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Essay Cpa Essay Cpa
Topic: The Past, the Present and Possible Future of SingTel Introduction SingTel is a recognized and successful telecommunication corporation in Asia. This essay will illustrate the past, present and possible future of SingTel and the transformation SingTel had made throughout the years. In addition, it will include the identification of changes SingTel has made and also the demonstration on how SingTel deal with these changes through change management lenses. Company Overview Singapore Telecommunications also known as SingTel Group is a well known and leading communications group in Asia with a range of communication services and solutions such as fixed, mobile, data, internet, info communications technology, satellite and... Show more content on Helpwriting.net ... The reason behind the curtail of SingTel s 15 year licence was to be consistent with development in the global industry, keep up with the technological advances and sustaining Singapore s international competitive advantages and attractiveness to foreign investors. Moreover, S$1.5 billion was compensated to SingTel for the early termination of the exclusive licence (Ure 2008). With the liberalization and deregulation, IDA believed that it would be a fiscal approach to ensure consumers and industry with better quality of services at highly competitive prices. Through this approach, it could also encourage more innovative services and requirements of different market segments could be satisfied with customized solutions (Infocomm Development Authority of Singapore 2009). After the telecommunication in Singapore was fully liberalized in April 2000, SingTel s performance had slipped in the following years. SingTel had been facing fall in the market share of both mobile and international telephony market from 56% in 2001 to 50% in 2002 and 95% in 2001 to 87% in 2002 respectively (Haracleous amp; Singh 2005). Furthermore, with the deregulation and the introduction of new foreign entrant such as StarHub and MobileOne Limited (M1), SingTel experienced a decline in its traditional source of income (Yahya 2008). SingTel ended its mobile monopoly as StarHub and M1 were awarded
Inflation and Its Impacts in Malaysia
TitlePage 1. Introduction2 2. Discussion of the issues 2.1Inflation 2.1.1Definition of inflation3 2.1.2How inflation is measured 3 2.1.3The causes of inflation4 2.2In the context of Malaysia s economy 2.2.1Inflation rate in Malaysia4 5 2.2.2 Consumer Price Index (CPI) in Malaysia5 6 2.2.3Average monthly household expenditure in Malaysia6 7 2.2.4Salary growth in Malaysia8 9 2.3The impact of inflation on consumers living patterns9 2.3.1Housing9 10 2.3.2Electricity10 2.3.3Fuel10
2.3.4Transportation11 2.3.5Food11 2.3.6Clothing12 3.Conclusion and ... Show more content on Helpwriting.net ... 2.1.3The causes of inflation
There is so far no one definite cause for inflation, but two reasons could be summarized (Investopedia What is Inflation). The first reason is demand; when demand is growing faster than supply, prices will increase, hence caused inflation. This will usually occur in growing economies. And the second reason is cost; when demand rises, firms increase their demand for resources such as additional labour and machineries, hence the rise in production costs and caused inflation. In short, a key feature of inflation is that it relates to the amount of demand in the economy. Inflation tends to rise when, at the current price level, demand for goods and services in the economy is greater than the economy s ability to produce goods and services its output. One of the original descriptions of inflation remains valid too much money chases too few goods. (Bank of England What causes inflation)
2.2In the context of Malaysia s economy
2.2.1Inflation rate in Malaysia [pic] [pic] The inflation rate in Malaysia was reported at 3.1% in July 2011. From 2005 to 2010, the average inflation rate in Malaysia was 2.77% reaching an historical high of 8.5% in July 2008 and a record low of 2.4% in July 2009 (Trading Economics Malaysia Inflation Rate). The downward sloping inflation rate starting from 4Q08 to a record low of 2.4% inflation rate in July 2009 could
Summary Of Uncle Calvin s Cafe Essay
Dallas, unlike Seattle, isn t exactly known for its coffee. However, each of these choices seem to stand out from among a bevy of lesser candidates. These Dallas area coffeehouses were all chosen on the basis of style and atmosphere and all around good service; not to mention their great coffee offerings. All three of these coffeehouses offer a delightful selection of beverages. Two of them are more conventional coffeehousechoices, while the third offers Asian bubble tea lattes and coffeedrinks.These are my absolute favorite coffeehouses. The next time you re in Dallas, I highly recommend giving them all a try. First, we have Uncle Calvin s Coffeehouse. Uncle Calvin s has been providing great coffee and good music for more than 20 years. The weekend live shows are always chock full of terrific artists, good eats, great atmosphere and wonderful people. Prices range from low to mid level with all proceeds going to either the artist or to fund the mission. Uncle Calvin s Coffeehouse is located within the fellowship hall of North Presbyterian Church at 9555 N. Central Expressway in Dallas. It s open every Friday night; exceptions being Wildflower Festival, Woody Guthrie Festival and the Kerrville Folk Festival. Don t be turned off becuase it s in a church. Calvin s regularly puts up name acts like Adrian Legg and the atmosphere is anything but stuffy. Next, we have New Amsterdam Coffeehaus, located at 831 Exposition Ave. in Dallas. This coffeehouse offers a truly
In the econometric model, the log of GPAs is the dependent variable. The independent variables, as listed in the above model, are: amount of students loans, online or day student, Pathway graduate, scholarship, department, number of cumulative credits, marital status, gender, academic holds, honor holds, transfer credits, first generation college student, minority, level of degree attained, an online and pathway interaction variable, and last semester, indicating when each student graduated. The student loan variable is split into a set of three dummy variables, the reference category is if the student doesn t have any loans, the next category is if the student has loans below 7,250 dollars, and the last category is for students with more than 7,250 dollars in loans. The reference category for the online dummy variable is if the student is a day or on campus student. The pathway variable is for a student that came to Brigham Young UniversityIdaho through the Pathway program. The department variable represents a set of dummy variables listing all of the different departments from which the students in this study graduated. A list showing all of the departments included in this variable can be found in
Five Forces Analysis Of Nestle
Industry Environment Five Forces I.Threat of New Entrants Moderately High The food processing industry is very large and competitive; it is not uncommon for firms within the industry to do quite well. As a result, many companies enter into the market every year in an attempt to gain a portion of the profitable market. Luckily for Nestlé, the company has been around for decades and boasts a long history of quality products and consumer satisfaction, which has allowed the company to obtain a considerable share of the market. It is demonstrated in accelerated investment activity in the 2000 s which indicates long term commitment in markets where Nestle operates, and construction of 16 factories from 1993 2006 in China to meet consumer demand. As a result, new entrants into the industry must attempt to seize a portion of Nestlé s market share in order to survive. However, over the years, new entrants with healthier alternatives have threatened the status quo in markets like Asia, Africa and the United States. Economies of Scale Nestle enjoys massive economies of scale because of its size. Nestle has increased production while maintaining low cost through fewer factories. This strategy has positively contributed to Nestle working capital. This advantage of economies of scale is made possible because of Nestle s unmatched number of factories around the world. The Swiss giants owns 418 factories in 81 countries. This is how Nestle has effectively managed to localize
Kpmg Accounting for Lease Extension
Technical Case Studies SOLUTIONS Case: Accounting for Lease Extension (Revised and updated 5 /2013) Jack leases an office building from Jill. The lease is classified as an operating lease under the guidance of ASC Topic 840, Leases. The lease does not include any renewal options upon the expiration, but Jack is in the process of negotiating an extension of the lease. Jack proposes to make a single up front payment of $1.2 million to Jill in exchange for an extension of the lease at the current rate for another 10 years. The extension would create a new lease under ASC par. 9 of 840 10 35 4. 1. 2. Should Jack include the $1.2 million in the calculation of the minimum lease payments when classifying the new lease? Assuming the new lease... Show more content on Helpwriting.net ... A2: Jack should recognize the $1.2 million as rental expense along with all the other lease payments ratably over the 10 years (lease term of the new agreement). It should initially be accounted for as prepaid lease payments and then be recognized as lease expense over the next 10 years as par. 840 10 35 4 states, If at any time the lessee and lessor agree to change the provisions of the lease, other than by renewing the lease or extending its term, in a manner that would have resulted in a different classification of the lease under the lease classification criteria in paragraphs 840 10 25 1 and 840 10 25 42 had the changed terms been in effect at lease classification inception, the revised agreement shall be considered as a new agreement over its term, and the criteria in paragraphs 840 1025 1 and 840 10 25 42 shall be applied for purposes of classifying the new lease. Likewise, except when a guarantee or penalty is rendered inoperative as described in paragraphs 840 30 35 8 and 840 30 35 23, any action that extends the lease beyond the expiration of the existing lease term, such as the exercise of a lease renewal option other than those already included in the lease term, shall be considered as a new agreement, which shall be classified according to the guidance in section 840 10 25. Changes in estimates (for example, changes in estimates of the economic life or of
Lord Of The Flies Nature Analysis
William Golding s experiences in World War II deeply influenced his views on man s nature. Golding s allegorical novel Lord of The Flies explores the frightening and consistent, yet ignored, truths of man s nature. British schoolboys board a plane in hopes to escape their war torn land. Unfortunately, the planeis shot down, thrusting the boys into a deserted island and leaving them to their own devices. At first, the boys look to find independence and freedom in the island. However, as the boys dig deeper and uncover more and more truths about ____________, it is clear that the island has imprisoned them. Civilization no longer matters. How is the island a mask for the evils within?______How do the boys take advantage of the freedom,... Show more content on Helpwriting.net ... This shift inhibit Jack s loss of childhood innocence and displays his vulnerability to the evil which has taken root in his heart. Jack is no longer human; he is a savage who has lost all control and power over his own life. So, he looks for control and power in the lives of others. Regardless of Jack s self serving manners, in order to ensure their own security, the boys blindly trust and give power to Jack. The boys are forced to blindly trust Jack. It is in human nature to either lead or to follow and Jack refuses to do the latter. Although the boys follow Jack throughout the novel, there is evidence of slight resistance in the beginning. When asked for support for Jack, with dreary obedience the choir raised their hands (Golding 23). Though the choir supports Jack, it is important to note that pause. The pause signifies a moment of not only hesitation, but thought. The shadow of doubt, which ceases to exist further on, has passed over their minds for a brief moment. In this moment, the boys are free. Too soon, the boys are engulfed in the power of Jack which rips apart any chance for the boys to think for themselves. Jack says, See? They do what I want (Golding 179). No matter whether the leader or the follower, each one holds a responsibility. The leader holds the
The Position Of Women In The Ancient World Have Always
The position of women in the ancient world have always been portrayed in a bad light. Women were thought to be manipulative, submissive, and weak compared to men. These roles of women have been handed down history. Women bought into this because it was a way for them to gain power. Power in the ancient world was a means for securing a safe life for women and their family. Women would manipulate others in order to gain power for their sons and husbands. The reason for this was because if their male relative was associated with power, they too would have power and security. The portrayal of witches fed into the idea that women were manipulative and only sought to gain power. Witches transgressed traditional ideas of femininity. They were... Show more content on Helpwriting.net ... In book 10 of Homer s Odyssey, he describes Circe as being a fail locked women who lived on the island of Aaia. When Odysseus and his men arrive on the island, they encounter Circe and her home. Homer describes the house of Circe as built with polished stones, in a sheltered place. Around it were wolves of the mountain and lions, which Circe herself had enchanted, for she had given them evil drugs ( Ogden 95). The enchanting of the wolves around Circe s home suggests that she inherited the powers of Hecate. Hecate, too, was associated with animals like wolves and dogs. Circe was also powerful enough to turn Odysseus men into pigs. She did this by blending baleful drugs into the food, so that they should forget their homeland completely. But when she had given it to them and they had drunk it down, she immediately struck them with her wand and shut them into pigsties (Ogden 95). Circe, just like Hecate, had the power to bring the dead back to life in order to learn about things. Circe also went by the name pharmakeia, which is the greek word for witchcraft and the act of making drugs. Therefore, it would only make sense that Circe had gained all the powers and qualities of Hecate because she was her daughter. Medeatoo attributed her magical powers from Hecate. Most of
Discrimination In The 1920s
The clashing of arms and fists are never a way to save yourself, it causes danger for someone else, with discrimination being a large role in the 1920s, it caused blacks and whites to have a new uproar of segregation ,and making the 1920s an even darker time. In the 1920s, racism was a major crime that thrived on throughout many areas, even though people thought it had subdued, it really never went away. With the riots ,and clans ,and unfair worthiness to citizens , many citizens of different races lost their lives because of it. The screeching and torture of citizens crying out for help was a dramatic time for people of opposing races. Rather than being white, the gangs and riots went to people who weren t their same raceand who were rather... Show more content on Helpwriting.net ... Discrimination had put people in unfair positions and their rights were treated poorly. Frequently many citizens felt unequal and disgraced upon. The south was a place where racism took place the most with the wide spread with African Americans their biggest fear was to have no freedom, not be able to work for a job, or being treated equal (Dudley 33). Having a great portion of the population in the south being large , so many blacks and other people of color got unfair treatment, as they weren t good enough to have a job, own property, or even have the rights to engage with anyone that wasn t black or the same race. With the reduced population of only a few large groups of caucasians in certain areas, they wanted to maintain more of their kind, so they had a bigger working area and living economy of white people rather than more races than them whites would seek out upon other races of newborn babies (Dudley 34). White people would want to make sure the new born babies were not gonna have jobs and didn t want them to be able to get anywhere in life because, white people favored having more of their own kind. In the 1920s racism had so much hatred to it that kids, teens, and adults had to be separated because of how they were looked at in society. They went to schools meant for their color, had to; drink,eat,sit,play, and attend school somewhere that wasn t associated with white
