...to store managers, store employees, retail customers, and the public. I need to ensure that each audience group understands and accepts the message and to maintain as much goodwill as possible (Locker, Kienzler, 2008). Store Managers Store Employees Customers and the Public Describe the problem Describe the problem Describe the problem Give background information Give background information Give background and alternative solutions Provide solution for the problem Provide solution for the problem End with positive forward-looking statement Goodwill ending Goodwill ending Part II: Portfolio Retail Clothing Chain 123 A Avenue August 30, 2010 Home Town, Mo 12345 (123) 456-7890 Changes in Store Operations and Employee Work Schedules- But Keeping the Doors Open Dear Managers: In the effort to combat the rising gas prices, to save money on store operation, and to keep the doors open, store hours and work schedules will change. Beginning September 15, 2010, The Retail Clothing Chain will no longer be open on Sundays. The new business operating hours will be from 10:00 a.m. to 7:00 p.m. Monday through Saturday. All managers and full-time employees will begin working four 10-hour days a week. Part-time employees’ schedules will be consolidated to a one, two, or three-day workweek depending on current work schedules. With the current economy...
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...Luke Singer Megan Peters English 111 10/7/12 You’re My God Damn Hero http://www.youtube.com/watch?v=M-XWhH2VSXk There may not be a better ending to a movie that has been released in the last ten years. The ending of Taking of Pelham 123 includes a face-off between good and bad, with guns drawn, and both men up against a wall, creating a dramatic and suspenseful ending to a fantastic movie. As if the film did not have enough action in it, the last scene alone can provide enough white knuckles in the audience to fulfill any demands from the public audience. However, before anyone thinks that this sort of ending just “happens” without a lot of thought and attention to detail, think again. The director, Tony Scott, created the perfect concoction in the last scene to produce something that was unforgettable and that left the audience with a good taste in their mouth as they finished the movie. Through years of directing, this may come more easily to Scott, but the untrained eye would have no idea where to start if they were to put together this last scene. Many factors are working together here that need to be broken down to experience the full effects of what is going on. The multiple forms of rhetoric, with addition to other factors such as camera angles, target audience, and word choice, built a scene that can be analyzed from the inside out. The use of rhetoric here is different than how it may be used in a commercial. Instead of persuading someone to purchase...
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...JAPAN AIRLINES FLIGHT 123 Aviation accident is defined by events associated with an aircraft that has the risk of affecting the safety of operations which takes place between the time any person boards the aircraft with the intention of flight until such time as the passengers have disembarked, in which a person is fatally or seriously injured, the aircraft sustains damage or structural failure or the aircraft is missing or is completely inaccessible. An accident in which the damage to the aircraft is such that it must be written off, or in which the plane is destroyed is called a hull loss accident. Over the years, there are many aircraft accidents but there are a few major accidents such as the September 11 crash at the World Trade Center in New York in 2001, the Tenerife airport disaster in 1977 which is recorded as the highest death toll, the Japan Airlines Flight 123 in 1985 and others. Until today, the Japan Airlines Flight 123 in 1985 is the single-aircraft disaster with the highest number of fatalities. In this crash, all 15 crew members, 505 out of 509 passengers died and resulting in a total of 520 deaths on board a Boeing 747. The aircraft suffered an explosive decompression from an incorrectly repaired doubler plates causing the aft pressure bulkhead to fail, which failed in mid flight and destroyed most of its vertical stabilizer, and severed all of the hydraulic lines, making the 747 paralyzed and uncontrollable. The pilots were able to keep the plane flying...
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...achieve success initially due to many initiatives set up to promote aeronautic research by the government. Of particular importance is the subsidies received by Embraer, which helped it to achieve the majority market share in the commuter turboprop market with its ‘Bandeirante’ aircraft. The subsidies were believed to be in the region of 39-44% as claimed by their competitor Fairchild, which undoubtedly played a huge role in their early success. However, Embraer began to falter when a series of negative events began to hurt its profits when budgetary pressures as a result of macroeconomic difficulty in Brazil meant that they could no longer depend on subsidies to help boost sales. In addition, their political ties led to the development of CBA 123, which ultimately turned out to be a huge failure. To help examine Embraer’s post-privatisation success, we can use an adapted version of ‘The Four-Tiered Structure of Markets’ found in Khanna & Palepu (2006). In this adapted version of the regional aircraft manufacturing industry (Apendix 1), there are only three tiers namely Global, Glocal and Local. In the early stages of Embraer’s operations, they were arguably operating in the Local tier of the industry. As a state-owned initiative, their primary purpose was to serve the local Brazilian market. Around 1981, Embraer began moving up into the Glocal Tier as it set up a subsidiary to focus on its exports to the U.S. as Embraer became the market leader in the...
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...T.C BAHÇEŞEHİR ÜNİVERSİTESİ DEVELOPING AN EXPERT-SYSTEM FOR DIABETICS BY SUPPORTING WITH ANFIS Master Thesis ALİ KARA İSTANBUL, 2008 T.C BAHÇEŞEHİR ÜNİVERSİTESİ INSTITUTE OF SCIENCE COMPUTER ENGINEERING DEVELOPING AN EXPERT-SYSTEM FOR DIABETICS BY SUPPORTING WITH ANFIS Master Thesis Ali KARA Supervisor: ASSOC.PROF.DR. ADEM KARAHOCA İSTANBUL, 2008 T.C BAHÇEŞEHİR ÜNİVERSİTESİ INSTITUTE OF SCIENCE COMPUTER ENGINEERING Name of the thesis: Developing an Expert-System for Diabetics by supporting with ANFIS Name/Last Name of the Student: Ali Kara Date of Thesis Defense: Jun .09. 2008 The thesis has been approved by the Institute of Science. Prof. Dr. A. Bülent ÖZGÜLER Director ___________________ I certify that this thesis meets all the requirements as a thesis for the degree of Master of Science. Assoc. Prof. Dr. Adem KARAHOCA Program Coordinator ____________________ This is to certify that we have read this thesis and that we find it fully adequate in scope, quality and content, as a thesis for the degree of Master of Science. Examining Committee Members Assoc.Prof.Dr. Adem KARAHOCA Prof.Dr. Nizamettin AYDIN Asst.Prof.Dr. Yalçın ÇEKİÇ Signature ____________________ ____________________ ____________________ ii To my father ACKNOWLEDGEMENTS This thesis is dedicated to my father for being a role model in front of my educational life. I would like to express my gratitude to Assoc. Prof. Dr. Adem Karahoca, for not only being such...
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...Legge fallimentare (Regio Decreto 16 marzo 1942, n. 267) “Disciplina del fallimento, del concordato preventivo e della liquidazione coatta amministrativa” Testo (non ufficiale) aggiornato alle modifiche operate dal comma 1 dell’art. 33 del d.l. 22 giugno 2012, n. 83 e alla legge di conversione 7 agosto 2012, n. 134. Le modifiche sono evidenziate in rosso o, per le soppressioni o sostituzioni, nella colonna a destra. I commi da 2 a 5 dell’articolo 33 sono riportati in calce, in carattere corsivo TITOLO I DISPOSIZIONI GENERALI 1 Imprese soggette al fallimento e al concordato preventivo. 2 Liquidazione coatta amministrativa e fallimento. 3 Liquidazione coatta amministrativa e concordato preventivo. 4 (abrogato) TITOLO II DEL FALLIMENTO CAPO I Della dichiarazione di fallimento 5 Stato d'insolvenza. 6 Iniziativa per la dichiarazione di fallimento. 7 Iniziativa del pubblico ministero. 8 (abrogato) 9 Competenza. 9-bis Disposizioni in materia di incompetenza. 9-ter Conflitto positivo di competenza. 10 Fallimento dell'imprenditore che ha cessato l'esercizio dell'impresa. 11 Fallimento dell'imprenditore defunto. 12 Morte del fallito. 13 (abrogato) 14 Obbligo dell'imprenditore che chiede il proprio fallimento. 15 Procedimento per la dichiarazione di fallimento. 16 Sentenza dichiarativa di fallimento. 17 Comunicazione e pubblicazione della sentenza dichiarativa di fallimento. 18 Reclamo. 19 Sospensione della liquidazione dell'attivo. 20-21 (abrogati) 22 Gravami contro il provvedimento...
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...The European Accounting Review 2002, 11:1, 119–151 Accounting and capital markets: a survey of the European evidence Pascal Dumontier ` Pierre Mendes-France University, Grenoble Bernard Raffournier University of Geneva ABSTRACT The relationship between accounting information and capital markets has been the subject of numerous studies, especially in the US. The purpose of this article is to examine the corresponding evidence in Europe. This review classi es the European literature into three groups: studies of the market reaction to newly released accounting information; studies of the long-term association between stock returns and accounting numbers; studies devoted to the use of accounting data by investors and to the impact of market pressure on accounting choices. The paper reviews and summarizes the main results related to each of these topics. It also addresses some methodological issues and provides suggestions for future research. 1. INTRODUCTION Since the pioneering work of Ball and Brown (1968), the relationship between accounting information and capital markets has attracted considerable attention, to the point that it is probably one of the most popular issues in the accounting literature. The interest for this subject is legitimate, given the generally accepted statement that accounting gures are aimed at providing investors with relevant information for their investment decisions. Even if accounting data are used in various contexts such as the contracting...
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...Journal of Financial Economics 53 (1999) 409 }437 Valuing IPOs Moonchul Kim , Jay R. Ritter * Department of Accounting, KyungHee University, C1 Hoegie-Dong, Dongdaemun-Ku, Seoul 130-701, South Korea Department of Finance, School of Business Administration, University of Florida, Gainesville, FL 32611-7168, USA Received 3 June 1997; received in revised form 18 August 1998 Abstract The use of accounting information in conjunction with comparable "rm multiples is widely recommended for valuing initial public o!erings (IPOs). We "nd that the price}earnings (P/E), market-to-book, and price-to-sales multiples of comparable "rms have only modest predictive ability without further adjustments. This is largely due to the wide variation of these ratios for young "rms within an industry. P/E multiples using forecasted earnings result in much more accurate valuations than multiples using trailing 1999 Elsevier Science S.A. All rights reserved. earnings. JEL classixcation: G24 Keywords: Initial public o!erings; Valuation; Comparable "rms * Corresponding author. Tel.: #1-352-846-2837; fax: #1-352-392-0301. E-mail addresses: kimc@nms.kyunghee.ac.kr (M. Kim), jritter@dale.cba.u#.edu (J.R. Ritter) This paper is based on Moonchul Kim's University of Illinois Ph.D. dissertation. We would like to thank seminar participants at Boston, Emory, Georgetown, Humboldt (Berlin), and Vanderbilt Universities, the Universities of Miami and Texas, the Stockholm School of Economics, the Chinese University...
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...Journal of Financial Economics 53 (1999) 409 }437 Valuing IPOs Moonchul Kim , Jay R. Ritter * Department of Accounting, KyungHee University, C1 Hoegie-Dong, Dongdaemun-Ku, Seoul 130-701, South Korea Department of Finance, School of Business Administration, University of Florida, Gainesville, FL 32611-7168, USA Received 3 June 1997; received in revised form 18 August 1998 Abstract The use of accounting information in conjunction with comparable "rm multiples is widely recommended for valuing initial public o!erings (IPOs). We "nd that the price}earnings (P/E), market-to-book, and price-to-sales multiples of comparable "rms have only modest predictive ability without further adjustments. This is largely due to the wide variation of these ratios for young "rms within an industry. P/E multiples using forecasted earnings result in much more accurate valuations than multiples using trailing 1999 Elsevier Science S.A. All rights reserved. earnings. JEL classixcation: G24 Keywords: Initial public o!erings; Valuation; Comparable "rms * Corresponding author. Tel.: #1-352-846-2837; fax: #1-352-392-0301. E-mail addresses: kimc@nms.kyunghee.ac.kr (M. Kim), jritter@dale.cba.u#.edu (J.R. Ritter) This paper is based on Moonchul Kim's University of Illinois Ph.D. dissertation. We would like to thank seminar participants at Boston, Emory, Georgetown, Humboldt (Berlin), and Vanderbilt Universities, the Universities of Miami and Texas, the Stockholm School of Economics, the Chinese University...
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...The Concept of Luxury Brands by Klaus Heine Technische Universität Berlin, Department of Marketing Prof. Dr. Volker Trommsdor Wilmersdorfer Str. 148, 10585 Berlin, Germany Phone: +49.30.314-29.922 • Fax: +49.30.314-22.664 Email: Klaus.Heine@marketing-trommsdor.de • Internet: www.marketing.tu-berlin.de Heine, Klaus (2011) The Concept of Luxury Brands, Technische Universität Berlin, www.concepto uxurybrands.com. Edition: 1.0 This paper is published as the rst part of the serial publication Luxury Brand Management ISSN: 2193-1208 Editing & Review: Bartek Goldmann and Kate Vredenburgh Cover page: Kevin Duggan Acknowledgements: Dr. Steen Herm. I would like to thank the following people for their support and constructive criticism: Prof. Dr. Volker Trommsdor, Prof. Dr. Reinhold Roski, Dr. Vera Waldschmidt, Demet Tuncer, by Klaus Heine (2011); Copyright by Klaus Heine. All rights reserved. Apart from any fair dealing for the purpose of re- search or private study, or criticism or review, no part of this publication may be reproduced or transmitted in any form or by any means, electronic or mechanical, including photocopying, recording, scanning, or by any information storage or retrieval system, without permission in writing from the author. Technische Universität Berlin, Department of Marketing, Wilmersdorfer Str. 148, 10585 Berlin, Germany, Tel: +49.30.314-29.922, Fax: +49.30.314-22.664 Contents List of Figures . . . . . . ...
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...Saimaa University of Applied Sciences Business Administration Lappeenranta Corporate and Financial Law Riina Liutu SUBWAY MARKET RESEARCH Bachelor‟s Thesis 2010 ABSTRACT Riina Liutu Subway Market Research, 114 pages, 7 appendices Saimaa University of Applied Sciences, Lappeenranta Degree Programme in Business Administration Corporate and Financial Law Bachelor‟s Thesis 2010 Instructor: Sari Jokimies Manager of Degree Program The main goal of this thesis is to find out whether Danish entrepreneurs can become successful in the Danish market as Subway franchisees. Three specific cities, namely Århus, Horsens and Vejle, are looked at in depth. In the thesis, these three cities will represent the Danish market. An evaluation of the most suitable location for a Subway restaurant is made. To reach the above objective, the Subway franchising concept, the market situation, the customers and the competitive situation will be analyzed and evaluated. In order to understand the market in which the franchisee would operate, the size of the market, historic growth, potential growth, trends and macro environmental factors will be analyzed. The analyses will show that the fast food market is mature, and that it still holds some growth potential. To find out who the potential customers of the Subway franchisee might be, a survey was made. A questionnaire was used as a main tool to analyze customer preferences and the prospects of opening a Subway restaurant...
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...Saimaa University of Applied Sciences Business Administration Lappeenranta Corporate and Financial Law Riina Liutu SUBWAY MARKET RESEARCH Bachelor‟s Thesis 2010 ABSTRACT Riina Liutu Subway Market Research, 114 pages, 7 appendices Saimaa University of Applied Sciences, Lappeenranta Degree Programme in Business Administration Corporate and Financial Law Bachelor‟s Thesis 2010 Instructor: Sari Jokimies Manager of Degree Program The main goal of this thesis is to find out whether Danish entrepreneurs can become successful in the Danish market as Subway franchisees. Three specific cities, namely Århus, Horsens and Vejle, are looked at in depth. In the thesis, these three cities will represent the Danish market. An evaluation of the most suitable location for a Subway restaurant is made. To reach the above objective, the Subway franchising concept, the market situation, the customers and the competitive situation will be analyzed and evaluated. In order to understand the market in which the franchisee would operate, the size of the market, historic growth, potential growth, trends and macro environmental factors will be analyzed. The analyses will show that the fast food market is mature, and that it still holds some growth potential. To find out who the potential customers of the Subway franchisee might be, a survey was made. A questionnaire was used as a main tool to analyze customer preferences and the prospects of opening a Subway restaurant in Århus, Horsens or...
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...Saimaa University of Applied Sciences Business Administration Lappeenranta Corporate and Financial Law Riina Liutu SUBWAY MARKET RESEARCH Bachelor‟s Thesis 2010 ABSTRACT Riina Liutu Subway Market Research, 114 pages, 7 appendices Saimaa University of Applied Sciences, Lappeenranta Degree Programme in Business Administration Corporate and Financial Law Bachelor‟s Thesis 2010 Instructor: Sari Jokimies Manager of Degree Program The main goal of this thesis is to find out whether Danish entrepreneurs can become successful in the Danish market as Subway franchisees. Three specific cities, namely Århus, Horsens and Vejle, are looked at in depth. In the thesis, these three cities will represent the Danish market. An evaluation of the most suitable location for a Subway restaurant is made. To reach the above objective, the Subway franchising concept, the market situation, the customers and the competitive situation will be analyzed and evaluated. In order to understand the market in which the franchisee would operate, the size of the market, historic growth, potential growth, trends and macro environmental factors will be analyzed. The analyses will show that the fast food market is mature, and that it still holds some growth potential. To find out who the potential customers of the Subway franchisee might be, a survey was made. A questionnaire was used as a main tool to analyze customer preferences and the prospects of opening a Subway restaurant...
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...Accg100 Accounting 1A Lecture Notes Semester 2, 2012 1 Table of Contents Lecture Notes Week 1: Introduction to Accounting, Ethics, Business Entities, Financial Statements Week 2: Accounting for Transactions –Part 1 Week 3: Accounting for Transactions –Part 2 Week 4: Accounting for Adjustments- Part 1 Week 5: Accounting for Adjustments- Part 2 Week 6: Completion of Accounting Cycle Accounting Systems Revision Chapters 1 – 4 Week 8: Accounting for Retailers Week 9: Accounting for Inventories Week 10: Non-Current Assets Week 11: Cash Management and Control Week 12: Accounting for Receivables Week 13: Revision Tutorial Exercises Terminology Page 3 14 27 42 53 64 70 80 86 97 111 123 134 149 150 168 2 Lecture Notes Week 1 Introduction to Accounting, Ethics, Business Entities, Financial Statements Required Readings: HEM : Chapters 1 and 2 All required readings m ust be com pleted before attending class 3 What is Accounting? The process of ________________________________and ___________ economic information to assist users to make _____________. Users of Accounting Information The users are internal and external decision makers. Internal: External: Management Accounting Providing information to management to help them ____, ______ and ____________. Users are ________. Financial Accounting Reporting information to ________users to help them make decisions about the entity’s __________ and ____________. The reports produced for the external users...
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...poverty and crime. Following a disputed presidential election, fuel supply to the highlands of Madagascar was severely curtailed in early 2002, resulting in a massive increase in poverty and transport costs. Using original survey data collected in June 2002 at the height of the crisis, we …nd that crop theft increases with transitory poverty. Theft thus appears to be used by some of the rural poor as a risk coping strategy. Increased transport costs led to a rise in cattle and crop theft, con…rming earlier …ndings that, in Madagascar, geographical isolation is associated with certain forms of crime. We also …nd that an increase in law enforcement personnel locally reduces cattle theft which, in Madagascar, is a form of organized crime. JEL classi…cation code: K14, I39 We thank Eliane Ralison and Lalaina Randrianarison for their assistance in collecting and cleaning the data. Funding for this project was provided by USAID and Cornell University. y Department of Economics, University of Oxford, Manor Road, Oxford OX1 3UQ. Email: . Fax: +44(0)1865-281447. Tel: +44(0)1865-281446. z Cornell Food and Nutrition Policy Program, Cornell University, Ithaca NY. Email: 1. Introduction There has long been a suspicion that poverty favors criminal activity, but hard evidence of this relationship is di¢ cult to come by. There are several reasons for this state of a¤airs, all having to do with the joint causality between poverty and crime (Ehrlich 1973). First, the prevalence of crime in...
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