Earnings Managment and The Matrix Format

Earnings Managment and The Matrix Format Free Online Research Papers QUESTION 1 Ann: What is your understanding of earnings management? Tanya: Healy and Wahlen (1999), explained that, Earnings Management occurs when managers use judgement in financial reporting and in structuring transactions to alter financial reports to either mislead some stakeholders about the underlying economic performance of a company or to influence contractual outcomes that depend on reported accounting numbers. Earnings management typically involves false increases/decreases of profit and revenue figures through aggressive accounting tactics. As profit is not very volatile due to earnings management we can look to accruals; the more accruals a company has, the more likely they are to be managing earnings. It can be quiet easy for management to find loopholes in the standards to enable them to manipulate earnings to the desired level. Managers would practice such behaviour to benefit themselves for example, a personal bonus scheme or even to follow market expectations. There are four main ways managers can manage earnings 1) Unsuitable revenue recognition 2) Inappropriate accruals and estimates of liabilities 3) Excessive provisions and generous reserve accounting 4) Intentional minor breaches of financial reporting requirements that aggregate to a material breach. For example managers can estimate future economic events such as choosing LIFO instead of weighted average. Ultimately, earnings managements misinform stakeholders about the fundamental economic performance of the firm. QUESTION 2 Ann: Do you think available-for-sale investments can be used for earnings management? Tanya: Available-for-sale investments could potentially be used for earnings management. Firstly, the firm could involve themselves in selective timing. Meaning that they could sell the asset when in a period of high profit so the unrealised losses will become realised and profit will only decrease a little. The firm may also show a lack of effort to determine fair value, thereby increasing investments. Finally another point to be noted would be the risk of improper accounting for impairment losses (Sullu, M 2006). QUESTION 3: Ann: Do you think any other items in TVC’s financial report could be used for the purpose of earnings management? Tanya: I believe items relating to Foreign currency and held-for-trading investments to be two other items which could potentially be used for earnings management. Selective timing of these two items allows managers to manipulate the figures on the companies’ financial statements by either selling in periods of high profit or visa versa. QUESTION 4: A) Ann: What are available-for-sale investments reported as? Tanya: Available-for-sale investments are reported as their Fair Value. I found this from Note (1B) Investments, from the financial statements. B) Ann: What profit/loss is reported for the year from available-for-sale investments in the profit statement? Tanya: A profit of $15 millions was reported. C) Ann: How much profit/loss is reported for the year from available-for-sale investments in total income and expense for the year? Tanya: A loss of $35 million was reported in this instance. D) Ann: How do you think those figures will impact on the current and future profits? Tanya: Profit for the current year will be $15 million extra, however if the company chooses to sell the available-for-sale investments then the unrealised losses will be realised and profit will decline by $15 million. E) Ann: What was the amount of available-for-sale investments last year then? Tanya: Last years figure was $45 million for available-for-sale investments. QUESTION 5 Ann: Do you think the firm’s executives have engaged in earnings managements? Tanya: I believe the firm could have engaged in earnings management but it is quiet hard to determine from the information given. It is hard to gauge when available-for-sale investments were sold, and in not knowing this decide if the firm engaged in earnings management. We would also need to look at such information as other accruals, when revenue was recognised and check both provision and reserves to see if managers may have had the chance to manage earnings. QUESTION 6 Ann: What do you think about David’s comment that performance should be based on change in equity or profit? Or do you think it should be some other measure? Tanya: I believe that performance should be based on both equity and profit. It is important to look at both statements as they give users a variety of different information. The equity statement holds most of the information stakeholders would need to make informed decisions. However one can see the profit figure is used to derive the end figure for changes in equity, so it would help stakeholders to see how the company came up with the final profit figure. The more information provided helps with the transparency issue so many companies face. PART B QUESTION 1 Ann: (Distributes Exhibit 4) What is your understanding of the reconciliation? Tanya: The reconciliation helps us see values that were not included in the income statement before, however these figures have come from changes in equity. In addition to this, we can see that a total of $62 million was profit from the companies current operations, their core product, being manufacturing. However on closer inspection of the reconciliation we can see that total income recognized in equity was $172 million. This figure indicates that $110 million of profit was not to do with their core product (manufacturing), but secondary income, such as foreign currency. Ann: Do you think it’s important for TVC to disclose this? Tanya: Yes, I think the firm should disclose such reconciliation. As I mention previously it breaks total income up into two sections, letting stakeholders see how much of the actual profit was from core operations and how much of the total income recognized in equity was from secondary sources. QUESTION 2 Ann: (Distributes Exhibit 6) Do the figures change using the matrix format income statement compared to Part A question 4? Tanya: A) Is still reported at fair value same as before. B) Has changed to a loss of $35 million reported in profit. C) Has remained the same at $35 million loss reported in total income and expense. D) Current and future profits will both change using the matrix format. A loss of $35 million will be recorded for the current year, and depending on whether the company sells available-for-sale investments the future year could also see a loss of $35 million. E) Remains unchanged at $45 million also. Overall Ann, I found it easier to find the figures in the matrix format rather that looking through different pages to try and find the figures in Part A. However I find it interesting and unusual that question B differs between the two formats. QUESTION 3 Ann: I don’t really know anything about the matrix format, what is it about? Tanya: The matrix format combines data from the IAS 1 income statement and statement of changes in equity into one statement. It allows users to see items before and after remeasurements by having three columns, 1) Items before remeasurements 2) Items after remeasurements 3) A final column being the totals of the previous two. If a company were to report their income statement in a matrix format it would provide for a more accurate format. This is because items become more transparent. Firstly because all information regarding to income now appears on one page, this includes both realized and unrealized. Secondly because of the structure of the matrix format remeasurement is now easier to find (Tarca, A et al 2007). Ann: Oh, ok, well who would benefit most if we changed to this approach? Tanya: It would benefit stakeholders most, as mentioned previously it’s easier to read and decipher between realized and unrealized items. External users will now be able to be quicker and more accurate at finding information in the statements (Tarca, A et al 2007). Ann: Should the matrix format replace the old system? Tanya: no I don’t think it should completely replace the old system, I just think it should be a supplement for IAS 1 financial reports. QUESTION 4 Ann: hmmm, I see what you mean, but I’m still not too sure about the matrix format. Tanya: So you are still a little confused on the matrix format then? Well I know its made the financial data simpler to read for you but I think the problem you’re faced with is whether or not it’s helping you in your primary decision of offering PB a new contract. I think the matrix format lets us see more clearly the possibility of earnings management. We can gauge more closely what’s happening with available-for-sale investments and other potential items. I think the matrix format has helped make things a little more transparent but not 100% in confirming what you should do about the PB, I think to make that decision we still need more information. 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Horizontal Violence in Nursing Essay Example | Topics and Well Written Essays - 3250 words

Horizontal Violence in Nursing - Essay Example Although many healthcare stakeholders are aware of rampant horizontal violence, many of them are oblivious of its extent. Ditmer (2010) provides an overview of the scope of horizontal violence among nurses, establishing that â€Å"75%† of nurses have experienced aggression, harassment and bullying during their careers. To further exacerbate such grim statistics, majority of such acts go unreported. Besides, such horizontal violence may not be interfered with a reported â€Å"40%† of leaders remaining passive or quiet when witnessing such acts (Ditmer, 2010). Several explanations have been provided for the cause and nature of horizontal violence. In certain situations conflict within the group arises and horizontal violence is a symptom of an underlying problem. The ultimate result is that horizontal violence persists in the nursing workplace and the individual nurses learn it as an expected behavior, being oblivious that it should not be part of their culture. As a resu lt the nurses are vilified for this and develop a low self-esteem, such that by the time they enter the nursing practice they are already negatively socialized to certain submissive roles. Horizontal violence such as â€Å"disruptive and unprofessional behavior† is allowed to enter due to two factors; through acts of omission; and new nurses’ deficient of formal instruction to handle conflicts and assert their rights. In the former case, it is noted that failure of the management to act even after observing manifestations of horizontal violence contributes to its pervading and perception as part of normal culture in nursing practice. In the latter case, new graduate nurses are observed to lack the necessary skills to deal with being victims of horizontal violence. Some of them also... This essay approves that further analysis will be through correlating data for the day and night shifts as well as registered nurses and technical nurses. Correlations will also be done according to age category of nurses in the work place: baby boomers, generation X and generation Y, with the view of establishing which group is most affected by horizontal violence since it is appreciated that generational differences exist in terms of how these groups act and react in the workplace. This report makes a conclusion that Horizontal violence is a widespread and pertinent issue despite being addressed by legal and healthcare policies. Literature is indicative that it is the result of powerlessness and marginalization of nurses at the workplace accompanied by laxity or disregard of its impact by the management. It has very serious consequences on the individual nurse and quality of patient care availed besides translating into massive losses whenever nurses quit the field. On an institutional level, it is argued that horizontal violence contributes to poor retention. Research evidence for this is limited, and thus justifies an inquiry into it. This study develops a correlational research design to be used to study whether there is a link between horizontal violence among nurses and hospital nurse retention in two medical-surgery units. A horizontal violence measuring tool whose reliability and validity has been tested is proposed for use in data collection after assur ing participant protection through the IRB and hospital management.

Law And Case Policy Case Study Example | Topics and Well Written Essays - 1000 words

Law And Policy - Case Study Example An examination of the present legal environment reveals the effectiveness of policies in safeguarding business information and information systems. More than ever before, businesses are rapidly globalizing their operations due to the expansion of e-commerce abilities. This has resulted in the emergence of robust information systems that encompass vast quantities of business-related information. As a consequence, businesses have increasingly started depending on third-party vendors for diverse business operations, posing immense challenges to information security. Vendors such as contractors need to guarantee protection of valuable customer data. Complex systems are needed to handle these complex business opportunities and challenges. Consequently, information security policies are essential to effective everyday business operations. Policies encompass both government polices and organizational polices. With regard to government policies, the US is renowned for its development and imp lementation of robust information security legislation to deter exploitation and misuse of information and information systems and technology. Such legislation provides a reliable business environment, ensuring a stable economy (IT Governance Institute, 2004). Prominent government policies on information security include the 1986 Computer Fraud and Abuse Act (CFA Act), which is the foundation of most computer and information-related federal laws. The 1996 National Information Infrastructure Protection Act amended the 1986 law, increasing penalties for information-related crimes. The degree of the penalties imposed depends on the essence of the information acquired and used and whether or not the information-related offense was committed for commercial advantage, personal financial gain or the perpetuation of a criminal act, for instance, fraud. The US Patriotic Act has modified various laws, allowing greater latitude to law enforcement agencies in order to deter terrorism-related ac tivities that encompass the use of information and information system; for instance, making information available for terrorist activities. However, perhaps some of the most important government legislation that govern information dissemination, confidentiality and integrity include the 1996 Telecommunications Deregulation and Competition Act, which regulates telecommunications, both foreign and interstate (IT Governance Institute, 2004). Additionally, the 1966 Freedom of Information Act facilitates disclosure of formerly unreleased documents or information controlled by the government, for instance, tax records. In order to protect businesses against illegal access to stored information on business and personal communications, the government established the Unlawful Access to Stored Communications. This law is particularly important since it deters access and dissemination of business and personal communications, especially those carrying vital business details. The Computer Fraud and Abuse Act, which was last amended in 2006, helps to deter computer-related acts of unlawful information use, dissemination and access (IT Governance In

The Awakening Essay Example for Free

The Awakening Essay In Kate Chopins The Awakening, the author frames the notions of freedom and responsibility by contrasting them within an opposing dichotomy portrayed through the main character, Edna Pontellier, and through her subconscious denial of Creole responsibility while attaining freedom for her body, mind, and soul. Within this dichotomy the notions change inversely: the more freedom that is exercised by Edna because of unknown, and undisclosed, subconscious analysis deep in her mind, her sense of Creole responsibilities ebb proportionately. As these opposing forces ebb and flow, Chopin shows freedom in its basic and natural light—as being instinctive and as the normal state of a human being, evidenced by Edna Pontelliers actions flowing smoothly as proscribed deeds in spite of Creole social norms. Creole responsibility is shown as an unquestioning, requisite, often repressive duty, an iron mandate: that of the mother-woman, a steel parasol under which Edna must function. This is the cultural norm in the society in which Edna Pontellier is trapped, which translates for her into an abnormal state of being. Chopin uses Ednas growing subconscious self-awareness as the vehicle in which to portray the push-pull of these concepts of freedom and responsibility. As Edna is imbued with a nascent subconscious knowledge of personal freedom, her compliant response to her tormenting role of a staid, responsible Creole wife and mother-woman in a static society lessens as her freedom grows. Her apparent sense of responsibility wanes proportionately, encouraged by Chopins portrayal of Creole Society as the catalyst. The author shows Edna growing warmer to the idea of her own personal freedoms with a corresponding coolness toward her responsibilities as a wife and mother, concomitant with her increasingly physical self-awareness, need for personal space, and her longing for Robert. In keeping with the instinctual nature of acquiring her freedom, she does not actively seek Robert out in the beginning. The concept of Robert as a lover gradually grows in her from within, when, after Mademoiselle Reiszs spine-tingling piano performance, Chopin says, â€Å"Perhaps it was the first time she was ready, perhaps the first time her being was tempered to take an impress of the abiding truth† (Kindle location 491-505). The â€Å"abiding truth† was the onset of the knowledge and understanding of her personal freedom. Following Mademoiselle Reiszs piano recital, as the small audience was walking to the beach for a midnight swim, Robert willfully lagged behind. Chopin writes, â€Å"She missed him the days when some pretext served to take him away from her, just as one misses the sun on a cloudy day without having thought much about the sun when it was shining† (Kindle location 505-19). There is no conscious act to have Robert for her own; it happens as a consequence of her growing subconscious self-awareness, which takes place out of sight of the reader and makes itself known by Ednas deeds which just seem to flow from her naturally. Chopin contrasts this nascence of freedom through Ednas portrayal of a gradual release from within herself of her old persona, instead of the overt shedding of it through forced open rebellion. Indeed, at times Edna simply drifts into freedom as her natural state of being. Although hidden from the reader, one can safely assume her instincts of right and wrong, what is fair and unfair, grow in her subconscious mind to a point in which they overcome and displace the artificial, imbedded notions of Creole society and the Victorian world at large, as seen in the metaphorical exchange with Robert, â€Å"  Will you get my white shawl which I left on the window-sill over at the house? † â€Å" When he returned with the shawl she took it and kept it in her hand. She did not put it around her† (Kindle location 560-70). One possible metaphor here is that the white shawl represents her supra-marital chastity which she now holds in her hand, eschewing its use. Change will be inevitable. Freedom often comes through rebellion in some part, however, and Edna has a small share, albeit mostly she gains her freedom through the effects of her inner turmoil and subconscious awakening of her true self and acting on it. But oddly, Chopin does not present this contrast of rebellion as a juxtaposition of the concepts of responsibility versus irresponsibility; instead, she lets defiance take its place, as seen here when Leonce perceives Ednas violation of a social norm: â€Å"This is more than folly,† he blurted out. â€Å"I cant permit you to stay out here all night. You must come in the house instantly. † [Leonce](Kindle location 584-600). In the paragraph which follows, she turns the tables neatly: †With a writhing motion she settled herself more securely in the hammock. She perceived that her will had blazed up, stubborn and resistant. She could not at that moment have done other than denied and resisted. She wondered if her husband had ever spoken to her like that before, and if she had submitted to his command. Of course she had; she remembered that she had. But she could not realize why or how she could have yielded, feeling as she did then†(Kindle location 588). Immediately, she says, â€Å"Leonce, go to bed, I mean to stay out here. I dont wish to go in, and I dont intend to. Dont speak to me like that again; I shall not answer you† [Edna] (Kindle location 589). It is here that she anchors her freedom. Her role as an obedient Creole wife has ended. The totality of her transformation to a whole individual also involves a sexual counterpart with respect to her desire for Robert and a coming alive of her physical body in a sensual sense; however, her desire for Robert as a lover is not fulfilled by the end of the novel, thereby inferring an asexual nature to that part of her journey. Although Edna wishes for a tryst with Robert, it is not he who ushers in the springtime of her physical awakening; it is Alcee Arobin, showing for the most part the asexual nature of her quest and an objectivity in their consummation which gives the lie to calling it lovemaking. It is simply an event in her journey, one which does not cause the earth to move. Arobin is not a usurper; he is merely a sex object. In contrast, Chopin describes real love in no uncertain terms: â€Å"The lovers were just entering the grounds of the pension. They were leaning toward each other as the wateroaks bent from the sea. There was not a particle of earth beneath their feet. Their heads might have been turned upside-down, so absolutely did they tread upon blue ether† (Kindle location 407-21). Edna seeks complete freedom, including that of a sexual act, to validate becoming a confident, singular, and unified individual human being. She wishes to be in control and in possession of—her own body and actions, in spite of her repressive upbringing and learned puppet-dance of Creole society. Chopin frames this tryst as an expression of Ednas independence and as the ownership of her own body—to do with as she wishes. Although it is Robert whom she loves, it is Alcee with whom she shares herself, not with romantic passion but as a liberating release of the stultifying social morality which binds her. This takes place in an out-of-wedlock setting where she may express her love and curiosity freely and selfishly without the duty-bound responses she might have in her marriage bed with Leonce. Indeed, this craving for a lovers tryst is concurrent with a gradual and proportional shedding of her wifely responsibilities and ebbing of motherly duties as this liaison draws closer. It is significant to note that although Edna interacts less and less with her children, her love does not in any way decrease for them. Another dichotomy exists here, too, in that Edna is shielding them from her personal storm by placing them in the lee of anothers guardianship because of the instinctively felt but not-as-yet consciously perceived destruction to come. From a mothers standpoint, she was, in essence, instinctively giving them away—something a loving mother might feel she had to do to protect her children—but an act that contradicts being a responsible mother-woman in Creole society. The push-pull of freedom vis-a-vis Creole responsibility is shown dramatically, in the following: She was fond of her children in an uneven, impulsive way. She would sometimes gather them passionately to her heart; she would sometimes forget them. The year before, they had spent part of the summer with their grandmother Pontellier in Iberville. Feeling secure regarding their happiness and welfare, she did not miss them except with an occasional intense longing. Their absence was a sort of relief, though she did not admit this, even to herself. It seemed to free her of a responsibility which she had blindly assumed and for which Fate had not fitted her† (Kindle location 369). Once again, Ednas subconscious is pulling her away from the responsibilities so incontrovertibly linked to the Creole way to allow her the freedom she yearns for—mind, body, and soul. Chopin confirms that child-rearing is not what Edna wants or is prepared for. Ednas end, when it comes, shows the dichotomy: Edna sheds her clothing, free at last, and defies her Creole responsibilities with one final swim, naked. On the one hand, she has fulfilled her quest for freedom of her mind, body and soul; on the other hand, Edna is eternally empty of all Creole responsibility.

Immoral or Unconstitutional Government Decrees :: Politics Political Essays

Immoral or Unconstitutional Government Decrees Imagine this scenario and let's do a thought experiment. I'm ordered by the Department of Health and Human Services (DHHS) to perform, without compensation, cleaning services at a local senior citizen retirement home. I've not been found guilty in a court of law of a crime for which I'm being punished. I've simply been ordered by DHHS to work at the senior citizen home in the name of promoting the public welfare. Failure to comply means going to jail. I might seek a court injunction against DHHS's edit. But suppose the court ruled that DHHS had the authority to order me to perform cleaning services at senior citizen homes. I might take my complaint all the way to the U.S. Supreme Court only for the Court to rule: yes, under the U.S. Constitution's welfare clause, and the authority it gives Congress, I'm compelled as ordered by DHHS to perform cleaning services. My question to you is now that the courts have ruled, should I simply comply? You might rejoin by suggesting that the question cannot be answered unless additional information is supplied such as: Did Congress properly vote to authorize DHHS to order me to clean senior citizen homes? Did DHHS single me out or are other Americans assigned similar tasks? In other words, was there invidious discrimination? My response to your first set of questions is what does a vote have to do with the rightness or wrongness of the DHHS mandate? Would one determine the rightness or wrongness of rape, murder, theft and slavery by whether there was majority vote? To the second question, I would also ask does the rightness or wrongness of an act depend upon the number of people, a hundred people or millions of people, forcibly used to serve the purposes of another? Was slavery in our country okay because 4 million blacks were enslaved instead of just one? Does equality in servitude make servitude just? One might rejoin by saying, "All those arguments are neither here nor there; the law is the law and people should obey." I say balderdash! South Africa used to have apartheid laws that strictly controlled where blacks could live, work, and eat. Nazi Germany had anti-Semitic laws. In United States there was the Fugitive Slave Act of 1850. Would you have obeyed those laws? Would you have approved of and sought prosecution of white employers who hired black workers in contravention of job reservation laws that were a part of South Africa's Civilized Labour Policy?

The Alchemist Summary Part One

Mabel Medina July 1, 2012 English 513 Kelly Understand The Alchemist Summary In â€Å"Part One† of The Alchemist by Paulo Coelho, is so far about a boy named Santiago starting out his quest in the search of his Personal Legend. Santiago is a shepherd who likes to travel and enjoys being around his sheep. Although he travels all over, there was a certain village the shepherd boy enjoyed going to sell his sheep’s wool because he liked the merchant’s daughter.The author describes Santiago recall why he decided to become a shepherd and how his father helped him by giving him three gold coins to buy his flock of sheep. The boy was happy being a shepherd; he had his sheep, a jacket and book. One day, Santiago went to a Gypsy where he tells her about a recurrent dream he has had about finding treasure in the Egyptian pyramids. The Gypsy does not give him a lot of information about his dream, but does tell him that if he finds the treasure, to give her one-tenth.Later on that day, the boy is reading his book, when an old man came by him and tried to start a conversation. When the old man finally got the boy’s attention, he tells him he is the King of Salem, and how he can find the hidden treasure, but wants one-tenth of his sheep in return. The old man also tells the boy to not give up and to go forth and search for the treasure before it is too late and he gives up. The next day, Santiago met up with the old man and gives him one-tenth of his sheep.In return, the old man gave the boy advice that would be helpful throughout his journey, and two rocks, Urim and Thummim (one black meaning yes, and the other white, meaning no), to help him read omens better. Santiago began his journey and went to Africa. While in Africa, as the author describes, the boy feels insecure because of the language barrier, but quickly entrusts in a boy who speaks the same language as he and invites him along his journey. The two boys go into the plaza, and Santiagoâ €™s new friend is suddenly out of sight, with all of his money, and he later realizes that his â€Å"friend† has robbed him.The following day, the boy observes a candy seller, and as he is doing so, he realizes that he needs to have patience on his journey. A crystal merchant notices Santiago in the plaza and watches him. Santiago offers to clean his glass windows in exchange for food. As Santiago was working, two customers went in the shop, and the crystal merchant offers him a job, taking the customers as a good omen. The boy accepts, telling him that he will work for him until he has enough money to buy some sheep.

A Semiotic Analysis Of A Hotel Advertisement - 990 Words

Suit Up, Drink Up: A Semiotic Analysis of a Hotel Advertisement Imagine being surrounded by thousands of lights and advertising endorsements. People on the streets trying to make a living with part-time jobs handing out flyers to quickly passing strangers. There’s cars honking and people screaming in joy. Unknown laws are being broken every minute when the only care in the world is to have fun. Everywhere one looks, there are people laughing and having fun. People are bumping into each other in the crowded streets as they walk quickly to get to the nearest casino and bar. They want to keep the party and excitement going. Dopamine and adrenaline rushes through sweaty bodies in the desert heat. In this moment of pure bliss and happiness†¦show more content†¦The lounge chairs are placed in the shallow end of a pool under the sun. The sun portrays the heat of the exhaustion socially-active men feel constantly working. The pool is portrayed as a cool location is escape the sun that represents their exhaustion. Located in the pool, the models are able to relax from outside workload. The poolside is empty representing a sense of calmness for those constantly working to stop and recharge. This perfect setting in the advertisement will allow an image of relaxation to be seen. Additionally, the ideal images of masculine and feminine beauty illustrate the Cosmopolitan Hotel as a place where such beauty exists. The male model’s eyes are looking straight into the camera, at his audience. He is directing the message of the entire advertisement to men like himself. He is very clean, well-shaven, and has a great face structure and jawline. This attracts other men who are socially-active to stay at the Hotel because they would like to be seen as successful and handsome as he does. On his legs is a beautiful female model portrayed as a poolside attendant, spread out on her back. She’s arching her back to serve him a drink. This shows that she is someone who is willing toâ€Å"bend backwards† to serve her customer. This shows the customer service The Cosmopolitan Hotel is offering. The model is not dressed in proper uniform. Instead, she is wearing a revealing swimsuit that is not appropriate for work. Her arm behind her head, elbowsShow MoreRelatedCase on the Disney Brand14200 Words   |  57 PagesKey Words: Brand Extension, Expansion into New Geographies. Brand Culture, Brand Symbols, Semiotics Analysis. Study of ‘Disney’: Strategies and factors that helped build the iconic brand. Group 7 Archana Menon 2008 09 A Chandan Pansari 2008 12 A Ranjani Mani 2008 43 A Sumita Das 2008 55 A INDEX Introduction ..........................................................................................................................4 Licensing ..............................................Read MoreProject Report on Nescafe Bangladesh8671 Words   |  35 Pagessources: Secondary information was collected from the local company ‘Nestle Bangladesh’ and web site of the parent company. 3. Analysis techniques: Statistical techniques were used to analyze the collected information. Simple Mean and Frequency Distribution has been used for analysis. 4. Presentation of information: Collected information and findings of the analysis are presented in both descriptive and graphical form. 1.5 Limitations Several problems were arises to complete this study. TheyRead MoreShortening of Words and Their Features9064 Words   |  37 PagesRussian and Uzbek lexicologists as A.I. Smirnitsky, B.A. Ilyish, N. Buranov, V.V. Vinogradov, O. Jespersen and some others. If we say about the methods of scientific approaches used in our work we can mention that the method of typological analysis was used. The novelty of the work is concluded in including the language of charts to one of the chapter of the course paper. The general structure of our course paper looks as follows: The work is composed onto three major parts: