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Saturday, November 16, 2013



INVESTMENTS Presentation Transcript: 

Different motivations for investing:
To earn a high rate of return.
To secure certain operating or financing arrangements with another company.

Companies account for investments based on
the type of security (debt or equity) and
their intent with respect to the investment.

4.Investments in Debt Securities
U.S. government securities
Municipal securities
Corporate bonds
Convertible debt
Commercial paper

5.Held-to-Maturity Securities
Classify a debt security as held-to-maturity only if it has both
the positive intent and
the ability to hold securities to maturity.

6.Available-for-Sale Securities
Companies report available-for-sale securities at:
fair value, with
unrealized holding gains and losses reported as part of comprehensive income (equity).

7.Investments in Equity Securities
Represent ownership of capital stock.
Cost includes:
price of the security, plus
broker’s commissions and fees related to purchase.

PPT On Floating Airport


Floating Airport Presentation Transcript: 
1.Floating  Airport

2. Is an airport built and situated on a very large floating structure (VLFS).
1930 The first discussion of a floating airport was for
trans-Atlantic flights.
1935 :Bleriot  suggested
Seadromes solution to economical trans-Atlantic passenger flights
As the population increases and land becomes more expensive  floating airports could help solve land use.
pollution and aircraft noise issues and reduce risks of aircraft crashes to the land-locked population

3.Kansai International Airport
Is an international airport located on an artificial island in the middle of Osaka Bay, 38 km southwest of Osaka Station, located within three municipalities, including Izumisano (north), Sennan (south), and Tajiri (central), in Osaka Prefecture, Japan. The airport is off the Honshu shore.
in Japan.

In the 1960s, when the Kansai region was rapidly losing trade to Tokyo, planners proposed a new airport near Kobe and Osaka.
 Osaka International Airport, located in the densely populated suburbs of Itami and Toyonaka, was surrounded by buildings; it could not be expanded, and many of its neighbors had filed complaints because of noise pollution problems.
 Planners decided to build the airport offshore. The new airport was part of a number of new developments to revitalize Osaka, which had lost economic and cultural ground to Tokyo for most of the century.
 Initially, the airport was planned to be built near Kobe, but the city of Kobe refused the plan, so the airport was moved to a more southerly location on Osaka Bay. There, it could be open 24 hours per day, unlike its predecessor in the city.

5.Key Features
Located on a biggest artificial (man-made) island (4 X 2.5 km )in Osaka Bay in Japan
 Project Started in 1986
 Opened for flights  in September 1994
Constructed cost over $20 billion
 On 19 April 2001  the ASCE (American Society of Civil Engineers) named KIA the #2 civil engineering project of the 20th century, second only to the Panama Canal

A man-made island, 4 km  long and 2.5 km  wide, was proposed. Engineers needed to overcome the extremely high risks of earthquakes and typhoons (with storm surges of up to 3 m (10 ft)).
 Construction started in 1987. The sea wall was finished in 1989 (made of rock and 48,000  concrete blocks).

10,000 workers and 10 million work hours over three years, using eighty ships, were needed to complete the 30-metre layer of earth over the sea floor and inside the sea wall.
  The island had been predicted to sink 5.7 m  by the most optimistic estimate as the weight of the material used for construction compressed the seabed silts. However, the island had sunk 8.2 m (27 ft) - much more than predicted.
The project became the most expensive civil works project in modern history after twenty years of planning, three years of construction and several billion dollars of investment. The lessons of Kansai Airport were also applied in the construction of Hong Kong International Airport.

8.  In 1995, Japan was struck by the Kobe earthquake, whose center was about 20 km away from KIA and killed 6,434 people on Japan's main island of Honshu.
Due to its earthquake engineering, the airport emerged unscathed, mostly due to the use of sliding joints. Even the glass in the windows remained intact. Later, in 1998, the airport survived a typhoon with wind speeds of up to 200 km/h (120 mph).

Thus, in 2003, believing that the sinking problem was almost over, the airport operators started to construct a 4,000 m (13,000 ft) second runway and terminal.
The second runway opened on 2 August 2007, but without the originally planned terminal portion postponed. This lowered the project cost to US$8 billion).
It has expanded the airport size to 10.5 km2. The new runway is used for landings and when there are incidents prohibiting take off use of runway A.
A new terminal building opened in late 2012.There are additional plans for several new aprons, a third runway (06C/24C) with a length of 3,500 m (11,483 ft), a new cargo terminal and expanding the airport size to 13 km2 (5.0 sq mi). However, the Japanese government is postponing these plans for economic reasons.

10.Access Information
The most practical means of getting to Osaka and Kyoto is by train. You have a choice of two companies:
JR Haruka : The JR West Haruka limited expresses run from the airport to Tennoji (29 min, ¥1,760).
JR Rapid Service : Low cost train service to reach Tennoji  it takes (43 min, ¥1,030) All seats are non-reserved and trains depart every 20 minutes; the trains can get crowded at rush hour.
Airport Limousine buses  leave for various destinations throughout Kansai from the 1st floor directly outside the arrivals hall. The cost is comparable to or slightly higher than the train, It can be faster than the train for some destinations such as Kobe (60 minutes, ¥1,800) in good traffic.

11.The main KIA passenger Terminal l is a single four-story building designed by Renzo Piano Building Workshop (Renzo Piano and Noriaki Okabe) .
 It has a gross floor space of 296,043 square meters.
It is the longest airport terminal in the world, at a total length of 1.7 km.
It has a sophisticated people mover system called the Wing Shuttle, which     moves passengers from one end of the pier to the other.
The terminal's roof is shaped like an airfoil. This shape is used to promote air circulation through the building: giant air conditioning ducts blow air upwards at one side of the terminal, circulate the air across the curvature of the ceiling, and collect the air through intakes at the other side. Mobiles are suspended in the ticketing hall to take advantage of the flowing air.

12.Terminal 2
Terminal 2 is a low-cost carrier (LCC) terminal designed to attract more LCCs by providing lower landing fees than terminal 1.
 Similar to Singapore's Changi International Airport's low cost terminal, the terminal is basic and currently serves only Japan's Peach Air.
 Currently this terminal is not directly accessible by train. A free shuttle bus transports passengers from Kansai International Airport's train station to Terminal 2.

The official website of KIA
 Wikipedia ,The Free Encyclopedia
 Wiki Travel

PPT On Livestock Project


Livestock Project Presentation Transcript:
1.“Livestock project”
This study conduct to assess the feasibility of establishing mixed farm including different animals
 (production and Fattening).
so Livestock are a big part of the business and I hope this study is relevant to the project.

2.Purpose for the project
Provide job opportunities for new graduates.
increase the production capacity in the country.
Return on the project .

3.Livestock cost categories
land (as a part of DAMAN project).
Machinery and.

4.Safety procedures
Healthy food.
Ventilation and lighting.

5.In this livestock project there are three projects
poultry project
cow project
Livestock products  factory

6.Raising chickens for meat production

7.Raising chickens for egg production.

8.the Calves



MANAGEMENT ASSERTIONS Presentation Transcript:

2.Management Assertions

3.General Balance-Related Audit Objectives
Amounts included exist.
Existing amounts are
Amounts included are
stated at the correct

Rights and
Assets are included at
estimated realizable value.
Assets must be owned.
Account balances and
disclosures are presented
in financial statements.

5.How Audit Objectives Are Met
The auditor must obtain sufficient competent
audit evidence to support all management
assertions in the financial statements.
An audit process is a methodology
for organizing an audit.

6.Four Phases of a Financial Statement Audit
Plan and design
an audit approach.
Perform tests of
controls and
substantive tests
of transactions.
Perform analytical
procedures and
tests of details
of balances.
Complete the
audit and issue
an audit report.




2.What is Marketed?


4.Key Customer Markets
Consumer markets
Business markets
Global markets
Nonprofit/Government markets

5.Marketing Channels

6.Marketing Environment

7.Company Orientations

8.Major Societal Forces
Network information technology
Heightened competition
Industry convergence
Retail transformation

PPT On Methods of Financial Statement Fraud


Methods of Financial Statement Fraud Presentation Transcript:
1.Methods of Financial Statement Fraud

2.Fictitious revenues
Timing differences
Improper asset valuations
Concealed liabilities and expenses
Improper disclosures

3.Fictitious revenues
Timing differences
Improper asset valuations
Concealed liabilities and expenses
Improper disclosures

4.Fictitious Revenues
Recording of goods or services that did not occur
Fake or phantom customers
Legitimate customers
Sales with conditions
Pressures to boost revenues

5.Red Flags – Fictitious Revenues

6.Timing Differences
Recording revenue and/or expenses in improper periods
Shifts revenues or expenses between one period and the next, increasing or decreasing earnings as desired

7.Red Flags – Timing Differences
Significant, unusual, or highly complex transactions
Unusual increase in gross margin or margin in excess of industry peers
Unusual growth in the number of days’ sales in receivables
Unusual decline in the number of days’ purchases in accounts payable

8.Concealed Liabilities
Liability/expense omissions
Capitalized expenses
Failure to disclose warranty costs and liabilities

9.Red Flags – Concealed Liabilities

10.Improper Disclosures
Liability omissions
Subsequent events
Management fraud
Related-party transactions
Accounting changes

11.Red Flags – Improper Disclosures
Rapid growth or unusual profitability.

Significant bank accounts or subsidiary or branch operations

13.Inventory valuation
Accounts receivable
Business combinations
Fixed assets

PPT On Non Controlling Interest


Non Controlling Interest Presentation Transcript:
1.Non-controlling Interest

2.For the parent to consolidate the subsidiary,  only a controlling interest is needed—not 100% interest.
Noncontrolling interest or minority interest refers to the claim of these shareholders on the income and net assets of the subsidiary.

3.Noncontrolling Interest Computation of income to the noncontrolling interest: In uncomplicated situations, it is a simple proportionate share of the subsidiary’s net income.
Presentation: FASB 160 requires that the term “consolidated net income” be applied to the income available to all stockholders.

4.The noncontrolling interest’s claim on the net assets of the subsidiary was previously shown between liabilities and stockholders’ equity in the consolidated balance sheet.
Some firms reported minority interest as a liability, although it did not meet the definition of a liability.

5.Combined Financial Statements
Financial statements are also prepared for a group of companies when no one company in the group owns a majority of the common stock of any other company in the group.

6.Entity Theory
Focuses on the firm as a separate economic entity, rather than on the ownership rights of the shareholders.
Emphasis is on the consolidated entity itself, with the controlling and noncontrolling shareholders viewed as two separate groups, each having an equity in the consolidated entity.

7.All of the assets, liabilities, revenues, and expenses of a less-than-wholly owned subsidiary are included in the consolidated financial statements, with no special treatment accorded either the controlling or noncontrolling interest.

8.Current Practice
FASB 141R has significantly changed the preparation of consolidated financial statements subsequent to the acquisition of less-than-wholly owned subsidiaries.

9.Current approach clearly follows the entity theory with minor modifications aimed at the practical reality that consolidated financial statements are used primarily by those having a long-run interest in the parent company.

PPT On Not for Profit Environment


Not for Profit Environment Presentation Transcript:
1.Not-for-Profit Environment

2.Non-for-profit provide services for a political or social cause or other activities for the betterment of the society. 

3. The objectives of the Non-for-profit are often ambiguous and not easily quantifiable.

4.Non-for-profit have relationships with parties providing their resources that are unlike of businesses.

5.Financial reports of Non-for-profit provide information about Inflows (Revenues) and outflows (Expenditures) of cash and other resources.

6.Expenditures and revenues
Excess of expenditures over revenues generally signals financial distress or poor managerial performance.
Excess of revenues over expenditures is not necessarily commendable. It maybe achieved through reducing services, which may be at odds with the entity's’ objective.

7.The goal of Non-for-profit is something other than earning profit.

8.To assess the organization's performance  & to report properly on their accomplishments, non-for-profit must augment its financial statements to include nonfinancial data relating to their objectives, eg:
a school might include statistics on student test scores or graduation rates.
A center for homeless might present data on the number of people fed or adequately housed.

9.Non-for-profit are governed mainly by their budgets, not the market place.
Revenues & Expenditures are controlled through the budgetary process. 



OUTSOURCING Presentation Transcript:

Purchasing from someone else a product or service that had been previously provided internally. Avoid outsourcing distinctive competencies

3.Off shoring
The outsourcing of an activity or a function to a wholly-owned company or an independent provider in another country

4.Disadvantages of outsourcing and offshoring
Customer complaints
Long-term contracts
Ability to learn new skills and develop new core competencies
Lack of cost savings
Poor product quality
Increased transportation costs

5.Errors in Outsourcing Efforts
Outsourcing the wrong activities
Selecting the wrong vendor
Poor contracts
Personnel issues
Lack of control
Hidden costs
Lack of an exit strategy

6.Constructing Corporate Scenarios-
pro forma balance sheets and income statements that forecast the effect of each alternative strategy/its various programs will have on division and corporate return on investment

7.Use industry scenarios to develop assumptions about the task environment
Develop common size financial statements for prior years
Construct detailed pro forma financial statements for each strategic alternative

8.Management’s Attitude Toward Risk
composed not only of the probability that the strategy will be effective but also of the amount of assets the corporation must allocate to the strategy and the length of time the assets will be unavailable for other uses
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