I. Introduction
1. Purpose of the Project
The purpose of this our group was to analyze two similar hospitality companies by using tools learned in accounting class. Based on annual reports of two companies, our group members learned how the terms learned in class is actually used in the report. We hope to understand how certain variation affects accounting items and identify why certain does
of market environment’s changes which are related to the world economic crisis, the sharp rise of oil price and the threat of terrorism. It has brought low cost Carriers (LCCs) to the market, they have grown seriously fast.
Therefore, full service carriers (FSCs) have started undergoing a crisis caused by them and losing their customers a lot. In the United States, since few years ago, LCCs
of Commerce)는 초기에 정형거래조건(trade terms)의 다양성을 통일하기 위한 계획을 세우고, 이후 수십 년 동안 다양한 실행 수단을 통해 이 목표를 달성하는데 공헌하였습니다. 이러한 노력의 결과로 1936년에는 통일규칙인 인코텀즈1936이 등장하였습니다. 그 후 1953년, 1967년, 1976년, 1980년, 1990년, 2000년, 2010년
I. Introduction of the Project
1. The Reasons for Selecting Companies
For this project, after discussion our team has chosen two major airline companies in the United States which are Delta Airlines and Hawaiian Holdings.
Why we selected this industry because it is very interest part for hospitality industry and they are very famous companies in the United States. When we finished final proj
Article 1 Application of UCP 600
The Uniform Customs and Practice for Documentary Credits, 2007 Revision, ICC Publication no. 600 ("UCP") are rules that apply to any documentary credit("credit") (including, to the extent to which they may be applicable, any standby letter of credit) when the text of the credit expressly indicates that it is subject to these rules. They are binding on all parti