Case StudySequencing the Introduction of Accrual Accounting in Sri.pdf
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Case Study Sequencing the Introduction of Accrual Accounting in Sri Lanka Sri Lanka has been moving towards accrual accounting based on IPSAS since 2004. Beginning in 2005 the government adopted a revised format for its financial statements, which closely mirrors the four financial statements required by IPSAS 1 (Statements of Financial Performance, Financial Position, Cash Flows, and Changes in Net Assets). A Statement of Budgetary Performance is also provided in the notes to the accounts to maintain alignment between budget and outturn data. All of these statements are presented on a modified cash basis with valuation at historic cost. The Statement of Financial Position includes financial assets and liabilities other than cash, including on-lending and the capital contribution in SOEs, as well as external borrowing. The government plans to expand incrementally the coverage of the financial statements to a point where the move to full accruals is possible. Currently, the notes to the financial statements include a schedule of movable assets acquired since 2004. For land and buildings, there is a current process of valuation or revaluation which, once completed and together with the data on movable assets, should permit a switch to accruals-based disclosure of fixed assets. Requirements A. How to sequence the move from cash to accrual accounting in the public sector? B. What can be learned from countries that have successfully made the transition?.
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Todos los nmeros en miles Final del periodo 31/12/2016 31/12/2015 31/12/2014 Activos
circulantes Efectivo y equivalentes de efectivo 1,119,469 1,631,911 2,664,098 Inversiones a
corto plazo 5,700,925 4,225,112 5,327,412 Crditos netos 1,084,267 1,047,504 1,032,704
Inventario - - - Otros activos circulantes 221,499 602,792 420,207 Total de activos corrientes
8,126,160 7,507,319 9,444,421 Inversiones a largo plazo 37,963,470 34.651.551 44.588.259
Propiedad Planta y Equipo 1,209,937 1,547,323 1,487,684 Buena voluntad 415,809 808,114
5,152,570 Activos intangibles 161,644 347,269 470,842 Amortizacin acumulada - - - Otros
activos 206,059 342,390 563,560 Cargos diferidos de activos a largo plazo - - - Los activos
totales 48,083,079 45.203.966 61.707.336 Pasivo circulante Cuentas por pagar 1,178,196
1,143,349 4,178,020 Deuda a Largo Plazo a Corto/Corriente - - - Otros pasivos corrientes
109,228 134,031 336,963 Total pasivos corrientes 1,287,424 1,277,380 4.514.983 Deuda a largo
plazo 1,299,945 1,233,485 1,170,423 Otros pasivos 95,597 118,689 143,095 Cargos diferidos de
responsabilidad a largo plazo 14,316,037 13.494.992 17,093,243 Inters minoritario 34,793
35,883 43,755 Fondo de comercio negativo - - - Responsabilidad total 17,033,796 16,160,429
22,965,499 Capital contable Varios Garantas de opciones sobre acciones - - - Acciones
preferentes rescatables - - - Acciones preferentes - - - Acciones comunes 969 959 945 Ganancias
retenidas 4,353,958 4,570,807 8,934,244 Autocartera -908,996 -911,533 -712,455 Supervit de
capital 9,125,459 8,807,273 8,499,475 Otro capital contable 18,477,893 16,576,031 22,019,628
Capital contable total 31.049.283 29,043,537 38,741,837 Activos tangibles netos 30.471.830
27.888.154 33,118,425.
Como todas las empresas de comercio electr�nico exitosas, Pinterest .pdf
Como todas las empresas de comercio electrnico exitosas, Pinterest aprovecha una verdad
simple. En el caso de Pinterest, la simple verdad es que a la gente le encanta coleccionar cosas y
mostrar sus colecciones a los dems. Fundada en 2009 por Ben Silbermann, Evan Sharp y Paul
Sciarra y lanzada en marzo de 2010, Pinterest le permite crear lbumes de recortes virtuales de
imgenes, videos y otro contenido que puede "fijar" (guardar) en un tabln de anuncios o tabln de
anuncios virtual. . Las categoras van desde animales hasta videos, con alimentos y bebidas,
bricolaje y manualidades, decoracin del hogar y moda femenina entre las ms populares.
Encontraste algo que te gusta especialmente? Adems de "Me gusta" y quizs comentarlo, puede
volver a fijarlo en su propio tablero o seguir un enlace de regreso a la fuente original.
Encontraste a alguien cuyo gusto admires o que comparta tus pasiones? Puede seguir uno o ms
de los tableros de ese pinner para realizar un seguimiento de todo lo que l o ella fija. En octubre
de 2016, haba ms de 50 mil millones de pines en Pinterest en ms de mil millones de tableros
diferentes.
Pinterest originalmente se posicion como una red social. Sin embargo, ha cambiado de tono y
ahora se describe a s mismo como una herramienta de bsqueda visual para descubrir y guardar
ideas creativas (y compras potenciales), con menos nfasis en compartir con amigos. La bsqueda
se ha convertido en la parte central de su misin. Ve a Google, en lugar de Facebook, Twitter o
Instagram, como su principal competencia.
En octubre de 2016, Pinterest tiene ms de 150 millones de miembros activos mensuales en todo
el mundo. Alrededor del 75% de esos miembros son mujeres, pero los hombres son su grupo
demogrfico de ms rpido crecimiento. Pinterest es uno de los sitios "ms pegajosos" de la Web,
con mujeres que pasan ms de 1,5 horas (96 minutos) por sesin y hombres alrededor de 1,25 horas
(75 minutos). Segn una encuesta del Pew Research Center, el porcentaje de adultos en lnea en los
Estados Unidos que usan Pinterest se ha ms que duplicado desde 2012.
Durante los ltimos cinco aos, inversores como las conocidas firmas de capital de riesgo de
Silicon Valley Andreessen Horowitz y Bessemer Venture Partners, el fondo de cobertura Valiant
Capital Partners y la empresa japonesa de comercio electrnico Rakuten han invertido ms de 1300
millones de dlares en capital de riesgo en Pinterest, con su ltima ronda de financiacin en mayo de
2015 valorando a la compaa en $ 11 mil millones, ms del doble de su valoracin de 2014. Al igual
que Facebook, Twitter y muchas otras empresas emergentes, Pinterest se centr inicialmente en
refinar su producto y construir su base de usuarios, pero no es sorprendente que sus
inversionistas comenzaran a presionarlo para que comenzara a generar ingresos. El primer paso
de Pinterest fue ofrecer cuentas comerciales que proporcionaran recursos adicionales para las
marcas. En 2013, introdujo Rich Pins, que permita a las empresas incorporar inform.
Code must be in assembly language (10 points) 2 . Write a program by.pdf
Code must be in assembly language (10 points) 2 . Write a program by using RETLW
instructions to implement a look-up table. Your look-up table will be in program memory, i.e.,
ROM.
Assume that the lower three bits of PORTC are connected to three switches. Write a program to
send the following ASCII characters to PORTB based on the status of the switches in PIC18
microcontroller..
Colonial Ransomware attackInclude what the issue was as well a.pdf
"Colonial Ransomware attack"
Include what the issue was as well as the damage that occurred or could have occurred.
You should have at least 70 words in your response. Some concepts you should discuss are
"what happened", "how it happened", and who was responsible for exploiting the vulnerability in
Windows or the network.
You must include a solution to prevent the attack from occurring again..
c++Write a program to test the selection sort algorithm for array-.pdf
c++
Write a program to test the selection sort algorithm for array-based lists.
upload all source code files and screenshot of your output.
template
int seqSearch(const elemType list[], int length, const elemType& item)
{
int loc;
bool found = false;
loc = 0;
while (loc < length && !found)
if (list[loc] == item)
found = true;
else
loc++;
if (found)
return loc;
else
return -1;
} //end seqSearch
template
int binarySearch(const elemType list[], int length,
const elemType& item)
{
int first = 0;
int last = length - 1;
int mid;
bool found = false;
while (first <= last && !found)
{
mid = (first + last) / 2;
if (list[mid] == item)
found = true;
else if (list[mid] > item)
last = mid - 1;
else
first = mid + 1;
}
if (found)
return mid;
else
return -1;
} //end binarySearch
template
void bubbleSort(elemType list[], int length)
{
for (int iteration = 1; iteration < length; iteration++)
{
for (int index = 0; index < length - iteration;
index++)
{
if (list[index] > list[index + 1])
{
elemType temp = list[index];
list[index] = list[index + 1];
list[index + 1] = temp;
}
}
}
} //end bubbleSort
template
void selectionSort(elemType list[], int length)
{
int minIndex;
for (int loc = 0; loc < length; loc++)
{
minIndex = minLocation(list, loc, length - 1);
swap(list, loc, minIndex);
}
} //end selectionSort
template
void swap(elemType list[], int first, int second)
{
elemType temp;
temp = list[first];
list[first] = list[second];
list[second] = temp;
} //end swap
template
int minLocation(elemType list[], int first, int last)
{
int minIndex;
minIndex = first;
for (int loc = first + 1; loc <= last; loc++)
if (list[loc] < list[minIndex])
minIndex = loc;
return minIndex;
} //end minLocation
template
void insertionSort(elemType list[], int length)
{
for (int firstOutOfOrder = 1; firstOutOfOrder < length;
firstOutOfOrder++)
if (list[firstOutOfOrder] < list[firstOutOfOrder - 1])
{
elemType temp = list[firstOutOfOrder];
int location = firstOutOfOrder;
do
{
list[location] = list[location - 1];
location--;
}
while(location > 0 && list[location - 1] > temp);
list[location] = temp;
}
} //end insertionSort
template
void quickSort(elemType list[], int length)
{
recQuickSort(list, 0, length - 1);
} //end quickSort
template
void recQuickSort(elemType list[], int first, int last)
{
int pivotLocation;
if (first < last)
{
pivotLocation = partition(list, first, last);
recQuickSort(list, first, pivotLocation - 1);
recQuickSort(list, pivotLocation + 1, last);
}
} //end recQuickSort
template
int partition(elemType list[], int first, int last)
{
elemType pivot;
int smallIndex;
swap(list, first, (first + last) / 2);
pivot = list[first];
smallIndex = first;
for (int index = first + 1; index <= last; index++)
if (list[index] < pivot)
{
smallIndex++;
swap(list, smallIndex, index);
}
swap(list, first, smallIndex);
return smallIndex;
} //end partition
template
void heapSort(elemType list[], int length)
{
buildHeap(list, length);
for (int lastOutOfOrder = length - 1; lastOutOfOrder >= 0;
lastOutOf.
Code must be in assembly language (10 points) 1. Write a program usi.pdf
Code must be in assembly language (10 points) 1. Write a program using indexed-ROM
addressing mode, where your lookup table will be in program memory, i.e., ROM.
Assume that the lower three bits of PORTC are connected to three switches. Write a program to
send the following ASCII characters to PORTB based on the status of the switches in PIC18
microcontroller..
Can someone solve this An investment of 1000 now will give a po.pdf
Can someone solve this?
An investment of 1000 now will give a positive cash flow of 205 per year from year 2 to year x.
What is the lowest value of x that makes the investment profitable if the interest rate is 10%?.
class Internet systems (html) Create a picture album with the foll.pdf
class: Internet systems (html) Create a picture album with the following requirements a. Table
requirements i. Create headings that span rows and columns ii. Properly set table attributes like
border iii. Use caption element to specify the table's title. b. Include 12 different pictures c.
Create miniature version of each picture ( 100 pixels by 100 pixels) and add a link to each full
size image i. Put thumbnails into table cells ii. Full size image should be opened when the
thumbnail is clicked. d. Indent the elements properly to emphasize the document's structure and
promote readability. c. Save it as project 2.html. f. Use W3C validation service
(https//validator.w3.org/\#validate_by_input) to validate your document. g. Upload project 2 to
your web folder and add a hyperlink for this project in your home page (index.html). Sample
Result:.
Clasificar acumulaciones y aplazamientos Clasifique las siguientes.pdf
Clasificar acumulaciones y aplazamientos
Clasifique las siguientes partidas como (a) gasto diferido (gasto pagado por adelantado), (b)
ingreso diferido (ingreso no devengado), (c) gasto devengado (pasivo devengado) o (d) ingreso
devengado (activo devengado).
1. Suscripciones recibidas por adelantado por el editor de una revista.
2. Una prima de tres aos pagada en una pliza de seguro contra incendios.
3. Comisiones recibidas pero an no devengadas.
4. Honorarios devengados pero an no recibidos.
5. Utilidades adeudadas pero an no pagadas.
6. Suministros disponibles.
7. Salario adeudado pero an no pagado.
8. Impuestos adeudados pero pagaderos en el perodo siguiente.
1. Suscripciones recibidas por adelantado por el editor de una revista.
2. Una prima de tres aos pagada en una pliza de seguro contra incendios.
3. Comisiones recibidas pero an no devengadas.
4. Honorarios devengados pero an no recibidos.
5. Utilidades adeudadas pero an no pagadas.
6. Suministros disponibles.
7. Salario adeudado pero an no pagado.
8. Impuestos adeudados pero pagaderos en el perodo siguiente..
Class Speaker Data Members db (float) 1. Write a function definiti.pdf
Class: Speaker Data Members: db (float) 1. Write a function definition to overload a shortcut
operator for class Speaker. In one sentence explain the parameters of this function. 2. Write a
function definition to overload an arithmetic operator as a member for class Speaker. In one
sentence explain the return type of this function..
Cinco individuos de una poblaci�n animal que se cree que est� al bor.pdf
Cinco individuos de una poblacin animal que se cree que est al borde de la extincin en una
determinada regin han sido capturados, etiquetados y liberados para mezclarse con la poblacin.
Despus de que hayan tenido la oportunidad de mezclarse, se selecciona una muestra aleatoria de
10 de estos animales. Sea x = el nmero de animales marcados en la segunda muestra. Si en
realidad hay 25 animales de este tipo en la regin, cul es la E(X)?.
Cisco Systems Evoluci�n de la estructura La evoluci�n de Cisco desd.pdf
Cisco Systems: Evolucin de la estructura La evolucin de Cisco desde una solucin de redes
informticas para campus universitarios ideada por el equipo de marido y mujer de Stanford
formado por Len Bosack y Sandy Lerner hasta convertirse en un lder mundial en tecnologa ha
sido un proceso dinmico. La velocidad de la innovacin tecnolgica hace que los gerentes ya estn
hablando de la prxima novedad durante el lanzamiento de cada nuevo producto o servicio.
Paralelamente a la rpida evolucin tecnolgica en Cisco, ha habido cambios en la estructura
organizativa necesarios para satisfacer las necesidades de gestin y toma de decisiones del gigante
corporativo. Crecimiento Ante el desafo de disear un sistema que permitiera que las redes
informticas de Stanford se comunicaran entre s, Bosack y Lerner crearon un enrutador
multiprotocolo para romper las barreras de la comunicacin. La necesidad percibida por muchas
organizaciones de enrutadores cada vez ms sofisticados y productos relacionados condujo a la
fundacin de la potencia de alta tecnologa de Silicon Valley, Cisco, en 1984. Como empresa
nueva, Cisco tena una visin, ocho empleados y una serie de desafos financieros. . Los primeros
das se financiaron con tarjetas de crdito, hipotecas de viviendas y perodos en los que se
retrasaron las nminas, pero en 1986, Cisco envi su primer enrutador. La empresa recurri a un
capitalista de riesgo, Sequoia Capital, que movi a Cisco hacia la estabilidad financiera, pero los
fundadores Bosack y Lerner fueron expulsados y reemplazados por una nueva gerencia. Cisco
rpidamente se estableci como un negocio viable y, armado con una reputacin creciente en la
industria, se hizo pblico en 1990. Como lder en el desarrollo de enrutadores, Cisco enfrent
nuevos desafos con la aparicin de competidores por tecnologa rpida y menos costosa. Ante la
amenaza de perder clientes de alto perfil y liderazgo en la industria, la gerencia de Cisco dio un
paso audaz en su estrategia de innovacin a travs de la adquisicin de pequeas empresas
innovadoras como Crescendo Communication, una empresa que haba atrado la atencin de
clientes importantes, incluido Boeing. Cisco fue selectivo en sus adquisiciones, centrndose en
pequeas empresas de nueva creacin que estaban trabajando en un gran producto que poda pasar
del desarrollo a la produccin en un plazo de 6 a 12 meses. El objetivo de la empresa era comprar
el futuro mediante la adquisicin de los ingenieros que estaban trabajando en la prxima generacin
de productos y servicios. Por lo tanto, la retencin de los empleados era fundamental para una
adquisicin exitosa. Por su parte del trato, Cisco podra ofrecer a la puesta en marcha el poder de
los recursos financieros, la fabricacin y los canales de distribucin de Cisco. La reputacin de Cisco
de encontrar y traer al redil lo mejor de las compaas ms pequeas record a los admiradores y
crticos por igual a los Borg, el notorio ser aliengena de la fama de Star Trek que absorbi especies
a medida que se expanda po.
Cinco pasos. Elija una de las tres formas discutidas para cultivar l.pdf
Cinco pasos. Elija una de las tres formas discutidas para cultivar la ICC (Competencia
Intercultural) y haga una lista de cinco pasos que puede seguir para mejorar esta parte de su
competencia. Luego, para cada paso, explore las formas en que ese elemento podra desarrollarse
en su experiencia personal. (Debe tener al menos 3 oraciones por paso)..
Christine, bir �retim tesisi inaat projesinin proje y�neticisidir. C.pdf
Christine, bir retim tesisi inaat projesinin proje yneticisidir. Christine bu organizasyona yeni
katlmtr ve organizasyonun kltr ve yapsndan tam olarak haberdar deildir. Proje paydalarn
ynetmek iin Christine'in onlar daha iyi anlamas gerekiyor. Aadakilerden hangisi Christine'e nceki
projelerde payda katlmna ilikin baz tarihsel bilgiler salayabilir?
A. Kurumsal sre varlklar
B. Proje balatma belgesi
C. letmenin evresel faktrleri
D. Proje ynetim plan.
Choosematch which one- Long dated options- Allow investors to .pdf
Choose/match which one:
- Long dated options
- Allow investors to get exposure to movements in share prices.
- Agreement between buyer and seller to transact an asset at an agreed price and date.
- Give investor the right but not the obligation to buy or sell security at a specified price. Match
the derivative securities under the first column with the features under the second column.
Contract for difference Warrants Choose... Futures Chc Options.
cemexLa estrategia de crecimiento de CEMEX fue impulsada por adqui.pdf
cemex
La estrategia de crecimiento de CEMEX fue impulsada por adquisiciones a nivel mundial
siguiendo un patrn similar al de otras Latinas Globales. ofrecer resultados slidos en tiempos
difciles y mercados voltiles.
Orgenes Los orgenes de CEMEX se remontan a 1906, a la fundacin de Cementos Hidalgo cerca
de Monterrey en el norte de Mxico. En 1920, el fundador de la empresa, Lorenzo H. Zambrano
Gutirrez, estableci otra planta de cemento, Cementos Portland Monterrey. Once aos despus,
Zambrano fusion las dos empresas para crear Cementos Mexicanos, ms tarde conocida como
CEMEX.
La empresa con sede en Monterrey sigui siendo un actor local hasta la dcada de 1960, cuando
comenz a expandirse y
F
AEW
SON
Copyright 2008 INSEAD
Este caso fue escrito por Henning Hoeber, Investigador Visitante de INSEAD y Acadmico de la
Fundacin Heinrich Hertz, bajo la supervisin de Lourdes Casanova, Profesora del Departamento
de Estrategia de INSEAD. Est destinado a ser utilizado como base para la discusin en clase en
lugar de ilustrar el manejo efectivo o ineficaz de una situacin administrativa.
84
GAIDO
Delaware
de Chihuahua permiti a CEMEX expandir su alcance a una regin que anteriormente haba estado
dominada por este nico jugador. Gracias a estas transacciones, CEMEX control
aproximadamente el 60 por ciento del mercado de cemento de Mxico y se ubic entre las 10
empresas cementeras ms grandes del mundo.
Con su escala recin desarrollada, CEMEX estaba listo para internacionalizar sus operaciones.
Adems, a fines de la dcada de 1980, Zambrano decidi deshacerse de todas las participaciones
novedosas, desviar los procedimientos al negocio principal del cemento y concentrarse en la
diversificacin geogrfica. Varios aos despus, el CEO reflexion sobre los movimientos de la
empresa: De repente nos encontramos compitiendo con compaas internacionales muy grandes en
un momento de consolidacin en la industria mundial del cemento. Quedaban pocos productores
independientes. O nos volvamos grandes e internacionales, o terminaramos siendo comprados
por un jugador ms grande". 5
Caso 6: CEMEX: Construyendo una Latina Global
ROVCE
.
.
.
integrando verticalmente la produccin de cemento y concreto en todo Mxico. El crecimiento
nacional de CEMEX fue impulsado por la construccin de plantas y adquisiciones estratgicas,
sobre todo, Cementos Maya (1969) y Cementos Guadalajara (1976). La empresa cotiz en la bolsa
de valores de Mxico en 1976. En 1980, las polticas de sustitucin de importaciones del gobierno
mexicano facilitaron un mayor crecimiento, especialmente el Programa para el Fomento de la
Industria del Cemento, que alent a los actores nacionales a satisfacer las necesidades de el
mercado mexicano y la competencia extranjera restringida.
Con limitadas oportunidades de crecimiento en el extranjero, CEMEX comenz a diversificarse.
En la dcada de 1980, se convirti en un conglomerado a gran escala con activos en ingeniera,
hoteles, minera y petroqumica. En 1982, una severa crisis econmica en Mxico.
ccording to the U.S. Census, 67.5 of the U.S. population were born .pdf
ccording to the U.S. Census, 67.5% of the U.S. population were born in their state of residence.
In a random sample of 201 Americans, what is the probability that fewer than 125 were born in
their state of residence? Round the final answer to at least four decimal places and intermediate
z-value calculations to two decimal places. what is the probability P(X<125).
Cheatham and Dunlay are involved in a partnership dispute that prese.pdf
Cheatham and Dunlay are involved in a partnership dispute that presents several complex legal
issues. They decide to use early neutral evaluation. Discuss how this process might be helpful in
this situation..
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