Saturday 28 January 2012

Books on Market Research

HANDBOOK OF

MARKET RESEARCH
THE FOCUS GROUP
RESEARCH HANDBOOK
HOLLY EDMUNDS

MASTERFUL COACHING
inspire an "Impossible Future" While Producing Extraordinary Leaders and
Extraordinary Results

ROBERT HARGROVE


Sunday 15 January 2012

P2-KAPLAN-Essential-Text-UK

Book: ACCA P2
Corporate Reporting
Kaplan Essential Text





Corridor Rule

Definition of 'Corridor Rule'

In financial accounting, the corridor rule is a materiality rule that requires disclosure of a pension actuarial gain or loss, if the gain or loss exceeds 10% of the greater of the Pension Benefit Obligation (PBO) or the fair value of plan assets. If this is the case, then the corridor rule allows this actuarial gain or loss to be amortized gradually over time into the income statement.


Investopedia explains 'Corridor Rule'

Overall, the corridor rule can be seen as having a smoothing effect with respect to reporting pension gains and losses. The corridor rule was established under FASB Statement 87 in December, 1985. According to this statement, the prior accounting standards for pension reporting were too weak, and resulted in inconsistent reporting methods between companies, and sometimes even different methods from one period to the next.

ACCA Latest Kaplan Text Books

ACCA
Latest
Kaplan Text Books


A Practical English Grammar

A Practical English Grammar





Tuesday 10 January 2012

Math Fractions Made Easy

Math Fractions Made Easy

Fractions can be one of the most difficult parts of math, for kids as well as adults. This is unfortunate because fractions are particularly useful in everyday applications.



The Basics

A fraction is a way to represent parts of a whole. The bottom number of the fraction (called the denominator) tells you how many parts the whole has been divided into. The top number (the numerator) tells you how many of those parts you have.



Manipulating, Adding and Subtracting



If you multiply or divide the top and bottom numbers by the same thing, the amount you have doesn't change. Just like two quarters is the same as one half of a dollar, all fractions can be expressed in more than one way



When a object or set can be divided into 2 parts of equal value, we say that each part equals a half (1/2 )


Fractions may be identified with two term ratios, and vice-versa as well, sometimes.



While we may call a fraction, a ratio or a rational number, ratios are different. Triple term ratios exist, but triple term fractions do no exist. Three and more -term ratios cannot be identified with fractions.


(Ratios cannot be added, subtracted or compared, but like fractions, the terms in ratios can be raised or lowered).

Book: PRINCIPLES OF AUDITING

PRINCIPLES OF AUDITING



GMAT 2011

GMAT 2011



Monday 9 January 2012

Managerial Accounting Garrison Noreen

Managerial Accounting Garrison Noreen



This is a book of Managerial Accounting Garrison Noreen Brewer. Ray H. Garrison is emeritus Professor of Accounting at Brigham Young University, Provo, Utah. He received his B.S. and M.S. degrees from Brigham Young University and his D.B.A. degree from Indiana University, Eric W. Noreen is a globetrotting academic who has held appointments at institutions in the United States, Europe, and Asia. He is currently Professor of Accounting at the University of Washington and Visiting Price Waterhouse Professor of Management Information and Control at INSEAD, an international graduate school of business located in France, Peter C. Brewer is a professor in the Department of Accountancy at Miami University, Oxford, Ohio. He holds a BS degree in accounting from Penn State University, an MS degree in accounting from the University of Virginia, and a PhD from the University of Tennessee.

As the lengthy time one greatest seller, Garrison has helped manual close to 3 million students by way of managerial accounting since it had been initially published. Managerial Accounting Garrison Noreen Brewer identifies the three capabilities professionals should carry out inside their organizations, plan operations, management actions, and make decisions and explains what accounting data is necessary for these features, how you can gather it, and ways to interpret it. Garrison’s Managerial Accounting is recognized for its relevance, accuracy, and clarity.

Managerial Accounting Garrison Noreen Brewer is also distinctive in that the authors create by far the most crucial supplements that accompany the book: solutions manual, test financial institution, instructor’s handbook, and study guide creating them both of high quality and highly consistent using the textbook.

Great text, obvious and concise explanations, properly positioned illustrations and exhibits, on-line supplementary actions by way of publishers’ web page consists of check figures, video clips, energy factors, quizzes and practice exams, there’s a charge primarily based link complement by means of the publisher.


Managerial Accounting Garrison Noreen Brewer
Ray H. Garrison, Eric W. Noreen, Peter C. Brewer
McGraw-Hill/Irwin; 14 edition
832




Read
Slides


GARRISON NOREEN BREWER - Managerial Accounting 11e (Complete Ch.1-17)

Slides

Saturday 7 January 2012

What Is Cognitive Dissonance?

What Is Cognitive Dissonance?

 People tend to seek consistency in their beliefs and perceptions. So what happens when one of our beliefs conflicts with another previously held belief? The term cognitive dissonance is used to describe the feeling of discomfort that results from holding two conflicting beliefs. When there is a discrepancy between beliefs and behaviors, something must change in order to eliminate or reduce the dissonance.

 Examples of Cognitive Dissonance

Cognitive dissonance can occur in many areas of life, but it is particularly evident in situations where an individual's behavior conflicts with beliefs that are integral to his or her self-identity. For example, consider a situation in which a woman who values financial security is in a relationship with a man who is financially irresponsible.
The conflict:
  • It is important for her to be financially secure.
  • She is dating a man who is financially unstable.

In order to reduce this dissonance between belief and behavior, she can either leave the relationship or reduce her emphasis on financial security. In the case of the second option, dissonance could be further minimized by emphasizing the positive qualities of her significant other rather than focusing on his perceived flaws.

A more common example of cognitive dissonance occurs in the purchasing decisions we make on a regular basis. Most people want to hold the belief that they make good choices. When a product or item we purchase turns out badly, it conflicts with our previously existing belief about our decision-making abilities.

How to Reduce Cognitive Dissonance

There are three key strategies to reduce or minimize cognitive dissonance:
  • Focus on more supportive beliefs that outweigh the dissonant belief or behavior.
  • Reduce the importance of the conflicting belief.
  • Change the conflicting belief so that it is consistent with other beliefs or behaviors.

    Why is Cognitive Dissonance Important?

    Cognitive dissonance plays a role in many value judgments, decisions and evaluations. Becoming aware of how conflicting beliefs impact the decision-making process is a great way to improve your ability to make faster and more accurate choices.



  •  
     
    More Psychology Definitions: The Psychology Dictionary
     
    The Fox and the Grapes by Aesop. When the fox fails to reach the grapes, he decides he does not want them after all. This is an example of adaptive preference formation, which serves to reduce cognitive dissonance