Wednesday, 28 June 2017

On 21:52 by Steve John in    No comments

Question No 70:

What is the marketing concept?

A philosophy of business, that holds that the key to organisational success is meeting customers' needs more effectively ad more closely than competitors (a belief system)

Tuesday, 6 June 2017

On 22:34 by Steve John in    No comments
Born in Ghana and an accounting accountant Father Noel Tagoe sleep with Becoming a Mathematician Even if he fell in love with the trade and a new definition decided Darla. Today, El Comercio for Christmas is not a theme for intellectuals a breeding on top or an option of the race has Mint money, but a strategy of life.

CURRENTLY, the Executive Vice President (EVP) of the Institute of Accountants Management (CIMA), based in the UK, are responsible for providing Leadership Thinking Through Research in accounting there finance. In Bangalore for the ceremony of the call for Commerce and deanato management in the University of Christ, Noel has YOU speak. Extracts:

How did El Comercio begin for you?

I love mathematics I did not want to be a mathematician. However, at the birth of the United Nations rape Father insisted that the Tomara accounting. EVEN THOUGH at first I was upset, I finally realized he had taken that decision to better life in me. Soon I fell in love with the subject and became a mid-passion. I realized finances as sin, life is useless. I need it at every step of your life. If you want to make an Investment Retirement, you will have to finance saber if you want to buy a new property, you will have finances of saber. This theme is How It is enormously transformative are alchemy. Everything came back in touch WHEN it's the finance scam.

How was El Comercio in the Past and Now How is it?

In The Past, Commerce was THEME Only For Intellectuals are Most People Who Study It Just Knew By What CATed They Studied. But now the stage has changed student and every one who takes the trade questions the subject and wants to know more about the respect. THAT I place the subject on the map and in general Alento the interconnection between several institutions of the World to the Commerce that they studied.

Previously, El Comercio is restricted only to the lucrative Private Sectors there, but now it is also significant in the public and non-profit sectors. The Technology, El Comercio score still converted into a life strategy and we are importing not exporting knowledge m a through the. The topic has become More Penetrating There is the language of Cost, Benefit, Risk, Religion and Society.

What role does ethics play in trade? Is any specific discipline in ethical trading?

Yes, It's Here and That's What We're Exactly Focusing on at This Moment. Formerly the ethical age Subject to an individual. People used to study ethics as an independent subject and then apply it to trade. However, NOW, we HAVE combined ethics in the trading of How This Last Sin CAN sustain ethics. The Trade is the force of the World Development promoter of it, if it breaks, All That Will be the We have Chaos not Anarchy. What does it do? It is to maintain the ethical United Drive that force the system and prevent it from decomposing. Without ethics The Rules Mere could never sustain the backbone of global development.

Which children are the New Investigations underway in the Field of Commerce?

We are using our retrospective (past) vision, the current (insight) there is (future) foresight to Work in a New business segment called moral. In What We Are Working, Values ​​We CREATE, Preserving, Business Sharing a Global Level, Using Ethics Bring More Paragraph A facilitating and business existence f Peaceful Values ​​and business. We are also focusing on our air No. competing, Technology leverage v But in accounting for ACHIEVE AN EVOLUTION In The Future of Finance.

Monday, 29 May 2017

On 01:09 by Steve John in    No comments
The American Institute of Chartered Accountants has presented its budget and finances at its Spring Council meeting in Washington, DC on Monday, while the organization undergoes a transformation in international partnership with the Chartered Institute of Management Accountants.

Eric Hansen, Chairman of the Audit and Finance Committee of AICPA, provided a summary of the finances in the last five months of the organization's fiscal year, which now has a calendar year end, according to CIMA. For the five-month period to December 31, 2016, the AICPA had a net loss of $ 2.6 million, or $ 2.5 million of unfavorable budget. The variation is due to several factors, Hansen said. Net operating revenues decreased by $ 1.3 million above the budget, mainly related to the assumption times for the budget for the five-month period, making most of the amounts expected to be realized in 2017. Expenditure Of total operations was negative by 1.6 million budget. The main factor that contributed was the cost invested in consolidating the new Association of Professional Accountants between AICPA and CIMA.

Two important non-operating elements had an impact on the financial statements during the period. First, a 5 million impairment charge was recorded after the management of AICPA assessed several previous software projects and has been determined to actually replaced or translated "non-current." This decrease charge was offset by a pension gain of $ 5.5 million related to an increase in the plan discount rate due to current market conditions. On a combined basis, net assets were reduced by 2.6 million, mainly because of these differences. Last month, the AICPA Board of Directors unanimously approved the audited financial statements, which included an unchanged opinion.

AICPA Vice President of Finance Tim LaSpaluto said that AICPA's investment portfolio performance has increased since 2012 and that the Institute continues to oversee its mix of portfolio. The pension plans of the AICPA and CIMA are liabilities of each respective organization.

For the calendar year 2017, the AICPA will finance the new partnership as a whole. "As reported in the last board meetings, we have provided a net shortfall of $ 10 million due to the association's investment in strategic value generators," Hansen said. "We expect continued growth in our revenue generation activities and we expect growth of 5% compared to 2016."

One of the highlights of the AICPA hopes that 2017 will be a new event in June called Engage, which will feature the most important innovative, influential and profession leaders. Tax revenue is expected to increase by 5 percent, mainly due to the continued growth of membership in all areas and rates to raise the rate based on previous years and inflation. The AICPA is expected to drop 10% of test sales after last month's release of the next generation CPA exam. However, the AICPA has increased the number of candidates who examined the four quarters prior to the change. The new uniform CPA exam puts more emphasis on cognitive tests of higher order candidate skills, such as critical thinking and analytical skills.

From the point of view of expenditure, the AICPA anticipates increases in its operating expenses due to the annual salary increases, which are indicated as being in line with the market. The budget also includes a contingency of $ 1.75 million, in line with previous years, to allow management and the board to deploy the unbudgeted necessary resources.

Membership continues to grow. "We expect to finish 2017 with more than 670,000 members and students, an increase of 10,000 compared to 2016," said LaSpaluto. "Our cash and credit section has increased by 10 percent, 100-76 thousand, which includes newly accredited ratings for entities' certificates and intangible assets, and we continue to generate revenue in all areas, allowing us to invest In programs and initiatives that support our members around the world.

This year, the AICPA launched the new CeIV grade, which should generate additional income. The AICPA also launched a tax reform in the Resource Center to inform

Sunday, 14 May 2017

On 21:24 by Steve John in    No comments
The Chartered Institute of Management Accountants (CIMA), all of the company's management managers, has implemented a Certificate in Business Accounting for SMEs (CERTBA for SMEs), a financial and business management program for entrepreneurs in Nigeria. Designed for small and medium-sized entrepreneurs, for SMEs CERTBA responds to the challenge of financial management or a crisis faced by entrepreneurs who strive to improve profitability while managing working capital. More information on: financial management program-smes / Read more at: -launches with a financial management program SMS /

The comprehensive program, now available in Nigeria, helps small and medium-sized enterprises create a sustainable framework for good decision-making, effective risk management and cash flow. Ijeoma Anadozie, Associate Director of Nigeria, CIMA, said: "The program aims to increase small and medium-sized enterprises in Nigeria by successfully helping to develop financial management and corporate governance skills necessary for their survival and growth.

Designed for entrepreneurs, especially those with no financial background, have a solid knowledge of business fundamentals and finance, as well as the competence and confidence to run their small business as a corporate CEO.

"The CERTBA program for SMEs is based on extensive studies and consultations with senior managers and companies around the world, ensuring that learning reflects the problems faced by emerging companies and meets their need competent, secure and qualified contractors CIMA CERTBA for SMEs will enable entrepreneurs to have the knowledge and skills to survive in today's competitive marketplace.Among Europe and Asia, the program allowed entrepreneurs to only have better business skills and financial education, But also to improve its operations. "

CIMA, founded in 1919, is the world's largest professional organization of management accountants, with members and students operating in 177 countries, working in the business center. CIMA members and students work in industry, commerce, the public sector and non-profit organizations.

CIMA works closely with entrepreneurs and avant-garde research sponsors, constantly updating their qualifications, requirements in terms of professional experience and ongoing professional development to ensure that it remains the employer's choice in leading business Recruitment.

Tuesday, 2 May 2017

On 02:17 by Steve John in ,    No comments

John Anderson is a graduate of Middlesex University's full-time MBA program in 2006. He has worked in finance related roles in the rail network - which owns and manages most of the rail network in the UK - almost one of each.

Then, in 2014, he decided to continue his career in finance to the next level and pursue a professional degree in accounting CIMA - The Institute of Accountants Management.

CIMA is the largest professional body of management accountants in the world. CIMA supports and invokes 150 000 Public Accountants of Global Management (CGMA) around the world.

 The CIMA qualification is designed in response to the employer's request. It extends beyond the scope of traditional accounting programs - as well as technical accounting knowledge, it focuses on modern topics focused on management, as do the great data, sustainability and leadership. CIMA students were assessed using case studies focused on tasks that reflect the current work environment.

For MBA students, CIMA qualification is a way to excel in the job market. CIMA offers a path to the entrance gate of the main entrance, a fast track for MBA holders that exempts 11 explorations. John received his CIMA degree in less than a year. He is now a registered global management account, ACMA CGMA.

By studying the CIMA qualification, he joined Capita and achieved commercial financial aspects of a 2 billion project of deploying smart meters for energy users in the UK.

After completing the CIMA qualification he was given a leadership position as a Finance Officer for the UK Department of Transportation. An MBA helped, but needed the CIMA qualification for the job. In fact, he would not be where he is now without him.

Why did you decide to follow the CIMA qualification?

The MBA is an excellent qualification and I always use the lessons of that experience in my daily work. However, I wanted my career that focuses on finance.

I saw two main advantages for continuing the CIMA qualification. First, being professionally qualified and maintaining an MBA can open doors for financial positions. There is some seriousness with CIMA qualification that helps you move into the financial community and develop a career based on finances. Secondly, I wanted to develop new financial skills that were not covered in the MBA program.

What is a CIMA qualification gives an MBA, no?

My experience was that while my MBA covers some of the financial elements of the CIMA course, CIMA has more content than the MBA. Although the CIMA strategic level content was excellent for further developing my knowledge in strategic finance, I still use it now. Part of the new course content, such as large data, was very useful - and this has never been covered in my MBA.

How does knowledge apply to your current position?

My role invites me to continue financial elements in large public markets of the railway franchise.

I regularly use CIMA learning as financial risk management, corporate governance and project management in my daily work day. In addition, the problem-solving techniques I have learned in CIMA courses have been of great value to me to discuss and address issues that often involve high levels of ambiguity, complexity, and uncertainty.

How has your CIMA qualification helped your career?

CIMA No, I would not have been able to apply for my current role - being professionally qualified was a prerequisite.

I believe that the depth in the economic content of the CIMA course and addressing the establishment of business and problem solving has enriched my work experience and my existing qualifications. I consider financial roles focused on leadership in the future and the CIMA rating will help support this ambition.

Monday, 24 April 2017

On 21:36 by Steve John in    No comments
Businesses in Northern Ireland that process the data must prepare for the significant legal changes taking place next year, regardless of the situation around Brexit.

This was the key message from Dr. Ken McDonald, head of regions for the Information Commissioner, in a speech to the chief executives and chief accountants of public and private sector organizations at a breakfast briefing at a Europe hotel organized by The Management Accountants Collegiate Institute of Ireland (CIMA).

The new General Data Protection Regulation (GDPR) will take effect in May next year, and CIMA held the joint event with the heads of the Forum to highlight the challenges facing organizations.

CIMA Ireland chief Roger Acton said: "The forum aims to address the most difficult challenges facing leaders. This issue is at the top of the agenda of our members who have adopted to listen to the Dr. McDonald about.

"The new principle of accountability in GDPR requires controllers to be able to demonstrate compliance and risk assessments should begin now.

"With fines of up to 20 million pounds or 4% of worldwide turnover, the cost of not receiving the house is very high," he added.

Dr. McDonald has focused on the impact of reputation and potential economic harm from misconduct, requiring companies to now prepare to change with the help of the 12-step guide in the OIC GDPR that is available on their website.

Monday, 10 April 2017

On 21:40 by Steve John in    No comments
The majority shareholder of the consortium that is investing 18 million euros in Marsa racetrack is a partner and a Henley & Partners Holdings Ltd group manager based in Jersey.

Henley and partners are the distributors of the Malta Capital Sales Program - Individual Investment Program (IPP) - which was controversial at the local level and to some extent at EU level. In October 2016, Justice Minister Owen Bonnici revealed that the controversial PII had generated 310.3 million euros. The PN had mentioned a number of allegations about the program in the past, including the one used to buy votes.

Hugh Morshead owns 72 000 shares (100 000) issued shares in the company registered in Malta, called Marsa Race Track Ltd., the consortium that will receive the runway concession.

On March 22 of this year, the government signed an agreement with Marsa Race Track Ltd for a concession on the Marsa track. The company, Marsa Race Track Ltd, has also been included on the same day. The consortium said it will develop a facility at the forefront of horse racing technology, which would include a family park. The prime minister said it was the largest private investment in the sports sector and that the project attracts thousands of tourists each year. The memorandum of understanding was signed in Castilla.

So far, only lawyer Pio Valletta was a member of the consortium, but this newsroom can now reveal another. In addition to Dr. Valetta and M. Morshead, British citizens, Kusam Sharma and Irish nationals, Aldred Kenneth Alexander, also have shares in Marsa Race Track Ltd. In addition, two companies: F. Schembri Holdings Ltd (a Maltese company- Company Owns 5,000 shares), owned by Frank Schembri and true to its type Ltd (Ireland-based company with 10 000 shares).

According to Henley and Associates website, Hugh Morshead is also a qualified accountant and an Associate of the Chartered Institute of Management Accountants, and relied on Jersey for many years. He has also registered as Henley Maltese company director and partners.

He addressed the international press of the Malta IIP program. For example, the EU Observer reported that M. Morshead said: "We have many advised the government regarding the creation of legal, promotion and implementation of our own malta office."

During the signing of the Memorandum of Understanding, architect Edwin Mintoff said that once the necessary permits from the Planning Authority had been obtained, the project would require approximately 18 months to complete.

When asked if he would or would not publish the MOU, Dr. Valetta told the newsroom that they are not willing to publish it for the time being because there is a confidentiality clause. "This should be an agreed version. At this point, I do not think this is the scope for now. I do not think that's going to be a problem later." He said that once negotiations on the concession contract begin, which will be soon, this will probably be the time of its publication.

When asked if he had a problem of delivery of the MOU if the government had no objection, he said: "We would have no problem. There is no reason why anyone has a problem, if both parties agree."