...CASH DIVIDENDS - Comp that do pay cash dividends usually have a policy that is eithet stated or implicitly known by the investment community. - Payout ratio : ratio if cash dividends to earnings ; cash dividends divided by earnings per share. -if dollar amt of dividend us stable, payout ratio will fluctuate w fluctuation in earnings. -stability un dividends: amt of earnings retained varues each year and that mgmt has decided to maintain a stable dividend at the expense of stable increases in retained earnings. - foreign firms pay cash dividends semi annually/ annually - fluctuations un echange rates imply that the amt of the divident recrived varies w each payment - sometimes pay with extras - appropriate sa cyclical industry bc earnings fluctuate and the firm may be hard pressed to maintain higher level of reg quarterly dividends. -with extras, firm maintains a...
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...IDENTITY THEFT Fraud- intentional deception made for personal gain or to damage another individual. Fraud is a crime and a civil law violation. (1) Fraud affects individuals, businesses and the economy as a whole. Every year millions of dollars are lost due to activities of scammers using countless illegal techniques to achieve their goals. As hard as people work to make money and as difficult as it is to save it, the last thing they want to do is lose any of it through fraud. Financial fraud is the number one consumer complaint, and the biggest danger all the people face nowadays is identity theft, one of the most pervasive and insidious crimes. Identity theft occurs when someone assumes some or all of your identity to engage in criminal behavior. The first case of identity theft is described in the Bible when Jacob covered his hands and neck with goat skin in order to trick his father into giving him a blessing of a firstborn, in order to acquire all the property and livestock his father owned. In early American history, identity theft was focused on voters’ registration and ballot stuffing. Then in1930’s, brought 21’st amendment to the United States Constitution brought the new law that repealed prohibition. Alcohol was legal again, but drinking age was determined by individual state, until 1984 when US Congress passed the National Minimum Drinking Age Act. Between these times worst crime committed was underage drinking using fake ID. Usage of assumed name and identification...
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...TR i-4 LEMBAGA PIAWAIAN PERAKAUNAN MALAYSIA MALAYSIAN ACCOUNTING STANDARDS BOARD Technical Release i-4 Shariah Compliant Sale Contracts © Malaysian Accounting Standards Board 2010 1 TR i-4 This Technical Release (TR) contains material in which the International Accounting Standards Committee Foundation (IASCF) holds copyright and which has been reproduced in this Statement with the permission of IASCF. Copyright in the International Financial Reporting Standards (including Interpretations), International Accounting Standards Board (IASB) Exposure Drafts, and other IASB publications belong to IASCF. All rights are reserved. No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means without the prior permission in writing to MASB or as may be expressly permitted by law or under terms agreed with the appropriate reprographics rights organisation. No part of the materials incorporated in this publication, the copyright of which is held by IASCF, may be reproduced, stored in a retrieval system or transmitted in any form or by any means without the prior permission in writing to IASCF or as may be expressly permitted by law or under terms agreed with the appropriate reprographics rights organisation. TR i-4 Shariah Compliant Sale Contracts is issued by the MASB in respect of its application in Malaysia. 2 TR i-4 CONTENTS paragraphs INTRODUCTION IN1–IN6 MASB TECHNICAL RELEASE i-4 SHARIAH COMPLIANT...
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...Banking Sector Module NATIONAL STOCK EXCHANGE OF INDIA LIMITED Test Details: Sr. No. Name of Module Fees (Rs.) Test Duration (in minutes) 120 120 120 120 120 120 105 105 120 120 120 120 120 120 120 120 120 No. of Questions Maximum Marks Pass Marks (%) 50 50 50 50 50 50 60 50 60 60 60 60 60 60 60 60 50 Certificate Validity 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Financial Markets: A Beginners’ Module * Mutual Funds : A Beginners' Module Currency Derivatives: A Beginner’s Module Equity Derivatives: A Beginner’s Module Interest Rate Derivatives: A Beginner’s Module Commercial Banking in India: A Beginner’s Module Securities Market (Basic) Module Capital Market (Dealers) Module * Derivatives Market (Dealers) Module * FIMMDA-NSE Debt Market (Basic) Module Investment Analysis and Portfolio Management Module Fundamental Analysis Module Banking Sector Module Insurance Module Macroeconomics for Financial Markets Module NISM-Series-I: Currency Derivatives Certification Examination NISM-Series-II-A: Registrars to an Issue and Share Transfer Agents – Corporate Certification Examination NISM-Series-II-B: Registrars to an Issue and Share Transfer Agents – Mutual Fund Certification Examination NISM-Series-IV: Interest Rate Derivatives Certification Examination NISM-Series-V-A: Mutual Fund Distributors Certification Examination * NISM-Series-VI: Depository Operations Certification Examination NISM Series VII: Securities Operations and Risk Management Certification Examination Certified...
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...Sir Richard Branson’s setbacks: from Virgin Cola to Virgin Brides The demise of the domestic carrier Little Red joins a string of the entrepreneur’s failures from makeup to bridalwear to alcohol • Virgin Atlantic axes Little Red * Share * * * inShare0 * Email * ------------------------------------------------- * ------------------------------------------------- Gwyn Topham, transport correspondent * ------------------------------------------------- The Guardian, Monday 6 October 2014 18.19 BST Sir Richard Branson hands out free cans of Virgin Cola in downtown Tokyo. Sales of the brand lost fizz against the might of Coca-Cola and Pepsi.Photograph: EPA Sir Richard Branson has made a fortune from a string of business ventures that bear his signature brand, including Virgin Trains and Virgin Media. But Little Red joins a series of failures that have seen Branson fail to break into lucrative markets including soft drinks and alcohol. Virgin Cola Launched in 1994, Virgin Cola was initially available only on Virgin planes and in Virgin cinemas before Branson sought wider distribution. “It tasted better than Coke. For one wonderful year we had the dream of Virgin Cola being the brand on everyone’s lips.” Instead, Branson claimed, “swat teams and bagfuls of money” sent from Coke’s Atlanta headquarters gobbled up his drink, whose market share peaked at 0.5% in the three years it was on sale in the US. In 2012, the UK producer went bust and no one else...
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...side by side and clear up and helping me complete my training. Thank to credit officer of the credit department at Vietinbank Mien Trung agency always introduce me during the time I training. Because my knowledge is limits so that I can not avoid the mistake, so that I want to hope the teacher will receive the opinion of the lecturer aim to my report is perfectly. Finally I wish the teacher in Faculty of Banking and Finance always have a good health, believe to can introduce and continuosly teach to next generations. Sincerely Ho Chi Minh city, March in 2014 Student Signature To Ngoc Thanh Phong COMMENTS OF VIETINBANK MIEN TRUNG AGENCY Ho Chi Minh city, ......, March , 2014 COMMENTS OF LECTURER Ho Chi Minh city, ......, March , 2014 Signature COMMENTS OF THE PRESENTATION LECTURER Ho Chi Minh city, ......, March , 2014 Signature CONTENTS LIST OF TABLES, PICTURES AND CHARTS 06 ABBREVIATION 07 ABSTRACT 08 Chapter 1: LITERATURE REVIEW AND CONCERN PROBLEMS 09 1.1. Overview bad debt and credit risk 09 1.2.1. Bad debt and credit risk 11 1.2.2. Consequences of bad debt for the banks’...
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...The PRESIDENT Dr. H. R. Subramanya VICE PRESIDENT Pravakar Mohanty MEMBERS Dr. Sanjiban Bandyopadhyay, A. S. Durga Prasad, M. Gopalakrishnan, K. G. Goyal, D. V. Joshi, V. C. Kothari, Bibhabananda Majumder, B. M. Sharma, Rakesh Singh, Chandra Wadhwa, Dr. D. Jagannathan, N. K. Prasad, B. C. Malu, S.G.Y.Narayanan SECRETARY Dr. Debasis Bagchi DIRECTORS Examinations Chandana Bose cbicwai@vsnl.net Studies Swapan Dey sdicwai@vsnl.net Technical A. P. Kar icwai@vsnl.com Administration & Finance R. N. Pal rnicwai@vsnl.net Research & Journal Siddhartha Sen ssicwai@vsnl.net EDITOR Siddhartha Sen ssicwai@vsnl.net Editorial Office & Headquarters 12, Sudder Street, Kolkata-700 016 Phone : 2252-1031, 2252-1034, 2252-1035, 2252-1602, 2252-1492 Gram : STANDCOST, website : www.myicwai.com/www.icwai.org Membership Deptt. : kbicwai@vsnl.net Fax No. : 91-33-22527993/2252-1026 Delhi Office ICWAI Bhawan 3, Institutional Area, Lodi Road New Delhi-110003 Phone : 24631532, 24618645, 24643273, 24622156 Gram : STANDCOST, Fax : 91-11-24622156, 24631532, 24618645 E-mail : icwai@vsnl.com E-mail CEP : icwaiprgm@vsnl.net.in E-mail Journal Dept. : icwaijournal@hotmail.com « Official Organ of The Institute of Cost and Works Accountants of India Management Accountant Executive Digest Book Scan For Attention of Members For Attention of Practising Members Region & Chapter News Volume 40 No. 5 May 2005 Editorial & Communique Editorial : The miracle of free trade 341 ......................................
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...financial institutions. It is observed that higher the degree of financial development in a country, the wider will be the availability of financial services. A developed financial system offers higher returns with less risk. In this paper it is attempted to collect main components of financial development including Banks, Stock markets, insurance companies and bond markets for 41 economies during the period of 1988 to 2009. The method of principal component is utilized to extract a single financial development index out of them. Principal component analysis is a modern tool of data analysis. The main aim to apply principal component to achieve a meaningful index out of complex and multidimensional elements of financial development and to re-express the data with minimum noise and maximum extract, so that a single measure of financial development can be achieved. This index can be used to assess the financial strength of an economy and can be related to growth further. Key Words: Financial Development Index, Principal Component Analysis 1. Introduction Financial development can be defined as the policies, factors, and the...
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...A STRATEGIC ANALYSIS OF A FACILITY SUPPLY DISTRIBUTOR IN BRITISH COLUMBIA by Derek Brooks B.A., Simon Fraser University, 1993 PROJECT SUBMITTED IN PARTIAL FULFILLMENT OF THE REQUIREMENTS FOR THE DEGREE OF MASTER OF BUSINESS ADMINISTRATION In the Executive Masters of Business Program of the Faculty of Business Administration ©Derek Brooks, 2014 SIMON FRASER UNIVERSITY Spring 2014 All rights reserved. However in accordance with the Copyright Act of Canada, this work, may be reproduced, without authorization, under the conditions for Fair Dealing. Therefore, limited reproduction of this work for the purposes of private study, research, criticism, review and news reporting is likely to be in accordance with the law, Particularly if cited appropriately. APPROVAL Name: Degree: Title of Project: Derek Brooks Master of Business Administration A Strategic Analysis of a Facility Supply Distributor in British Columbia Supervisory Committee: _____________________________________ Dr. Aidan Vining Senior Supervisor CNABS Professor of Business and Government Relations & Area Coordinator, Strategy. _______________________________________ Dr. Andrew von Nordenflycht Second Reader Associate Professor Date Approved: _______________________________________ i ABSTRACT This paper presents a business level strategic analysis of RST Corporation’s facility supply division, in British Columbia Canada. The facility supply industry is in decline. Firms find it increasingly...
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...Autumns Internship Project KPMG Strategic and commercial Intelligence Department Inverting the Pyramid: Inclusion in the Financial Services Industry Final Project Report 19/11/2010 Submitted By: Hufriya Kavarana PGP-09-031 S.P. Jain Institute of Management and Research, Mumbai Inverting the Pyramid: Inclusion in the Financial Services Industry 2 | P a g e Table of Contents Preface .............................................................................................................................................. 3 Acknowledgement ............................................................................................................................ 4 Executive summary.......................................................................................................................... 5 Overview .......................................................................................................................................... 7 Components of financial inclusion—what is being measured? ..................................................... 8 Introduction ...................................................................................................................................... 9 Indian Scenario ............................................................................................................................... 13 Magnitude and Spread of Financial Exclusion ................................................................
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...In-Plant Training Report 2nd Semester (BCCT) Brandix College in clothing Technology and Management(dip 16) K.A. Vidun S. Piyasumana 2 INTRODUCTION I’m a student of Brandix College who is studying College Diploma in Textile Technology & Management where my name is K.A.Vidun S. Piyasumana. This is the Report of my second semester of my In-Plant Training program. This In-Plant training will let the diploma batch students to join to different Factories and study the whole process. Since the students are beginners to the field, BCCT provided us a guide line to adjust to this environment and continue that studying with the aid of a Guide Line. As I requested some Factories and as the College appointed me, I had to start my InPlant Training in Brandix Green Plant Seeduwa. Commencing on 14th February 2013 I started the Industrial Training for the College Diploma in Clothing Technology & Management Course under the influence and Coordination by Mr. Dinesh Sampath (HR Assistant of Brandix Casualwear Seeduwa) with so many supports & advisers. Initially after walking throughout the factory, I was introduced and guided to each section to study their process, and collect information under the influence of the department chief or Incharge and also from the Minor Staff. Most of the time I had to subject myself for self study, grab the knowledge by walking to the machine Operators and the staff and also be practical in some operations to get the real idea. So therefore...
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...CANADIAN TIRE CORPORATION, LIMITED 2012 Annual Information Form February 21, 2013 ANNUAL INFORMATION FORM CANADIAN TIRE CORPORATION, LIMITED TABLE OF CONTENTS 1. 2. Corporate Structure Description of the Business 2.1 Retail Business 2.2 Financial Services Business 2.3 Seasonality of the Business 2.4 Intangible Properties 2.5 Economic Dependence 2.6 Lending 2.7 Financing of the Business 2.8 Risk Factors 2.9 Employees 2.10 Social and Environmental Policies General Development of the Business 3.1 Retail Business Developments 3.2 Financial Services Business Developments 3.3 Other Business Developments Capital Structure 4.1 Description of Capital Structure 4.2 Market for Securities Dividends Security Ratings Transfer Agents and Registrars Directors and Officers Interests of Experts 1 1 2 10 11 12 12 13 13 13 15 15 16 16 21 21 23 23 24 25 26 27 27 32 32 33 i 3. 4. 5. 6. 7. 8. 9. 10. Legal Proceedings and Regulatory Actions 11. Additional Information ANNEX A – Audit Committee Mandate and Charter Certain brands mentioned in this report are the trade-marks of Canadian Tire Corporation, Limited, Mark’s Work Wearhouse Ltd., FGL Sports Ltd. or used under license. Others are the property of their respective owners. CAUTIONARY NOTE REGARDING FORWARD LOOKING INFORMATION This Annual Information Form, and the documents incorporated by reference herein, contain forward-looking information that reflects management’s current expectations related to matters such as future...
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...Letter of transmittal Dear Mr. Siegfried Russwurm, Enclosed is the report you that two plans to solve the dilemma which Siemens faced in China market. Siemens attempted to increased market share in China market through bribe. However, it suffered serious challenged and shocked. Overall revenue and corporate image were significantly fall. Decision level should consider to establish the corporate social responsibility in order to enhance the company image and employee morale. Here is the second plan to report you that CEO should change leadership style to transformational leadership, it is able to improve organisational productivity and enhance organisational development capabilities. Finally, I would like to thank you for the opportunity this report gave me to provides the new leadership strategies for Siemens, and to develop my research skills, which will be invaluable for future projects. Regards, Chun-Chang, Tseng Executive Summary This report provides a described about the negative impact from the wrong leadership decision-made in Siemens. It provides two plans to solved the scenario and discuss how to access the two plans. Methods of solved the scenario are establishment corporate social responsibility and changed the leadership style to transformational leadership. Both the plans are able to improve the worst situations. Results of case analysed show that to help organisation transform reforming is an important direction for the company...
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...436_XSS_FM.qxd 4/20/07 1:18 PM Page ii 443_Disaster_Rec_FM.qxd 5/25/07 3:07 PM Page i Visit us at w w w. s y n g r e s s . c o m Syngress is committed to publishing high-quality books for IT Professionals and delivering those books in media and formats that fit the demands of our customers. We are also committed to extending the utility of the book you purchase via additional materials available from our Web site. SOLUTIONS WEB SITE To register your book, visit www.syngress.com/solutions. Once registered, you can access our solutions@syngress.com Web pages. There you may find an assortment of valueadded features such as free e-books related to the topic of this book, URLs of related Web sites, FAQs from the book, corrections, and any updates from the author(s). ULTIMATE CDs Our Ultimate CD product line offers our readers budget-conscious compilations of some of our best-selling backlist titles in Adobe PDF form. These CDs are the perfect way to extend your reference library on key topics pertaining to your area of expertise, including Cisco Engineering, Microsoft Windows System Administration, CyberCrime Investigation, Open Source Security, and Firewall Configuration, to name a few. DOWNLOADABLE E-BOOKS For readers who can’t wait for hard copy, we offer most of our titles in downloadable Adobe PDF form. These e-books are often available weeks before hard copies, and are priced affordably. SYNGRESS OUTLET Our outlet store at syngress...
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...Policy No.: Approval Date: November 2000 The University of British Columbia Board of Governors 83 Last Revision: June 2005 Responsible Executive: Vice-President, Academic and Provost Vice-President, Learning & Research (UBC Okanagan) Vice-President, Administration and Finance Title: Travel and Related Expenses Background & Purposes: Travel is a necessary component in the gathering and dissemination of information and knowledge. The purpose of this policy is to facilitate travel in support of the University’s mission while maintaining controls for accountability. 1. General 1.1. This policy applies to travel expenses paid from all University administered funds, including those from grants and contracts. The University will reimburse the cost of authorized travel expenses incurred by members of faculty and staff and, in special cases, students or other persons, provided that: 1.2.1. the traveller was travelling on University business, or in support of the University’s mission; and 1.2.2. the traveller had advance authority to incur travel expenses (for example, through recognition of travel in a grant budget); and 1.2.3. the expenses are reasonable, appropriately documented, and comply with University policies and procedures, or the policies and procedures of a granting agency or funding contract; and 1.2.4. the expenses are approved for reimbursement by at least one administrative level higher than the person claiming reimbursement. 1.3. Travel supported...
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