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Purpose: This case suggests the development of financial reporting of Apple Inc. in comparison with the industry over the period of 2004 to 2013. This study is helpful for different field of researchers e.g., management, technology, etc. Apple Inc. was found in 1976 by Steve Jobs. In 2007, Apple introduced smart phones and iOS and was the pioneer in this industry. But after the rising competition in this industry Androids snatched the market share from the Apple. ISSN 2162-3082 2014 www.macrothink.org/ijafr 51 Methodology: This study illustrates the reasons and the current performance of the company in the industry. The performance has been measured through actual financial data and through various financial techniques. International Journal of Accounting and Financial ReportingFindings: This study has found that the company is losing share in the market because of the features in its products whereas the features offered by other competitors are relative consumer friendly and according to their demand.Suggestions: To retain the market share Apple should offer more products that are more affordable for the consumers.

Small scale industries are suffering most from the marketing problems due to their owners' attitudes, units' capacity, and quality of products along with the scale of production. The researchers analyzed the problems of selected twenty small scale industrial units of various industrial groups of industrial estates of Sylhet division of Bangladesh to get insights of the problem. Primary and Secondary data were used for that research where primary data were collected from selected entrepreneurs by stratified sampling through a structured questionnaire. The collected data were processed through Excel 07 by the help of simple statistical tools like frequency, ratio, percentage etc. From the findings, it can be inferred that most of the enterprises (15 in number) are suffering from marketing problem in different aspects like competition, slow market demand and other problems. The researchers recommended the units to adopt aggressive attitude of marketing, select proper channel and mode of distribution, along with proper promotion method to combat with big firms and ensure their survivals.