...Essentials Exam (number 220-701) and the Practical Application exam (number 220-702). ← Number of questions: 100 for each exam ← The exams each consist of 100 questions and are known as "linear exams". This means that you can go backward or forward within the exam, mark items, and change answers if necessary. It differs from an "adaptive exam" in that it has more questions, and the exam does not adapt to previous answers that the examinee has given. ← Type of questions: Primarily multiple-choice ← The exams consist primarily of multiple-choice questions, but you might see an occasional matching question. CompTIA reserves the right to change the bank of questions, while still adhering to the objectives. The tests are administered on a computer within a very easy-to-use program. The majority of the time, you will simply click the letter of the corresponding correct answer. The exams can be taken in many languages including English, Spanish, German, and Japanese. The new exams (220-801 and 220-802) due out in October 2012 will include Performance Based Questions where the test taker will be asked to do a task in a simulated environment, but the 701/702 exams won’t have those types of questions added to their bank of questions. Also note that the 701/702 series of exams will be retired as of August 31, 2013, but between now and then you can choose to take either series of exams. ← Passing scores: 675 for 220-701, and 700 for 220-702 ← The passing...
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...CHAPTER 2 In this chapter, you will learn: • About the various operating systems and the differences between them • About the components of Windows operating systems • How operating systems interface with users, files and folders, applications, and hardware Introducing Operating Systems I n Chapter 1, you were introduced to the different hardware devices. In this chapter, you’ll learn about the different operating systems, how they are designed and work, and what they do. You’ll learn about the different components of an OS and see how an OS provides the interface that users and applications need to command and use hardware devices. You’ll learn to use several Windows tools and utilities that are useful to examine a system, change desktop settings, and view and manage some hardware devices. As you work through this chapter, you’ll learn that computer systems contain both hardware and software and that it’s important for you as a computer technician to understand how they work together. Although the physical hardware is the visible part of a computer system, the software is the intelligence of the system that makes it possible for hardware components to work. 35 9781133726890, A+ Guide to Managing and Maintaining Your PC, Jean Andrews - © Cengage Learning. All rights reserved. No distribution allowed without express authorization 36 CHAPTER 2 Introducing Operating Systems OPERATING SYSTEMS PAST AND PRESENT An operating system (OS) is software that...
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...2009 Edition The latest version of CompTIA A+ is CompTIA A+ 2009 Edition. Two exams are necessary to be certified: CompTIA A+ Essentials, exam code 220-701; and CompTIA A+ Practical Application, exam code 220-702. CompTIA A+ Essentials measures the necessary competencies of an entry-level IT professional with a recommended 500 hours of hands-on experience in the lab or field. It tests for the fundamentals of computer technology, networking and security, as well as the communication skills and professionalism now required of all entry-level IT professionals. CompTIA A+ Practical Application is an extension of the knowledge and skills identified in CompTIA A+ Essentials, with more of a "hands-on" orientation focused on scenarios in which troubleshooting and tools must be applied to resolve problems. Required exams: CompTIA A+ Essentials, CompTIA A+ Practical Application Number of questions: 100 for each exam Length of test: 90 minutes each Passing score: 675 for CompTIA A+ Essentials, 700 for CompTIA A+ Practical Application on a scale of 100-900 Exam Overiew: • CompTIA_A_220-701: pdf • CompTIA_A_220-702: pdf CompTIA A+ Test Taking Tips It is possible to study and learn about a topic and still not find success on a certification exam. Studying develops specific skill and knowledge, but it is the presentation of your skill and knowledge that satisfies the exam. This difference is vital to successful exam study. Multiple choice: What’s right and what’s...
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...THE UBER PHENOMENON: REVISITING VALUE To uber, or not to uber.. Uber: My odyssey My interest in Uber was triggered by a news story that I read in June 2014 that menJoned that Uber was being valued at $17 billion by VC investors. ¨ As a complete novice on the company, in my iniJal valuaJon of the company, I viewed it as ¨ ¤ An urban, car-‐sharing company ¤ With local (not global) networking benefits ¤ Significant compeJJve advantages (and) ¤ A low capital-‐intensity business model 2 Uber: Intrinsic valuation - June 8, 2014 (in US $) Global taxi market is $100 billlion currently, expected to grow 6% a year for next ten years. Terminal Value10= 793/(.08-025) = $14,418 Uber will keep 20% of the gross cab receipts as its revenues Uber's operating expenses will amount to 60% of its revenues. (Operating margin=40%) Uber will pay a tax rate of 30% on its income, increasing to 40% over the next 10 years Uber will generate $5 in incremental revenues for every dollar of incremental capital. Stable Growth (after year 10) Expected growth rate = 2.50% Cost of capital = 8% Return on capital= 25% Reinvestment...
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...sunken costs that the firm has to cover whether it decides to make the investment or not. APPENDIX 1. Investment calculation with 35% tax 2. Investment calculation with 0% tax OC is a U.S. firm with 35% tax (1/3) Purchase price 39 000 000 Discount rate 9,00 % Inflation 3,00 % Operating cost increase 4,03 % Tax rate 35,00 % Age of ship 1 2 3 4 5 6 7 Event year 0 1 2 3 4 5 6 7 8 9 Calendar year 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 Days in year 365 365 365 365 365 365 365 Maintenance days 8 8 8 8 8 12 12 Operating days 357 357 357 357 357 353 353 Avg daily charter rate 20 000 20 200 20 400 16 273 16 460 16 650 16 841 Revenue pa (avg daily charter rate * operating days) 7 140 000 7 211 400 7 282 800 5 809 461 5 876 220 5 877 450 5 944 873 Daily operating costs 4 000 4 161 4 329 4 503 4 685 4 874 5 070 Operating costs pa (daily operating costs *365) 1...
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...INTERNATIONAL STANDARD ON AUDITING 200 OBJECTIVE AND GENERAL PRINCIPLES GOVERNING AN AUDIT OF FINANCIAL STATEMENTS (Effective for audits of financial statements for periods beginning on or after June 15, 2006)∗ CONTENTS Paragraph Introduction .................................................................................................... 1 Objective of an Audit of Financial Statements .............................................. 2-3 Ethical Requirements Relating to an Audit of Financial Statements ............. 4-5 Conduct of an Audit of Financial Statements ................................................ 6-9 Scope of an Audit of Financial Statements .................................................... 10-14 Professional Skepticism ................................................................................. 15-16 Reasonable Assurance ................................................................................... 17-21 Audit Risk and Materiality ............................................................................. 22-32 Responsibility for the Financial Statements ................................................... 33-36 Determining the Acceptability of the Financial Reporting Framework ......... 37-48 Expressing an Opinion on the Financial Statements ...................................... 49-51 Effective Date ................................................................................................ 52 ∗ ISA 315, “Understanding...
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...9-701-017 REV: NOVEMBER 29, 2004 PANKAJ GHEMAWAT The Globalization of CEMEX Geographic diversification enables us to operate in multiple regions with different business cycles. For the long term, we are trying to ensure that no one market accounts for more than one third of our business. Yet we do not diversify simply to balance cyclic downturns and upswings. We do not see volatility as an occasional, random element added to the cost of doing business in an interconnected global marketplace. We plan for volatility. We prepare for it. We have learned how to profit from it. Lorenzo Zambrano, CEO of CEMEX.1 In 1990, Cementos Mexicanos was a Mexican cement company that faced trade sanctions in its major export market, the United States. By the end of 1999, CEMEX operated cement plants in 15 countries, owned production or distribution facilities in a total of 30, and traded cement in more than 60. Non-Mexican operations accounted for nearly 60% of assets, slightly over 50% of revenues and 40% of EBITDA (earnings before interest, taxes, depreciation, and amortization) that year. CEMEX’s sales revenues had increased from less than $1 billion in 1989 to nearly $5 billion in 1999, and it had become the third largest cement company in the world in terms of capacity, as well as the largest international trader. Growth had been achieved without compromising profitability: in the late 1990s, its ratio of EBITDA to sales ranged between 30% and 40%—ten to fifteen percentage...
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...------------------------------------------------- Speech at the August 2013 CReCER Conference, Cartagena, Colombia Good afternoon ladies and gentlemen, it is my pleasure to be with you again. I say ‘again’ as there are many familiar faces in the audience from the 2012 CReCER Conference in Nicaragua. For me, this in and of itself is a clear signal of the commitment of stakeholders in Latin America to engage in dialogue on international developments. At last year’s conference,I noted a number of important challenges in financial reporting and auditing, and in the surrounding environment. For example, today’s financial reporting involves more complexity, more areas of judgment, and more qualitative disclosures; and users have higher expectations than ever before, with many saying “We want to hear more.” Perhaps most importantly, the global financial crisis has triggered questions concerning the quality of audits, their effectiveness, and the role of professional judgment and skepticism – which have given way to fundamental questions to the profession about relevance and trust. So why change the auditor’s report now? What we learned from research is a positive message: the auditor’s opinion is valued, and users want to hear more from the auditor – more pertinent, and more tailored, information about the specific audit performed on an entity’s financial statements. There is symbolic value in the current report, but little communicative value – and users see the potential...
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...NOTE ON KERING AND LVMH LEADING EUROPEAN FASHION AND LUXURY GOODS COMPANIES: FINANCIAL COMPARISONS | Revenue, €m | 5-year revenue growth | Operating margin | ROE | ROCE+ | Prada SpA | 3,587 | 130% | 26.2% | 23.4% | 31.7% | Salvatore Ferragamo SpA | 1,258 | 103% | 17.4% | 41.1% | 46.7% | Burberry Group plc | 2,936 | 97% | 18.9% | 27.7% | 34.4% | Hermes International SCA | 3,755 | 96% | 32.4% | 28.0% | 42.3% | Kering SA | 9,748 | (28%) | 13.4% | 8.2%* | 8.5% | LMVH | 29,149 | 71% | 20.2% | 12.9% | 16.6% | *Before extraordinary items + Operating income/Equity+Debt KERING Kering SA is a France-based company that specializes in retail and luxury goods distribution. The Company operates through two core segments: LUXURY, which operates the Luxury Group division of PPR SA and designs, manufactures and markets luxury items, such as ready-to-wear clothing, leather goods, shoes, watches, jewelry, fragrances and cosmetics products; and SPORT & LIFESTYLE segment, which designs and develops footwear, apparel and accessories under the brand names Puma, Volcom and Electrics. LUXURY's various brands include Gucci, Saint Laurent, Alexander McQueen, Brioni, Christopher Kane, Stella McCartney, Sergio Rossi, Boucheron, Girard-Perregaux, JEANRICHARD, Pomellato and Qeelin. On March 26, 2013, it acquired France Croco, which specializes in the sourcing, tanning and processing of crocodilian skins. On June 4, 2013 it closed the sale of its Nordic brands Ellos and Jotex...
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...When the Han dynasty fell in 220 C.E., chaos erupted, resulting in the development of the impression that a unified and prosperous China may never exist again. For the next four centuries after the fall, China was struck with warring clans, political murder, and foreign invasion, sparking a new period dubbed the Three Kingdoms. Contending to succeed Han to form a new dynasty, the three kingdoms waged wars against each other, ultimately earning this period its note as one of the bloodiest intervals in all of China’s history. In-fact, a population census in late eastern Han dynasty reported an approximate population of 56 million, while a population census taken during the early years of the Three Kingdoms era reported an approximate population...
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...SWIFTStandards Category 7 Documentary Credits and Guarantees For SWIFTStandards MT October 2007 Message Reference Guide Standards Release Guide - February 2007 This reference guide contains the category 7 message text standards, including a detailed description of the scope, the format specifications, the rules, the guidelines, and the field specifications of each message type . 5 February 2007 1 Category 7 - Documentary Credits and Guarantees for SWIFTStandards MT October 2007 Copyright Copyright © S.W.I.F.T. SCRL ("SWIFT"), avenue Adèle 1, B-1310 La Hulpe, Belgium, or its licensors, 2007 . All rights reserved. You may copy this publication within your organisation. Any such copy must include these legal notices. Confidentiality This publication may contain SWIFT or third-party confidential information. Do not disclose this publication outside your organisation without the prior written consent of SWIFT. Disclaimer The information in this publication may change from time to time. You must always refer to the latest available version. SWIFTStandards Intellectual Property Rights (IPR) Policy - End-User License Agreement SWIFTStandards are licensed subject to the terms and conditions of the SWIFTStandards IPR Policy - End-User License Agreement, available at www.swift.com > Standards > More information. Translations The English version of SWIFT documentation is the only official version. Trademarks and Patents SWIFT, S.W.I.F.T., the SWIFT logo, Sibos, SWIFTNet...
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...NEW HERITAGE DOLL COMPANY FINA 6278 Case 1 I. Executive Summary New Heritage Doll Company is a U.S based children toy manufacturer with a well-known national brand: the New Heritage. With its existing three divisions, New Heritage proposed two potential investment projects in order to expand its business while the doll industry was facing a relatively low growth rate. The first proposal is the Match My Doll Clothing line expansion, which is to expand a new clothing product line aimed at matching doll and child clothing and accessories covering all four seasons. While it has potential benefits with the current fashion trend of dressing the same between dolls and children, the New Heritage is facing a challenge of entering a new field and the doubt of being continuable project or not even with a success of the first sale of the cloth collection. The second proposal is a high-end product line which is called Design Your Own Doll that targets at the firm’s existing loyal customers who already held several heritage dolls. Such a project is appropriate with the company’s core business. However, it requires large amount of investment and longtime payback period. Considering the benefits and disadvantages of both the projects, the second proposal seems more compelling due to its match of firm’s core business, longer-term focus, and possibility to enhance customer loyalty. However, the question to expand customer pool was not answered yet. As a result, the second...
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