International Accounting Standards Board

calculates an average cost based on the costs allocated to each user as first the primary user, the second-ranked user, the third-ranked user, and so on. 15-10 All contracts with U.S. government agencies must comply with cost accounting standards issued by the Cost Accounting Standards Board (CASB). 15-11 Areas of dispute between contracting parties can be reduced by making the “rules of the game” explicit and in writing at the time the contract is signed. 15-12 Companies increasingly are…

banking centres & 14 branches. The premier centre is situated in the heart of the city. HSBC is the number one financial organizations in Srilanka who has the highest capital strength among the private banks. The main competitors of the HSBC are the Standard Charted Bank & Commercial Bank. In addition to that there are number of local government banks... The SWOT Analysis of HSBC Sri Lanka. The Strength: • HSBC (The Brand name) is a multinational…

According to Barry M. Richman and Melvyn Copen “Environment factors of constraints are largely if not totally external and beyond the control of individual industrial enterprises and their arrangements. These are essentially the ‘givers’ within which firms and their managements must operate in a specific country and they vary, often greatly from country to country.” According to Glueck and Jauch “ The environment includes outside the firm which can lead to opportunities for or threats to the…

these usually require the party claiming force majeure to serve notice to the other party and use all reasonable efforts to correct the situation as promptly as possible; • examples of events which constitute a force majeure event: this is usually a standard list and may be exhaustive or non-exhaustive; however, some jurisdictions have a broader list of examples than others;…

What are the three elements of the triple constraint and why is an understanding of their relative weight important in exercising control over a project? The term ‘triple constraint’ refers to the fact that any project takes place within the envelope of the time it is expected to take, the budget available and some understanding of what has to be delivered, expressed as scope, product or quality. It is important for a project manager to understand the balance between the three triple…

At the beginning of the period, the price of Computers, Inc. divided by the industry index was 0.39; by the end of the period, the ratio had increased to 0.50. As the ratio increased over the period, it appears that Computers, Inc. outperformed other firms in its industry. The overall trend, therefore, indicates relative strength, although some fluctuation existed during the period, with the ratio falling to a low point of 0.33 on day 19. 18. Five day moving averages: Days 1 – 5: (19.63 + 20 +…

Everything being in order it is, however, seen that the behaviour towards intellectual property in different regions in the world is different. For the sake of better implementation of IPR various countries have tied a knot between them under the International Convention of the protection for intellectual properties. In order to promote the idea of IPR at global level for the people, TRIPS agreement has played a vital role resulting in the better economic conditions and foreign trade. But in the…

In what ways can organizations develop strategically useful performance management systems? What is the nature of the link to SHRM thinking? “Strategic Human resource management is an approach that refers how the aims of the organization will be acquired through people by means of human resource strategies and combined human resource practices and policies.” “Performance Management is the process of defining clear objectives and targets for individuals and teams, and the regular review of…

operations, from rough Gold ornaments sourcing, cutting, polishing and distribution, and jewellery manufacture, to jewellery branding and retail, as well as global lifestyle brands, in India and abroad. Offers jewellery in diverse styles: traditional, international classic, and casual. For consumers of all age groups, tastes and budgets. With a growing hamper of brands, some already global, and each targeted to specific consumer and market…

Even before Claussen began pushing his architectural vision, others were busy designing the inner workings of the plant. Jan Knau, an engineer, was only 27 when he was asked to come up with a flexible assembly line for the factory. Knau, then just a junior associate, contacted BMW’s top 15 assembly engineers. He invited them to a two-day workshop at a BMW retreat near the Austrian Alps. After a series of marathon sessions that included discussions of every facet of the ideal assembly line, Knau…