파산의
A. Parts of Your Body
1. ears 2. hands 3. nose 4. mouth 5. feet 6. hip 7. breast가슴
B. Inside Your Body (신체내부)
1. lung폐 2. stomach위 3. heart심장 4. muscle근육 5. kidneys신장 6. intestines창자 7. brian 뇌 8. liver간 9. throat목구멍 10. blood vessels혈관
C. Head (머리)
1. hair머리털 bald head대머리 2. forehead이마 3. eyebrow눈썹 4. mustache콧수