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对话框电信有限公司是斯里兰卡最大的移动运营商拥有超过百万用户代表超过60%的移动通信行业的市场份额。对话框电信在科伦坡的股市资本市场也是最大的商业机构，市值(自2006年9月30日)的1610亿SL Rs。对话框电信有限公司是一个附属的电信马来西亚国际属于马来西亚电信集团的一员。 政治因素,或如何和政府干预经济的程度。特别是,政治因素包括行业税收政策、劳动法、生态法律、贸易限制、关税,和政治稳定,政治因素也可以包括商品和服务的政府希望提供或提供(货物价值)和那些政府不希望被提供。同时,政府有大影响健康,教育,和一个国家的基础设施。 这些经济因素包括经济增长、利率、课程和通胀评估。这些因素主要影响业务工作和以及如何做出决定。 Dialog Telekom Limited is the biggest mobile operator in Sri Lanka with over 3 millions of subscribers representing more than 60% market share in the sector of mobile communication. Dialog Telekom is also the biggest enumerated business on the stock market of Colombo in the terms of capitalization of market with a market capitalization (since September 30 2006) of SL Rs 161 billion. Dialog Telekom Limited is an affiliate of Telekom Malaysia International and a member of the group of Malaysia Telekom. The political factors, or how and to what the degree that a government interfere in the economy. In particular, the political factors include sectors as policy of tax, the labour law, the ecological law, the commerce restrictions, the tariffs, and political stability. The political factors can include also goods and services as the government wants to furnish or be furnished (the merit goods) and those that the government does not want to be furnished. Also, the governments have the big influence on health, the education, and the infrastructure of a nation. The economical factors include the economical growth, the interest rate, the courses and the inflation evaluates. These factors have major impacts on how the business work and do the decisions. For example, the interest rate affect a business is cost capital and therefore in which measure a matter grows and increases. The courses affect the costs of exploration of the items and the provision and the price of imported items in an economy. The social factors include the cultural aspects and include the health conscience, the rate of demographic growth, the age distribution, the attitudes of career and the accent on the security. The tendencies in the social factors affect the request for a product of the business and how this business works. For example, an aging population can imply a smaller and manpower of less than will (increasing thus the cost of work). Also, the businesses can change the various strategies of direction to adapt to these social tendencies (as older recruitment workers) The technological factors include ecological and environmental aspects as R&D activity, the automation, and the encouragements of technology and the rate of technological change. They can determine barriers to the entry, the level of production and effective influence minimum that subcontract decisions. Also, the technological changes can affect costs, the quality, and guide to the innovation. The ecological factors include the time, the climate, and the climatic change, that can affect especially industries as tourism, farming, and the assurance. Also, growing of more than conscience to the climatic change affects how the businesses work and the products than they offer, it the two create again markets and diminishing or destroy existing the one. The legal factors include the discrimination law, the law of consumer, the antitrust law, the job law, and the law of health and security. These factors can affect how a business works, its costs, and the request for its products. An analysis of the regulatory framework and some detail about the accounting rules and methods used: The institute of Chartered Accountants of Sri Lanka (ICASL) is the national professional accounting body of Sri Lanka, confirmed by Act of Parliament No 23 of 1959. The institute is Member of the International Federation of Accountants (IFAC) and the Confederacy of Asian and Peaceful Accountants (CAPA). It is so Founding Member of the South Federation Asian of Accountants (SAFA) that is an Apex Body of the Asian Association of Regional cooperation (SAARC). ICASL is the sole Accounting and Auditing Standards that regulate the authority to Sri Lanka and the application of such standards is obligatory for the Specified Business Enterprises (SBE) in the plan of the Sri Lanka Accounting and Auditing Standards Acts No 15 of 1995. The ICASL recommends that the members follow the under mentioned process in to evaluate and to meet their engagement continually. Which is foreseen member is to fill his/her professional duty in their work place. The member will have to always strive to exercise the highest standards of professional judgement base on the code of professional driving deposited by the ICASL. The members need to be conscious of the matters and of regulating environment in which he/she works and is anxious that the development current in these sectors to execute their roles efficiently. The member should judge personally what is foreseen of his/her role and chooses then activities that are fitting and pertinent in the order better to satisfy the identified needs. The member needs to consider the effectiveness of his/her development in to meet their professional responsibilities. As a professional, the member uniformly will reconsider the decisions done by him/her and evaluates the exit. This will direct the member towards the future course of action that needs to be taken one on to go basis. The member is demanded to do a declaration of annual to ICASL that will assert that the member having undertaken the fitting activities of development on an on to go basis to unload the professional responsibilities of its duties the two efficiently and effectively. They will be reminded of to do this when they receive annual renewal of notification of adhesion. The member declaration will assert that the member reflected to his/her responsibilities, its businesses activities fitting of development, and considered the impact of these activities continually. The biggest ICASL of problem done facing in to attain the asserted objectives of the program of study are the rate of low pass and the student population that accumulate. The main factors for the rates of low pass are as follows: The lack of equipment of study of quality in all the three languages including the multimedia assistance learning: The only equipment of directly pertinent study for the program of ICASL is the course of study of developed and distributed correspondence to a price reduces to every student registers b the ICASL. ICASL obtains the support of its members to develop and to update time to time this study pack. The students use also a lot other educational available general equipment on the accounting and finance written in the English and in an international context aimed for the foreign examinations.Only 25% of the taken annual of studying one represents students from Colombo. A vast majority came from the sectors moved away where among the constrained other availability of quality education English to the system of secondary school is very low. Consequently, English competence of language of the majority of students of ICASL is extremely poor. They are given to the occasion to work to use the English language when in the training to the businesses of accountants and to the other organisations of training. This affable exposition a fantastic improvement to the competence of language of the average student. Despite this, language competence always is moved away to the under acceptable norms. This is reflected in the big majority of students that if find extremely difficult to obtain by the final steps where the examinations and the teaching principally are in the English means. Language competence impedes in a significant way the perspectives to pass the intermediary one, as the quantity of available equipment in Sinhala and the languages Tamil extremely are limited. The knowledge world in the matters and finances written in the English is just closed for this vast majority of studying ones because of the language barrier. The extremely limited library and opportunities of informational resource available to this population of vast student: ICASL has a library with a space to the ground of 2,000 sq.ft and a collection of 8,400 volumes for the usage of 22,000 students and 2,500 members. Outside of this limited collection of books, the library does not have any other resources of multimedia information. This is a serious limitation for the students just like the professors. In the current premises, there is not space for the library to be increased. The provisions were done in the project of expansion of construction, which already is in course for the expansion of the library and the informational resources centre equipped with connectivity internet. More, ICASL would subscribe for a number of centre of online resource that render capable the members and then students have access to these resources of available information on the internet. To guarantee that the students of ICASL are equipped with IT the essential element of competences for the matters, the program IT includes as a basic subject. More there is an obligatory one IT course practices training every student is demanded to cross. ICASL has a Computer learning the equipped centre with 28 desktops with the software of MS Office and an accounting package loaded and with the access to internet. This ease now is used to offer at 94,640 hours training of ICT to the students of the Intermediary step and final number 6,456 every year results in 15 hours by the student per year. The same ease also is used for ICASL to run the motivated request IT inducing courses to the adhesion and to the public. Even if the present facility is 100% used one to induce the students, it could supply to only 244,608 hours of formation, which are 38 hours by the student per year. Even at the present level of take to the program, this facility harshly is limited and is sick equipped with of material hardware and software. This project aims at one to update major of the IT capacity of the ICASL with the biggest resources just like the canvas on the spot based facility e-Learning that furnish access to a big one out site population of student. Absence of any form of professor training and of educational guides that strongly reduces the effectiveness of teaching: The teaching for the courses of study of ICASL is done in two manners: by the chosen lectures directed on the spot by the division of studies of the ICASL, and by the private institutions of training that run the aimed courses of study to the examinations of ICASL on an expense a demanding basis. ICASL and the private institutions of training do not have on tome full faculties. The principally depend to visit faculty that takes lectures in the evenings and the weekends. There are about 20 private institutions of formation occupied in the teaching for the examinations of ICASL with total personnel that visits more than 100 people of trade and the university ones. These faculties consist in practising accountants and those that possess the university one or the professional qualifications in the pertinent field. ICASL was never able to offer a program of uniform formation to these resource people. The institute does not have the technical resources and financial opportunities and of infrastructure demanded for the offering training of uniform professor. Teaching effectiveness in program of aimed lecture to the courses of ICASL generally is at the under hopes. ICASL has an ambitious program to induce the trainers and furnishing resources and educational guides and establishing a basic permanent faculty on the sectors criticize teaching and the erudition. The program includes conceiving also a program of accreditation to register and the interception of the private institutions of formation. A consideration of the published annual reports of a company in the country you have selected with that of the UK: The financial statements consolidated of Dialog Telekom PLC in conformity were prepared to Sri Lanka Accounting Standards (SLAS) and the Companies Act of 07 of 2007. These financial statements were prepared under the convention of historic cost, as modified by the reappraisal of land and of buildings. The preparation of financial statements in the accordance with the SLASs demands the usage of certain estimations of critical accounting. It demands also the direction to exercise his judgement in the process to apply policies of Group of accounting.: The inventories are assets: anxious to sell in the ordinary course of matters in the production process for such salein the form of an equipment or the provisions to be consumed in the process of production or in the service interpretation. The net realisable value is the price of estimated sale in the ordinary course of matters less the estimated costs of achievement and the necessary estimated costs to do the sale. The fair value is the price, for which an asset could be exchanged, or a responsibility regulated, between the well informed and willing parties in a transaction of length of the arm. The inventories are declared to the more bottom of cost and to the net realisable value. The cost is determined on a weighted average basis and includes all the contracted expenditures in to bring the inventories to their location and their present condition. The net realisable value is the price of estimated sale in the ordinary course of matters, the expenditures of sale of less than applicable variable. The accounting profit is the net profit or the loss for a period before deducting the tax expenditure. The taxable profit (the tax loss) is the profit (the loss) for a period, resolved in accordance with the rules confirmed by taxation authorities, on which the taxes on income are payable (recoverable). Tax the expenditure (tax income) is the collective quantity included in the determination of net profit or the loss for the period in the respect of current tax and the deferred tax. The current tax is the quantity of payable one of taxes on income (recoverable) in the respect of the taxable profit (the tax loss) for a period. The differed tax obligations are the quantities of payable one of taxes on the income in the future periods in the taxable temporary difference respect. The deferred goods of tax are the quantities of taxes on income recoverable in the future in the respect of: The temporary differences are differences between the carrying quantity of an asset or a liability in the balance sheet and its tax base. Tax temporary differences can be:the taxable differences, that are temporary differences that will result of the taxable amounts in to determine the taxable profit (the tax loss) of future periods when the carrying quantity of the asset or liability is resumed or is regulated,the deductible temporary differences, that are temporary differences that will result of the quantities that are deductible in to determine the taxable profit (the tax loss) of future periods when the carrying quantity of the asset or liability is resumed or is regulated. The tax expenditure for the period understands the current and the deferred tax. The tax is recognized in the income statement, safe in the measure where it related to the recognized items directly in equity. In this case, the tax also is recognized in equity. The current income tax is calculated while basing it on the fiscal promulgated rights or substantially promulgated at the balance sheet. The direction uniformly evaluates positions received declarations of income in comparison with the positions in which ones the applicable regulations of tax are liable to the interpretation and establishes provisions where appropriates itself while basing itself on the quantities counted to be paid to tax authorities. The deferred tax is furnished in full, using the liability method, on the temporary differences that present between the tax base of active and passive and their quantities carrying in the financial statements. Nevertheless, the deferred income tax is not represented if it results from the initial recognition of an asset or a liability in a transaction otherwise that a matter combination that at the time of the transaction affects or the profit or the loss of or taxable accounting. The deferred income tax is determined the rates of imposition of usage (and the laws) that or substantially was promulgated by the balance sheet and are counted to apply when the related deferred income tax asset is realized or the deferred income tax liability is regulated. The deferred income tax assets are recognized in the measure where it is probable that the taxable profit future will be available against which the temporary differences can be used. The deferred income tax is furnished on the temporary differences that present on the investments in the safe affiliates where the moment of the overthrow of the temporary difference is checked by the group and it is probable that the temporary difference will not reverse in the predictable future. The cost is the quantity of types or of equivalent in cash paid or the fair value of the other given consideration to obtain an asset at the time of its acquisition or at the time of construction The residual value is the net quantity that the business expects to obtain for an asset at the end of its useful life after deducting the foreseen costs of disposal. The fair value is the quantity for which an asset could be exchanged between the well informed and willing parties in a transaction of length of the arm. To carry the amount is the amount to which an asset is included in the balance sheet after deducting accumulated depreciation on this. The amount recoverable is the amount that the business expects to raise itself future usage of an asset, including its residual value on the disposal. Theory of regional economic development has three pillars, namely economic growth pole theory, the theory and the theory of industrial cluster, the three theories respectively from different angles on the development of regional economy provides a train of thought.Industrial cluster is a kind of new mode of regional economic development, it in promoting the regional economic development has played a large role, and has become a research focus all over the world.Industrial clusters (industrialcluster) is to point to in a specific field (usually give priority to with a dominant industry), that is closely related to a large number of enterprises and related supporting institutions on the space agglomeration, and form a strong and sustainable competitive advantage phenomenon [1].American scholar Michael porter published in 1990 "national competitive advantage" formally put forward the concept of industry cluster, porter thinks that industrial cluster is to point to in specific areas of both competition and cooperation, each other's associated companies, government and other relevant institutions (such as universities, vocational training institutions, industry associations, etc.) the geographic concentration of [2].In essence, is to create competitive advantage of industrial cluster, and has become a basic spatial structure in today's world economy.Therefore, using industrial cluster is the textile industry in our country industrial spatial structure is not only the requirement of industry development, is also an effective way to promote our country textile industry international competitiveness. |
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