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...Does your career plan include a world of lifelong success? Program of Professional Studies THE CERTIFIED GENERAL ACCOUNTANTS ASSOCIATION OF BRITISH COLUMBIA We see more than numbers. Choose a career that places you on the path to lifelong success. It’s all about opportunity. Accounting professionals can work in any sector, anywhere in the world. And when you choose CGA, you’ll gain the leadership, problem-solving and technical skills that are sought after by organizations in the private, public and not-for-profit sectors. The CGA Program of Professional Studies gives you the tools to succeed in business, no matter where your career takes you. You’ll enter the workforce with the applied knowledge and demonstrated expertise that employers want, including specialized technical knowledge, sectorspecific competencies, problem-solving skills and the ethical integrity to lead. CGA’s competency-based curriculum is simply your best way to prepare for a rewarding career in financial management. Flexible study options and the freedom to choose the career you want CGA is all about choice. You choose the professional-studies path and real-world experience that best match your career goals and interests. We give you the skills and freedom to work in any type of organization, in any industry, at any level of management. With a CGA designation, your opportunities—both professional and personal, at home and around the world—are limitless. Take your place as a highly respected...
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...Frezatti a,⁎, Andson B. Aguiar a,b,1, Reinaldo Guerreiro a,2, Maria A. Gouvea a,2 a University of Sao Paulo, School of Economics, Business Administration, and Accounting, Av. Prof. Luciano Gualberto 908, FEA3, Cidade Universitária, São Paulo City, 05508-900, State of São Paulo, Brazil b Fucape Business School, Av. Fernando Ferrari, 1358, Boa Vista, Vitória-ES, 29075-505, Brazil a r t i c l e i n f o a b s t r a c t This study examines the relationship between management accounting and planning profiles in Brazilian companies. The main goal is to understand the consequences of not including a fully structured management accounting scheme in the planning process. The authors conducted a field research among medium and large-sized companies, using a probabilistic sample from a population of 2281 companies. Using analytic hierarchy process (AHP) and statistical cluster analysis, the authors grouped the entities' strategic budget planning processes into five profiles, after which the authors applied statistical tests to assess the five clusters. The study concludes that poor or fully implemented strategic and budget-planning processes relate to the management accounting profiles of the Brazilian organizations studied. © 2009 Published by Elsevier Inc. Article history: Received 1 March 2009 Received in revised form 1 September 2009 Accepted 1 November 2009 Available online xxxx Keywords: Management accounting Strategic planning Budget 1. Introduction The business environment...
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...Table of Contents Table of Contents 1 List of Tables 3 List of Charts 4 Introduction 5 I. Transportation Sector 7 1. Key Factors for Success in Transportation Sector 7 2. Transportation Statistics of the Sector in Turkey 8 II. Strategic Business Plan for Metro Tourism 17 1. Internal Analysis of Metro Tourism 17 a. Historical Background 20 b. Mission-Visions-Strategic Targets-Aims 20 c. Market Share, Organizational Structure, Revenue Items 22 d. Trading Strategies 23 2. Financial Structure of Metro Tourism 23 a. Existing financial structure and financial analysis 23 b. Financial predictions for the next three years 29 3. External Analysis of Metro Tourism 29 a. Competitor Analysis 29 b. Economic and Political Analysis 33 c. SWOT Analysis 33 d. PESTEL Analysis 37 e. Porter’s 5 Force Analysis 37 4. Strategic Business Propositions for Metro Tourism. 37 a. Best opportunities for the next three year success regarding the costs and risks 37 b. Potential profits for Metro Tourism and the actions that will improve sustainability. 37 List of Tables Table 1: Investment in transportation, in billion EUR 7 Table 2: Length of railways, the train kilometers 8 Table 3: Passenger transportation by railways 9 Table 4: The number of railways accidents and results 10 Table 5: Air transport statistics 11 Table 6: Aircrafts involved in accidents and result of accidents 12 Table 7: Road Lengths (in km) 13 Table 8: Passenger transportation...
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...ENG 102 ENG 105* ENG 106 ENG 202 Listening and Speaking Skills English Reading Skills Business English Advanced English Skills Introduction to English Literature 40-41 Credits 9 3 3 3 3 3 * Prerequisite ENG 101 & 102 Note: students not exempted from ENG 101 and ENG 102 will have to take ENG 101, ENG 102 and ENG 105. Note: students exempted from ENG 101 and ENG 102 will have to take ENG 105, ENG 106, ENG 202 Computer Skills CIS 101* CSC 101** Fundamentals of Computer System Introduction to Computer Science 3 3 3 * For students without basic knowledge of computer **For students with basic knowledge of computer & mandatory for students with Major in subjects offered from the SECS Numeracy MAT 100* MAT 210* Basic University Mathematics 1 Basic University Mathematics 2 6 3 3 3 *MAT 100 and MAT 210 mandatory for SLAS majors(English, Media & Communication, Anthropology) other than Sociology MAT 101* MAT 211* MAT 102* MAT 212* Intermediate University Mathematics II Probability and Statistics Introduction to Linear Algebra & Calculus Probability & Statistics for Sc. & Engr. 3 3 3 3 **MAT 101and MAT 211 mandatory for Business/SESM/Sociology majors $MAT 102 and $MAT 212 is mandatory for students with major in Engineering and Computer Science Natural 7-8 Sciences CHE 101* Chemistry 3 CHE 101L* PHY 101** PHY 101L** PHY 102** PHY 102** BIO 102 BIO 102T CHE 102 CHE102T ENV 101 ENV 102 ENV 102T PSY 201 Chemistry Lab University Physics-I University Physics-I Lab University Physics-II...
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...Batamuriza Tobias Berg Tony Hatami Tutor: Jönköping Jens Hultman & Anna Jenkins June 2006 Strategic Understanding - A Qualitative Study On Similarities and Differences in Perceptions of Strategy A Bachelor Thesis in Business Administration by Batamuriza, Berg & Hatami - JIBS 2006 Acknowledgements Since the begging of the year of 2006 we have worked hard to complete this paper. It has been both fun and challenging. We would not have reached this far without the help of our tutors, Jens Hultman and Anna Jenkins, therefore we want to give them a special thanks for helping and guiding us through this struggle. At the same time we would also like to thank the other groups for their constructive criticism and ideas for improvements. In connection to this, another thanks to our anonymous proofreaders without whom this thesis would not look anything like it does. We also want to give big thanks to the company that offered their time, effort and their thoughts during the interviews; without it this paper would have been impossible to complete and for this we will be ever grateful. Last but certainly not least, we would like to thank our families and friends that put up with our never ending discussions about the paper, and for your ever lasting love. Thank you all, because without your patience this would not have been possible. Florance Batamuriza Tobias Berg Tony Hatami i Strategic Understanding - A Qualitative Study On Similarities and Differences in Perceptions of...
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...African Journal of Business Management Vol. 5(8), pp. 3410-3423, 18 April, 2011 Available online at http://www.academicjournals.org/AJBM ISSN 1993-8233 ©2011 Academic Journals Full Length Research Paper Branding satisfaction in the airline industry: A comparative study of Malaysia Airlines and Air Asia Kee Mun, Wong* and Ghazali, Musa Faculty of Business and Accountancy, University of Malaya, 50603 Kuala Lumpur, Malaysia. Accepted 23 March, 2011 Brand is crucial in differentiating the superiority of products or services over others. This is an exploratory study examining the differences in brand satisfaction between Malaysian Airlines (full service airlines) and Air Asia (low cost airlines) in Malaysia. 350 usable questionnaires were obtained from respondents in the two main airlines terminals in Kuala Lumpur. Exploratory factor analysis revealed seven brand satisfaction dimensions which are tangibles, price, core service, reputation, publicity, word-of-mouth, and employee. Generally, respondents were not satisfied with all brand dimensions of both airlines. The level of brand dissatisfaction is also higher for Malaysian Airlines compared with Air Asia. Air Asia was perceived better than Malaysian Airlines in price, publicity, and word-of-mouth. On the other hand, Malaysian Airlines was perceived better in tangibles, core service, reputation, and employee. The paper highlights some of its theoretical, managerial and marketing implications to the development of airline...
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...WWW.IBISWORLD.COM Automobile Electronics Manufacturing in the US April 2014 1 Plugged in: The industry will focus on energy efficiency during its recovery IBISWorld Industry Report 33632 Automobile Electronics Manufacturing in the US April 2014 Zachary Harris 2 2 2 2 3 About this Industry Industry Definition Main Activities Similar Industries Additional Resources 17 International Trade 19 Business Locations 34 Regulation & Policy 35 Industry Assistance 21 Competitive Landscape 21 Market Share Concentration 21 Key Success Factors 21 Cost Structure Benchmarks 23 Basis of Competition 24 Barriers to Entry 24 Industry Globalization 36 Key Statistics 36 Industry Data 36 Annual Change 36 Key Ratios 4 5 5 5 7 9 Industry at a Glance Industry Performance Executive Summary Key External Drivers Current Performance Industry Outlook 37 Jargon & Glossary 26 Major Companies 26 Denso Corporation 27 Delphi Corporation 28 TE Connectivity 11 Industry Life Cycle 13 Products & Markets 13 Supply Chain 13 Products & Services 15 Demand Determinants 16 Major Markets 32 Operating Conditions 32 Capital Intensity 33 Technology & Systems 33 Revenue Volatility www.ibisworld.com | 1-800-330-3772 | info @ibisworld.com WWW.IBISWORLD.COM Automobile Electronics Manufacturing in the US April 2014 2 About this Industry Industry Definition This industry manufactures motor vehicle parts that have or operate with the aid of small components...
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...BELHAVEN UNIVERSITY Jackson, Mississippi A CHRISTIAN UNIVERSITY OF LIBERAL ARTS AND SCIENCES FOUNDED IN 1883 CATALOGUE 2014-2015 EFFECTIVE JUNE 1, 2014 Directory of Communication Mailing Address: Belhaven University 1500 Peachtree St. Jackson, MS 39202 Belhaven University 535 Chestnut St. Suite 100 Chattanooga, TN 37402 Belhaven University 7111 South Crest Parkway Southaven, MS 38671 Belhaven University – LeFleur 4780 I-55 North Suite 125 Jackson, MS 39211 Belhaven University 15115 Park Row Suite 175 Houston, TX 77084 Belhaven University Online 1500 Peachtree St. Box 279 Jackson, MS 39202 Belhaven University 1790 Kirby Parkway Suite 100 Memphis, TN 38138 Belhaven University 4151 Ashford Dunwoody Rd. Suite 130 Atlanta, GA 30319 Belhaven University 5200 Vineland Rd. Suite 100 Orlando, FL 32811 Traditional Admission Adult and Graduate Studies Admission – Jackson Atlanta Chattanooga Desoto Houston Memphis Orlando Alumni Relations/Development Belhaven Fax Business Office Campus Operations Integrated Marketing Registrar Student Life Security Student Financial Planning Student Development Online Admission Online Student Services (601) 968-5940 or (800) 960-5940 (601) 968-5988 or Fax (601) 352-7640 (404) 425-5590 or Fax (404) 425-5869 (423) 265-7784 or Fax (423) 265-2703 (622) 469-5387 (281) 579-9977 or Fax (281) 579-0275 (901) 896-0184 or Fax (901) 888-0771 (407) 804-1424 or Fax (407) 367-3333 (601) 968-5980 (601) 968-9998 (601) 968-5901 (601) 968-5904 (601) 968-5930 (601) 968-5922...
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...industry, attracting visitors to tour the mansion that contained many original furnishings. In addition to tours, the plantation offered overnight accommodations, dining and banquet facilities, and a gift shop. Nottoway competed with several other plantations for tourist trade along the Mississippi River, seven of which provided similar tours and elegant bed-and-breakfast facilities. Although Cindy and Faye felt that Nottoway was operating ‘‘in the black,’’ they thought they were missing an opportunity ; tour groups visited the plantation homes, but stayed overnight in the nearby cities of Port Allen or Baton Rouge in a Holiday Inn or similar facility. Couldn’t Nottoway expand its facilities to provide enough overnight accommodations for bus tours and other groups ? I marry there. The complete home consisted of a 53,000 square foot, 64-room mansion surrounded by graceful grounds, including formal gardens, a carriage house, and a caretaker’s cottage (20 years older than the mansion itself). Nottoway was a gem of Italianate and Greek Revival style. The mansion reflected the splendor, luxury, and innovation of its time, featuring coal fireplaces, gas lighting, and indoor plumbing with hot and cold running water. As Union troops approached during the Civil War, Randolph, who never officially declared allegiance to the Confederacy, left Nottoway for Texas, taking his...
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...Cities 29 (2012) 142–154 Contents lists available at ScienceDirect Cities journal homepage: www.elsevier.com/locate/cities City profile Seoul Hyung Min Kim, Sun Sheng Han ⇑ Faculty of Architecture, Building and Planning, The University of Melbourne, Parkville, VIC 3010, Australia a r t i c l e i n f o Article history: Received 13 August 2010 Received in revised form 25 November 2010 Accepted 12 February 2011 Available online 13 July 2011 Keywords: Urban history Economic development Housing Planning policies Metropolitan governance a b s t r a c t Seoul is a major global city with a history of over 600 years. Its development trajectory, current status in the world economy, and challenges faced in socio-spatial dynamics present an excellent case in the study of cities, especially of the Asia–Pacific region. This profile outlines Seoul’s historical development, recent changes and contemporary conditions (in terms of its territory, economy, land and housing market, urbanisation policy, infrastructure development, social impact and culture), metropolitan planning, and future development. Ó 2011 Elsevier Ltd. All rights reserved. Historical development A significant year in Seoul’s history is 1394 during which Seoul, by the name of Han Yang, was chosen as the new capital of the Chosun (or Joseon) Dynasty (Kim, 2009: p. 194). The first 10 years of Seoul as a capital city were characterised by uncertainty about its status as the capital,...
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...PTY LTD SYDNEY |MELBOURNE Page 1 of 60 MacroPlan Australia Setting New Standards + Contact Information PROJECT DIRECTOR Con Tsotsoros (Director, Spatial Planning) MELBOURNE SYDNEY Fairfax House Level 5, 19-31 Pitt Street, Sydney, NSW. 2000 t. 02 9252 1199 f. 02 9241 6002 REPORT CONTACT Jason Black (Associate Director, Spatial Planning) MELBOURNE MELBOURNE Level 4, 107-109 Flinders Lane, Melbourne, Vic. 3000 t. 03 9663 6826 f. 03 9663 2896 e. info@macroplan.com.au w. www.macroplan.com.au Signed+ …………………………………….……. Dated: 26 October 2006 + This document has been reviewed by the Director of the Spatial Planning Group, MacroPlan Australia. This document is for discussion purposes only unless signed and dated by the person(s) identified. Disclaimer © MacroPlan Australia Pty Ltd All Rights Reserved. No part of this document may be reproduced, transmitted, stored in a retrieval system, or translated into any language in any form by any means without the written permission of MacroPlan Australia Pty Ltd. Intellectual Property Rights All Rights Reserved. All methods, processes, commercial proposals and other contents described in this document are the confidential intellectual property of MacroPlan Australia Pty Ltd and may not be used or disclosed to any party without the written permission of MacroPlan Australia Pty Ltd. City of Whitehorse Page 2 of 60 MacroPlan Australia Setting New Standards + Contents 1 2 Executive Summary---------...
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...Discuss the role of leaders and leadership in serving as effective change agents. Abstract Change has an important place in the study of organizational life. Whether a corporate giant or a small start-up, every organization today faces the challenge to change and adapt, either as a response to the external environment or simply a deliberate internal procedure to re-look at business operations to maintain its viability. Generally, people are usually inclined to defend the status-quo and resist change for a multitude of reasons ranging from a straightforward intellectual disagreement to deep-seated psychological factors. The degree of skepticism and resistance to change from employees make implementation difficult and their counter-productive behaviors tend to jeopardise the success of the change process and thus the intended objectives. Successfully reducing resistance and motivating employees through the transition is vital in organizational change efforts. Salient factors from literature reviews in enabling organizational change are presented and the need of leadership and role of leaders as effective change agents is discussed in this essay. Successful organisational change is about the interplay of all organizational elements such as human resources, systems and technologies. Good leaders and leadership skills have been identified as pivotal to garnering support of people in championing change initiatives that steer organisations...
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...The fourteenth edition of Purchasing and Supply Management focuses on decision making throughout the supply chain. Based on the conviction that supply managers, in concert with suppliers and distributors, have to contribute to organizational goals and strategies, this edition continues to focus on how to make that mission a reality. Fourteenth Edition Highlights of the Fourteenth Edition: More than 40 real-life supply chain cases afford the opportunity to apply of the acquisition process. Criteria for supply decisions have been organized into three categories: (1) strategic, (2) operational, and (3) additional. In this third category, new factors such as balance sheet and income statement considerations, dimensions of risk, and environmental and social considerations are considered. Visit the text’s Online Learning Center at www.mhhe.com/Johnson14e Michiel R. Leenders, D.B.A., PMAC Fellow Professor of Purchasing Management Emeritus Richard Ivey School of Business The University of Western Ontario Anna E. Flynn, Ph.D., C.P.M. Formerly Clinical Associate Professor Supply Chain Management Thunderbird School of Global Management Formerly Associate Professor Institute for Supply Management TM Johnson Leenders Flynn Purchasing and Supply Management Johnson Leenders Flynn MD DALIM #1093963 06/05/10 BLUE GREEN P. Fraser Johnson, Ph.D. Leenders Purchasing Management Association of Canada Chair Associate Professor, Operations Management ...
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...The fourteenth edition of Purchasing and Supply Management focuses on decision making throughout the supply chain. Based on the conviction that supply managers, in concert with suppliers and distributors, have to contribute to organizational goals and strategies, this edition continues to focus on how to make that mission a reality. Fourteenth Edition Highlights of the Fourteenth Edition: More than 40 real-life supply chain cases afford the opportunity to apply of the acquisition process. Criteria for supply decisions have been organized into three categories: (1) strategic, (2) operational, and (3) additional. In this third category, new factors such as balance sheet and income statement considerations, dimensions of risk, and environmental and social considerations are considered. Visit the text’s Online Learning Center at www.mhhe.com/Johnson14e Michiel R. Leenders, D.B.A., PMAC Fellow Professor of Purchasing Management Emeritus Richard Ivey School of Business The University of Western Ontario Anna E. Flynn, Ph.D., C.P.M. Formerly Clinical Associate Professor Supply Chain Management Thunderbird School of Global Management Formerly Associate Professor Institute for Supply Management TM Johnson Leenders Flynn Purchasing and Supply Management Johnson Leenders Flynn MD DALIM #1093963 06/05/10 BLUE GREEN P. Fraser Johnson, Ph.D. Leenders Purchasing Management Association of Canada Chair Associate Professor, Operations Management ...
Words: 188430 - Pages: 754