investors to understand how a company's operations are running, where its money is coming from, and how it is being spent.
Due to the accrual accounting, the income statements released each quarter may not necessarily reflect changes in their cash positions. For example, if a company lands a major contract, this contract would be recognized as revenue (and therefore income), but the company may
★ Basic history of Russia
Expansion of the Russian State(14-15th cent)
Reach its Greatest Size (1914, before WW1)
The Great Russian Revolution(1917 Russian monarchy was overthrown by Bolsheviks)
World First Communist State (1922, the Union of Soviet Socialist Republics was formed )
USSR Broke Up(1991)
B. Political economy
plans of each selected company).
And then, we are going to analysis Financial statement such as Common-size and Comparative analysis. Also we will analysis Firm performance measure, it will include market-based firm performance measures, accounting-based measures, leverage measures, liquidity measures.
At last, we will make our recommendation for investors rely on our analysis.
II. Industry Analysis & Company Analysis
1. Industry Analysis – Casino Industry
Today, casino is not just gaming. Gambling is a business, a very big business. To access to casino in business term and to analyze finance information and tendency of them, we need to know about casino industry first.
1) Concept of casino
Casino is a kind of game to win or lose money using something va
Integrators of talent of others
Finance resources (their own)
Promotional efforts through social networks in their roles as
crowd-funding participants
‘Post-materialist values’ (Ingle hart, 1990)
pursuing the value of amusement,
a wish to fulfill
a feeling of fruitfulness
right above. In conclusion, liquidity ratios consist of current ratio and quick ratio is gradually decreased so they need to raise liquidity little bit.
(3) Account receivable turnover
Account receivable turnover = Net credit sales / average accounts receivable
Year 2009 2008 2007
turnover 3.75 4.78 3.40
Account receivable turnover shows portion of account receivables to sales revenue.
전자상거래에 대한 정의는 학자마다 약간씩 차이점은 있으나, 미 국방성에서 정의하고 있는 개념이 가장 보편적으로 받아들여지고 있다. 미 국방성은 전자상거래는 종이 문서를 사용하지 않고 전자문서교환, 전자우편, 전자게시판, 팩스, 전자자금이체(Electronic Fund Transfer) 등과 같은 정보기술을 이용한
Ⅰ. 서론
1. 지적재산권의 정의 및 종류
ㄱ. 정 의
세계지적재산기구(World Intellectual Property Organization: WIPO)는 지적재산권(Intellectual Property Right)을 “문학, 예술 및 과학작품, 연출, 예술가의 공연, 음반 및 방송, 인간노력의 모든 분야에 있어서의 발명, 과학적 발견, 공업의 장, 등록상표, 서비스, 마
(영국)
1624년 세계 최초의 특허제도인 ‘전매조례’
(미국)
1790년 특허법을 제정
(우리나라)
1908년 칙령 제196호의 특허령 제정으로 특허제도가 도입
1977년 특허청 개청, 당시 산업재산권 2만 5천 여 건에 불과
작년 우리나라 산업재산권(특허권ㆍ실용신안권ㆍ디자인권ㆍ상표권의 총칭)의
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