...more of a headache for companies in the United States. Following the huge accounting scandal at the Enron Corporation, the Sarbanes-Oxley Act was passed to change the compliance behind how companies would report their financials. Being enforced by the Securities and Exchange Commission (SEC), the SOX helps monitor corporate governance, reporting of financial statements, and accounting controls. Recently some more discussions arose concerning SOX at a new corporate social responsibility event called COMMIT!Forum. Questions surrounding if mandated corporate disclosure has done more good than bad was on the for front. At the conference, Sen. Sarbanes referenced the ENRON scandal and how the market fell by trillions of dollars, including job cuts, and retirement savings exhausted. "That was the challenge the Senate Banking Committee faced," Sarbanes said. (Dunn, 2012) The senate Banking Committee was then tasked with identifying key problems in order tackle the areas of need, which included weak corporate governance procedures, inadequate oversight of auditors, and conflicts of interests held by the stock analysts. Mark Calabria, director...
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...Business Process Management Methodology 1 Introduction From Wikipedia, we copy: «A business process is a set of linked activities that create value by transforming an input into a more valuable output. Both input and output can be artifacts and/or information and the transformation can be performed by human actors, machines, or both. There are three types of business processes: 1. Management processes - the processes that govern the operation. Typical management processes include "Corporate Governance" and "Strategic Management". 2. Operational processes - these processes create the primary value stream, they are part of the core business. Typical operational processes are Purchasing, Manufacturing, Marketing, and Sales. 3. Supporting processes - these support the core processes. Examples include Accounting, Recruitment, IT-support. A business process can be decomposed into several sub-processes, which have their own attributes, but also contribute to achieving the goal of the super-process. The analysis of business processes typically includes the mapping of processes and sub-processes down to activity level. Activities are parts of the business process that do not include any decision making and thus are not worth decomposing (although decomposition would be possible), such as "Answer the phone", "produce an invoice".» A business process is a systematic approach of the enterprise, where its activities are examined as revenue generating and value adding transformations of...
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...Corporate Ownership & Control / Volume 2, Issue 2, Winter 2005 РАЗДЕЛ 3 УГОЛОК ПРАКТИКА SECTION 3 PRACTITIONER'S CORNER INVESTORS TRUST AFTER PARMALAT SCANDAL: THE ROLE OF CORPORATE GOVERNANCE Giovanni D’Orio Giovanni D’Orio, Department of Economics and Statistics, University of Calabria – Rende (CS) Italy. Contact: gio.dorio@unical.it 1.1. Introduction The collapse of the Parmalat food empire reveals a troubling aspect about Italian capitalism - the lack of effective financial control over its family-owned companies. But was Parmalat scandal a pure problem of corporate governance or was it simply a “fraud”? Bearle and Means (1932 pg. 6) famously explained: “The separation of ownership from control produces a condition where the interests of owner and of ultimate manager may, and often do, diverge ....”. Is this the case? Were the people who invested in bonds and shares of Parmalat savers, investors or what? Which was the role played in the story by Auditors, CONSOB and Bank of Italy? This paper analyse the current situation of the Italian corporate governance and saving system in a critical view trying to find an explanation to the previous questions. 1.2. Corporate Governance and the legislative decree 19/01/03nr. 6: the alternatives The Italian system of corporate governance does not fit in either of the categories of the well-known distinction between bank-based and stock exchange 102 based systems. Instead, it can be ranked among the ...
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...A PROJECT REPORT ON “USER BUYING BEHAVIOR TOWARDS PERFUME” INTRODUCTION In this research we have survey the product performance and buying behavior of the fragrance of perfumes, which are used by people of all ages. During this research we have interacted with people of all ages who use perfume. After this research we came to know how people perceives these products on the variables like price, fragrance, advertisement, satisfaction, packaging, brand loyalty etc. We also came to know which particular brand of perfume is most preferred by people of different age groups. In this research we have surveyed that how frequently and how much perfume they use, whether they buy small, big or family pack. Trend of ongoing changes in their likings has been shown in the report. In this report we have tried to explain the entire research and facts product wise. Advantages of Marketing research Indicates current Market Trends Marketing Research keep business unit in touch with the current market trends and offer guidance for facing market situation with confidence. Pinpoints deficiencies in Marketing policies Marketing Research pinpoints the deficiencies as regards product, pricing, promotion, etc. it give guidance regarding different of marketing. They include product development, branding, and packaging. Explains customer resistance Marketing Research is useful for finding out customer resistance to company’s products. Remedial measures...
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...COUNCIL OF EUROPE CONSEIL DE L’EUROPE A guide to project management Frank Heyworth European Centre for Modern Languages Centre européen pour les langues vivantes A guide to project management In 1994, upon the initiative of Austria and the Netherlands, with special support from France, eight states founded the European Centre for Modern Languages (ECML) as an Enlarged Partial Agreement of the Council of Europe. It was to become “a forum to discuss and seek solutions to the specific tasks and challenges that face them in the coming years and which will play a decisive role in the process of European integration”. At the time of writing, thirty-two 1 states subscribe to the Partial Agreement. Following a successful initial trial period (1995-1998), the continuation of the activities of the Centre was confirmed by Resolution (98) 11 of the Committee of Ministers. The aim of the Graz Centre is to offer – generally through international workshops, colloquies and research and development networks and other expert meetings – a platform and a meeting place for officials responsible for language policy, specialists in didactics and methodologies, teacher trainers, textbook authors and other multipliers in the area of modern languages. A guide to project management is the fourth in a series of publications edited within the framework of the first medium-term programme of the ECML (20002003). The ECML’s overall role is the implementation of language policies and the promotion...
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...fact of its distribution may form the basis of, or be relied on in connection with, any contract or investment decision in relation thereto. The securities referred to herein have not been registered and will not be registered under the U.S. Securities Act of 1933, as amended (the “Securities Act”), or pursuant to the corresponding regulations in force in the Other Countries, and may not be offered or sold in the United States or to U.S. persons unless such securities are registered under the Securities Act, or an exemption from the registration requirements of the Securities Act is available. The content of this document has a merely informative and provisional nature and is not to be construed as providing investment advice. The statements contained herein have not been independently verified. No representation or warranty, either express or implied, is made as to, and no reliance should be placed on, the fairness, accuracy, completeness, correctness or reliability of the information contained herein. Neither the Company nor any of its representatives...
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...A, THE BRITISH ACADEMY SOMERSET HISTORICAL ESSAYS SOMERSET HISTORICAL ESSAYS By J. Armitage Robinson, D.D, Fellow of the British Academy Dean of Wells 1921 London: Published for the British Academy By Humphrey Milford, Oxford University Press Amen Corner, E.C. PRINTED IN ENGLAND AT THE OXFORD UNIVERSITY PRESS BY FREDERICK HALI, 76$ J 9 2/ PREFACE The writer of these pages makes no claim to be a historian, but he is concerned with the materials which go to the construction of true history. Occasionally he is led to revise the verdicts of historians on the ground of a renewed investigation of some isolated problem, or in the light of fuller information which has but lately become available. He hopes that he has done this with sufficient modesty. As a rule he has avoided direct controversy and has preferred a positive presentation of the revised position. He is well aware that when offered thus silently the corrections he desires to make are less likely to attract immediate attention than if he directly challenged fallacies which shelter under honoured names. But he writes from mere love of the subjects to which he has been drawn by the circumstances of his position and by local patriotism ; and he has experienced more than once the temporary blindness pro- duced by the dust of conflict. On the other hand he asks for criticism, ...
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...Eat, Pray, Love Eat, Pray, Love Eat, Pray, Love Eat, Pray, Love ALSO BY ELIZABETH GILBERT Pilgrims Stern Men The Last American Man Eat, Pray, Love Eat, Pray, Love VIKING Published by the Penguin Group Penguin Group (USA) Inc., 375 Hudson Street, New York, New York 10014, U.S.A. Penguin Group (Canada), 90 Eglinton Avenue East, Suite 700, Toronto, Ontario, Canada M4P 2Y3 (a division of Pearson Penguin Canada Inc.) Penguin Books Ltd, 80 Strand, London WC2R 0RL, England Penguin Ireland, 25 St. Stephen’s Green, Dublin 2, Ireland (a division of Penguin Books Ltd) Penguin Books Australia Ltd, 250 Camberwell Road, Camberwell, Victoria 3124, Australia (a division of Pearson Australia Group Pty Ltd) Penguin Books India Pvt Ltd, 11 Community Centre, Panchsheel Park, New Delhi – 110 017, India Penguin Group (NZ), Cnr Airborne and Rosedale Roads, Albany, Auckland 1310, New Zealand (a division of Pearson New Zealand Ltd) Penguin Books (South Africa) (Pty) Ltd, 24 Sturdee Avenue, Rosebank, Johannesburg 2196, South Africa Penguin Books Ltd, Registered Offices: 80 Strand, London WC2R 0RL, England First published in 2006 by Viking Penguin, a member of Penguin Group (USA) Inc. 1 3 5 7 9 10 8 6 4 2 Copyright © Elizabeth Gilbert, 2006 All rights reserved LIBRARY OF CONGRESS CATALOGING IN PUBLICATION DATA Gilbert, Elizabeth, date. Eat, pray, love: one woman’s search for everything across Italy, India and Indonesia / Elizabeth Gilbert p. cm. ISBN 0-670-03471-1 1. Gilbert, Elizabeth, date—Travel...
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...prEat, Pray, Love Eat, Pray, Love Eat, Pray, Love Eat, Pray, Love ALSO BY ELIZABETH GILBERT Pilgrims Stern Men The Last American Man Eat, Pray, Love Eat, Pray, Love VIKING Published by the Penguin Group Penguin Group (USA) Inc., 375 Hudson Street, New York, New York 10014, U.S.A. Penguin Group (Canada), 90 Eglinton Avenue East, Suite 700, Toronto, Ontario, Canada M4P 2Y3 (a division of Pearson Penguin Canada Inc.) Penguin Books Ltd, 80 Strand, London WC2R 0RL, England Penguin Ireland, 25 St. Stephen’s Green, Dublin 2, Ireland (a division of Penguin Books Ltd) Penguin Books Australia Ltd, 250 Camberwell Road, Camberwell, Victoria 3124, Australia (a division of Pearson Australia Group Pty Ltd) Penguin Books India Pvt Ltd, 11 Community Centre, Panchsheel Park, New Delhi – 110 017, India Penguin Group (NZ), Cnr Airborne and Rosedale Roads, Albany, Auckland 1310, New Zealand (a division of Pearson New Zealand Ltd) Penguin Books (South Africa) (Pty) Ltd, 24 Sturdee Avenue, Rosebank, Johannesburg 2196, South Africa Penguin Books Ltd, Registered Offices: 80 Strand, London WC2R 0RL, England First published in 2006 by Viking Penguin, a member of Penguin Group (USA) Inc. 1 3 5 7 9 10 8 6 4 2 Copyright © Elizabeth Gilbert, 2006 All rights reserved LIBRARY OF CONGRESS CATALOGING IN PUBLICATION DATA Gilbert, Elizabeth, date. Eat, pray, love: one woman’s search for everything across Italy, India and Indonesia / Elizabeth Gilbert p. cm. ISBN 0-670-03471-1 1. Gilbert, Elizabeth, date—Travel...
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...Eat, Pray, Love Eat, Pray, Love Eat, Pray, Love Eat, Pray, Love ALSO BY ELIZABETH GILBERT Pilgrims Stern Men The Last American Man Eat, Pray, Love Eat, Pray, Love VIKING Published by the Penguin Group Penguin Group (USA) Inc., 375 Hudson Street, New York, New York 10014, U.S.A. Penguin Group (Canada), 90 Eglinton Avenue East, Suite 700, Toronto, Ontario, Canada M4P 2Y3 (a division of Pearson Penguin Canada Inc.) Penguin Books Ltd, 80 Strand, London WC2R 0RL, England Penguin Ireland, 25 St. Stephen’s Green, Dublin 2, Ireland (a division of Penguin Books Ltd) Penguin Books Australia Ltd, 250 Camberwell Road, Camberwell, Victoria 3124, Australia (a division of Pearson Australia Group Pty Ltd) Penguin Books India Pvt Ltd, 11 Community Centre, Panchsheel Park, New Delhi – 110 017, India Penguin Group (NZ), Cnr Airborne and Rosedale Roads, Albany, Auckland 1310, New Zealand (a division of Pearson New Zealand Ltd) Penguin Books (South Africa) (Pty) Ltd, 24 Sturdee Avenue, Rosebank, Johannesburg 2196, South Africa Penguin Books Ltd, Registered Offices: 80 Strand, London WC2R 0RL, England First published in 2006 by Viking Penguin, a member of Penguin Group (USA) Inc. 1 3 5 7 9 10 8 6 4 2 Copyright © Elizabeth Gilbert, 2006 All rights reserved LIBRARY OF CONGRESS CATALOGING IN PUBLICATION DATA Gilbert, Elizabeth, date. Eat, pray, love: one woman’s search for everything across Italy, India and Indonesia / Elizabeth Gilbert p. cm. ISBN 0-670-03471-1 ...
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...dissertation is submitted to the University of Cambridge to Fulfil the Requirements for the Degree of Doctor of Philosophy April 2008 Ambrogio Lorenzetti, Effetti del Buon Governo Siena, Palazzo Pubblico Sala dei Nove 1337-1340 Declaration This dissertation is the result of my own work and includes nothing, which is the outcome of work done in collaboration. Chapter 3, “Complexity, TOC and Terrorism”, was presented in an embryonic form at the ISA conference in Chicago, USA, March 2007. Chapter 4, “Organised Crime”, is the further elaboration of a chapter of the same title published in 2007 in the Oxford Handbook on the United Nations Statement of Length The dissertation does not exceed the word limit of 80,000 words Fieldwork Thailand (money laundering); Indonesia and Burma (deforestation); New York (US money supply); Washington DC and Fort Worth, Texas (Organised Crime linked to terrorist funding); Australia (Sydney, (APG) and Canberra (money laundering, South Pacific); and Rome, Italy (Chinese organised crime). Contact Frank.Madsen@cantab.net Abstract Through an analysis of the presence and nature of international monetary flows of non-declared origin and their relation to deviant knowledge, the thesis determines that both terrorism and organised crime are nurtured by a constant trickle from minor sources rather than by large financial transfers;...
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...MEDIEVAL WEAPONS Other Titles in ABC-CLIO’s WEAPONS AND WARFARE SERIES Aircraft Carriers, Paul E. Fontenoy Ancient Weapons, James T. Chambers Artillery, Jeff Kinard Ballistic Missiles, Kev Darling Battleships, Stanley Sandler Cruisers and Battle Cruisers, Eric W. Osborne Destroyers, Eric W. Osborne Helicopters, Stanley S. McGowen Machine Guns, James H. Willbanks Military Aircraft in the Jet Age, Justin D. Murphy Military Aircraft, 1919–1945, Justin D. Murphy Military Aircraft, Origins to 1918, Justin D. Murphy Pistols, Jeff Kinard Rifles, David Westwood Submarines, Paul E. Fontenoy Tanks, Spencer C. Tucker MEDIEVAL WEAPONS AN ILLUSTRATED HISTORY OF THEIR IMPACT Kelly DeVries Robert D. Smith Santa Barbara, California • Denver, Colorado • Oxford, England Copyright 2007 by ABC-CLIO, Inc. All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording, or otherwise, except for the inclusion of brief quotations in a review, without prior permission in writing from the publishers. Library of Congress Cataloging-in-Publication Data DeVries, Kelly, 1956– Medieval weapons : an illustrated history of their impact / Kelly DeVries and Robert D. Smith. p. cm. — (Weapons and warfare series) Includes bibliographical references and index. ISBN-10: 1-85109-526-8 (hard copy : alk. paper) ISBN-10: 1-85109-531-4...
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...500 extraordinary islands G R E E N L A N D Beaufort Sea Baffin Bay vi Da i tra sS t a nm De it Stra rk Hudson Bay Gulf of Alaska Vancouver Portland C A N A D A Calgary Winnipeg Newfoundland Quebec Minneapolis UNITED STATES San Francisco Los Angeles San Diego Phoenix Dallas Ottawa Montreal ChicagoDetroitToronto Boston New York OF AMERICA Philadelphia Washington DC St. Louis Atlanta New Orleans Houston Monterrey NORTH AT L A N T I C OCEAN MEXICO Guadalajara Mexico City Gulf of Mexico Miami Havana CUBA GUATEMALA HONDURAS b e a n Sea EL SALVADOR NICARAGUA Managua BAHAMAS DOMINICAN REPUBLIC JAMAICA San Juan HAITI BELIZE C a r PUERTO RICO ib TRINIDAD & Caracas N TOBAGO A COSTA RICA IA M PANAMA VENEZUELA UYANRINA H GU C U G Medellín A PAC I F I C OCEAN Galapagos Islands COLOMBIA ECUADOR Bogotá Cali S FR EN Belém Recife Lima BR A Z I L PERU La Paz Brasélia Salvador Belo Horizonte Rio de Janeiro ~ Sao Paulo BOLIVIA PARAGUAY CHILE Cordoba Santiago Pôrto Alegre URUGUAY Montevideo Buenos Aires ARGENTINA FALKLAND/MALVINAS ISLANDS South Georgia extraordinary islands 1st Edition 500 By Julie Duchaine, Holly Hughes, Alexis Lipsitz Flippin, and Sylvie Murphy Contents Chapter 1 Beachcomber Islands . . . . . . . . . . . . . . . 1 Aquatic Playgrounds 2 Island Hopping the Turks & Caicos: Barefoot Luxury 12 Life’s a Beach 14 Unvarnished & Unspoiled 21 Sailing...
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