The tax on added-value (VAT)
Course material - 4 pages - Accounting
Value Added Tax (VAT) is an indirect tax on consumption that is paid by the consumer. The company is an intermediary between the consumer and the final state. The company acts as a collector of taxes, and VAT has no influence on the outcome. It is neither a burden nor a product for the company....
The conceptual framework of the financial statements in IFRS
Case study - 10 pages - Accounting
In March 2002, the European Council (under EC Regulation 1606/2002 OJ of 11 September 2002) has made mandatory the application of international accounting standards for consolidated accounts of listed companies from January 1, 2005. All the international standards adopted by the ARC (Accounting...
Do IFRS have a share of responsibility in the current financial crisis?
Essay - 13 pages - Accounting
The fourth quarter of 2008 witnessed a stock market crisis without precedent, perhaps the most violent ever known in the history of capitalism, as its aftereffects rippled throughout world economy. The implosion of the ‘sub-prime' mortgage market in the US caused major stock market crashes...
International standards of financial information (IFRS) and the concept of the right value
Case study - 5 pages - Accounting
The international financial environment is in constant transformation and hence, the International Financial Reporting Standards (IFRS) has been implemented. The setting up of the IFRS is a logical revision of the international financial system, particularly following the collapse of Enron in...
Analysis of the results of the Volkswagen automobile Company
Case study - 12 pages - Finance
The automaker Volkswagen's range of activities includes the design, manufacturing and marketing of automobiles. This division includes the brands Volkswagen, Bentley, Lamborghini, Scania, Audi, Skoda, Seat and Bugatti. The finance division is a subsidiary of Volkswagen Group and Volkswagen...
Study of standards of IAS (International Accounting Standards), of an international dimension, and comparison with principal rival of the US GAAP
Dissertation - 93 pages - Accounting
The last modification date of the French accounting plan was in the year 1999. This change has increased the rigor given to accounting in French companies. The (International Accounting Standards or the IAS are developed by members of the NCC with transparency. In Europe, the Commission...
Governance and management of income: an empirical study in the Tunisian context
Dissertation - 49 pages - Accounting
Through this research, one can define the concepts and theories of management results in the first chapter. In the second chapter, it will address the impact of governance mechanisms on the management statement. Finally, it will address this problem through an empirical study in the Tunisian...
Analysis of Pernod-Ricard
Case study - 7 pages - Finance
In this document, we will develop the various aspects of Pernod-Ricard with particular emphasis on the security industry. This company was chosen because it is listed on the CAC 40, and it represents an interesting topic in its evolution and its various changes and finally it affects us, because...
Is the Subprime crisis a financial or global crisis?
Essay - 25 pages - Finance
Was the subprime crisis predictable? Some analysts predicted it in 2005 as a continuation of a long boom, during which loans to U.S. households rose sharply. Now the U.S. Federal Reserve (FED), led for over 20 years by Alan Greenspan takes a systematic approach to support the banking crisis stock...
Money laundering in the financial community: one of the dark sides of globalization
Essay - 9 pages - Finance
Economically, globalization may appear beneficial in that it enhances trade between men and generates growth. Many of its adverse effects are, however, the game of criminal organizations. Indeed, with the rise of movements of people, goods and capital, globalization tends to increase the capacity...
Does IFRS enhance the presentation of financial statements?
Essay - 14 pages - Finance
The international financial environment is constantly changing ever since the International Financial Reporting Standards [International Financial Reporting Standards] (IFRS) have been implemented. Moreover, the unprecedented financial scandals of recent years have further accelerated the...
The expansion of Clarins in India
Case study - 18 pages - Finance
The Clarins group was created in 1954 by Jacques Courtin-Clarins. It is a public company with a supervisory board and a Board of Directors, with a capital of around 325 million Euros divided into 40.6 million shares. In the beginning, Jacques Courtin first opened a beauty parlor in Paris. He...
The expansion of L'Oreal in China
Case study - 15 pages - Business strategy
This report examines the position of L'Oreal in the cosmetics industry, in order to examine a possible expansion in China, which is best suited for an overseas expansion through Direct Investment. In compiling this report, the first part will be about the position of L'Oreal within the cosmetics...
Study of the IFRS/IAS standards
Dissertation - 42 pages - Accounting
The chief executive of KPMG, Jean-Luc Decornoy, had announced in June 2006 that the goal of harmonization of financial statements was not reached between accounts and areas between countries. This statement raises many questions about the reasons, and this is an invitation to reflect on the theme...
Internationalization with a concrete example of the IKEA group
Case study - 70 pages - Finance
In specialty marketing and strategy management, in order to acquire the basic knowledge necessary for any manager, we studied the strategic concepts and phases of internationalization of a large group of Sweden: IKEA. Thus, by using personal research and theoretical concepts seen in class, we...
Report on the Italian taxation
Essay - 14 pages - Finance
Faced with economic developments and globalization, it became common to see companies in different countries better meeting the demands and also strive hard in order to save some money. The establishment of French companies is easier in Europe because of the existence of certain conventions...
Diagnosis of the Credit Management
Case study - 11 pages - Finance
The business center of Credit Agricole has enabled one to appreciate the concept of credit risk business, when the bank decided to support the company by funding needs for its operations, and on the other hand when, it decided to withdraw in order not to pursue a policy of support to ailing...
Study of the LVMH group
Case study - 21 pages - Finance
LVMH group, founded in 1987 by the merger of Moet Hennessy and Louis Vuitton is the world leader in luxury, with a unique portfolio of over fifty brands. There are more than 60,000 employees, nearly 1700 stores across the world, a turnover of 910 million euros in 2005. It is partly for these...
Impact of standards of IAS/IFRS in the financial communication
Essay - 13 pages - Finance
The advent of international accounting standards of IAS / IFRS as a reference system leads to a revolution in the world of business and communication thereof. International standards have a privilege over the economic approach to business, and are not historical as is often the case in French...
Report of training course at Deloitte
Essay - 39 pages - Finance
The author of this article was hired within the audit firm of Deloitte Consulting in Neuilly sur Seine. The decision to integrate in the firm to start on the career had been motivated by several factors. First, the undeniable reputation of the firm, coupled with financial education imparted by...
Are IFRS standards beneficial to the French companies?
Dissertation - 46 pages - Accounting
Multiple accounting policy discrepancies have raised awareness that a solution should be found to harmonize and unify accounting standards. Thus, in 1973, ten countries got together to try to respond favorably to this issue and they established the IASC (International Accounting Standards...
L'Oreal Group: Economic and Financial analysis
Case study - 55 pages - Finance
The L'Oreal group, created in 1909 as a small family business, has grown exceedingly since its IPO (initial public offering) on October 8, 1963. Held by the Bettencourt family (27.5%) and Nestle (26.4%), the Group is now a part of the CAC 40. World leader in cosmetics, L'Oreal has a...
Evaluation of the plan of Employee Stock Option of L'Oreal Group
Case study - 18 pages - Finance
The L'Oreal group was initially started in 1909 in a small family business, and initiated its IPO on October 8, 1963. Held by the Bettencourt family to the tune of 27.5% and 26.4% by Nestle, the group is now a component of the CAC 40. As a world leader in cosmetics, L'Oreal has a...
Sales strategies of the Dyson company: the leader in the electric household appliances
Case study - 12 pages - Business strategy
Founded in 1992, Dyson is currently the appliance brand that is most sold in England and America. Its headquarters is located in Malmesbury, in the United Kingdom. Since its origin, Dyson's goal has been to constantly improve the products of everyday life. Known for the longevity of its...
General information on logistics
Case study - 8 pages - Logistics
Logistics is the set of operations that are intended to provide everything, from meeting the basic needs to live, move, fight and for the treatment and evacuation of personnel. It strikes a balance between the place, time and quantity of all necessary factors. Tactics and logistics are two...
Management of customer service
Case study - 3 pages - Management
A good attitude to a customer, mostly through good listening skills, indicates an active service oriented attitude. Thus, customer servicing personnel are advised not to talk along much but: • Be attentive to what the client says, • Ask questions and encourage them to respond • Pay...
The concept of quality in the company
Case study - 4 pages - Management
The word "quality" is increasingly used in companies, whether in the industrial, food or even in services sector. There are many concepts behind the notion of quality. The concept of quality has emerged following the emergence of plants. The craftsmanship was in decline and mass production became...
Effects of falling from a high altitude
Essay - 10 pages - Logistics
Falls from heights are a significant risk that should be taken seriously. Falls from height can have very different origins. It may be noted that the risk appears and evolves in time according to and depending on certain enabling conditions; it can range from simple in attention on the part of...
Structure and dynamics of the organizations by Henry Mintzberg
Book review - 2 pages - Management
This book is the second in a series of Mintzberg that is devoted to organizations. Led by a manager on a daily basis, it deals with the power and authority in organizations and corporate governance. Based on research in management science, sociology and psychology, this reference book offers new...
Business plan for a store of optics of luxury
Business plan - 43 pages - Business strategy
Optica Designs is a Canadian based optical shop that is involved in the business of luxury brand products and series of a limited scale. The product range falls in the medium-range segment, and offers selective Optica Designs. It is a real alternative for customers looking for high quality...
