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Thursday, November 14, 2013

PPT On TRAINING OF Students Graduates


TRAINING OF Students Graduates Presentation Transcript:
1.TRAINING OF students graduates

2.The problems that exist among students graduates?
Weak communication skills so that there is a lack of confidence in the reliance on self.
Weaknesses in the English language.
Existing leadership skills among graduates weak.
A large extent between Theoretical and practical so that the Most  student do not have job skills.
Negotiation skills are weak.

3.Training Project objectives :
Motivate students.
Communication skills , managerial and marketing skills for all  student.
Negotiation Skills.
Leadership skills.
Languages, especially English that will help them to engage the labor market.
Experience  that help student for engage in the labor market.

4.Training with Private Sector
This program relies on the private sector so that there are contracts between the project and the private sector to train graduates so they can practice applied to work.

5.Training with general Sector
This significant program on the public sector to train graduates in various ministries, so they have a high capacity for work in the ministries.

Give the skills of graduates in the agricultural sector.
Give graduates with skills in the livestock sector.
Give skills for graduates in the industrial sector.

Measures the reaction of graduates on training, it is important to feel the graduate training that has meaning and value and experience given will help him to obtain the required expertise.

You measure what your trainees have learned. How much has their knowledge increased as a result of the training?
We at this stage are working to identify the needs of students and what we want to teach him (skills , knowledge, attitudes).

At this level, you evaluate how far your trainees have changed their behavior, based on the training they received. Specifically, this looks at how trainees apply the information.

At this level, you analyze the final results of your training. This includes outcomes that you or your organization have determined to be good for business, good for the employees, or good for the bottom line. 

PPT On Subsidiary Financial Statements


Subsidiary Financial Statements Presentation Transcript: 
1.Subsidiary Financial Statements

2.Subsidiary Financial Statements
Creditors, preferred stockholders, and non-controlling common stockholders of subsidiaries are most interested in the separate financial statements of the subsidiaries in which they have an interest.

3.Because subsidiaries are legally separate from their parents, the creditors and stockholders of  a subsidiary generally have no claim on the parent, and the stockholders of the subsidiary do not share in the profits of the parent.

4.Standard Requirements
ARB 51 indicates that consolidated financial statements normally are appropriate for a group of companies when one company “has a controlling financial interest in the other companies.”
FASB 94 requires consolidation of all majority-owned subsidiaries unless the parent is unable to exercise control.

5.Less Than Majority Ownership
A company may be able to direct the operating and financing policies of another with less than majority ownership.
FASB 94 does not preclude consolidation with less than majority ownership, but such consolidations have seldom been found in practice.
FASB 141R indicates that control can be obtained without majority ownership of a company’s common stock.

6.Ability to Exercise Control
Sometimes, majority stockholders may not be able to exercise control even though they hold more than 50 percent of outstanding voting stock.
Subsidiary is in legal reorganization or bankruptcy
Foreign country restricts remittance of subsidiary profits to domestic parent company
The unconsolidated subsidiary is reported as an intercorporate investment.

7.Changing Concept of the Reporting Entity
FASB 94, requiring consolidation of all majority-owned subsidiaries, was issued to eliminate the inconsistencies found in practice until a more comprehensive standard could be issued.
Completion of the FASB’s consolidation project has been hampered by, among other things, issues related to:
Reporting entity

8.FASB has been attempting to move toward a consolidation requirement for entities under effective control.
Ability to direct the policies of another entity even though majority ownership is lacking.
Even though FASB 141R indicates that control can be achieved without majority ownership, a comprehensive consolidation policy has yet to be achieved.

9.The accounting entity
Defining the accounting entity would help resolve the issue of when to prepare consolidated financial statements and what entities should be included.
FASB 160 deals only with selected issues related to consolidated financial statements, leaving a comprehensive consolidation policy until a later time.

PPT On The Importance of Intellectual Property


The Importance of Intellectual Property Presentation Transcript:
1.The Importance of Intellectual Property

2.Intellectual Property
Is any product of human intellect that is intangible but has value in the marketplace.
It is called “intellectual” property because it is the product of human imagination, creativity, and inventiveness.

Businesses have thought of their physical assets, such as land, buildings, and equipment as the most important.
Increasingly, however, a company’s intellectual assets are the most important.

4.The Four Key Forms of Intellectual Property

A patent is a grant from the federal government conferring the rights to exclude others from making, selling, or using an invention for the term of the patent.

A trademark is any word, name, symbol, or device used to identify the source or origin of products or services and to distinguish those product or services from others.

A copyright is a form of intellectual property protection that grants to the owner of a work of authorship the legal right to determine how the work is used and to obtain the economic benefits from the work.

8.Trade Secrets
A trade secret is any formula, pattern, physical device, idea, process, or other information that provides the owner of the information with a competitive advantage in the marketplace.

9.Common Mistakes Firms Make in Regard to Protecting Their Intellectual Property



TYPES OF BUDGETS Presentation Transcript:

2.Appropriation Budgets
The legislatively approved budget that grants expenditure authority to departments and other governmental units in accordance with applicable laws.

3.Capital Budgets
Focuses on the acquisition and construction of long term assets.
Although the accounting cycle is traditionally one year, the budgeting process may extend for a considerably longer period.
The needs of organization constituents must be forecast and planned for years in advance. 

4.Flexible Budgets
Which relate costs to outputs and are thereby intended to help control costs, especially those of business-type activities.

5.May be appropriate for governmental funds “expenditures and level of activity are pre-established by legislative authorization”

6.How are expenditure and revenues classified
Because the way the budget is presented can significantly impact the allocation of resources
GASB advised that “multiple classification of governmental expenditure data is important from both internal and external management control and accountability standpoints”.

7.How are expenditure and revenues classified
Suggested expenditure classifications include:
By Fund: such as general fund, special revenue fund, debt service funds.
By Organizational Unit: such as police department, fire department, city council.
By Function or Program: a group of activities carried out with the same objective, such as public safety, sanitation, recreation.

8.Suggested expenditure Classifications include:
By Activity: line of work contributing to a function or program such as highway patrol, crime investigation.
By Character: the fiscal period they are presumed to benefit such as (Current, Capital, Debt Service)
By Object classification: the type of items purchased or the services offered such as salaries, fringe benefits, travel, and repairs.

9.Purpose Served by Each Classification
Fund—Identifies which fiscal and accounting entity was affected
Function or program—Assists in budgeting resources for carrying out major areas of service activities or goals
Organization unit —Assists in enhancing managerial control over departments and divisions, and responsibility accounting

10.Why is more than one type of budget necessary?
Capital budget is a plan setting forth when specific capital assets will be acquired and how they will be financed.
Capital budgets are closely tied to operating budgets
Each year, a government must include current-year capital spending in its operating budget.
If the capital projects are financed with debt, the CAPEX will be offset with bond proceeds and will not affect the operating budget. 



TYPES OF CONTROLS Presentation Transcript:

2.Asset Accountability Controls
Subsidiary ledgers provide a cross-check on the accuracy of a control account
Reconciliations compare values that have been computed independently
Acknowledgment procedures transfer accountability of goods to a certain person
Logs and Registers help account for the status and use of assets
Reviews & Reassessments are used to re-evaluate measured asset values

3.Management Practice Controls
Since management is responsible and thus “over” the internal control structure, they pose risks to a firm
In a computerized AIS, management should instigate a policy for:
Controls over Changes to Systems
New System Development Procedures

4.Examples of Management Practice Controls
Human resource Policies and Practices
Commitment to Competence
Planning Practices
Audit Practices
Management & Operational Controls

5.Application Controls
Application controls pertain directly to the transaction processing systems
The objectives of application controls are to ensure that all transactions are legitimately  authorized and accurately recorded, classified, processed, and reported
Application controls are subdivided into input, processing and output controls

6.Authorization Controls - I
Authorizations enforce management’s policies with respect to transactions flowing into the general ledger system
They have the objectives of assuring that:
Transactions are valid and proper
Outputs are not incorrect due to invalid inputs
Assets are better protected
Authorizations may be classified as general or specific 

7.Input Controls
Input Controls attempt to ensure the validity, accuracy, and completeness of the data entered into an AIS.
Input controls may be subdivided into:
Data Observation and Recording
Data Transcription (Batching and Converting)
Edit tests of Transaction Data
Transmission of Transaction Data



TYPES OF MARKETING Presentation Transcript:

2.Holistic Marketing
The holistic marketing concept is based on the development, design, and implementation of marketing programs, processes, and activities that recognize their breadth and inter dependencies.

3.Relationship Marketing

4.Integrated Marketing
Integrated marketing occurs when the marketer devises marketing activities and assembles marketing programs to create, communicate, and deliver value for consumers such that “the whole is greater than the sum of its parts.”
Two key themes are that (1) many different marketing activities can create, communicate, and deliver value and (2) marketers should design and implement any one marketing activity with all other activities in mind.

5.Internal Marketing
Internal marketing is the task of 
hiring, training, and motivating able employees
who want to serve customers well.

6.Performance Marketing

7.Types of Corporate Social Initiatives
Corporate social marketing
Cause marketing
Cause-related marketing
Corporate philanthropy
Corporate community involvement
Socially responsible business practices
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