نتائج البحث - (( administration directions ) OR ( administration (relationship OR relations) ))~

Proactive purchasing in the supply chain : the key to world-class procurement / حسب Burt, David N.

جدول المحتويات: "…Strategic Responsibilities Organizational Authority e-Commerce Organizational Structures The Materials Management Organization The Supply Chain Management Structure Organizing with Cross-Functional Teams Budgeting and Staffing Summary Appendix A Benefits Resulting from Cross-Functional Teams Challenges and Problems with the Cross-Functional Approach Prerequisities to Successful Cross-Functional Teams Team Development and Training Appendix B: The Professional Organizations of Supply Chain Management Endnotes Suggested Reading Chapter 3 Supply Management: An Organization Spanning Activity Supply Management's Relations with Other Departments Supply Management and Engineering Supply Management and Manufacturing and Operations Supply Management and Quality Supply Management and Marketing Supply Management and Finance Supply Management and Information Technology (IT) Supply Management and Logistics Supply Management and Accounts Payable Supply Management and Lawyers Supply Management in Non-Manufacturing Organizations Supply Management in Government Supply Management and the External Environment Business Relationships Monitoring the Supply Environment Completing the Supply Chain Linkage: Supplier Integration with the Customer Summary Endnotes Suggested Reading Chapter 4 A Portfolio of Relationships A Transformation in Relationships Transactional Relationships Collaborative and Alliance Relationships Collaborative Relationships Supply Alliances Which Relationship Is Appropriate? …"

Professional responsibility in a nutshell / حسب Aronson, Robert H.

جدول المحتويات: "…THE LAWYER IN THE LEGAL SYSTEM: FUNCTIONS AND RESPONSIBILITIES The Lawyer as an Advocate: The Adversary System 304 (58) Justice and the Adversary System 304 (5) Lawyers' Roles in the Adversary System 309 (3) Specific Obligations of the Advocate 312 (50) Preparation for Trial 314 (1) Preparing a Witness for Trial 315 (2) Communication With Adverse Witnesses 317 (3) Acceptance of ``Questionable Cases''; the ``Guilty'' Client 320 (5) Delay 325 (1) The Lying Client or Witness 326 (1) The Problem 326 (1) The Alternatives 327 (1) Refuse to Call the Intended Perjurer as a Witness 327 (1) Withdraw From Representation 328 (2) ABA Standards Relating to the Administration of Criminal Justice: The Defense Function 330 (2) The Model Rules 332 (3) Nix v. …"

Cost and management accounting : an introduction

جدول المحتويات: "…Preface xiii Part One Introduction to Cost and Management Accounting 1 (38) Introduction to management accounting 3 (16) The users of accounting information 4 (1) Differences between management accounting and financial accounting 5 (1) The decision-making process 5 (5) Changing competitive environment 10 (1) Focus on customer satisfaction and new management approaches 10 (3) The impact of the changing environment of management accounting systems 13 (1) Functions of management accounting 14 (2) Summary of the contents of this book 16 (3) An introduction to cost terms and concepts 19 (20) Cost objects 19 (1) Direct and indirect costs 20 (2) Period and product costs 22 (1) Cost behaviour 22 (5) Relevant and irrelevant costs and revenues 27 (1) Avoidable and unavoidable costs 28 (1) Sunk costs 28 (1) Opportunity costs 28 (1) Incremental and marginal costs 29 (1) Job costing and process costing systems 30 (1) Maintaining a cost database 30 (9) Part Two Cost Accumulation for Inventory Valuation and Profit Measurement 39 (158) Accounting for labour and materials 41 (30) Accounting for labour costs 42 (2) Accounting treatment of various labour cost items 44 (1) Materials recording procedure 45 (2) Pricing the issues of materials 47 (4) Issues relating to accounting for materials 51 (2) Quantitative models for the planning and control of stocks 53 (1) Relevant costs for quantitative models under conditions of certainty 53 (1) Determining the economic order quantity 54 (3) Assumptions of the EOQ formula 57 (1) Determining when to place the order 57 (1) Control of stocks through classification 58 (1) Materials requirement planning 59 (1) Just-in-time systems 60 (11) Cost assignment 71 (36) Assignment of direct and indirect costs 72 (1) Different costs for different purposes 72 (2) Cost-benefit issues and cost systems design 74 (1) Assigning direct costs to objects 75 (1) Plant-wide (blanket) overhead rates 75 (2) The two-stage allocation process 77 (1) An illustration of the two-stage process for a traditional costing system 78 (7) Extracting relevant costs for decision-making 85 (1) Budgeted overhead rates 85 (1) Under-and over-recovery of overheads 86 (1) Maintaining the database at standard costs 87 (1) Non-manufacturing overheads 88 (4) Appendix 4.1: Inter-service department reallocations 92 (4) Appendix 4.2: Other allocation bases used by traditional systems 96 (11) Accounting entries for a job costing system 107 (24) Control accounts 108 (1) Recording the purchase of raw materials 109 (1) Recording the issue of materials 109 (3) Accounting procedure for labour costs 112 (1) Accounting procedure for manufacturing overheads 113 (2) Non-manufacturing overheads 115 (1) Accounting procedures for jobs completed and products sold 115 (1) Costing profit and loss account 116 (1) Interlocking accounting 116 (1) Contract costing 117 (5) Work in progress valuation and amounts recoverable on contracts 122 (9) Process costing 131 (32) Flow of production and costs in a process costing system 132 (1) Process costing when all output is fully complete 133 (6) Process costing with ending work in progress partially complete 139 (3) Beginning and ending work in progress of uncompleted units 142 (5) Partially completed output and losses in process 147 (1) Process costing for decision-making and control 147 (1) Batch/operating costing 148 (1) Surveys of practice 149 (3) Appendix 6.1: Losses in process and partially completed units 152 (11) Joint and by-product costing 163 (16) Distinguishing between joint products and by-products 163 (2) Methods of allocating joint costs 165 (7) Irrelevance of joint cost allocations for decision-making 172 (1) Accounting for by-products 173 (1) By-products, scrap and waste 174 (5) Income effects of alternative cost accumulation systems 179 (18) External and internal reporting 180 (1) Variable costing 181 (1) Absorption costing 182 (1) Variable costing and absorption costing: a comparison of their impact on profit 183 (3) A mathematical model of the profit functions 186 (1) Some arguments in support of variable costing 187 (1) Some arguments in support of absorption costing 188 (1) Surveys of company practice 189 (2) Appendix 8.1: Derivation of the profit function for an absorption costing system 191 (6) Part Three Information for Decision-making 197 (112) Cost-volume--profit analysis 199 (30) The economist's model 200 (2) The accountant's cost--volume--profit model 202 (2) A mathematical approach to cost-volume--profit analysis 204 (4) Margin of safety 208 (1) Constructing the break-even chart 208 (1) Alternative presentation of cost--volume--profit analysis 208 (2) Multi-product cost--volume--profit analysis 210 (3) Cost--volume--profit analysis assumptions 213 (3) Cost--volume--profit analysis and computer applications 216 (1) Separation of semi-variable costs 216 (13) Measuring relevant costs and revenues for decision-making 229 (28) The meaning of relevance 230 (1) Importance of qualitative factors 230 (1) Special pricing decisions 231 (4) Product-mix decisions when capacity constraints exist 235 (2) Replacement of equipment -- the irrelevance of past costs 237 (2) Outsourcing and make or buy decisions 239 (4) Discontinuation decisions 243 (2) Determining the relevant costs of direct materials 245 (1) Determining the relevant costs of direct labour 245 (12) Activity-based costing 257 (28) The role of a cost accumulation system in generating relevant cost information for decision-making 258 (1) Types of cost systems 259 (1) A comparison of traditional and ABC systems 260 (2) The emergence of ABC systems 262 (1) Volume-based and non-volume-based cost drivers 262 (3) An illustration of the two-stage process for an ABC system 265 (4) Designing ABC systems 269 (3) Activity hierarchies 272 (1) Cost versus benefits considerations 273 (1) Periodic review of an ABC data base 274 (1) ABC in service organizations 274 (1) ABC cost management applications 275 (10) Capital investment decisions 285 (24) The opportunity cost of an investment 286 (1) Compounding and discounting 286 (2) The concept of net present value 288 (2) Calculating net present values 290 (1) The internal rate of return 291 (3) Relevant cash flows 294 (1) Timing of cash flows 294 (1) Techniques that ignore the time value of money 295 (1) Payback method 295 (3) Accounting rate of return 298 (1) Qualitative factors 299 (2) Appendix 12.1: Taxation and investment decisions 301 (8) Part Four Information for Planning, Control and Performance Measurement 309 (106) The budgeting process 311 (28) Relationship between budgeting and long-term planning 312 (1) The multiple functions of budgets 312 (2) Conflicting roles of budgets 314 (1) The budget period 314 (1) Administration of the budgeting process 315 (1) Stages in the budgeting process 316 (4) A detailed illustration 320 (1) Sales budget 320 (3) Production budget and budgeted stock levels 323 (1) Direct materials usage budget 324 (1) Direct materials purchase budget 324 (1) Direct labour budget 325 (1) Factory overhead budget 325 (1) Selling and administration budget 326 (1) Departmental budgets 327 (1) Master budget 327 (2) Cash budgets 329 (1) Final review 329 (1) Computerized budgeting 330 (9) Management control systems 339 (28) Different types of controls 340 (3) Cybernetic control systems 343 (1) Feedback and feed-forward controls 343 (1) Management accounting control systems 344 (1) Responsibility centres 344 (2) The nature of management accounting control systems 346 (1) The controllability principle 347 (4) Setting financial performance targets 351 (1) Participation in the budgeting and target setting process 352 (2) Non-financial performance measures 354 (1) Activity-based cost management 355 (12) Standard costing and variance analysis 367 (48) Operation of a standard costing system 368 (3) Establishing cost standards 371 (3) Types of cost standards 374 (4) Variance analysis 378 (1) Material variances 378 (1) Material price variances 379 (2) Material usage variance 381 (1) Total material variance 382 (1) Labour variances 382 (1) Wage rate variance 382 (1) Labour efficiency variance 383 (1) Total labour variance 384 (1) Variable overhead variances 384 (1) Variable overhead expenditure variance 384 (1) Variable overhead efficiency variance 385 (1) Similarities between materials, labour and overhead variances 386 (1) Fixed overhead expenditure or spending variance 386 (1) Sales variances 387 (1) Total sales margin variance 387 (1) Sales margin price variance 388 (1) Sales margin volume variance 389 (1) Reconciling budgeted profit and actual profit 389 (1) Standard absorption costing 389 (2) Volume variance 391 (1) Volume efficiency variance 392 (1) Volume capacity variance 393 (1) Summary of fixed overhead variances 393 (1) Reconciliation of budgeted and actual profit for a standard absorption costing system 393 (2) Performance reports 395 (3) Recording standard costs in the accounts 398 (17) Questions 415 (126) Bibliography 541 (4) Appendices 545 (4) Appendix A 546 (1) Appendix B 547 (2) Index 549…"

Integrated advertising, promotion, and marketing communications حسب Clow, Kenneth E.

جدول المحتويات: "…Preface xix PART 1 THE IMC FOUNDATION 1 (116) Integrated Marketing Communications 2 (22) Ron Jon Surf Shop: IMC and Brand Building Go to the Beach 2 (2) Overview 4 (2) Communication and IMC Programs 6 (2) Integrated Marketing Communications 8 (1) An Integrated Marketing Communications Plan 9 (1) IMC Components and the Design of this Book 10 (1) The IMC Foundation 10 (3) Advertising Tools 11 (1) IMC Media Tools 11 (1) Promotional Tools 11 (1) Integration Tools 12 (1) Refining the IMC Program 12 (1) The Value of IMC Plans 13 (4) Information Technology 13 (1) Changes in Channel Power 14 (1) Increases in Competition 15 (1) Brand Parity 16 (1) Integration of Information 16 (1) Decline in the Effectiveness of Television Advertising 17 (1) International Implications 17 (7) Corporate Image and Brand Management 24 (32) Gucci: One Strong Brand Works with Others 24 (1) Overview 25 (1) Corporate Image 26 (4) Components of a Corporate Image 26 (1) The Role of a Corporate Image---Consumer Perspective 27 (1) The Role of a Corporate Image--- Business-to-Business Perspective 28 (1) The Role of a Corporate Image---Company Perspective 29 (1) Promoting the Desired Image 30 (2) Creating the Right Image 30 (1) Rejuvenating an Image 31 (1) Changing an Image 31 (1) Corporate Name 32 (1) Corporate Logos 33 (1) Branding 34 (1) Developing a Strong Brand Name 34 (1) Brand Equity 35 (3) Steps to Building Brand Equity 36 (1) Measuring Brand Equity 37 (1) Brand Extensions and Flanker Brands 38 (2) Co-Branding 40 (1) Private Brands 41 (2) Packaging 43 (2) New Trends in Packaging 44 (1) Labels 45 (1) Positioning 45 (3) Other Elements of Positioning 47 (1) Ethical Issues in Brand Management 48 (1) International Implications 49 (7) Buyer Behaviors 56 (32) Apple's iPhone: Dialing Up New Customers 56 (2) Overview 58 (1) Consumer Purchasing Process 58 (1) Information Search 59 (7) Internal Search 59 (1) External Search 59 (2) Consumer Attitudes 61 (2) Consumer Values 63 (1) Cognitive Mapping 64 (2) Evaluation of Alternatives 66 (3) The Evoked Set Method 66 (1) The Multiattribute Approach 67 (1) Affect Referral 68 (1) Trends in the Consumer Buying Environment 69 (3) Age Complexity 69 (1) Gender Complexity 69 (1) Individualism 69 (1) Active, Busy Lifestyles 70 (1) Cocooning 70 (1) Changes in Family Units 71 (1) Pleasure Pursuits 71 (1) Health Emphasis 71 (1) Business-to-Business Buyer Behavior 72 (1) Factors Affecting Members of Business Buying Centers 73 (2) Organizational Influences 73 (1) Individual Factors 73 (2) Types of Business-to-Business Sales 75 (1) The Business-to-Business Buying Process 76 (2) Identification of Needs 76 (1) Establishment of Specifications 77 (1) Identification of Vendors 77 (1) Vendor Evaluation 77 (1) Vendor Selection 78 (1) Negotiation of Terms 78 (1) Postpurchase Evaluation 78 (1) Dual Channel Marketing 78 (2) International Implications 80 (8) Promotions Opportunity Analysis 88 (29) PETsMART: It's a Dog's Life (which ain't half bad) 88 (2) Overview 90 (1) Promotions Opportunity Analysis 90 (1) Communication Market Analysis 91 (26) Competitors 91 (1) Opportunities 91 (1) Target Markets 92 (1) Customers 92 (1) Product Positioning 93 (1) Establishing Marketing Communications Objectives 93 (1) Establishing a Communications Budget 94 (2) Types of Budgets 96 (1) The Percentage of Sales Method 96 (1) The Meet-the-Competition Method 97 (1) The ``What We Can Afford'' Method 97 (1) The Objective and Task Method 97 (1) Payout Planning 97 (1) Quantitative Models 98 (1) Budgeting Expenditures 98 (1) Preparing Promotional Strategies 99 (1) Matching Tactics with Strategies 100 (1) Market Segmentation 101 (1) Market Segmentation by Consumer Groups 101 (1) Segments Based on Demographics 102 (2) Psychographics 104 (1) Segments Based on Generations 105 (1) Segmentation by Geographic Area 106 (1) Geodemographic Segmentation 106 (1) Benefit Segmentation 107 (1) Usage Segmentation 107 (1) Business-to-Business Segmentation 108 (1) Segmentation by Industry 108 (1) Segmentation by Size 109 (1) Segmentation by Geographic Location 109 (1) Segmentation by Product Usage 109 (1) Segmentation by Customer Value 110 (1) International Implications 110 (7) PART 2 IMC ADVERTISING TOOLS 117 (90) Advertising Management 118 (1) The Anatomy of a Perfect Pushup 118 (1) Overview 119 (2) Overview of Advertising Management 121 (1) Advertising and the IMC Process 121 (1) Choosing an Advertising Agency 122 (1) Decision Variables 123 (1) External Advertising Agencies 124 (1) Choosing an Agency 125 (1) Goal Setting 125 (1) Selection Criteria 125 (2) Reference Requests 127 (1) Creative Pitch 127 (1) Agency Selection 128 (1) Advertising Planning and Research 129 (1) The Roles of Advertising Account Executives 130 (1) The Roles of Creatives 130 (1) Advertising Campaign Management 131 (1) Communication Market Analysis 131 (1) Advertising Goals 132 (1) Building Brand Image 132 (1) Providing Information 133 (1) Persuasion 133 (1) Supporting Marketing Efforts 133 (1) Encouraging Action 134 (1) The Advertising Budget 134 (1) Media Selection 135 (1) The Creative Brief 135 (1) The Objective 135 (1) The Target Audience 136 (1) The Message Theme 137 (1) The Support 137 (1) The Constraints 137 (1) International Implications 138 (8) Advertising Design: Theoretical Frameworks and Types of Appeals 146 (30) Ecko Enterprises: Dressing the Hip Hop World and Beyond 146 (2) Overview 148 (1) The Creative Brief 148 (1) Advertising Theory 149 (4) Hierarchy of Effects 149 (1) Means-End Theory 150 (1) Leverage Points 151 (1) Verbal and Visual Images 152 (1) Types of Advertising Appeals 153 (14) Fear 154 (1) Humor 155 (2) Sex 157 (5) Musical Appeals 162 (2) Rational Appeals 164 (1) Emotional Appeals 165 (2) Scarcity Appeals 167 (1) The Structure of an Advertisement 167 (2) International Implications 169 (7) Advertising Design: Message Strategies and Executional Frameworks 176 (31) Dove's Social and Fashion Advertising 176 (1) Overview 177 (1) Message Strategies 178 (5) Cognitive Strategies 178 (3) Affective Strategies 181 (1) Conative Strategies 182 (1) Executional Frameworks 183 (5) Animation 183 (1) Slice-of-Life 184 (1) Dramatization 185 (1) Testimonials 185 (1) Authoritative 186 (1) Demonstration 186 (1) Fantasy 187 (1) Informative 188 (1) Sources and Spokespersons 188 (6) Source Characteristics 190 (2) Matching Source Types and Characteristics 192 (2) Creating an Advertisement 194 (1) Advertising Effectiveness 195 (3) Beating Ad Clutter 197 (1) International Implications 198 (9) PART 3 IMC MEDIA TOOLS 207 (88) Traditional Media Channels 208 (34) M&M's: The Sweet Task of Media Selection 208 (2) Overview 210 (1) Media Strategy 210 (1) Media Planning 211 (2) Media Planners 212 (1) Media Buyers 213 (1) Advertising Objectives 213 (3) Achieving Advertising Objectives 216 (3) Recency Theory 217 (2) Media Selection 219 (11) Television 219 (3) Radio 222 (2) Outdoor Advertising 224 (2) Magazines 226 (2) Newspapers 228 (2) Media Mix 230 (1) Media Selection in Business-to-Business Markets 231 (2) International Implications 233 (9) E-active Marketing 242 (28) How Google Has Changed Our Language 242 (1) Overview 243 (1) E-Commerce 244 (2) E-Commerce Components 245 (1) E-Commerce Incentives 246 (3) Financial Incentives 246 (1) Convenience Incentives 247 (1) Value-Added Incentives 248 (1) Consumer Concerns with E-Commerce 249 (2) Seller Opportunism 249 (1) Security Issues 249 (1) Privacy Issues 250 (1) Purchasing Habits 250 (1) Biusiness-to-Business E-Commerce 251 (1) Interactive Marketing 251 (2) Online Advertising 253 (1) Forms of Online Advertising 253 (1) The Impact of Online Advertising 253 (1) Brand Spiraling 253 (1) Blogs 254 (1) Reactions to Negative Comments 254 (1) Company-Sponsored Blogging 255 (1) Online Social Networks 255 (1) Developing a Social Network Presence 256 (1) Consumer-Generated Advertising 256 (1) Consumer-Generated Reviews 257 (1) E-Mail 258 (2) Integration with Other Channels 258 (1) Web Analytics 258 (1) Monitoring Future Actions 259 (1) E-Mail Newsletters 259 (1) Advertising on Other Newsletters 259 (1) Search Engine Optimization 260 (1) Viral Marketing 260 (2) Web Site Design Issues 262 (1) International Implications 262 (8) Shipping Issues 262 (1) Payment Methods 263 (1) Communication Issues 263 (1) Technology Issues 263 (7) Alternative Marketing 270 (25) Red Bull's Buzz 270 (1) Overview 271 (1) Alternative Media Programs 272 (1) Buzz Marketing 272 (2) Consumers Who Like a Brand 273 (1) Sponsored Consumers 273 (1) Company Employees 273 (1) Buzz Marketing Stages 274 (1) Buzz Marketing Preconditions 274 (1) Guerilla Marketing 274 (2) Product Placements and Branded Entertainment 276 (2) Product Placements 276 (1) Branded Entertainment 276 (1) Achieving Success with Individual Consumers 277 (1) Company Tactics 277 (1) The Media's Perspective 278 (1) Lifestyle Marketing 278 (1) Alternative Media Venues 279 (3) Video Game Advertising 279 (1) Benefits of Video Game Advertising 280 (1) Disadvantages of Video Game Advertising 280 (1) Cinema Advertising 280 (1) In-Tunnel Subway Advertising 280 (1) Parking Lot Advertising 281 (1) Escalator Advertising 281 (1) Airline In-Flight Advertising 281 (1) Leaflets and Brochures 281 (1) Carry-Home Menus 281 (1) Carry-Home Bag Advertising 282 (1) Advertising on Clothing 282 (1) Mall Signs 282 (1) Kiosks 282 (1) In-Store Marketing 282 (2) New In-Store Marketing Tactics 283 (1) Point-of-Purchase Tactics 284 (2) Designing Effective POP 284 (1) Measuring POP Effectiveness 285 (1) Combination Approaches 286 (1) Brand Communities 286 (2) International Implications 288 (7) PART 4 IMC PROMOTIONAL TOOLS 295 (86) Database and Direct Response Marketing 296 (28) Levi Strauss & Co.: Using Quality Information to Build Relationships 296 (2) Overview 298 (1) Database Marketing 298 (1) Building a Data Warehouse 299 (2) E-Mail and Internet Data 300 (1) Purchase and Communication Histories 300 (1) Personal Preference Profiles 300 (1) Customer Information Companies 301 (1) Geocoding 301 (1) Database Coding and Analysis 301 (2) Lifetime Value Analysis 301 (1) RFM Analysis 302 (1) Data Mining 303 (1) Database-Driven Marketing Communications 304 (3) Identification Codes 305 (1) Customer Profile Information 305 (1) In-Bound Telemarketing 305 (1) Trawling 306 (1) Lifetime Value Segments 306 (1) Database-Driven Marketing Programs 307 (5) Permission Marketing 307 (2) Frequency Programs 309 (2) Customer Relationship Management 311 (1) Direct Response Marketing 312 (1) Direct Mail 313 (1) Types of Lists 313 (1) Advantages of Direct Mail 314 (1) Disadvantages of Direct Mail 314 (1) Catalogs 314 (1) Direct Response Media 315 (1) Internet 315 (1) Alternative Media 315 (1) Telemarketing 316 (1) International Implications 316 (8) Sales Promotions 324 (30) Sales Promotions and More Hook Fans 324 (2) Overview 326 (1) Consumer Promotions 326 (1) Coupons 327 (3) Coupon Distribution 328 (1) Types of Coupons 328 (1) Problems with Coupons 329 (1) Premiums 330 (1) Types of Premiums 330 (1) Keys to Successful Premium Programs 331 (1) Contests and Sweepstakes 331 (2) Contests 332 (1) Sweepstakes 332 (1) Components of Prizes 332 (1) Goals of Contests and Sweepstakes 333 (1) Refunds and Rebates 333 (1) Sampling 334 (2) Types of Samples 335 (1) Benefits of Sampling 335 (1) Problems with Sampling 335 (1) Successful Sampling Programs 336 (1) Bonus Packs 336 (1) Types of Bonus Packs 336 (1) Benefits of Bonus Packs 336 (1) Problems with Bonus Packs 337 (1) Price-Offs 337 (1) Benefits of Price-Offs 337 (1) Problems with Price-Offs 338 (1) Overlays and Tie-Ins 338 (1) Planning for Consumer Promotions 338 (2) Trade Promotions 340 (7) Trade Allowances 340 (2) Trade Contests 342 (1) Trade Incentives 343 (2) Trade Shows 345 (2) Concerns with Trade Promotions 347 (1) International Implications 348 (6) Public Relations and Sponsorship Programs 354 (27) Everyone's Wild About Harry 354 (1) Overview 355 (1) Public Relations 356 (1) Internal Versus External Public Relations 356 (1) Public Relations Tools 356 (1) Public Relations Functions 357 (1) Identifying Stakeholders 357 (2) Internal Stakeholders 358 (1) External Stakeholders 358 (1) Assessing Corporate Reputation 359 (1) Auditing Corporate Social Responsibility 360 (1) Creating Positive Image-Building Activities 360 (4) Cause-Related Marketing 361 (2) Green Marketing and Pro-Environmental Activities 363 (1) Preventing or Reducing Image Damage 364 (4) Proactive Prevention Strategies 365 (1) Reactive Damage-Control Strategies 365 (3) Sponsorships 368 (2) Forms of Sponsorships 368 (1) Choosing Sponsorships 369 (1) Sponsorship Objectives 370 (1) Event Marketing 370 (3) Determining Objectives 371 (1) Matching the Event to Publics 371 (1) Promoting the Event 371 (1) Advertising at the Event 371 (1) Tracking Results 372 (1) Cross-Promotions 372 (1) International Implications 373 (8) PART 5 IMC ETHICS, REGULATION, AND EVALUATION 381 (57) Regulations and Ethical Concerns 382 (26) A Salty Situation 382 (1) Overview 383 (1) Marketing Communications Regulations 384 (6) Governmental Regulatory Agencies 384 (1) The Federal Trade Commission 385 (1) Unfair and Deceptive Marketing Practices 385 (1) Deception Versus Puffery 385 (1) Substantiation of Marketing Claims 386 (1) How Investigations Begin 387 (1) Consent Orders 388 (1) Administrative Complaints 388 (1) Courts and Legal Channels 388 (1) Corrective Advertising 389 (1) Trade Regulation Rulings 389 (1) Industry Oversight of Marketing Practices 390 (2) Council of Better Business Bureaus 390 (1) National Advertising Division 390 (1) National Advertising Review Board 391 (1) Children's Advertising Review Unit 391 (1) Ethics and Social Responsibility 392 (3) Ethics and Advertising 393 (1) Perpetuating Stereotypes 393 (1) Advertising Unsafe Products 394 (1) Offensive Advertisements 394 (1) Advertising to Children 395 (1) Marketing and Ethics 395 (2) Brand Infringement 395 (1) Medical Marketing and Advertising 396 (1) Gifts and Bribery in Business-to-Business Marketing Programs 396 (1) Internet Marketing: Spamming and Cookies 397 (1) Responding to Ethical Challenges 397 (2) Ethical Frameworks 398 (1) Social Responsibility 399 (1) Social Responsibility Perspectives 399 (1) Ethics Programs 400 (1) Ethics Training Programs 400 (1) Codes of Ethics 400 (1) Ethics Consulting Systems 401 (1) International Implications 401 (7) Evaluating an Integrated Marketing Program 408 (30) Pretesting for Effectiveness: The New High-Tech World of Advertising Design 408 (1) Overview 409 (1) Matching Methods with IMC Objectives 410 (1) Message Evaluations 411 (10) Concept Testing 412 (1) Copytesting 413 (1) Recall Tests 414 (2) Recognition Tests 416 (1) Attitude and Opinion Tests 417 (1) Emotional Reaction Tests 418 (1) Physiological Arousal Tests 419 (1) Persuasion Analysis 420 (1) Evaluation Criteria 421 (2) Behavioral Evaluations 423 (5) Sales and Response Rates 423 (2) Online Metrics 425 (1) Test Markets 426 (2) Purchase Simulation Tests 428 (1) Evaluating Public Relations Activities 428 (2) Evaluating the Overall IMC Program 430 (1) International Implications 431 (7) Name/Organization Index 438 (8) Subject Index 446…"

Fundamental Financial Accounting Concepts with Harley-Davidson Annual Report

جدول المحتويات: "…An Introduction to Accounting 2 (58) Chapter Opening 3 (1) Role of Accounting in Society 4 (5) Using Free Markets to Set Resource Priorities 4 (1) Accounting Provides Information 5 (1) Types of Accounting Information 6 (1) Nonbusiness Resource Allocations 6 (1) Careers in Accounting 7 (1) Measurement Rules 8 (1) Reporting Entities 9 (1) Elements of Financial Statements 10 (1) Accounting Equation 11 (1) Recording Business Events Under the Accounting Equation 12 (3) Asset Source Transactions 12 (1) Asset Exchange Transactions 13 (1) Another Asset Source Transaction 14 (1) Asset Use Transactions 14 (1) Historical Cost and Reliability Concepts 15 (1) Recap: Types of Transactions 16 (1) Summary of Transactions 16 (1) Preparing Financial Statements 17 (4) Income Statement and the Matching Concept 17 (2) Statement of Changes in Stockholders' Equity 19 (1) Balance Sheet 19 (1) Statement of Cash Flows 20 (1) The Closing Process 21 (1) The Horizontal Financial Statements Model 21 (1) The Financial Analyst 22 (2) A Look Back 24 (1) A Look Forward 25 (1) Appendix 25 (2) Self-Study Review Problem 27 (1) Key Terms 28 (1) Questions 28 (1) Multiple-Choice Questions 29 (1) Exercises--Series A 29 (8) Problems--Series A 37 (4) Exercises--Series B 41 (7) Problems--Series B 48 (5) Analyze, Think, Communicate 53 (7) Accounting for Accruals 60 (60) Chapter Opening 61 (1) Accrual Accounting 62 (8) Transaction Data in Ledger Accounts 64 (1) 2008 Financial Statements 65 (2) The Closing Process 67 (1) Matching Concept 67 (3) Second Accounting Cycle 70 (4) Adjusting the Accounts 71 (1) Summary of 2009 Transactions 72 (1) 2009 Financial Statements 72 (2) Closing the Temporary (Nominal) Accounts 74 (1) Steps in an Accounting Cycle 74 (1) Accounting for Notes Payable 74 (4) Vertical Statements Model 76 (2) The Financial Analyst 78 (4) A Look Back 82 (1) A Look Forward 83 (1) Appendix 83 (3) Self-Study Review Problem 86 (2) Key Terms 88 (1) Questions 88 (1) Multiple-Choice Questions 89 (1) Exercises--Series A 89 (8) Problems--Series A 97 (6) Exercises--Series B 103 (7) Problems--Series B 110 (6) Analyze, Think, Communicate 116 (4) Accounting for Deferrals 120 (50) Chapter Opening 121 (1) Accounting for Deferrals Illustrated 122 (5) Summary of Events and Ledger Accounts 124 (1) The 2007 Financial Statements 125 (1) The Matching Concept 125 (2) Second Accounting Cycle 127 (5) Effect of 2008 Transactions on the Accounting Equation and the Financial Statements 130 (2) Third Accounting Cycle 132 (4) Effect of 2009 Transactions on the Accounting Equation and the Financial Statements 134 (2) The Financial Analyst 136 (4) A Look Back 140 (1) A Look Forward 141 (1) Self-Study Review Problem 141 (2) Key Terms 143 (1) Questions 143 (1) Multiple-Choice Questions 143 (1) Exercises--Series A 144 (5) Problems--Series A 149 (5) Exercises--Series B 154 (5) Problems--Series B 159 (5) Analyze, Think, Communicate 164 (6) The Double-Entry Accounting System 170 (68) Chapter Opening 171 (1) Debit/Credit Terminology 172 (1) Collins Consultants Case 172 (11) Asset Source Transactions 172 (4) Asset Exchange Transactions 176 (1) Asset Use Transactions 177 (2) Claims Exchange Transactions 179 (1) Adjusting the Accounts 180 (3) Overview of Debit/Credit Relationships 183 (1) Summary of T-Accounts 184 (1) The Ledger 184 (2) The General Journal 186 (2) Financial Statements 188 (1) Closing Entries 188 (2) Trial Balance 190 (1) The Financial Analyst 191 (3) A Look Back 194 (1) A Look Forward 194 (1) Self-Study Review Problem 195 (2) Key Terms 197 (1) Questions 198 (1) Multiple-Choice Questions 198 (1) Exercises--Series A 198 (9) Problems--Series A 207 (8) Exercises--Series B 215 (8) Problems--Series B 223 (8) Analyze, Think, Communicate 231 (7) Accounting for Merchandising Businesses 238 (60) Chapter Opening 239 (2) Product Costs Versus Selling and Administrative Costs 241 (1) Allocating Inventory Cost Between Asset and Expense Accounts 241 (1) Perpetual Inventory System 241 (2) Effects of 2008 Events on Financial Statements 242 (1) Recording and Reporting Inventory Events in the Double-Entry System 243 (2) Financial Statements for 2008 244 (1) Transportation Cost, Purchase Returns and Allowances, and Cash Discounts Related to Inventory Purchases 245 (6) Effects of 2009 Events on Financial Statements 246 (1) Accounting for Purchase Returns and Allowances 246 (1) Purchase Discounts 247 (1) The Cost of Financing Inventory 248 (1) Accounting for Transportation Costs 248 (3) Recognizing Gains and Losses 251 (1) Recording and Reporting Inventory Events in the Double-Entry System 251 (2) Multistep Income Statement 253 (2) Lost, Damaged, or Stolen Inventory 255 (1) Adjustment for Lost, Damaged, or Stolen Inventory 255 (1) Events Affecting Sales 256 (3) Accounting for Sales Returns and Allowances 257 (1) Accounting for Sales Discounts 258 (1) The Financial Analyst 259 (4) A Look Back 263 (1) A Look Forward 263 (1) Appendix 264 (1) Self-Study Review Problem 265 (2) Key Terms 267 (1) Questions 267 (1) Multiple-Choice Questions 268 (1) Exercises--Series A 269 (8) Problems--Series A 277 (3) Exercises--Series B 280 (8) Problems--Series B 288 (3) Analyze, Think, Communicate 291 (5) Comprehensive Problem 296 (2) Accounting for Inventories 298 (44) Chapter Opening 299 (1) Inventory Cost Flow Methods 300 (1) Specific Identification 300 (1) First-In, First-Out (FIFO) 300 (1) Last-In, First-Out (UFO) 300 (1) Weighted Average 300 (1) Physical Flow 300 (1) Effect of Cost Flow on Financial Statements 300 (2) Effect on Income Statement 300 (1) Effect on Balance Sheet 301 (1) Inventory Cost Flow under a Perpetual System 302 (4) Multiple Layers with Multiple Quantities 302 (1) Allocating Cost of Goods Available for Sale 302 (1) Effect of Cost Flow on Financial Statements 303 (3) Inventory Cost Flow When Sales and Purchases Occur Intermittently 306 (2) FIFO Cost Flow 306 (1) Weighted-Average and UFO Cost Flows 307 (1) Lower-of-Cost-or-Market Rule 308 (1) Avoiding Fraud in Merchandising Businesses 309 (1) Estimating the Ending Inventory Balance 310 (2) The Financial Analyst 312 (2) Effects of Cost Flow on Ratio Analysis 314 (1) A Look Back 314 (1) A Look Forward 314 (1) Self-Study Review Problem 315 (1) Key Terms 316 (1) Questions 316 (1) Multiple-Choice Questions 317 (1) Exercises--Series A 317 (6) Problems--Series A 323 (3) Exercises--Series B 326 (6) Problems--Series B 332 (4) Analyze, Think, Communicate 336 (4) Comprehensive Problem 340 (2) Internal Control and Accounting for Cash 342 (48) Chapter Opening 343 (1) Key Features of Internal Control Systems 344 (2) Separation of Duties 344 (1) Quality of Employees 344 (1) Bonded Employees 344 (1) Required Absences 344 (1) Procedures Manual 345 (1) Authority and Responsibility 345 (1) Prenumbered Documents 345 (1) Physical Control 345 (1) Performance Evaluations 346 (1) Limitations 346 (1) Accounting for Cash 346 (11) Controlling Cash 346 (1) Cash Payments 347 (1) Checking Account Documents 348 (2) Reconciling the Bank Statement 350 (1) Illustrating a Bank Reconciliation 351 (3) Cash Short and Over 354 (1) Using Petty Cash Funds 355 (2) The Financial Analyst 357 (3) A Look Back 360 (1) A Look Forward 361 (1) Self-Study Review Problem 362 (1) Key Terms 362 (1) Questions 363 (1) Multiple-Choice Questions 364 (1) Exercises--Series A 364 (4) Problems--Series A 368 (5) Exercises--Series B 373 (5) Problems--Series B 378 (5) Analyze, Think, Communicate 383 (4) Comprehensive Problem 387 (3) Accounting for Receivables and Payables 390 (52) Chapter Opening 391 (1) Allowance Method of Accounting for Bad Debts 392 (8) Accounting Events Affecting the 2008 Period 392 (1) Accounting for Bad Debts Expense 392 (2) General Ledger T-Accounts 394 (1) Financial Statements 395 (1) Estimating Bad Debts Expense 396 (1) Accounting Events Affecting the 2009 Period 396 (2) Year-End Adjusting Entries 398 (1) General Ledger T-Accounts 398 (1) Analysis of Financial Statements 399 (1) Recognition of Bad Debts Expense Using the Direct Write-Off Method 400 (1) Accounting for Credit Card Sales 401 (1) Warranty Obligations 402 (3) General Ledger T-Accounts and Financial Statements 403 (2) The Financial Analyst 405 (1) Costs of Credit Sales 405 (3) A Look Back 408 (1) A Look Forward 409 (1) Appendix 409 (5) Self-Study Review Problem 414 (1) Key Terms 414 (1) Questions 415 (1) Multiple-Choice Questions 416 (1) Exercises--Series A 416 (5) Problems--Series A 421 (5) Exercises--Series B 426 (6) Problems--Series B 432 (5) Analyze, Think, Communicate 437 (3) Comprehensive Problem 440 (2) Accounting for Long-Term Operational Assets 442 (58) Chapter Opening 443 (1) Tangible Versus Intangible Assets 444 (1) Tangible Long-Term Assets 444 (1) Intangible Assets 444 (1) Determining the Cost of Long-Term Assets 445 (1) Basket Purchase Allocation 445 (1) Life Cycle of Operational Assets 446 (1) Methods of Recognizing Depreciation Expense 446 (9) Straight-Line Depreciation 447 (3) Double-Declining-Balance Depreciation 450 (2) Units-of-Production Depreciation 452 (1) Comparing the Depreciation Methods 453 (2) Income Tax Considerations 455 (1) Revision of Estimates 456 (1) Revision of Life 456 (1) Revision of Salvage 456 (1) Continuing Expenditures for Plant Assets 457 (2) Costs that Are Expensed 457 (1) Costs that Are Capitalized 457 (2) Natural Resources 459 (1) Intangible Assets 460 (2) Trademarks 460 (1) Patents 460 (1) Copyrights 460 (1) Franchises 460 (1) Goodwill 461 (1) Expense Recognition for Intangible Assets 462 (2) Expensing Intangible Assets with Identifiable Useful Lives 462 (1) Impairment Losses for Intangible Assets with Indefinite Useful Lives 463 (1) Balance Sheet Presentation 464 (1) The Financial Analyst 464 (2) A Look Back 466 (1) A Look Forward 467 (1) Self-Study Review Problem 467 (1) Key Terms 468 (1) Questions 468 (1) Multiple-Choice Questions 469 (1) Exercises--Series A 469 (6) Problems--Series A 475 (6) Exercises--Series B 481 (5) Problems--Series B 486 (6) Analyze, Think, Communicate 492 (6) Comprehensive Problem 498 (2) Accounting for Long-Term Debt 500 (58) Chapter Opening 501 (1) Installment Notes Payable 502 (3) Line of Credit 505 (1) Bond Liabilities 505 (7) Advantages of Issuing Bonds 506 (1) Security of Bonds 507 (1) Timing of Maturity 507 (1) Special Features 508 (1) Bond Ratings 508 (1) Bonds Issued at Face Value 509 (1) Recording Procedures 509 (1) Effect of Events on Financial Statements 510 (1) Financial Statements 511 (1) Bonds Issued at a Discount 512 (5) Effective Interest Rate 512 (1) Bond Prices 513 (1) Mason Company Revisited 513 (2) Effect on Financial Statements 515 (2) Effect of Semiannual Interest Payments 517 (1) Bonds Issued at a Premium 517 (1) The Market Rate of Interest 518 (1) Bond Redemptions 518 (1) Security for Loan Agreements 519 (1) The Financial Analyst 519 (3) A Look Back 522 (1) A Look Forward 522 (1) Appendix 523 (4) Self-Study Review Problem 527 (1) Key Terms 527 (1) Questions 528 (1) Multiple-Choice Questions 529 (1) Exercises--Series A 529 (7) Problems--Series A 536 (3) Exercises--Series B 539 (7) Problems--Series B 546 (4) Analyze, Think, Communicate 550 (6) Comprehensive Problem 556 (2) Accounting for Equity Transactions 558 (46) Chapter Opening 560 (1) Formation of Business Organizations 560 (1) Ownership Agreements 560 (1) Advantages and Disadvantages of Different Forms of Business Organization 560 (3) Regulation 560 (1) Double Taxation 561 (1) Limited Liability 562 (1) Continuity 562 (1) Transferability of Ownership 563 (1) Management Structure 563 (1) Ability to Raise Capital 563 (1) Appearance of Capital Structure in Financial Statements 563 (2) Presentation of Equity in Proprietorships 563 (1) Presentation of Equity in Partnerships 564 (1) Presentation of Equity in Corporations 565 (1) Characteristics of Capital Stock 565 (1) Par Value 565 (1) Stated Value 565 (1) Other Valuation Terminology 566 (1) Stock: Authorized, Issued, and Outstanding 566 (1) Classes of Stock 566 (2) Common Stock 566 (1) Preferred Stock 567 (1) Accounting for Stock Transactions on the Day of Issue 568 (2) Issuing Par Value Stock 568 (1) Stock Clarification 568 (1) Stock Issued at Stated Value 569 (1) Stock Issued with No-Par Value 569 (1) Financial Statement Presentation 570 (1) Stockholders' Equity Transactions after the Day of Issue 570 (4) Treasury Stock 570 (2) Cash Dividend 572 (1) Stock Dividend 573 (1) Stock Split 573 (1) Appropriation of Retained Earnings 574 (1) Financial Statement Presentation 574 (1) The Financial Analyst 575 (2) A Look Back 577 (1) A Look Forward 578 (1) Self-Study Review Problem 578 (1) Key Terms 579 (1) Questions 579 (1) Multiple-Choice Questions 580 (1) Exercises--Series A 581 (4) Problems--Series A 585 (3) Exercises--Series B 588 (5) Problems--Series B 593 (3) Analyze, Think, Communicate 596 (6) Comprehensive Problem 602 (2) Statement of Cash Flows 604 (51) Chapter Opening 605 (1) Operating Activities 606 (1) Investing Activities 606 (1) Financing Activities 606 (1) Noncash Investing and Financing Activities 606 (1) Reporting Format for the Statement of Cash Flows 606 (1) Converting from Accrual to Cash-Basis Accounting 607 (5) Operating Activities 609 (1) Procedures for Determining Cash Flow from Operating Activities under the Indirect Method 610 (2) Preparing the Operating Activities Section of the Statement of Cash Flows Using the Direct Method 612 (9) Preparing the Investing Activities Section of the Statement of Cash Flows 615 (2) Preparing the Financing Activities Section of We Statement of Cash Flows 617 (4) Preparing the Schedule of Noncash Investing and Financing Activities for the Statement of Cash Flows 621 (1) The Financial Analyst 621 (2) A Look Back 623 (1) A Look Forward 623 (1) Appendix 624 (1) Self-Study Review Problem 625 (3) Key Terms 628 (1) Questions 628 (1) Multiple-Choice Questions 629 (1) Exercises--Series A 629 (4) Problems--Series A 633 (6) Exercises--Series B 639 (4) Problems--Series B 643 (6) Analyze, Think, Communicate 649 (6) (Online) Financial Statement Analysis Appendix A Accessing the EDGAR Database Through the Internet 655 (1) Appendix B Annual Report for The Topps Company, Inc. 656 (55) Appendix C Summary of Financial Ratios 711 (3) Appendix D Annual Report and Financial Statement Analysis Projects 714 (11) Appendix E Accounting for Investment Securities 725 (9) Appendix F Time Value of Money 734 (8) Glossary 742 (11) Photo Credits 753 (1) Index 754…"