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1 Introduction to Cost and Management Accounting in a Global Business Environment CHAPTER LEARNING OBJECTIVES After completing this chapter, you should be able to answer the following questions: 1 How do financial and management accounting relate to each other? 2 How does cost accounting relate to financial and management accounting? 3 What is the role of a code of ethics in guiding the behaviors of an organization’s global workforce? 4 What factors have influenced the globalization of businesses and why have these factors been significant? 5 What are the primary factors and constraints that influence an organization’s strategy and why are these factors important? 6 How does an organization’s competitive environment impact its strategy and how might an organization respond to competition? 7 How does the accounting function impact an organization’s ability to successfully achieve its strategic goals and objectives? 8 Why is a company segment’s mission affected by product life cycle? 9 What is the value chain and why is it important in managing a business? ABN AMRO Bank INTRODUCING he Netherlands-based bank, ABN AMRO, was formed in 1990 when Algemene Bank Nederland merged with Amsterdam-Rotterdam Bank. Following the merger, ABN AMRO has established itself as a global bank with operations in 76 countries and territories including the United States, where the bank has a 16% share of the Midwest market. ABN AMRO’s global expansion was driven initially by mergers but more recently by innovative web- based delivery of products and services. By traditional measures (such as its $505 billion in as- sets and its capital position), ABN AMRO is the largest bank in Holland, the fourth largest in Europe, and the eighth largest in the world. ABN AMRO’s core lending business is solid. Over half of ABN AMRO’s revenues come from Dutch clients—a very stable source of business that includes such companies as Royal Dutch Shell, Philips Electronics, and Unilever. ABN AMRO formulated an identity statement in 1992 to reflect its corporate aspirations: “ABN AMRO Bank is a long-established, solid, multi-faceted bank of international reputation and standing. We will strive to fulfill the bank’s ambition in being a frontrunner in value-added banking, both on a local and worldwide level. . . .” The corporate values statement was formalized in 1997, although the values have been important priorities since the bank was established in the 1800s. The four values forming the basis of the bank’s activities are integrity, teamwork, respect, and professionalism. Bank managers believe that the values need to be formalized even though they are and should be self-evident. The formalization provides external parties criteria by which the bank can be assessed. ABN AMRO perceives its corporate identity and values as the underlying tenets of the organization. ABN AMRO is successfully pursuing a corporate identity as a “bank of international reputation and standing.” ABN AMRO was ranked as the fifth largest commercial and savings bank and the seventy-third largest corporation in the 1999 Fortune Global 500. The corporation (with its foreign subsidiaries and affiliates) is com- prised of over 3,500 branches and offices in 76 countries and territories across five continents. Although international trade was once confined to extremely large cor- porations such as ABN AMRO, the explosion of World Wide Web Introduction to Global Inequality Introduction to Global Inequality Bởi: OpenStaxCollege 1/3 Introduction to Global Inequality The Millennium Development Goals (MDG) were an ambitious start to the 21st century (Photo courtesy of U.S Mission Geneva/flickr) In 2000, the world entered a new millennium In the spirit of a grand-scale New Year’s resolution, it was a time for lofty aspirations and dreams of changing the world It was also the time of the Millennium Development Goals, a series of ambitious goals set by UN member nations The MDGs, as they become known, sought to provide a practical and specific plan for eradicating extreme poverty around the world Nearly 200 2/3 Introduction to Global Inequality countries signed on, and they worked to create a series of 21 targets with 60 indicators, with an ambitious goal of reaching them by 2015 The goals spanned eight categories: To eradicate extreme poverty and hunger To achieve universal primary education To promote gender equality and empower women To reduce child mortality To improve maternal health To combat HIV/AIDS, malaria, and other diseases To ensure environmental sustainability To develop a global partnership for development (United Nations 2010) There’s no question that these were well-thought-out objectives to work toward So 11 years later, what has happened? As of the 2010 Outcome Document, much progress has been made toward some MDGs, while others are still lagging far behind Goals related to poverty, education, child mortality, and access to clean water have seen much progress But these successes show a disparity: some nations have seen great strides made, while others have seen virtually no progress Improvements have been erratic, with hunger and malnutrition increasing from 2007 through 2009, undoing earlier achievements Employment has also been slow to progress, as has a reduction in HIV infection rates, which have continued to outpace the number of people getting treatment The mortality and healthcare rates for mothers and infants also show little advancement Even in the areas that made gains, the successes are tenuous And with the global recession slowing both institutional and personal funding, the attainment of the goals is very much in question (United Nations 2010) As we consider the global effort to meet these ambitious goals, we can think about how the world’s people have ended up in such disparate circumstances How did wealth become concentrated in some nations? What motivates companies to globalize? Is it fair for powerful countries to make rules that make it difficult for less-powerful nations to compete on the global scene? How can we address the needs of the world’s population? References United Nations Development Programme 2010 “Millennium Development Goals.” Retrieved December 29, 2011 (http://www.undp.org/mdg/basics.shtml) 3/3 1 Introduction to Cost and Management Accounting in a Global Business Environment CHAPTER LEARNING OBJECTIVES After completing this chapter, you should be able to answer the following questions: 1 How do financial and management accounting relate to each other? 2 How does cost accounting relate to financial and management accounting? 3 What is the role of a code of ethics in guiding the behaviors of an organization’s global workforce? 4 What factors have influenced the globalization of businesses and why have these factors been significant? 5 What are the primary factors and constraints that influence an organization’s strategy and why are these factors important? 6 How does an organization’s competitive environment impact its strategy and how might an organization respond to competition? 7 How does the accounting function impact an organization’s ability to successfully achieve its strategic goals and objectives? 8 Why is a company segment’s mission affected by product life cycle? 9 What is the value chain and why is it important in managing a business? ABN AMRO Bank INTRODUCING he Netherlands-based bank, ABN AMRO, was formed in 1990 when Algemene Bank Nederland merged with Amsterdam-Rotterdam Bank. Following the merger, ABN AMRO has established itself as a global bank with operations in 76 countries and territories including the United States, where the bank has a 16% share of the Midwest market. ABN AMRO’s global expansion was driven initially by mergers but more recently by innovative web- based delivery of products and services. By traditional measures (such as its $505 billion in as- sets and its capital position), ABN AMRO is the largest bank in Holland, the fourth largest in Europe, and the eighth largest in the world. ABN AMRO’s core lending business is solid. Over half of ABN AMRO’s revenues come from Dutch clients—a very stable source of business that includes such companies as Royal Dutch Shell, Philips Electronics, and Unilever. ABN AMRO formulated an identity statement in 1992 to reflect its corporate aspirations: “ABN AMRO Bank is a long-established, solid, multi-faceted bank of international reputation and standing. We will strive to fulfill the bank’s ambition in being a frontrunner in value-added banking, both on a local and worldwide level. . . .” The corporate values statement was formalized in 1997, although the values have been important priorities since the bank was established in the 1800s. The four values forming the basis of the bank’s activities are integrity, teamwork, respect, and professionalism. Bank managers believe that the values need to be formalized even though they are and should be self-evident. The formalization provides external parties criteria by which the bank can be assessed. ABN AMRO perceives its corporate identity and values as the underlying tenets of the organization. ABN AMRO is successfully pursuing a corporate identity as a “bank of international reputation and standing.” ABN AMRO was ranked as the fifth largest commercial and savings bank and the seventy-third largest corporation in the 1999 Fortune Global 500. The corporation (with its foreign subsidiaries and affiliates) is com- prised of over 3,500 branches and offices in 76 countries and territories across five continents. Although international trade was once confined to extremely large cor- porations such as ABN AMRO, the explosion of World Wide Web usage has en- abled any TEAMFLY Team-Fly ® Introduction to GPS The Global Positioning System Ahmed El-Rabbany Artech House Boston  London www.artechhouse.com Library of Congress Cataloging-in-Publication Data El-Rabbany, Ahmed. Introduction to GPS: the Global Positioning System/Ahmed El-Rabbany. p. cm.(Artech House mobile communications series) Includes bibliographical references and index. ISBN 1-58053-183-1 (alk. paper) 1. Global Postioning System. I. Title. II. Series. G109.5E6 2002 910'.285dc21 2001055249 British Library Cataloguing in Publication Data El-Rabbany, Ahmed Introduction to GPS: the global positioning system/Ahmed El-Rabbany. (Artech House mobile communications series) 1. Global Positioning System I. Title 629'.045 ISBN 1-58053-183-0 Cover design by Yekatarina Ratner © 2002 ARTECH HOUSE, INC. 685 Canton Street Norwood, MA 02062 All rights reserved. Printed and bound in the United States of America. No part of this book may be reproduced or utilized in any form or by any means, electronic or mechani- cal, including photocopying, recording, or by any information storage and retrieval sys- tem, without permission in writing from the publisher. All terms mentioned in this book that are known to be trademarks or service marks have been appropriately capitalized. Artech House cannot attest to the accuracy of this information. Use of a term in this book should not be regarded as affecting the validity of any trademark or service mark. International Standard Book Number: 1-58053-183-0 Library of Congress Catalog Card Number: 2001055249 10987654321 To the people who made significant contributions to my life My parents, my wife, and my children Contents Preface xiii Acknowledgments xv 1 Introduction to GPS 1 1.1 OverviewofGPS 1 1.2 GPSsegments 2 1.3 GPS satellite generations 4 1.4 Current GPS satellite constellation 5 1.5 Control sites 6 1.6 GPS:Thebasicidea 8 1.7 GPS positioning service 9 1.8 WhyuseGPS? 10 References ························11 vii 2 GPS Details 13 2.1 GPS signal structure 13 2.2 GPS modernization 15 2.3 Types of GPS receivers 16 2.4 Timesystems 18 2.5 Pseudorange measurements 19 2.6 Carrier-phase measurements 21 2.7 Cycle slips 22 2.8 Linear combinations of GPS observables 23 References ························25 3 GPS Errors and Biases 27 3.1 GPS ephemeris errors 28 3.2 Selective availability 29 3.3 Satellite and receiver clock errors 31 3.4 Multipatherror 32 3.5 Antenna-phase-center variation 34 3.6 Receiver measurement noise 35 3.7 Ionospheric delay 36 3.8 Tropospheric delay 38 3.9 Satellite geometry measures 39 3.10 GPS mission planning 42 3.11 User equivalent range error 44 References ·······················44 4 Datums, Coordinate Systems, and Map Projections . . 47 4.1 Whatisadatum? 48 4.2 Geodetic coordinate system 49 4.2.1 Conventional Terrestrial Reference System 50 4.2.2 TheWGS84andNAD83systems 52 4.3 What coordinates are obtained with GPS? 53 4.4 Datumtransformations 53 4.5 Mapprojections 55 4.5.1 Transverse Mercator projection 56 viii Introduction to GPS 4.5.2 Universal transverse Mercator projection 57 4.5.3 Modified transverse Mercator projection 59 4.5.4 Lambert conical projection 60 4.5.5 Stereographic double projection 61 4.6 Marinenauticalcharts 62 4.7 Local arbitrary mapping systems 64 4.8 Heightsystems 65 References ························66 5 GPS Positioning Modes 69 5.1 GPS point positioning 70 5.2 GPS relative positioning 71 5.3 Static GPS surveying 72 5.4 Fast(rapid)static 74 5.5 Stop-and-go GPS surveying 75 5.6 RTKGPS 77 5.7 Real-time differential GPS 78 5.8 Real time versus postprocessing 80 5.9 Communication(radio)link 81 References ························83 6 Ambiguity-Resolution Techniques 85 6.1 Antenna swap method 87 6.2 On-the-fly ambiguity resolution 88 References ························90 7 GPS Data and Correction Services 91 7.1 Dataservice 92 7.2 DGPS radio beacon 2 GPS Details Positioning, or finding the users location, with GPS requires some under- standing of the GPS signal structure and how the measurements can be made. Likewise, as the GPS signal is received through a GPS receiver, understanding the capabilities and limitations of the various types of GPS receivers is essential. Furthermore, the GPS measurements, like all meas- urable quantities, contain errors and biases, which can be removed or reduced by combining the various GPS observables. This chapter discusses these issues in detail. 2.1 GPS signal structure As mentioned in Chapter 1, each GPS satellite transmits a microwave radio signal composed of two carrier frequencies (or sine waves) modulated by two digital codes and a navigation message (see Figure 2.1). The two carrier frequencies are generated at 1,575.42 MHz (referred to as the L1 carrier) and 1,227.60 MHz (referred to as the L2 carrier). The corresponding car- rier wavelengths are approximately 19 cm and 24.4 cm, respectively, which result from the relation between the carrier frequency and the speed of 13 TEAMFLY Team-Fly ® light in space [1, 2]. The availability of the two carrier frequencies allows for correcting a major GPS error, known as the ionospheric delay (see Chapter 3 for details). All of the GPS satellites transmit the same L1 and L2 carrier frequencies. The code modulation, however, is different for each satellite, which significantly minimizes the signal interference. The two GPS codes are called coarse acquisition (or C/A-code) and precision (or P-code). Each code consists of a stream of binary digits, zeros and ones, known as bits or chips. The codes are commonly known as PRN codes because they look like random signals (i.e., they are noise-like sig- nals). But in reality, the codes are generated using a mathematical algo- rithm. Presently, the C/A-code is modulated onto the L1 carrier only, while the P-code is modulated onto both the L1 and the L2 carriers. This modulation is called biphase modulation, because the carrier phase is shifted by 180° when the code value changes from zero to one or from one to zero [3]. The C/A-code is a stream of 1,023 binary digits (i.e., 1,023 zeros and ones) that repeats itself every millisecond. This means that the chipping rate of the C/A-code is 1.023 Mbps. In other words, the duration of one bit is approximately 1 ms, or equivalently 300m [4]. Each satellite is assigned a unique C/A-code, which enables the GPS receivers to identify which satel- lite is transmitting a particular code. The C/A-code range measurement is relatively less precise compared with that of the P-code. It is, however, less complex and is available to all users. The P-code is a very long sequence of binary digits that repeats itself after 266 days [1]. It is also 10 times faster than the C/A-code (i.e., its rate is 10.23 Mbps). Multiplying the time it takes the P-code to repeat itself, 266 days, by its rate, 10.23 Mbps, tells us that the P-code is a stream of about 2.35 × 10 14 chips! The 266-day-long code is divided into 38 segments; each is 1 week long. Of these, 32 segments are assigned to the various GPS satel- lites. That is, each satellite transmits a unique 1-week segment of the P-code, which is initialized every Saturday/Sunday midnight crossing. The remaining six segments are reserved for other uses. It is worth mentioning that a GPS satellite is usually identified by its unique 1-week segment of the P-code. For example, a GPS satellite with an ID of PRN 20 refers to a GPS satellite that is assigned the twentieth-week segment of the PRN P-code. The P-code is designed primarily for military purposes. It was available to all users until January 31, 1994 [1]. At that time, the P-code was encrypted by adding to it an unknown W-code. The resulting encrypted code is called 14 Introduction to GPS the Y-code, which has the same 3 GPS Errors and Biases GPS pseudorange and carrier-phase measurements are both affected by several types of random errors and biases (systematic errors). These errors may be classified as those originating at the satellites, those originating at the receiver, and those that are due to signal propagation (atmospheric refraction) [1]. Figure 3.1 shows the various errors and biases. The errors originating at the satellites include ephemeris, or orbital, errors, satellite clock errors, and the effect of selective availability. The lat- ter was intentionally implemented by the U.S. DoD to degrade the autono- mous GPS accuracy for security reasons. It was, however, terminated at midnight (eastern daylight time) on May 1, 2000 [2]. The errors originat- ing at the receiver include receiver clock errors, multipath error, receiver noise, and antenna phase center variations. The signal propagation errors include the delays of the GPS signal as it passes through the ionospheric and tropospheric layers of the atmosphere. In fact, it is only in a vacuum (free space) that the GPS signal travels, or propagates, at the speed of light. In addition to the effect of these errors, the accuracy of the computed GPS position is also affected by the geometric locations of the GPS satellites as seen by the receiver. The more spread out the satellites are in the sky, the better the obtained accuracy (Figure 3.1). 27 As shown in Chapter 2, some of these errors and biases can be elimi- nated or reduced through appropriate combinations of the GPS observ- ables. For example, combining L1 and L2 observables removes, to a high degree of accuracy, the effect of the ionosphere. Mathematical modeling of these errors and biases is also possible. In this chapter, the main GPS error sources are introduced and the ways of treating them are discussed. 3.1 GPS ephemeris errors Satellite positions as a function of time, which are included in the broadcast satellite navigation message, are predicted from previous GPS observations at the ground control stations. Typically, overlapping 4-hour GPS data spans are used by the operational control system to predict fresh satellite orbital elements for each 1-hour period. As might be expected, modeling the forces acting on the GPS satellites will not in general be perfect, which causes some errors in the estimated satellite positions, known as ephemeris errors. Nominally, an ephemeris error is usually in the order of 2m to 5m, and can reach up to 50m under selective availability [3]. According to [2], the range error due to the combined effect of the ephemeris and the 28 Introduction to GPS Ephemeris (orbital) error Selective availability Clock error 1 Ionospheric delay Tropospheric delay 3 Clock error Multipath error System noise Antenna phase center variations 2 Geometric effects 4 ion trop 1,000 50 6,370 Figure 3.1 GPS errors and biases. satellite clock errors is of the order of 2.3m [1s-level; s is the standard deviation (see Appendix B)]. An ephemeris error for a particular satellite is identical to all GPS users worldwide [4]. However, as different users see the same satellite at different view angles, the effect of the ephemeris error on the range measurement, and consequently on the computed position, is different. This means that combining (differencing) the measurements of two receivers simultane- ously tracking a particular satellite cannot totally remove the ephemeris error. Users of short separations, however, will have an almost identical range error due to the ephemeris error, which can essentially be removed through differencing the observations. For relative positioning (see Chap- ter 5), the following rule of thumb gives a rough estimate of the effect of the ephemeris error on the baseline solution: the baseline error / the baseline length = the satellite position error / the range satellite [5]. This means that if the satellite position error is 5m and the baseline length is 10 km, then the expected baseline .. .Introduction to Global Inequality The Millennium Development Goals (MDG) were an ambitious start to the 21st century (Photo courtesy of U.S Mission Geneva/flickr)... sought to provide a practical and specific plan for eradicating extreme poverty around the world Nearly 200 2/3 Introduction to Global Inequality countries signed on, and they worked to create... equality and empower women To reduce child mortality To improve maternal health To combat HIV/AIDS, malaria, and other diseases To ensure environmental sustainability To develop a global partnership

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