Financial Reporting Environment Regulators Industry Alternative Information Practices Sources Economy and Industry Information

Current Asset Introduction Classification Current (short- Noncurrent term)Assets (Long-Term) Assets Resources or claims to resources that are Resources or claims expected to be sold

Income Measurement Concepts Illustration Facts: Company with$100,000 in cash Buys condo for$100,000 Rents condo for $12,000 per year End of the first year: Condo valued at

Return on Invested Capital Importance of Joint Analysis Joint analysis is where one measure is assessed relative to another Return on invested capital (ROI) is an important joint analysis

Short-Term Forecasting Objective and Users Main objective is analysis of liquidity Sufficient cash to effectively operate Ability to service short-term debt Liquidity is of interest to both internal and external users Managers(cash for operations) Creditors (loan safeguards) Investors(return implications) Auditors( going concern analysis) Numerous others

Earnings Persistence Recasting and Adjusting Earnings persistence is a key to effective equity analysis and valuation Analyzing earnings persistence is a main analysis objective

1.Introduction moManaging information systems today comprises the areas of application development, primarily process ng and data modeling, as well as system introduction training, maintenance, and the task of coping with innovation, meaning the responsibility of keeping the technological basis up to date Developing and running specialised systems, general information information systems and open and integrated

一、意义 二、影响因素 三、变革的过程 四、变革的阻力 五、变革的方法 六、创新 七、概念 八、激发创新的方法

一、相关概念 二、早期激励理论 三、当代激励理论 四、激励措施

一、沟通 二、沟通的概念、过程和方法 三、沟通障碍及其克服 四、人际交往技能