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...Study Guide for the Certification Examination Fifth Edition ACAMS.org ACAMS.org/español ACAMSToday.org MoneyLaundering.com Study Guide for the Certification Examination Fifth Edition a publication of the association of certified anti-money laundering specialists Study Guide for the Certification Examination Fifth Edition Executive Vice President John J. Byrne, CAMS Editor Robert S. Pasley, CAMS Co-Editor Kevin M. Anderson, CAMS Contributors Joyce Broome, CAMS Heather Brown, CAMS Aub Chapman, CAMS Vasilios Chrisos, CAMS David Clark, CAMS Jurgen Egberink, CAMS Michael D. Kelsey, CAMS Saskia Rietbroek, CAMS Nancy J. Saur, CAMS Mansoor Siddiqi, CAMS Daniel Soto, CAMS Timothy White CAMS Production Assistant Catalina Martinez We would like acknowledge the following individuals for their contributions to the CAMS Exam, and the Online and Live Preparation Seminars: Kevin M. Anderson, CAMS Joyce Broome, CAMS Aub Chapman, CAMS David Clark, CAMS Josue Garcia, CAMS Hoi Luk, CAMS Ira Morales Mickunas, CAMS Robert S. Pasley, CAMS Karim Rajwani, CAMS Mansoor Siddiqi, CAMS Saskia Rietbroek, CAMS Ed Rodriguez, CAMS Nancy J. Saur, CAMS Wendy Steichen, CAMS Brian J. Stoeckert, CAMS Charles Taylor, CAMS Will Voorhees, CAMS Natalie Ware, CAMS Peter Warrack, CAMS Amy Wotapka, CAMS Crispin Yuen, CAMS Copyright © 2012 by the Association of Certified Anti-Money Laundering Specialists (ACAMS). Miami, USA. All rights...
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...SEVENTH EDITION PROBLEM SOLVING AND PROGRAM DESIGN in C This page intentionally left blank SEVENTH EDITION PROBLEM SOLVING AND PROGRAM DESIGN in C Jeri R. Hanly, University of Wyoming Elliot B. Koffman, Temple University Boston Columbus Indianapolis New York San Francisco Upper Saddle River Amsterdam Cape Town Dubai London Madrid Milan Munich Paris Montreal Toronto Delhi Mexico City Sao Paulo Sydney Hong Kong Seoul Singapore Taipei Tokyo Editorial Director, ECS: Marcia Horton Editor-in-Chief: Michael Hirsch Senior Project Manager: Carole Snyder Director of Marketing: Patrice Jones Marketing Manager: Yezan Alayan Senior Marketing Coordinator: Kathryn Ferranti Director of Production: Vince O’Brien Managing Editor: Jeff Holcomb Associate Managing Editor: Robert Engelhardt Production Manager: Pat Brown Creative Director: Jayne Conte Designer: Suzanne Behnke Media Editor: Daniel Sandin Media Project Manager: John Cassar Cover Image: (c) michael Holcomb/Shutterstock.com Full-Service Project Management: Mohinder Singh/ Aptara®, Inc. Composition: Aptara®, Inc. Printer/Binder: Edwards Brothers Cover Printer: Lehigh-Phoenix Credits and acknowledgments borrowed from other sources and reproduced, with permission, in this textbook appear on appropriate page within text. Photo Credits: Page 4: Fig. 0.1: akg-images/Paul Almasy/Newscom. Page 11: Fig. 0.4: © 2008 IEEE/Journal of Microelectromechanical Systems (2006). Page 15:...
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...solution SOLUTIONS TO EXERCISES AND CASES For FINANCIAL STATEMENT ANALYSIS AND SECURITY VALUATION Stephen H. Penman Fifth Edition CHAPTER ONE Introduction to Investing and Valuation Concept Questions C1.1. Fundamental risk arises from the inherent risk in the business – from sales revenue falling or expenses rising unexpectedly, for example. Price risk is the risk of prices deviating from fundamental value. Prices are subject to fundamental risk, but can move away from fundamental value, irrespective of outcomes in the fundamentals. When an investor buys a stock, she takes on fundamental risk – the stock price could drop because the firm’s operations don’t meet expectations – but she also runs the (price) risk of buying a stock that is overpriced or selling a stock that is underpriced. Chapter 19 elaborates and Figure 19.5 (in Chapter 19) gives a display. C1.2. A beta technology measures the risk of an investment and the required return that the risk requires. The capital asset pricing model (CAPM) is a beta technology; is measures risk (beta) and the required return for the beta. An alpha technology involves techniques that identify mispriced stocks than can earn a return in excess of the required return (an alpha return). See Box 1.1. The appendix to Chapter 3 elaborates on beta technologies. C1.3. This statement is based on a statistical average from the historical data: The return on stocks...
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...Taxation Finance Act 2009 Alan Melville S IT IN TH W EEN ON NO IFT ITI F ED ● ● 15th Annual Edition ● ● Class Tested Over 250 Worked Examples ● Over 250 Exercises and Questions On ACCA, CIPFA, AIA and IFA Reading Lists Taxation Supporting resources For instructors Visit www.pearsoned.co.uk/melville to find valuable online resources • Complete, downloadable Instructor’s Manual For more information please contact your local Pearson Education sales representative or visit www.pearsoned.co.uk/melville We work with leading authors to develop the strongest educational materials in accounting, bringing cutting-edge thinking and best learning practice to a global market. Under a range of well-known imprints, including Financial Times Prentice Hall, we craft high quality print and electronic publications which help readers to understand and apply their content, whether studying or at work. To find out more about the complete range of our publishing please visit us on the World Wide Web at: www.pearsoned.co.uk Taxation Finance Act 2009 Fifteenth edition Alan Melville FCA, BSc, Cert. Ed. Pearson Education Limited Edinburgh Gate Harlow Essex CM20 2JE England and Associated Companies throughout the world Visit us on the World Wide Web at: www.pearsoned.co.uk First published 1995 Fifteenth edition published 2010 © Pearson Professional Limited 1995, 1996 © Financial Times Professional Limited 1997, 1998 © Pearson Education Limited 1999...
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...Taxation Finance Act 2009 Alan Melville S IT IN TH W EEN ON NO IFT ITI F ED ● ● 15th Annual Edition ● ● Class Tested Over 250 Worked Examples ● Over 250 Exercises and Questions On ACCA, CIPFA, AIA and IFA Reading Lists Taxation Supporting resources For instructors Visit www.pearsoned.co.uk/melville to find valuable online resources • Complete, downloadable Instructor’s Manual For more information please contact your local Pearson Education sales representative or visit www.pearsoned.co.uk/melville We work with leading authors to develop the strongest educational materials in accounting, bringing cutting-edge thinking and best learning practice to a global market. Under a range of well-known imprints, including Financial Times Prentice Hall, we craft high quality print and electronic publications which help readers to understand and apply their content, whether studying or at work. To find out more about the complete range of our publishing please visit us on the World Wide Web at: www.pearsoned.co.uk Taxation Finance Act 2009 Fifteenth edition Alan Melville FCA, BSc, Cert. Ed. Pearson Education Limited Edinburgh Gate Harlow Essex CM20 2JE England and Associated Companies throughout the world Visit us on the World Wide Web at: www.pearsoned.co.uk First published 1995 Fifteenth edition published 2010 © Pearson Professional Limited 1995, 1996 © Financial Times Professional Limited 1997, 1998 © Pearson Education Limited 1999...
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...RETURN FOR MORE 2014 ANNUAL REPORT Selected 2014 property openings include (from top to bottom, and left to right): Hampton by Hilton Istanbul Kayasehir; DoubleTree by Hilton Hotel and Residences Dubai – Al Barsha; Embassy Suites by Hilton Santo Domingo; Homewood Suites by Hilton New York Midtown Manhattan Times Square – South, NY; Hokulani Waikiki by Hilton Grand Vacations Club; Diplomat Resort & Spa Hollywood, Curio Collection by Hilton; Hilton Garden Inn Astana; Waldorf Astoria Amsterdam; Home2 Suites by Hilton Sioux Falls/Sanford Medical Center, SD; Conrad London St. James; Hilton Al Hamra Beach & Golf Resort. Cover photo: theWit – A DoubleTree by Hilton AT-A-GLANCE As the world’s largest and fastest-growing global hospitality company, Hilton Worldwide builds on a century of excellence as the strength of our brands and the power of our innovation continue to drive guest satisfaction, increase loyalty and support one of the foremost unit growth stories in the industry. We strive to spread the light and warmth of hospitality that keeps guests, team members, owners and stockholders returning for more. UP 7.1% (1) 1 Ranked Margin growth – Adjusted EBITDA margin increase 190BPS to 36.8% (2) Net unit growth System size, pipeline & rooms under construction 715,000 Rooms UP 6% or 36,000 ROOMS (3) $2,000 (4) # UP 13.5% $2,500 Award-winning brands Hilton HHonors members Bottom line – Adjusted EBITDA ...
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...Offshore Employment Handbook The Time-Saving “Getting Started” Guide for Finding Offshore Oil, Gas & Energy Jobs WE STRONGLY RECOMMEND TO SAVE THIS DOCUMENT ONTO YOUR HARD DISC NOW!!! Offshore Employment Kit…2 How to Avoid Offshore Oil Job Scams..................................................................... 5 Living the Offshore Life ......................................................................................... 10 Glossary of oilfield terms ....................................................................................... 12 Frequently asked questions about the offshore industries ........................................ 14 Nature of the oil industry ....................................................................................... 16 working conditions ................................................................................................ 19 Employment .......................................................................................................... 20 Occupations in the Industry.................................................................................... 20 Training and Advancement..................................................................................... 22 Earnings ................................................................................................................ 23 Outlook ......................................................................................................
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...SAGE India website gets a makeover! Global Products Enhanced Succinct Intuitive THE Improved Interactive Smart Layout User-friendly Easy Eye-catching LEADING WORld’s LEADING Independent Professional Stay tuned in to upcoming Events and Conferences Search Navigation Feature-rich Get to know our Authors and Editors Why Publish with SAGE ? World’s LEADING Publisher and home and editors Societies authors Professional Academic LEADING Publisher Natural World’s Societies THE and LEADING Publisher Natural authors Societies Independent home editors THE Professional Natural Societies Independent authors Societies and Societies editors THE LEADING home editors Natural editors Professional Independent Academic and authors Academic Independent Publisher Academic Societies and authors Academic THE World’s THE editors Academic THE Natural LEADING THE Natural LEADING home Natural authors Natural editors authors home World’s authors THE editors authors LEADING Publisher World’s LEADING authors World’s Natural Academic editors World’s home Natural and Independent authors World’s Publisher authors World’s home Natural home LEADING Academic Academic LEADING editors Natural and Publisher editors World’s authors home Academic Professional authors Independent home LEADING Academic World’s and authors home and Academic Professionalauthors World’s editors THE LEADING Publisher authors Independent home editors Natural...
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...MODERN DATABASE MANAGEMENT / JfFFREY A. HOFFER . Warehousing Success 426 Data Warehouse Architectures 428 Generic Two-Level Architecture 428 Independent Data Mart Data Warehousing Environment 426 429 C O NTENTS Dependent Data Mart and Operational Data Store Architecture: A Three-Level Approach Logical Data Mart and Real-Time Data Warehouse Architecture 432 Three-Layer Data Architecture 435 Role of the Enterprise Data Model 435 Role of Metadata 436 Some Characteristics of Data Warehouse Data Status Versus Event Data 437 Transient Versus Periodic Data 438 An Example of Transient and Periodic Data 438 Transient Data 438 Periodic Data 439 Other Data VVarehouse Changes 440 The Reconciled Data Layer 441 Characteristics of Data after ETL 441 The ETL Process 442 Extract 442 Cleanse 444 Load and Index 446 Data Transformation 447 Data Transformation Functions 448 Record-Level Functions 448 Field-Level Functions 449 More Complex Transformations 451 Tools to Support Data Reconciliation 451 Data Quality Tools 451 Data Conversion Tools 452 Data Cleansing Tools 452 Selecting Tools 452 The Derived Data Layer 452 Characteristics of Derived Data 452 The Star Schema 453 Fact Tables and Dimension Tables 453 Example Star Schema 454 Surrogate Key 455 Grain of Fact Table 456 Duration of the Database 456 Size of the Fact Table 457 Modeling Date and Time 458 Variations of the Star Schema 458 Multiple Fact Tables 458 Factless Fact Tables...
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...Annual Report 2014-15 Infosys Annual Report 2014-15 Narayana Murthy A tribute to our founders Nandan M. Nilekani S. Gopalakrishnan K. Dinesh The year 2014 was a milestone in our Company's history, when we bid farewell to three of our founders who held executive positions in the Company during the year – Narayana Murthy, S. Gopalakrishnan and S. D. Shibulal. Narayana Murthy stepped down as the Chairman of the Board on October 10, 2014. His vision, leadership and guidance have been an inspiration to Infosys, the Indian IT industry and an entire generation of technology entrepreneurs. He propelled the Company into accomplishing many firsts and in setting industry benchmarks on several fronts. He espoused the highest level of corporate governance standards that have defined Infosys over the years and made us a globally respected corporation. Between June 2013 and October 2014, he guided the Company through a period of stabilization and leadership transition. S. Gopalakrishnan stepped down as Vice Chairman of the Board on October 10, 2014. Kris, as he is popularly known, served the Company in several capacities over the last 33 years. As the Chief Executive Officer between 2007 and 2011, he steered the Company at a time when the world was faced with economic crises. Ranked as a global thought leader, Kris has led the technological evolution of the Company. S. D. Shibulal stepped down as the Company's Chief Executive Officer on July...
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...Southern Cross University ePublications@SCU Theses 2004 The contribution of business/management education, to small enterprise solvency Peter Ellis Southern Cross University, PeterEllis@YSP.com.au Suggested Citation Ellis, P 2004, 'The contribution of business/management education, to small enterprise solvency', DBA thesis, Southern Cross University, Lismore, NSW. Copyright P Ellis 2004 For further information about this thesis Peter Ellis can be contacted at peterellis@ysp.com.au ePublications@SCU is an electronic repository administered by Southern Cross University Library. Its goal is to capture and preserve the intellectual output of Southern Cross University authors and researchers, and to increase visibility and impact through open access to researchers around the world. For further information please contact epubs@scu.edu.au. Southern Cross University Doctor of Business Administration The contribution of business/management education, to small enterprise solvency Peter Ellis Submitted to Graduate College of Management Southern Cross University, in partial fulfilment of the Degree of Doctor of Business Administration. 2004 Copyright “The contribution of business/management education, to small enterprise solvency.” Copyright © 2004 by Dr Peter Ellis, who reserves all rights and asserts his right under the Copyright, Design and Patents Act 1988, to be identified as the author of this work. No part of this work may be used or reproduced...
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...INDIAN LEATHER INDUSTR Y Submitted by, AHSAN JAVED ROLL NO. BM-A-20 POST GRADUATE DIPLOMA IN BUSINESS MANAGEMENT Submitted to, DR. SHAMSHER YMCA BUSINESS SCHOOL PRICING AND DOCUMENTATION INDIAN LEATHER INDUSTRY ACKNWOLEDGEMENT “FOR EVERY OPPORTUNITY MAY GOD BE THANKED” I am very thankful to our teacher Dr. Shamsher for his great assistance of the to make the successful his able accomplishment learnt a lot. I am also thankful to my friends and colleagues for their support and endurance while preparing this project. I would like to thank all the people who have directly or indirectly helped me in completing this project, as and when I required. project. Through guidance and knowledge-based interactions, we have 2 INDIAN LEATHER INDUSTRY AHSAN JAVED PREFACE The project Indian Leather Industry has been carried out with a view point of understanding the role of Leather Industry in the Indian Trade and Indian economy. As per the objective of the project, I have tried to explain, analyze and interpret the role of Leather sector in Indian as well as in international trade. 3 INDIAN LEATHER INDUSTRY TABLE OF CONTENTS CHAPTE R TOPIC Acknowledgement Preface Executive Summary Objectives Of The Study PAGE NO. 02 03 08 10 1. INTRODUCTION TO LEATHER INDUSTRY: An Overview History Of Leather World Scenario Environmental Products Aspects for Leather 11 12 14 17 2. THE INDIAN LEATHER INDUSTRY: ...
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...Sector Report No. 8 / 2006 ICT and e-Business in the Tourism Industry ICT adoption and e-business activity in 2006 European Commission Tourism About e-Business W@tch and this report The European Commission, Enterprise & Industry Directorate General, launched the e-Business W@tch to monitor the growing maturity of electronic business across different sectors of the economy in the enlarged European Union, EEA and Accession countries. Since January 2002, the e-Business W@tch has analysed e-business developments and impacts in manufacturing, construction, financial and service sectors. All results are available on the internet and can be accessed or ordered via the Europa server or directly at the e-Business W@tch website (http://ec.europa.eu/comm/enterprise/ict/policy/watch/index.htm, www.ebusiness-watch.org). This document is a sector study by e-Business W@tch, focusing on the tourism industry. Its objective is to describe how companies in this industry use ICT for conducting business, to assess the impact of this development for firms and for the industry as a whole, and to indicate possible implications for policy. Analysis is based on literature, interviews, case studies and a survey among decision-makers in European enterprises from the tourism industry about the ICT use of their company. Disclaimer Neither the European Commission nor any person acting on behalf of the Commission is responsible for the use which might be made of the following information...
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...edhat® ® Te r r y C o l l i n g s & K u r t W a l l UR ON IT OOLS IN Y T C E CD-R L TH O ED UD M Linux Solutions from the Experts at Red Hat ® ® P R E S S™ SEC Red Hat® Linux® Networking and System Administration Red Hat® Linux® Networking and System Administration Terry Collings and Kurt Wall M&T Books An imprint of Hungry Minds, Inc. Best-Selling Books G Digital Downloads G e-Books G Answer Networks e-Newsletters G Branded Web Sites G e-Learning New York, NY G Cleveland, OH G Indianapolis, IN Red Hat® Linux® Networking and System Administration Published by Hungry Minds, Inc. 909 Third Avenue New York, NY 10022 www.hungryminds.com Copyright © 2002 Hungry Minds, Inc. All rights reserved. No part of this book, including interior design, cover design, and icons, may be reproduced or transmitted in any form, by any means (electronic, photocopying, recording, or otherwise) without the prior written permission of the publisher. Library of Congress Control Number: 2001093591 ISBN: 0-7645-3632-X Printed in the United States of America 10 9 8 7 6 5 4 3 2 1 1O/RT/QT/QS/IN Distributed in the United States by Hungry Minds, Inc. Distributed by CDG Books Canada Inc. for Canada; by Transworld Publishers Limited in the United Kingdom; by IDG Norge Books for Norway; by IDG Sweden Books for Sweden; by IDG Books Australia Publishing Corporation Pty. Ltd. for Australia and New Zealand; by TransQuest Publishers Pte Ltd. for Singapore, Malaysia, Thailand...
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