of Resources
Resource of Amazon is an intangible asset such as employee, knowledge, and brand name. Amazon gains employees from established businesses in the middle of acquisition process, and transfer to Amazon employees, relocating as working forces of Amazon. These new workforces enable to Amazon to achieve learning effects in many ways and gain synergy. Also, acquisition with small companies
of IFRS on the financial statement can be summarized as follows: (only the accounts that has been changed by the adoption of the IFRS is stated)
The statement of financial position
as of 1 JAN 2008 (transition date) (in number of thousands of won)
accounts K-GAAP Effect of the adoption of the IFRS K-IFRS
Investment on subsidiaries 6,553,113 397,357 6,950,470
Intangibles - 1,384,221 1,384,22
of completion method is not applicable
3. Defined benefit pension accounting
4. Cannot offset the prepaid cigarette tax expense with cigarette tax
payable; both assets and liabilities have risen by 201,774.
5. There is a number of reclassification among asset classes
- Intangible asset ↑ by \47,937million
- Investment property ↑by \107,331 million
6. Other payable(employee comp
KT&G has decided to early-adopt IFRS. KT&G has organized a Task Force Team to conduct internal training and analyze the effects of adopting IFRS since the government announced the adoption of IFRS. In October 2008, the company has appointed an External Advisor to analyze the main differences between IFRS and K-IFRS as the first-phase preparation. In the second-phase preparation, KT&G established
a. Principal activities of Shinsegae
Shinsegae is a company that performs distribution, mainly. Distribution is an activity that the goods are exchanged and distributed in many stage from a manufacturer to a consumer. That is, distribution companies take a role as a broker which is buying the goods from manufacturer in the cheapest price and supplying to a consumer who uses them.
Shinsegae is
1) 균형성과표란?
균형성과표는 조직의 전략을 실행함에 있어서, 그 성과실행과정을 관리하기 위하여 도입된 성과측정 방법이다. 이 균형성과표는 재무적인 목표의 달성만을 목표로 하지 않는다. 이것은 재무적 성과뿐 아니라, 비 재무적인 목적 또한 강조한다. 재무적 측면이 단기적 이익을 강조한다
I. Introduction of the Project
i. The reasons for selecting companies
For this project, our team has chosen two major airline companies in the United States which are American Airlines and Delta Airlines.
Since 2000, in airline industry, there were many kinds of market environment’s changes which are related to the world economic crisis, the sharp rise of oil price and the threat of terr
1. Introduction of the project
1) Purpose of project
Through the project, we want to build extensive knowledge about cruise industry and accounting analysis (common size analysis, comparative analysis, and ratio analysis). We believe that the project makes us accounting experts.
Cruise Industry has grown and continues to grow enormously in scale. It is frequently regarded as a small but sig
Summary
This report is the review of UNIQLO, a leading casual apparel retailer in the world. UNIQLO is known for its high quality, fashionable clothes and affordable price. This report will discuss the reasons behind UNIQLO’s success, popularity and how it makes use of Information Technologies to compete among its competitors. This report is to examine the organization structure, value chain a
1. Introduction of UNIQLO
1.1 Company Overview
Name : FAST RETAILING CO., LTD.
Established : May 1, 1963
Head Office : 717-1 Sayama, Yamaguchi City, Yamaguchi 754-0894, Japan
Tokyo Office : Midtown Tower, Akasaka 9-7-1, Minato-ku,
Tokyo 107-6231, Japan
Number of Full-time Employees (Consolidated) : 15,915 (As of February 29, 2012)
Paid-in Capital : 10,273 million yen
Number of I