Category: Ocean

SFAS 34 Capitalization of Interest Cost SFAS 34 Capitalization of Interest Cost was enforced in Oct 1979 and laid out standards for capitalization of interest cost as a part of the historical cost of acquiring certain assets. The interest cost that may be material and eligible for capitalization includes the cost of borrowing and other…

With the rapidly growing global economy and the development of interstate supply chains, which is especially relevant for transnational companies, the phenomenology of ocean transport turns out to be most relevant. In general, this mode of transport should be understood as a synthesis of liners and tramp vessels, which make it possible to move goods…

Table of Contents Values and Imperatives The Blue Ocean Framework Conclusion References Blue ocean strategy underscores a policy that challenges organizations to distance themselves from the aggressive competition through the establishment of unexplored markets that make extant rivalry inappropriate. One of the rationales behind Kim and Mauborgne (2004) using the colors blue and red is…