information and calling of additional shareholders? meetings which is not only costly but also affects plan of the companies in certain cases. The revised CMSB regulations will bring about more efficiency of

replace the current regime whereby each license represents a bundle of business undertakings, which proves to be costly to licensees. The revision would allow more flexibility and support future types of

violation harder to detect “Easy” to do Constraints More costly to the firms Auditor and regulators’ scrutiny and litigation risk the sum of accruals must be zero over the life of the firm. Model Test

materials during Q3/2017, therefore, COGs per revenue still increase 2% to 82%, comparing to 80% of last year. o Regarding to fierce price competing, company faced with difficult situation in price adjustment

creativity bring us new businesses, products and services or production processes. Businesses operating amid increasingly fierce competition need innovation and creativity to increase incomes and profits, a

/ regulatory action 5. Advertising, raising customer awareness • One state regulator describes their role as making advisors reveal their “verification of misconduct” (costly verification) • Conditional on a

, Thailand’s pastry and bakery industry face fierce competition from both direct and indirect competitors as result from (1) Pastry and bakery industry face a threat from a price war; hence competitors often use

estate development projects but due to the feasibility study of the project, the Company considered that the development of the project on such land is costly and not cost effective. The Company, therefore

, a committed criminal offence has a costly negative impact on the public confidence in the capital market. The SEC therefore gives a greater emphasis on proactive prevention by formulating regulations

account for newer, more costly production processes to comply with new social and environmental regulations (i.e. anti-pollution). Apply balance sheet impairment charges to reduce (“write down”) the book