ترجمه مقاله نقش ضروری ارتباطات 6G با چشم انداز صنعت 4.0
- مبلغ: ۸۶,۰۰۰ تومان
ترجمه مقاله پایداری توسعه شهری، تعدیل ساختار صنعتی و کارایی کاربری زمین
- مبلغ: ۹۱,۰۰۰ تومان
Abstract
This case study exposes students to complex investment transactions. You must document the following: (1) apply the appropriate accounting literature along with its provisions and justify the order of its application; (2) identify and interpret key facts to classify the given investments and relations; (3) discuss the choice of key assumptions that are central to the analysis; (4) interpret the nature of all investment relations with Holdings; discuss all Owner level and below relations; (5) discuss how accounting for varied levels of influence impact the items reported on/off the face of investors’ financial statements; (6) from DT’s perspective, discuss the potential positives and negatives of its arrangement with Owner with respect to Holdings; and (7) after analyzing additional facts, discuss the nature of the relations of Simon and Herb III with Owner.
2.3.1. Student scores
Table 1, a grading rubric, presents the percentages of students correctly considering each case issue. US students adequately addressed the relevant accounting literature (83.5% to 91.8%) and analyzed the nature of relations between the entities above Holdings (91.8%). However, they marginally addressed the requirements to explicitly state relations between the entities (78.8%), the order of literature application (77.6%), and relevant key assumptions as a basis for the analysis (77.6%). Only 62.4% of the students correctly determined the nature of relations between the entities below Holdings. These results are generally consistent with the scores of the international students who performed slightly lower especially in relation to the analysis of the substance of the relations between the entities above Holdings (80.8% compared to the US students’ score of 91.8%). In line with US students’ scores, the international students also seemed to have more difficulty with addressing the nature of relations between the entities below Holdings (60.0%). It may be advisable for instructors to emphasize to students the need to analyze each row of entities in the organizational chart.