meeting of stockholders. The stockholders have to concern the dividend distributed as their own share. Moreover, since the global financial crisis the management focusing on shareholder’s benefit is well on the way to establishing itself with reforming systems and carrying on the movement of small sum stockholders. However, despite trying to these reform corporate governance and the reformation
meet their obligations, or a plan to sell the business as a going concern rather than liquidate assets. The plans usually contemplate the sale of some assets, forgiveness of some debt, and a generous repayment schedule over time. Things rarely work out well for the debtor, and the vast majority of Chapter 11 cases either result in the largest lender owning the company at the end, or the company
meet short-term debt obligations; the higher the ratio, the more liquid the company is. Current ratio is equal to current assets divided by current liabilities. Digital Cube's figure is higher than Cowan's in 2006. But, Digital cube's current ratio decreases -33.6% [=variation:(2007ratio-2006ratio)/2006ratio)] in 2007. And Cowan's current ratio increases 35.63% in 2007 although in first time it i
1.About Hyundai Mobis
Founded in 1977 -> World’s top container producer
Financial Crisis in the late 1990s -> Redesigned itself to auto parts specialist
In 2000 -> Renamed as Mobis and became the biggest automobile parts company in Korea
In 2009 -> Joined with Hyundai Autonet
Mobis’s Vision
“Becoming a Global Top 5 in the automotive parts industry.”
There are four research areas
▶ 가결산(假決算; provisional settlement of accounts)
정규적인 회계기일이 아니고, 회계기간 도중에 가(假)마감으로 행하는 결산을 가결산이라 한다. 신설법인이 아닌 법인으로서 직전연도 납부세액이 없거나 또는 법인이 원하는 경우 가결산에 의해 법인세 중간예납을 할 수 있다.
▶ 가계정(假計定; temporar