Window Dressing is the act of manipulating the correct picture of financial statements of a company to show a better position than actual position.
This is usually difficult to detect because of the involvement of higher management.
This is mainly done for attracting potential investors by showing a good financial position of company or to save on taxation by the government.
Objectives -
To present better financial and liquidity position of the business by showing increase in revenue and profitability with healthy cashflow and working capital management.
To attract potential investors by over-stating profitability of business and under-stating the liabilities.
To avoid higher taxes to be paid on the income of the business by showing low profits.
To avail credit and loans by banks or financial institution by showing a healthy financials with repayment capability.
To increase the share value in market by attracting investors sentiments and to build up trust of the stakeholders in the business performance.
Window Dressing is the act of manipulating the correct picture of financial statements of a company to show a better position than actual position.
This is usually difficult to detect because of the involvement of higher management.
This is mainly done for attracting potential investors by showing a good financial position of company or to save on taxation by the government.
Objectives -
To present better financial and liquidity position of the business by showing increase in revenue and profitability with healthy cashflow and working capital management.
To attract potential investors by over-stating profitability of business and under-stating the liabilities.
To avoid higher taxes to be paid on the income of the business by showing low profits.
To avail credit and loans by banks or financial institution by showing a healthy financials with repayment capability.
To increase the share value in market by attracting investors sentiments and to build up trust of the stakeholders in the business performance.
Transfer Pricing
Objectives of Transfer Pricing
Methods of Transfer Pricing
Cost Based Transfer Pricing
Market Based Transfer Pricing
Negotiated Transfer Pricing
Advantages and Disadvantages
Corporate Valuations “Techniques & Application”: A compilation of research oriented valuation articles.
Contents: Business valuation, Relative valuation, Sum of the parts valuation and value creation, ESOP valuation, Discounted Cash Flow Valuation, Enterprise Valuation etc.
Hotel du Vin,
Corporate Strategic Management,
The innovative nature of its initial development and expansion,
Entrepreneurial Life Cycle
Strategic choices
Diffusion S-Curve
Differentiation
Strategic customer’s needs
Focus Strategy
Product and Process
Income from diversification
Transfer Pricing
Objectives of Transfer Pricing
Methods of Transfer Pricing
Cost Based Transfer Pricing
Market Based Transfer Pricing
Negotiated Transfer Pricing
Advantages and Disadvantages
Corporate Valuations “Techniques & Application”: A compilation of research oriented valuation articles.
Contents: Business valuation, Relative valuation, Sum of the parts valuation and value creation, ESOP valuation, Discounted Cash Flow Valuation, Enterprise Valuation etc.
Hotel du Vin,
Corporate Strategic Management,
The innovative nature of its initial development and expansion,
Entrepreneurial Life Cycle
Strategic choices
Diffusion S-Curve
Differentiation
Strategic customer’s needs
Focus Strategy
Product and Process
Income from diversification
Entrepreneurship Summit Iit Kgp How To Write A Business Plan 03 11 2007Prof Parameshwar P Iyer
This presentation makes a strong case for engineers to turn their technical ideas into creative businesses. It explains the benefits of risk taking, taking ownership, and creatively innovating for new businesses. It also gives the do's and don'ts of writing an effective business plan.
Welcome to TechSoup New Member Orientation and Q&A (May 2024).pdfTechSoup
In this webinar you will learn how your organization can access TechSoup's wide variety of product discount and donation programs. From hardware to software, we'll give you a tour of the tools available to help your nonprofit with productivity, collaboration, financial management, donor tracking, security, and more.
The French Revolution, which began in 1789, was a period of radical social and political upheaval in France. It marked the decline of absolute monarchies, the rise of secular and democratic republics, and the eventual rise of Napoleon Bonaparte. This revolutionary period is crucial in understanding the transition from feudalism to modernity in Europe.
For more information, visit-www.vavaclasses.com
2024.06.01 Introducing a competency framework for languag learning materials ...Sandy Millin
http://sandymillin.wordpress.com/iateflwebinar2024
Published classroom materials form the basis of syllabuses, drive teacher professional development, and have a potentially huge influence on learners, teachers and education systems. All teachers also create their own materials, whether a few sentences on a blackboard, a highly-structured fully-realised online course, or anything in between. Despite this, the knowledge and skills needed to create effective language learning materials are rarely part of teacher training, and are mostly learnt by trial and error.
Knowledge and skills frameworks, generally called competency frameworks, for ELT teachers, trainers and managers have existed for a few years now. However, until I created one for my MA dissertation, there wasn’t one drawing together what we need to know and do to be able to effectively produce language learning materials.
This webinar will introduce you to my framework, highlighting the key competencies I identified from my research. It will also show how anybody involved in language teaching (any language, not just English!), teacher training, managing schools or developing language learning materials can benefit from using the framework.
Palestine last event orientationfvgnh .pptxRaedMohamed3
An EFL lesson about the current events in Palestine. It is intended to be for intermediate students who wish to increase their listening skills through a short lesson in power point.
Introduction to AI for Nonprofits with Tapp NetworkTechSoup
Dive into the world of AI! Experts Jon Hill and Tareq Monaur will guide you through AI's role in enhancing nonprofit websites and basic marketing strategies, making it easy to understand and apply.
How to Make a Field invisible in Odoo 17Celine George
It is possible to hide or invisible some fields in odoo. Commonly using “invisible” attribute in the field definition to invisible the fields. This slide will show how to make a field invisible in odoo 17.
Unit 8 - Information and Communication Technology (Paper I).pdfThiyagu K
This slides describes the basic concepts of ICT, basics of Email, Emerging Technology and Digital Initiatives in Education. This presentations aligns with the UGC Paper I syllabus.
3. COMPANY Limited Company Private Company Ltd Public Company Ltd General Characteristics • Under Malaysia Company Act 1965 Separate legal entity Legal bodies to own assets, make credit, sign contract, sued and to be sued by court. Set up for the purpose of increasing the shareholder wealth.
5. TYPES OF BUSINESS ACTIVITY Services • Supply services only – accounting firms, banks • Supply services & goods – saloon Merchandising/trading/retailing • Purchase goods in bulk from manufacturer and sell to customers • Range from hypermarket to specialist store • 2 categories of expenses cost of good sold (COGS) - the total cost of merchandise sold during the period Operating expenses - expenses incurred in the process of earning sales revenue - eg. Sales salaries, advertising expenses, insurance expenses.
6. Manufacturing • Manufacturing firm produces goods for sale by processing raw materials in factory. • Sell these goods either as finished products to a wholesaler, retailer or partly finished products to other manufacturers. • 3 elements of cost: Direct Material Cost Direct Labor Cost Overhead cost
7. Understand the environment forces towards an organization: Politics political power, differences in ideology, social and law stability. may cause power struggle, strong decline in stock price, extensive layoff in workforce and management turmoil. Economy flow of inflation, financial base and fiscal base. Social social distribution, income distribution, education and attitudes towards work and business.
8. Technology the changes of technology, future raw material availability, technological development in related areas, raw material costs. Geographical the plant location will lead to the international tariff base. Competition the entry of competitors into the market and the strategic changes and size of competition.
9. How to Set up a Business SWOT Analysis Strength – internal factors • Identify the unique strength of the business • Eg; quality, innovation, human resources Weaknesses – internal factors • identify the internal weaknesses of the organization • Eg; absenteeism rate, lack of capital
10. Opportunity – external factors • Exploit the opportunity • Eg: Changes in technology, government policy, consumers profiles, economic growth Threat • Some external changes that will threaten the business. • Eg: sudden changes in technology, economic downturn, stock market crash, political turmoil/climate
12. Form an objective Every new business must form at least one objective. In which it is different compared to other businesses. Eg: Maximization of profit or shareholder’s wealth. Considering other factors Location: Is the location is strategic for the type of business being set up? Resources: Are the resources easy to obtain and used by the business? Law: Is this business attached with any kind of a specific law?.
13. Managing a business Planning definition- is the process of establishing enterprise objective” Type of planning • Long term planning planning made by top-level management for the period of more than one year period, in which they anticipated the future events. 2 types of planning Strategic planning planning for 3 –5 years responsibility of the high-level management determination of corporate objective and goals, as well as the development of broad policies and strategies bywhich they may be achieved.
14. Tactical Planning Planning range 1 – 3 years Responsibility of the middle-level management eg: opening a new branch, introducing a new product • Short term planning planning by each section or department for the period of less than one year to harmonizing all the planning. type of planning - operating planning planning for less than 1 year to support strategic and tactical plan Eg: to set the price of the product; number of workers to be employed.
15. Budget is an important tool for management planning and control definition: It is the quantitative expressions of long range planning stated in either physical or financial terms or both. types: periodic budget and continuous. Objectives: 1. To fulfill the organizational objectives – short run 2. To estimate revenue and expenses 3. To estimate cash inflow and outflow 4. To forecast sales volume that gives break even point 5. To motivate employees 6. Communication tool for employees, external users and management
