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Comparing of Accounting Practices in French, US and Qatari Companies

Differences in Accounting Practices of French, US and Qatari Companies

Finding Differences in Accounting Practices of French, US and Qatari Companies

Read:

Comparative International Accounting (Nobes and Parker), Pearson, 13th edition of 2016, Chapters 2.9, 8 and 15.2 (Uploaded in Blackboard)

International Accounting (Doupnik and Perera), McGraw-Hill Education, 4/5th edition of 2016/2020, Chapter 2 (FURTHER EVIDENCE OF ACCOUNTING DIVERSITY)

On the internet, find the 2018 reports of the following companies

–     Carrefour SA (French parent company, i.e. using French accounting not IFRS), pp. 256-269. (http://www.carrefour.com/content/annual-reports)

–     Baladna (Qatari company, using IFRS), pp.1-40. (https://baladna.com/investor_relations/ipo/)

REQUIRED:

  1. ‘US Accounting is the best in the world, but it might be an unnecessary luxury for a country such as France.’ Discuss (no more than 250 words)
  2. Refer to the income statements for Carrefour SA, Costco, and Baladna. Calculate gross profit margin (gross profit/sales), operating profit margin (operating profit/sales) and net profit margin (net earnings/sales) for each of these companies. If a particular ratio cannot be calculated, explain why not.
  3. Looking at the financial statements of Carrefour SA (French accounting) and Costco (US GAAP):
    1. Determine the financial statements included in an annual report
    2. List two format differences in the companies’ balance sheets
    3. Give one example of differences in the level of details (on the face of the financial statements)
    4. Give one example of disclosure differences (in the notes)
    5. Give one example of either recognition or measurement differences

Effective Management of Human Resources

Assessment Information

This assignment is designed to assess learning outcomes:

Assessment Information

This assignment is designed to assess learning outcomes:

The student should be able to:

  • Understand issues associated with HRM and the activities that are associated with the implementation of HRM.
  • Evaluate the way HRM is applied in practice by line managers
  • With the aid of understanding different approaches to HRM, analyse HR situations and be able to develop appropriate responses.
  • Evaluate the extent to which HRM models/frameworks can inform the development of best practices

This assignment is an individual portfolio assignment and requires you to write a report on the following tasks.  The assignment is in two components as outlined below:

Component 1:

You are required to produce and write a portfolio totalling 3,500 words (+/- 10%).  For the portfolio you are to write on six seminar activities of the eight activities you undertake in class.  Write these up, analyse and evaluate each topic drawing on relevant academic literature, and include appropriate references in the Coventry University Harvard format.

The topics are:

  • Human resource planning
  • The role of the Line Manager
  • Recruitment and selection
  • Training and Development
  • Performance and Appraisal
  • Reward Management
  • Employee Relations
  • Managing Redundancy

 

For each seminar activity you should write an approximately equal amount.

Component 2:

Write a ‘Personal Reflection’, reflecting on your own experience on the process of working in your seminar groups during the seminars and what you have learnt.

Your reflection should be written in the first person, and should be no more than 500 words in total.  This is part of your overall 4,000 word count.

Criteria for Assessment

Understanding of the topics and activities    45%

Application of theories and models 45%

Presentation and referencing 10%

Word Count

The word count is 4,000 +/- 10%

There will be a penalty of a deduction of 10% of the mark (after internal moderation) for work exceeding the word limit by 10% or more.

The word limit includes quotations and citations, but excludes the references list.

Nuclear Medicine (MRI, NUCLEAR MEDICINE, & ULTRASOUND)

Papers on the different imaging modalities MRI, NUCLEAR MEDICINE, & ULTRASOUND), are
required for graduation. For the writing thereof you may select any sources you wish: textbooks,
published articles, or journals from print, or accessed online. All sources must be identified, and
properly referenced by footnotes and credit given in the bibliography. For online sources it is
required that the dates of site access be indicated in the bibliography. For text sources exact
page numbers must be indicated in the bibliography. Any exact quotes from articles must be in
quotations and properly referenced to the bibliographic source.
The paper should be 5 to a maximum of 8 pages plus the bibliography, and will be due no later than 2 weeks following the completion of your rotation in the modality. Papers are to be typed
double spaced in 12 point font.
Each paper should have:
5 points—-An introduction asserting the subject you are about to address
25 points—A description of the imaging modality inclusive of: the equipment involved,
pharmaceutical agents used, preparations for studies, specificity and sensitivity for certain
diseases, and the advantages of the modality as compared to others.
15 points— Advancements in the modality since it came into use.
10 points— A conclusion
15 points— All sources used for the paper are properly cited, as in footnoted.
20 points— A summary statement of your observations while rotating in the modality, what you
learned about it, and the implications as regards your work as a future radiologic technologist.
10 points— A bibliography citing all references used in writing the paper.
All papers will be graded on completeness, inclusion of all aspects noted above, and overall
organization and presentation of the paper. The papers will each be counted as a written exam of
100 points. Any papers receiving a grade of less than 75 will be returned for re-writing.