...Mesecta Makkos 1. Makkos starts off how are witness found to be (zomimim) At the time he was claiming to be there he was really with us? If you have witness testify That someone is a (ploni) is son of a gerusha or chalutza. We give them 40 lashes. Even if the witness say hes should be exiled they still at end get 40 lashes. Usually Zomimi get the punishment they were trying to give? But the answer is usually that’s the case the same punishment is given but here we go back to Sanhedrin where we say except in the case of a Bas Kohen or her adulterer. 2. Anyone can get galus for killing a jew same applies other way except a Ger toshav? Ger toshav goes if he kills a ger toshav. Why not others if it says (livnei yisrael velager) implies that miklat is for ger toshav also? Should be that if he killed a Derech Yerida and yisrael is sent to galus so should he? But no if he killed a derech alyiah hes Chayiv miesah.you also see rav Chisda disputes this though. A ger toshav ends up being Omer Muter. 3. Reb Yehuda in Mishnah talks a blind man kills bshogeg doesn’t go to galus? He learns that from (belo Reos). And from next part (biveili Daas) that he goes to galus because (ein miut achar miut ela lerabos) Re Yehuda includes blind man from Vasar yavo es Reahu but because of belo reaus it must me not a blind person. 4. Braisa learns from pasuk (vehay eileh lachem lechukas mishpat) that Sanhedrin applies even in chut laaretz but that setting up a sanhendrin in every state...
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...LAYUNIN NG GANITONG 11. PROGRAMA NG DEP-ED. 12. SOT: Oliver Ramirez, Boy Scout of the Philippines Head, Cavite City 13. IN: Ito ay isang pagkakataon para sa mga batang scout na maipakita nila 14. ang kanilang mga talento, kung paano sila OUT: sumagot sa mga 15. katanungan. 16. V: MULA SA TATLUMPU’T DALAWANG SUMALI, SAMPUNG 17. PINAKAMAHUHUSAY NA KALAHOK LAMANG ANG NAPILI SA 18. TATLONG DIBISYON NG SCOUT. 19. DALAWA MULA SA DIBISYON NG KID SCOUT NA SINA JHEDCEL 20. EMMANUEL VILLETE PARA SA FIRST PLACE MULA SA GARITA 21. ELEMENTARY SCHOOL 22. SECOND PLACER NA SI CALEB JAYMIAN DATU NG 23. ACADEME OF DONNA CHRISTINE 24. AT APAT SA DIBISYON NG CUB SCOUT NA SINA EDWARD JOSEPH 25. AMORA PARA SA FISRT PLACE MULA SA 26. ACADEME OF DONNA CHRISTINE 27. SECOND PLACE NA SI CRIS JHERICO TRINIDAD NG 28. DALAHICAN ELEMENTARY SCHOOL 29. THIRD PLACE NA SI GEOFFRY CHUA NG MANUEL ROJAS ELEMENTARY 30. SCHOOL 31. FOURTH PLACE NA SI MARK IVHAN DATU NG BAGUMBUHAY 32. ELEMENTARY SCHOOL 33. AT APAT RIN MULA SA DIBISYON NG BOY SCOUT NA SINA MARK 34. ANGHELLO LOBOTON NG GARITA ELEMENTARY SCHOOL, 35. PARA SA...
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...SOAL LATIHAN TRANSFER PRICING SOAL 1: PT PARAHYANGAN INDUSTRYmemilikibeberapadivisiusahanyadansalahsatunyaadalahdivisiA yang khususmemproduksiproduk spare part denganmerk ‘PLAZO’ yang selamainidijualkepasareksternal. Padaawaltahun 2008, PT PARAHYANGAN INDUSTRY membentuk 1 divisibarulagiyaitudivisi F untukmemproduksiproduk ‘METAZO’, danuntukmenghasilkanproduk METAZO inijugadiperlukan spare part seperti yang dihasilkanolehdivisi A. Divisi F jugamendapatkanpenawarandaripihakluaruntukmembeliproduk spare part tsb yang samaseperti yang dihasilkanolehdivisi A. Di bawahinibeberapa data produksidan data lainnyadaridivisiA, sbb: * Kapasitasproduksi normal setahununtukproduk PLAZO adalah 250.000 unit, dansampaisaatinidivisi A barudapatmenggunakankapasitasproduksinyasebesar 75% darikapasitas yang ada, danseluruhproduk yang diproduksidapatterjualkepasareksternaldenganharga per unit Rp. 31.000. * Biayaproduksiuntukmembuat spare part PLAZO adalahsbb: * BahanlangsungRp. 1.350.000.000. * UpahlangsungRp. 768.750.000.000. * Variable conversion cost Rp.1.425.000.000. * Manufacturing Overhead cost Rp. 1.856.250.000. * Biaya Variable SGA per unit Rp. 3.200, dari jumlah mana sebanyak 30% dapat dihindarkan apabila terjadi internal sales antar divisi. * Biaya Fixed SGA per tahun sebesar Rp. 824.031.250, dimana 35% merupakan sunk cost. Divisi F bisa membeliprodukspare part tsb dari supplier luardenganhargaRp. 28.500/unit. Pertanyaan : a) Hitunglah di antara harga...
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...Chapter 1 Company Profile Brief History ETM stands for EMELINO T MAESTRO where the initial ‘T’ means Tolentino. He wrote more than 30 books in the field of taxation, is the Father of Tax Accounting and Tax Guru to others. Professional tax-lecturer of many organizations such as GMA-7, ABS-CBN, Wyeth, Department of Trade and Industry and many more. Founder of the School for Tax Consultants, ETM Tax Agent Office, Auditor Ng Bayan -Ombudsman’s accredited Corruption Prevention Unit, and Tax Accountants Society. Similar to “Kapamilya” of ABS-CBN, “Kapuso” of GMA-7 and “Kapatid” of TV5, ETM believes that although businesspeople, for the rest of their lives, will compete everyday with one another, it cannot be set aside that these people when it comes to taxation are brothers and sisters. Wherever they go either in a foreign land or within the archipelagos of the Republic of the Philippines, still, they carry with them a name that attracts the attention of and really excites any government - the surname ‘TAXPAYER.’ Therefore, for their best interests, the name ‘Kataxpayer’ or Katax, for short, comes in and may mean ‘a community that helps and assists one another in complying with the laws of the States. To tax more, BIR employs the Tax-evasion Assault, Benchmarking, Letter of Authority, Letter Notice, OplanKandado, Tax Mapping, Surveillance, Subpoena DucesTecum and Assessment Notice. These tactics and techniques are not only too detrimental and damaging to the Katax’s livelihood...
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...Republic of the Philippines Department of Education Region VII, Central Visayas Division of Lapu-Lapu City Marigondon National High School THE EFFECTIVENESS OF IMPLEMENTING RULES IN DEALING WITH ROMANTIC RELATIONSHIPS AMONG SELECTED MNHS STUDENTS TO PREVENT TEENAGE PREGNANCY CHAPTER I THE PROBLEM: RATIONALE AND BACKGROUND Rationale In the breakthrough of modern age, people have become less disciplined and liberated. Our youth, which is supposed to be the future of our society, have become wayward into the wrong path. They are engaged in criminal activities, vices, dangerous groups and etc. Right now, one of the biggest crisis that we are facing is the increasing percentage of teenage pregnancy. In such a young age, teenagers stop going to school because of unintentionally becoming pregnant. Some may choose to continue going to school but commonly, most of them cease to go to school and choose to stay at home because of certain circumstances such as fearing the judgment of other people. From 2000 to 2010, the number of live births by teenage mothers in the Philippines rose by more than 60 percent, latest data from the National Statistics Office showed. We could somehow conclude that the number of dropouts increased in the past school years. As I cited above, we know that teenage pregnancy is becoming a threat in our academic development. That is why, I propose of implementing rules in dealing with romantic relationships among selected MNHS to prevent teenage...
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...Respostas às Questões - Caso Sabores da Serra 01) STAKEHOLDERS 02) ANÁLISE DAS METAS No momento, as metas acabaram de ser delimitadas para o período de 2013 a 2014 e ainda estão distantes do seu atingimento. A meta global é o aumento do Lucro Líquido da companhia, no entanto, o atingimento dela está atrelado ao cumprimento das metas de cada área (aumento das vendas, redução dos custos, expansão dos mercados de atuação, aumento da capacidade produtiva acompanhado de aumento de produção aos novos mercados, etc.). O atingimento dessas metas por sua vez, depende de variáveis externas como o comportamento e as ações de mercado dos concorrentes locais e externos, que podem minar o plano de ações da Sabores da Serra caso não sejam considerados. Além disso, a expansão da capacidade produtiva da fábrica deve ser minuciosamente estudada, de modo que não implique em majoração dos custos totais médios de produção, visto que o que se busca com ela é a minimização dos custos por meio do aumento da eficiência, resultando em melhoria no resultado da empresa. A meta global de aumento do lucro incomoda muito aos stakeholders, principalmente aos sócios João e Débora, que têm visto o retorno de seus capitais investidos degringolando nos últimos anos, em função principalmente da tomada de mercado pelos grandes concorrentes - possivelmente atrelada a um posicionamento incorreto em termos de mix de produção - e da ineficiência da produção na fábrica da Sabores da Serra. Tal meta global é...
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...mor bor i Spanien nu, med hendes ny kæreste Andreo. Andreo er meget sød, men han tror, at han kan tage min fars plads, fordi han er død, men nej det kan han ikke. Jeg har været alene uden en kæreste til valentinsdag i tre år, men jeg har valgt at gøre noget nyt i år. Jeg skal pynte huset, og spise hos den spanske restaurant i København. Min mor og jeg plejede altid at spise derover sammen. Hun elskede den restaurant. Jeg kan desværre ikke finde en kæreste på en dag, så vi kan fejre valentinsdag sammen, men jeg vil prøve at lave noget nyt i år. Jeg har to veninder, men de skal begge fejre valentinsdag sammen med deres kærester, de skal på dobbeltdate. Og jeg er selvfølgelig alene. Jeg kan høre lyd i haven, det var mine to katte, de legede. Amora og Arrio , de har begge spanske navne, som min har mor valgt for dem. I dag er det valentinsdag. Jeg har valgt at ringe til min mor og sige til hende, at jeg skal pynte huset, så hun kan være stolt. Jeg skulle lige finde hendes hjemnummer, men lige pludselig ringer hjemtelefonen for første gang i al den tid ringer hjemme telefonen. ” Det er hos Alicia ” siger jeg. ” Hej mores lille pusling ” Det er min mor, hun har ringet. Det er længe siden jeg har hørt hendes stemme, efter hun kom sammen med Andreo. Hvorfor mon vil hun ringe ? ” Mor, jeg var ved at ringe til dig, jeg savner dig. Hvordan går det ? ” siger jeg. ” Min lille prinsesse, jeg har virkelig savnet dig. Mig og Andreo kommer næste uge, men hvorfor...
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...Becel, Ben & Jerry’s, Bertolli, Blue Band, Breyers, Caress, Country Crock, Degree, Dove personal care products, Hellmann’s, Klondike, Knorr, Lipton, Omo, Popsicle, Promise, Q-Tips, Skippy, Slim-Fast, Suave, Sunsilk and Vaseline. All of the preceding brand names are registered Unilever trademarks. Unilever employs nearly 13,000 people across North America – generating nearly $10 billion in sales in 2009. Since its founding more than a century ago, Unilever continues to evolve. While many of its iconic brands have endured for decades, Unilever thrives through strategic acquisitions, divestitures and continuous improvement initiatives. In 2000, Unilever acquired Bestfoods. Other acquisitions include Slim-Fast, Ben & Jerry’s and the Amora-Maille culinary business in France. Through divestiture and brand consolidation, Unilever cut its brands...
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...History and Analysis in Popular Music:1 Prof. Francis Amora Music of the Philippines: Traditional music:Main article: Filipino folk music Philippine gong music can be divided into two types: the flat gong commonly known as gangsa and played by the groups in the Cordillera region of the bossed gongs played among the Islam and animist groups in the Southern Philippines. Kulintang refers to a racked gong chime instrument played in the southern islands of the Philippines, along with its varied accompanying ensembles. Different groups have different ways of playing the kulintang. Two major groups seem to stand-out in kulintang music. These are the Maguindanaon and the Maranaw. The kulintang instrument itself could be traced to either the introduction of gongs to Southeast Asia from China from before the 10th century CE, or more likely, to the introduction of bossed gong chimes from Java in the 15th century. Nevertheless the kulintang ensemble is the most advanced form of music from before the late 16th century and the legacy of hispanization in the Philippine archipelago. The tradition of kulintang ensemble music itself is a regional one, predating the establishing of borders between the Philippines, Indonesia and Malaysia. It transcends religion, with animist and Christian ethnic groups in Borneo, Flores and Sulawesi playing kulintangan; and Muslim groups playing the same genre of music in Mindanao, Palawan and the Sulu archipelago. It is distantly related to the Gamelan...
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...London School of Business & Management BTEC Level 4- HND in Business Centre No Unit No & Unit Title Course Title Lecturer’s Name Assignment Title & Type Assignment No Date Set Due Date Semester / Academic Year 90665 Unit 4, Marketing Principles HND in Business Achila Amarasinghe Understanding marketing principles: Unilever PLC Case study 1 w/c 06-10-2015 09-01-2015 1/2014 Unit Outcomes Covered: 1. Understand the concept and process of marketing 2. Be able to use the concepts of segmentation, targeting and positioning 3. Understand the individual elements of the extended marketing mix 4. Be able to use the marketing mix in different contexts. GRADING OPPORTUNITIES AVAILABLE Outcomes/ Grade Descriptors P4.1 √ Outcomes/ Grade Descriptors P4.1 2 √ P4.2 √ P4. 13 √ P4.3 √ P4. 14 √ P4.4 √ P4. 15 √ P4.5 P4. 6 √ √ M2 √ M3 √ P4. 7 √ D1 √ P4. 8 √ D2 √ P.4. P4. 9 10 √ √ D3 √ P4. 11 √ M1 √ Assessor: Signature: ______________ Date: ___/___/___ 1|Page Tutor Notes Key Points: Your assignment should be handed in by the deadline. This assignment must be your own work and original. All sources of reference must be included. You will be expected to check spelling mistakes and grammar. Your name, student no and unit no should be in the footer of every page. It should bear an appropriate report structure (such as a Table of Contents,Abstract, Introduction, Discussion, Conclusion, Recommendations, References, and Appendix (if necessary). There should be clarity...
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...October 21, 2011 Unilever Plc Current Recommendation Prior Recommendation Date of Last Change Current Price (10/20/11) Target Price (UL-NYSE) NEUTRAL Outperform 10/21/2011 $32.72 $34.00 SUMMARY We have downgraded our recommendation on Unilever to Neutral from Outperform. The company posted robust first half 2011 earnings of $1.08 per share, surpassing the year-ago estimate by 10% on the back of improved volumes despite price increases. Further, the emerging markets business continues to deliver double digit growth. Management s recent organizational changes have also resulted in cost savings, which augurs well for future operating performance. Moreover, the company has a consistent record of returning cash to shareholders in terms of regular dividend payments. However, intense competition from other established players and exposure to unfavorable foreign currency translations undermines the company s future growth prospects and profitability. SUMMARY DATA 52-Week High 52-Week Low One-Year Return (%) Beta Average Daily Volume (sh) Shares Outstanding (mil) Market Capitalization ($mil) Short Interest Ratio (days) Institutional Ownership (%) Insider Ownership (%) Annual Cash Dividend Dividend Yield (%) 5-Yr. Historical Growth Rates Sales (%) Earnings Per Share (%) Dividend (%) P/E using TTM EPS P/E using 2011 Estimate P/E using 2012 Estimate Zacks Rank *: Short Term 1 3 months outlook * Definition / Disclosure on last page $34.30 $27.96 18.31 0.79 1,611,163 2...
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...1.0 INTRODUCTION 1.1 BACKGROUND OF THE STUDY In recent years, computers have permeated our lives. From the office to the living room, computers are transforming the ways we work and play. It is no surprise that they are also transforming the way we learn. Computers are being used with increase frequency in success schools at all grade levels and in all subject areas, as well as for special education, adult literacy programs, and college instruction. Information System has significantly transformed the way business is conducted. In today’s society it would be pretty difficult to find an organization that does not use some form of technology, automation or Information System to help run its operational and daily transactional process. According to this website www.google.comA transaction process system and transaction processing are often contrasted with a batch process system and batch processing, where many requests are executed all at one time. The former requires the interaction of a user. Where as batch processing does not require a user to be present. Also, in batch processing the results of each transaction are not immediately available. And, there is a delay while the many requests are being organized, stored and eventually executed. In transaction processing there is no delay and the results of each transaction are immediately available. During the delay time for batch processing, errors can occur. By contrast, and although errors can occur in transaction processing, they...
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...scellent la spécialisation de BSN dans l'industrie alimentaire. Cette dernière entreprise, Gervais Danone est née de la fusion en 1967 de Gervais et de Danone. En effet, c'est en 1919 à Barcelone, que le marchand Issac Carasso, crée sa société de yoghourts à base de ferment lactique, qu'il nomma Danone. Son yoghourt est initialement vendu en pharmacie. Le nom Danone fait son apparition en France le 6 février 1929 sous le nom de la Société parisienne du yoghourt Danone par Daniel Carasso. En 1979, BSN-Gervais Danone se désengage de son activité verre plat. Les glaces de Boussois quittent BSN-Gervais Danone. Le groupe entreprend ensuite dans les années 1980 une série d'acquisitions sur le marché alimentaire européen (les marques : Amora, Maille, La pie qui chante, Carambar…, le groupe Général Biscuit, les filiales européennes de Nabisco : Belin, Jacob's, Saiwa). BSN internationalise vraiment son activité au début des années 1990 avant de devenir Danone en 1994. En 1996, Frank Riboud prend la succession de son père et va très vite décider de se concentrer sur 3 métiers alliant fort potentiel de croissance et positionnement santé : les produits laitiers, les biscuits et les boissons. Une stratégie qui va se traduire par une cinquantaine d'acquisitions à travers le monde. C'est en 2007 que...
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...STUDY HABITS OF THE GRADE-V AND GRADE-VI STUDENTS IN BALUARTE ELEMENTARY SCHOOL, SCHOOL YEAR 2012-2013 A Thesis Presented to the Faculty of the School of Education of Xavier University (Ateneo de Cagayan) Cagayan de Oro City In Partial Fulfillment Of the Requirements for the Subject Educ 4: Introduction to Educational Research with Action Research Presented by: Amora, Sharicka Anne Veronica P. Bonote, Paulyn Y. Dupende, Dan Anthony M. Lopez, Conie Grace D. Retes, Hazel Mae P. Salapang, Junelyn March 16, 2013 APPROVAL SHEET This thesis entitled “STUDY HABITS OF THE GRADE-V AND GRADE-VI STUDENTS IN BALUARTE ELEMENTARY SCHOOL, SCHOOL YEAR 2012-2013” prepared and submitted by Sharicka Anne P. Veronica Amora, Paulyn Y. Bonote, Dan Anthony M. Dupende, Conie Grace D. Lopez, Hazel Mae P. Retes and Junelyn Salapang in partial fulfillment of the requirements for the subject Educ 4: Introduction to Educational Research with Action Research, has been examined and is recommended for Oral Examination. Ms. Charity Rose B. Absin Adviser ------------------------------------------------------------------------------------------------------------ PANEL OF EXAMINERS Approved by the committee on Oral Examination with a grade of _______. ------------------------------------------------ Chair --------------------------------------------- -------------------------------------------- Member Member ---------------------------------------------...
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...INTRODUCTION Hindustan Unilever Limited (HUL) (BSE: 500696) is India's largest consumer goods company based in Mumbai, Maharashtra. It is owned by the British-Dutch company Unilever which controls 52% majority stake in HUL. Its products include foods, beverages, cleaning agents and personal care products. HUL was formed in 1933 as Lever Brothers India Limited and came into being in 1956 as Hindustan Lever Limited through a merger of Lever Brothers, Hindustan Vanaspati Mfg. Co. Ltd. and United Traders Ltd. It is headquartered in Mumbai, India and has an employee strength of over 16,500 employees [2] and contributes to indirect employment of over 65,000 people.[3] The company was renamed in June 2007 as “Hindustan Unilever Limited”. Lever Brothers started its actual operations in India in the summer of 1888, when crates full of Sunlight soap bars, embossed with the words "Made in England by Lever Brothers" were shipped to the Kolkata harbour and it began an era of marketing branded Fast Moving Consumer Goods (FMCG).[4] Hindustan Unilever's distribution covers over 2 million retail outlets across India directly and its products are available in over 6.4 million outlets in the country. As per Nielsen market research data, two out of three Indians use HUL products.[5] ------------------------------------------------- Brands HUL is the market leader in Indian consumer products with presence in over 20 consumer categories such as soaps, tea, detergents and shampoos amongst...
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