SMASMA has a variety of features against traditional system because it was developed to make up forthe established system. SMA could be identified two important points.
First, it is a new approach of existing accounting system. In fact, SMAis not technical, but conceptual. SMA focuses on regarding an accounting process as competitive, long-term, strategic and external thinking.
(Up) Schematic diagram of apparatus used for RIE in semiconductor processing.
(Right) RIE system from Eidgenossische Technishe Hochschule Suiss Federal Institute of Technology
(http://www.ifm.ethz.ch/mems/eq_rie.htm
Wafer가 놓이는 전극에
RF전압을 인가하고, 공정압력을
낮게 유지하여 Plasma 중의 양이온이
Plasma sheath를 통해 가속되게
함으로써
II. ASO titer
<임상적 의의>
Group A 연쇄구균이 생성하는 용혈소에 대한 항체로서 Group A 연쇄구균의 감염과
밀접한 관계가 있으므로 ASO titer는 rheumatic fever나 사구체신염 등의 경과 관찰에 이용된다.
<증가를 보이는 질환>
Group A 연쇄구균증, 급성류마티스염, 급성사구체신염, 성홍열, 급성편도염
to turn into exposed receivables.
Some subsidiaries of Xerox throughout Latin America was found to have exposed receivables, andthe reason for this could be because ofthese faulty accounting procedures for recognizing rentals as sales. One major problem that could be caused by excess of exposed receivables is that the company can face liquidity problems. A drop in account receivables implies
to turn into exposed receivables.
Some subsidiaries of Xerox throughout Latin America was found to have exposed receivables, andthe reason for this could be because ofthese faulty accounting procedures for recognizing rentals as sales. One major problem that could be caused by excess of exposed receivables is that the company can face liquidity problems. A drop in account receivables implies
and operates a single format which increases operating expenses. Such choice of outsourcing all production is reflected in a relatively low PPE to sales ratio of 15.5% which contributes to higher capital turnover, andthereby, higher ROIC. On the other hand, Inditex which sticks to vertical integration needs its own production plants and such need is reflected inthe higher costs for physical ass
is a saying; “When in Rome, do asthe Romans do”. When in China, businesses need to remember that guanxi isin higher priority than the law is. Even illegal processes can be done through guanxi. It is explained well inthe case of using the old Chinese characters in advertising which is banned by government and closing down Bund boulevard where is always crowded for making the shoot.
As an
in Exhibit 1 for each year. Is this appropriate? Explain.
In Exhibit 1, there are three probability of annual sales; 1,350,000lbs whose probability is 0.1, 1,650,000lbs whose probability is 0.6 and 2,250,000lbs whose probability is 0.3. Among three cases, the accountants use 1,650,000lbs, which isthe “most likely” sales projection and hasthe highest probability, to calculate the estimate
명확화 하고 비용을 살펴보는데 엄청난 정도의 시간을 들인다. 대체 가능성을 조사하는데 있어서, 경제학자들은 한계 상황에서의 비용과 효익을 살펴보게 된다.
9. The menu oftopics to which we can apply economic analysisis endless.
우리는 경제 분석을 적용할 수 있는 화제의 메뉴는 끝이 없다.
Summary 2
The Vienna Convention is a treaty concerning the customary international law on treaties between states. It codifies some groundwork ofinternational law trying to protect the ozone layer. The US wasthe one the biggest producers and consumers of chlorofluorocarbons (CFCs) destroying the ozone layer, accounting for 40% ofthe whole world. However, since 1978, the US has banned the use of CFCs in