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]
of times you would hum the songs without noticing. And you would recall the product. The example above is Samsung Life's ads.
The last way of making stimuli by pleasant is using humor. Although roughly one in five ads contains humor, some are more successful at getting viewers to laugh than others.
II. Advertisement Examples
1. Why we have chosen Beer advertisement for research?
the net cash flow in the CFS from one year to the next should equal the increase or decrease of cash between the two consecutive balance sheets that apply to the period that the cash flow statement covers.
e. Check the main accounting policies of your company. Choose one interesting/doubtful accounting policy. Then, comment on the chosen accounting policy.
of three
of borrowing from the bank. Also, cash flows from investing activities suggest that they should restrain themselves from over-investment.
E. Check the main accounting policies of KAL. Choose one interesting/doubtful accounting policy. Then, comment on the chosen accounting policy
I. Main accounting policies
We could find the main accounting policies of KAL by looking into its footnotes
of problem definition
a Problem statement
경북 봉화군의 농가마을에서는 가을이 되어 농작물 수확기를 맞아 멧돼지와 그 이외의 들짐승들로부터 농작물의 피해가 심하다. 들짐승들이 밭에 자주 침입하여 농작물을 파헤치고 심지어 주민들에게 까지 위협을 주고 있는 상황이다. 계속되는 주민들의 피해 속에서
difficult and the basis of the budget is
weak.
Random budgeting possible
Personal values of decision makers
Undermines the rationality and feasibility
Lack of Data
Start every thing in zero base
Have to use own criterion
Rationality in budget decision ranking decrease
Short term of view
Decision is made by revision every year
Can not swear the future ofchosen packages
Ⅳ. 본문 강독
1. Narrating the Nation : An Imagined Community
National cultures are composed not only of cultural institutions, but of symbols and representations.
민족 문화는 문화 제도와 상징과 재현들로 구성되어 있다.
A national culture is a discourseㅡa way of constructing meanings which influences and organizes both our actions and our conception of ourse
1. Martha and the Trap-Ease America investors believe they face an once-in-a-lifetime opportunity. What information do they need to evaluate this opportunity? How do you think the group would write its mission statement? How would you write it?
1) Information which they need to evaluate this opportunities.
현재 많은 어려움을 직면한 Trap-Ease America는 그들이 얻은 기회의 가
Question
Should we introduce
“Strategic Management Accounting”
even though
the core ideas have not been
sufficiently developed
and
SMA has little practical applicability?
.
.
.
Characteristics
It helps managers to make managerial decisions easily
Implementing ofchosen strategies setting up control systems
Interactive communi-cation process both within the organi
of all candidates running for a given office and allows the voter to select any candidate for any office.
Australian ballots are all identical, making it hard to observe who votes for which party.
• Where : Electoral Districts
Single-member district - An electorate that is allowed to elect only one representative from each district; the normal method ofrepresentation in the United