(1) What is material?
Certain provisions ofthe SEC apply only to matters that are “material” to thefinancial condition ofthe company. Therefore, interpretation and application of those provisions relates to the issue of “what is material”.
Item 101 of Regulation S-K requires that companies must disclose material effects that compliance with environmental law will have on earnings, c
the trend of customer’s
needs and emphasized the designing factor. With the already existing customer's needs they knew
which aspects had higher values and with the combination of both they succeeded. What makes
KIA Motors different from other companies is that it shows the different development stages ofthe product strategies. With the help of STP, Financial reports, 4 marketing mix ele
(1) Commercial Banks
influential through lending practices and providing information to small and medium sized enterprises
(2) Investment Sector
can influence over large companies
(3) Insurance Sector
have influence by pricing various types of environmental risk and to help pay for environmental damages
(1) Framework to develop new services
(2) Risk management capacity
(3) Access to
the corrupt accounting practice of Enron, which was one ofthe main reasons ofthe 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 Enron crisis, financial institutions raised the rate of interest on loans for energy-related corporations. Traditionally, energy i
Rate of Return on Net sales : Rate of return on net sales is the measure of profitability, and this ratio shows the percentage of each sales dollar earned as net income. Korean Airline’s return(-0.1902) is worse than Asiana’s (-0.0533), but better off than Jeju Air’s (-0.5289).
KAL’s return rate is close to a stunning -20%, and can be considered as being in trouble. But when compare