The increased speed and mobility of business activities and cross-border transactions resulting from internet usage has particular implications for applying transfer pricing methods and for taxing business profits. This book presents a two-part look at existing OECD positions on these issues.
Timothy Sykes, CEO và là nhà đồng sáng lập nên Profit.ly chia sẻ những lời khuyên quý giá đã giúp anh học cách đánh giá thất bại (và giữ thái độ khiêm tốn).
Timothy Sykes, CEO kiêm người đồng sáng lập nên Profit.ly. Bạn có thể thấy không có nhiều doanh nghiệp mới trong lĩnh vực kinh doanh chứng khoán, có lẽ là vì các doanh nhân có quá ít thời gian và năng lượng còn lại sau công việc hằng ngày.
Essays in the Economics of Education and Non-profits A second possible source of bias in 1
ϕ is economic. There is some evidence that the
educational labor market is more liquid in MSAs that have many districts competing for
teachers talent than in those with more concentrated governance (Luizer and Thornton,
In Profit and Loss, Mises explains how cost accounting is the critical institution that ferrets out social waste and ensures that resources are directed to their most highly valued ends, and how entrepreneurs respond to price signals. His presentation is systematic, relentless, and logical — Mises is capable of nothing less.
In a compelling blend of narrative history and social analysis, Prophets and Profits contributes to the global literature on educational change by analysing the impact of both managerialism and religious extremism on the restructuring of Jewish community schools in Johannesburg. A landmark study in South Africa, this work is also of international interest because it brings together two divergent yet connected tendencies in current educational transformation.
Perhaps more than any other information, managers would like to know the profitability of their products, customers, and other business segments. Accordingly, this appendix provides a coherent framework for measuring profitability. It distinguishes between absolute profitability and relative profitability.
After studying chapter 5, you should be able to: Explain how changes in activity affect contribution margin and net operating income, prepare and interpret a cost volume-profit (CVP) graph and a profit graph, use the contribution margin ratio (CM ratio) to compute changes in contribution margin and net operating income resulting from changes in sales volume,...
This chapter focuses on the steps taken by businesses to achieve their planned levels of profits - a process called profit planning. Profit planning is accomplished by preparing numerous budgets, which, when brought together, form an integrated business plan known as a master budget.
This chapter introduces you to the concepts of economic, accounting and normal profits. It also looks at why perfectly competitive markets are efficient, and why easy entry to and exit from markets is important in perfect competition.
Chapter 1 - Introduction: Why operations management? After you have mastered the material in this chapter, you will be able to: Describe the relationships among value, profitability, cost, processes, and capabilities; describe the components of value; differentiate between the resources that create value; describe the changes in the business environment and the impact they have;...
Chapter 2 - Profitability: Business success from operations success. The main goals of this chapter are to: Understand and describe the concepts of value and profitability, understand and describe the effects operations management has on profitability measures, describe Economic Value Added (EVA), calculate the average level of inventory from a delivery pattern,...
Chapter 17 - Workforce: Optimizing human capital. After reading the material in this chapter, you should be able to: Describe how the workforce contributes to profitability, explain how expectations for employees are increasing, explain the impact the workforce has on value, use the customer experience grid to describe the relationship between customers and employees,...
After studying this chapter, you will know: Explain cost-volume-profit (CVP) analysis, the CVP model, and the strategic role of CVP analysis; apply CVP analysis for breakeven planning; apply CVP analysis for profit planning; apply CVP analysis using activity-based costing (ABC);…
In this chapter, the learning objectives are: Identify the objectives of management control; identify the types of management control systems; explain the objectives and applications of strategic performance measurement in three common strategic business units: cost centers, revenue centers, and profit centers;…
Chapter 12 - Management accounting, cost-volume-profit examined and applied. After completing this unit, you should be able to: Explain the need for planning by management and the control cycle, identify the major difference between financial and management accounting, explain the difference between variable and fixed costs,...
After reading this chapter, you should be able to: Explain the nature of economic rent and how it is determined; describe the loanable funds theory of interest rates; demonstrate how interest rates relate to the time-value of money and vary based on risk, maturity, loan size, and taxability; relate why economic profits occur, and how profits, along with losses, allocate resources among alternative uses; list the share of U.S. earnings received by each of the factors of production.
Chapter 1 "Introduction to governmental and not-for-profit organizations", the goal is for you to learn: Obtain an overview of financial reporting for nonbusiness entities, distinguish between private and public sector organizations, identify the sources of authoritative accounting standards for various public and private sector organizations, define the 11 fund types used by state and local governments.
Chapter 10 - Accounting for not-for-profit organizations. In this chapter students will be able to: Distinguish not-for-profit organizations (NFPs) from entities in the governmental and commercial sectors of the U.S. economy, identify the authoritative standards-setting body for establishing GAAP for nongovernmental NFPs, explain financial reporting and accounting for NFPs.
Chapter 11 - College and university – Private institutions. In this chapter students will be able to: Apply the accrual basis of accounting in the recording of typical transactions for a private not-for-profit college or university, prepare the financial statements for a private not-for-profit college or university, identify the various types of split-interest agreements and describe accounting practices for each.