...MATTHIAS HILD* The Google IPO initial public offerings (IPOs) since Netscape's public offering in 1995.' Bullish investors believed Google could set off a string of successful IPOs and put an end to a fouryear lull in technology offerings. 2 Executives at Google faced several questions in the following months, beginning with whether or not to sell shares to the public market.' If they made the decision to take the company public, what options did Google have for selling those shares? Was the traditional form of book-building through an investment bank necessarily the best course of action? As large investment banks were courting Google's potentially enormous business, management had to evaluate the different options available for a company ready to move forward. Ultimately, Google chose to sell its stock through W.R. Hambrecht + Co.'s OpenIPO, which was modeled on auction-based offering formats in France, Japan and elsewhere. In 2004, Hambrecht's track record of success was mixed at best and even today the future of this IPO format in the United States is far from certain. IN THE SPRING OF 2004, GOOGLE WAS ONE OF THE MOST TALKED-ABOUT I. HISTORY AND BUSINESS MODEL In 1995, Larry Page, 24, and Sergey Brin, 23, first met as Stanford University computer science graduate students.4 Their company Web site describes that first encounter as a clash of personalities that eventually led to their now-famous creative solution for retrieving relevant information from large sets of data...
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...Arthur Andersen LLP and from the Departments of Accounting at Grand Valley State University and Michigan State University. The REA Accounting Model: Intellectual Heritage and Prospects for Progress ABSTRACT: Researchers often equate database accounting models in general and the Resources-Events-Agents (REA) accounting model in particular with events accounting as proposed by Sorter (1969). In fact, REA accounting, database accounting, and events accounting are very different. Because REA accounting has become a popular topic in AIS research, it is important to agree on exactly what is meant by certain ideas, both in concept and in historical origin. This article clarifies the intellectual heritage of the REA accounting model and highlights the differences between the terms events accounting, database accounting, semantically-modeled accounting, and REA accounting. It also discusses potentially productive directions for AIS research. Key words: REA accounting, events accounting, database accounting, semantically modeled accounting, accounting models, accounting...
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...Asia Pacific Equity Research 25 February 2005 Australian Mortgage Industry Volume 1 A Lot of Fat ! JPMorgan Australian Banks Team Brian Johnson (61-2) 9220-1605 brian.d.johnson@jpmorgan.com Richard Wiles (612) 9220 1525 richard.e.wiles@jpmorgan.com Ed Henning (61-2) 9220-1933 ed.a.henning@jpmorgan.com Fujitsu Australia Team Martin North (61-2) 9293-0617 martin.north@au.fujitsu.com Tom Dissing (61-2) 9293-0423 tom.dissing@au.fujitsu.com This report is the result of a joint effort between Fujitsu Australia and JPMorgan, focusing on developments in the Australian mortgage industry. We use the Fujitsu Mortgage Market and Yield Improvement Modelling. See page 30 for analyst certification and important disclosures, including investment banking relationships. JPMorgan does and seeks to do business with companies covered in its research reports. As a result, investors should be aware that the firm may have a conflict of interest that could affect the objectivity of this report. Investors should consider this report as only a single factor in making their investment decision. Brian Johnson (61-2) 9220-1605 brian.d.johnson@jpmorgan.com Asia Pacific Equity Research 25 February 2005 Table of Contents Executive Summary .................................................................3 Industry Overview ....................................................................5 Mortgage Brokers................................................................
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...ork2012 - 2013 Catalog A Message from the President “Sullivan University is truly a unique and student success focused institution.” I have shared that statement with numerous groups and it simply summarizes my basic philosophy of what Sullivan is all about. When I say that Sullivan is “student success focused,” I feel as President that I owe a definition of this statement to all who are considering Sullivan University. First, Sullivan is unique among institutions of higher education with its innovative, career-first curriculum. You can earn a career diploma or certificate in a year or less and then accept employment while still being able to complete your associate, bachelor’s, master’s or doctoral degree by attending during the day, evenings, weekends, or online. Business and industry do not expand or hire new employees only in May or June each year. Yet most institutions of higher education operate on a nine-month school year with almost everyone graduating in May. We remained focused on your success and education, and continue to offer our students the opportunity to begin classes or to graduate four times a year with our flexible, year-round full-time schedule of classes. If you really want to attend a school where your needs (your real needs) come first, consider Sullivan University. I believe we can help you exceed your expectations. Since words cannot fully describe the atmosphere at Sullivan University, please accept my personal invitation to visit and experience...
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...Dream Dare Win www.jeywin.com Annual Report 2007-08 Ministry of Finance Government of India Dream Dare Win 1 www.jeywin.com Dream Dare Win www.jeywin.com FOR PUBLIC CONTACT PURPOSE: Ministry of Finance Department of Economic Affairs North Block, New Delhi - 110 001 Phones: 23095120, 23092453 Website: http://www.finmin.nic.in/the_ministry/dept_eco_affairs/index.html Department of Expenditure North Block New Delhi - 110 001 Phones: 23095661, 23095613 Website: http://www.finmin.nic.in/the_ministry/dept_expenditure/index.html Department of Revenue North Block New Delhi - 110 001 Phones: 23095384, 23095385 Website: http://www.finmin.nic.in/the_ministry/dept_revenue/index.html Department of Disinvestment Block 11 & 14, CGO Complex Lodhi Road, New Delhi -110 003 Phones: 24368528, 24368523, 24368044 Website: http://www.divest.nic.in Department of Financial Services Jeevan Deep Building, Parliament Street, New Delhi 110 001 Phones: 23748721, 23748734 Website: http://www.finmin.nic.in Dream Dare Win 2 www.jeywin.com Dream Dare Win www.jeywin.com Contents Paragraph No. INTRODUCTION Page No. 1 CHAPTER - I Department of Economic Affairs 9 Economic Division 1 11 Budget Division 2 12 Capital Markets Division 3 15 Infrastructure Division 4 19 Fund Bank Division (including UN Branch) 5 23 Foreign Trade Division 6 26 Aid Accounts & Audit Division ...
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...Annual Report 2014-15 Infosys Annual Report 2014-15 Narayana Murthy A tribute to our founders Nandan M. Nilekani S. Gopalakrishnan K. Dinesh The year 2014 was a milestone in our Company's history, when we bid farewell to three of our founders who held executive positions in the Company during the year – Narayana Murthy, S. Gopalakrishnan and S. D. Shibulal. Narayana Murthy stepped down as the Chairman of the Board on October 10, 2014. His vision, leadership and guidance have been an inspiration to Infosys, the Indian IT industry and an entire generation of technology entrepreneurs. He propelled the Company into accomplishing many firsts and in setting industry benchmarks on several fronts. He espoused the highest level of corporate governance standards that have defined Infosys over the years and made us a globally respected corporation. Between June 2013 and October 2014, he guided the Company through a period of stabilization and leadership transition. S. Gopalakrishnan stepped down as Vice Chairman of the Board on October 10, 2014. Kris, as he is popularly known, served the Company in several capacities over the last 33 years. As the Chief Executive Officer between 2007 and 2011, he steered the Company at a time when the world was faced with economic crises. Ranked as a global thought leader, Kris has led the technological evolution of the Company. S. D. Shibulal stepped down as the Company's Chief Executive Officer on July...
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...Strength. Momentum. Connectivity. 2011 ANNUAL REPORT BUILDING A BANK OF GLOBAL QUALITY WITH A REGIONAL FOCUS WHO WE ARE AND WHERE WE OPERATE OUR PROGRESS ANZ‘s ANZ‘s history of expansion and growth stretches over 175 years. We have a strong franchise in Retail, Commercial and Institutional banking in our home markets of Australia and New Zealand and we have been operating in Asia Pacific for more than 30 years. ANZ ANZ is the only Australian bank with a clearly articulated strategy to take advantage of Australia and New Zealand’s geographic, business and and cultural linkages with Asia, the fastest growing region in the world. Today, ANZ operates in 32 markets globally. We are the third largest bank in Australia, the largest banking group in New Zealand and the Pacifi Pacific, and among the top 50 banks in the world. OUR SUPER REGIONAL STRATEGY We We articulated our super regional strategy in late 2007. The rationale behind our strategy is simple – to deliver shareholders long-term growth and differentiated returns through connectivity with the growth markets of Asia – returns we do not believe to be available through a domestic-only strategy. Our aspiration is for Asia Pacific, Europe & America sourced revenues to drive drive between 25 and 30% of Group earnings by the end of 2017. Connectivity Connectivity is at the heart of ANZ’s strategy by being part of the growth within Asia and supporting the increasing trade, investment ...
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...More Than a Numbers Game A Brief Histor y of Accounting Thomas A. King John Wiley & Sons, Inc. More Than a Numbers Game More Than a Numbers Game A Brief Histor y of Accounting Thomas A. King John Wiley & Sons, Inc. Copyright © 2006 by Thomas A. King. All rights reserved. Published by John Wiley & Sons, Inc., Hoboken, New Jersey. Published simultaneously in Canada. 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, scanning, or otherwise, except as permitted under Section 107 or 108 of the 1976 United States Copyright Act, without either the prior written permission of the Publisher, or authorization through payment of the appropriate per-copy fee to the Copyright Clearance Center, Inc., 222 Rosewood Drive, Danvers, MA 01923, (978) 750-8400, fax (978) 646-8600, or on the web at www.copyright.com. Requests to the Publisher for permission should be addressed to the Permissions Department, John Wiley & Sons, Inc., 111 River Street, Hoboken, NJ 07030, (201) 748-6011, fax (201) 748-6008, or online at http://www.wiley.com/go/permissions. Limit of Liability/Disclaimer of Warranty: While the publisher and author have used their best efforts in preparing this book, they make no representations or warranties with respect to the accuracy or completeness of the contents of this book and specifically disclaim any implied warranties of merchantability...
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...Second career Self-employment and becoming an entrepreneur as a second career for dependent employees The responsibility for the contents of this report lies with EIM. Quoting numbers or text in papers, essays and books is permitted only when the source is clearly mentioned. No part of this publication may be copied and/or published in any form or by any means, or stored in a retrieval system, without the prior written permission of EIM. EIM does not accept responsibility for printing errors and/or other imperfections. Contents 1 Theoretical framework 7 1.1 Introduction 7 1.2 The transition process: Heuristical tool 8 1.3 Differences between start-ups: Dependent employee versus other types 10 1.4 Demarcation 11 1.5 Contents of the report 12 2 Entrepreneurship in the EU 15 2.1 Facts and figures 15 2.2 Entrepreneurs in the EU 20 2.3 Previous experience of starting entrepreneurs in the EU 24 3 Synthesis 31 3.1 Introduction 31 3.2 Legal definition of self-employed 31 3.3 General requirements related to start-ups 33 3.4 Financing the start-up of a business 34 3.5 Insolvency and seizure procedures 35 3.6 Social security systems in general 35 3.7 Social security: Unemployment 36 3.8 Social security: Sickness 39 3.9 Social security: Disability 40 3.10 Social security: Medical costs 40 3.11 Social security: Old age 41 3.12 Social...
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...Project Management Project and Programme Management Resources for Students Gower have teamed up with a major provider of project management training, ESI International, to bring you a range of project and programme resources to support your learning. Visit www.projectmanagement9.com and: • • • • Download white papers on topics as diverse as the project communication, project leadership, risk management and project troubleshooting. View professional project webinars from some of the leading presenters on project management covering topics such as: risk management, troubled project recovery, portfolio management, business requirements, earned value management, performance-based service contracting. Learn about the qualifications and development available from the PMI, Project Management Institute, the world’s largest non-profit professional association in project management. Link to further resources, professional bodies, news sites and more. These resources are designed to help you develop your learning on project management and start you on the road to professional qualifications or further development, once you have finished your degree or your current qualification. Visit www.projectmanagement9.com Project Management Ninth Edition DENNIS LOCK © Dennis Lock 2007 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...
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...AVIATION TERRORISM Thwarting High-Impact Low-Probability Attacks TERRORISME AÉRIEN Contrecarrer des attaques improbables à impacts élevés A Thesis Submitted to the Division of Graduate Studies of the Royal Military College of Canada by Jacques Duchesneau, C.M., C.Q., C.D. In Partial Fulfillment of the Requirements for the Degree of Doctor of Philosophy April 2015 ©Jacques Duchesneau © This thesis may be used within the Department of National Defence but copyright for open publication remains the property of the author. ROYAL MILITARY COLLEGE OF CANADA COLLÈGE MILITAIRE ROYAL DU CANADA DIVISION OF GRADUATE STUDIES AND RESEARCH DIVISION DES ÉTUDES SUPÉRIEURES ET DE LA RECHERCHE This is to certify that the thesis prepared by / Ceci certifie que la thèse rédigée par JACQUES DUCHESNEAU, C.M., C.Q., C.D. AVIATION TERRORISM Thwarting High-Impact Low-Probability Attacks complies with the Royal Military College of Canada regulations and that it meets the accepted standards of the Graduate School with respect to quality, and, in the case of a doctoral thesis, originality, / satisfait aux règlements du Collège militaire royal du Canada et qu'elle respecte les normes acceptées par la Faculté des études supérieures quant à la qualité et, dans le cas d'une thèse de doctorat, l'originalité, for the degree of / pour le diplôme de PHILOSOPHIÆ DOCTOR IN WAR STUDIES Signed by the final examining committee: / Signé par les membres du comité examinateur...
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...Emory University | Internetworking Technology Handbook | [Type the document subtitle] | | SAVIOUR EMMANUEL UDOBONG | [Pick the date] | [Type the abstract of the document here. The abstract is typically a short summary of the contents of the document. Type the abstract of the document here. The abstract is typically a short summary of the contents of the document.] | Internetworking Basics An internetwork is a collection of individual networks, connected by intermediate networking devices, that functions as a single large network. Internetworking refers to the industry, products, and procedures that meet the challenge of creating and administering internetworks. The following articles provide information about internetworking basics: * Internetworking Basics * Introduction to LAN Protocols * Introduction to WAN Technologies * Bridging and Switching Basics * Routing Basics * Network Management Basics * Open System Interconnection Protocols LAN Technologies A LAN is a high-speed data network that covers a relatively small geographic area. It typically connects workstations, personal computers, printers, servers, and other devices. LANs offer computer users many advantages, including shared access to devices and applications, file exchange between connected users, and communication between users via electronic mail and other applications. The following articles provide information different LAN technologies: * Ethernet...
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...relating to employment. This important anthology brings together the thinking of leading philosophers, economists and lawyers on this complex subject. Selected recent articles from the multidisciplinary International Labour Review are assembled for the first time to illuminate questions such as how we should define equality, what equal opportunity means and what statistics tell us about differences between men and women at work, how the family confronts globalization and what is the role of law in achieving equality. There is an examination of policy – to deal with sexual harassment and wage inequality, for example, as well as part-time work, the glass ceiling, social security, and much more. A major reference on the best of current research and analysis on gender roles and work. Martha Fetherolf Loutfi has been Editor-in-Chief of the International Labour Review, a Senior Economist for the Brandt Commission and in the ILO’s Employment and Development Department and an associate professor of economics. She has written books and articles on employment, women, energy, environment, capital flows and foreign aid. Price: 40 Swiss francs WOMEN, GENDER AND WORK 30.11.2002 ILO c.i+iv_WomGend&Work WHAT IS EQUALITY AND HOW DO WE GET THERE ? WOMEN, GENDER WORK Edited by Mar tha Fetherolf Lout f i I N T E R N AT I O N...
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...Time Warner Cable 200 8 A N N U A L R E PO R T Time Warner Cable is the second-largest cable operator in the U.S. and a major provider of communications and entertainment services to homes and businesses. Our technologically advanced, well-clustered operations serve about 14.6 million customers in 28 states, with our largest operations located primarily in five geographic areas: New York State (including New York City), Texas, Ohio, the Carolinas and Southern California (including Los Angeles). Time Warner Cable is built on a foundation of technological innovation and commitment to the communities we call home. VIDEO • Time Warner Cable offers packages of ff cable channels to fit a wide variety of budgets. With Digital Cable, customers have access to more than 200 channels, On Demand, parental controls and optional DVR service. • Time Warner Cable’s Digital Cable is the “Home of Free HD.” Our highdefinition service delivers the best fi HD channels and HD On Demand. • On Demand gives customers thousands of viewing choices instantly, with new movies, shows and sporting events added every day—many in HD. • Start Over® is an Enhanced TV feature that lets viewers restart a program already in progress, at the push of a button, even if they haven’t programmed their DVR. HIGH-SPEED DATA • Road Runner High-Speed Online delivers a blazing-fast Internet connection with speeds up to three times faster than standard DSL packages. • Security Suite comes with every subscription and delivers...
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...INSIDE Wipro in Brief Customer Focus Financial Highlights Chairman's Letter to the Stakeholders CEO's Letter to the Stakeholders CFO's Letter to the Stakeholders Board of Directors Sustainability Highlights 2012-13 Management Discussion & Analysis Directors Report Corporate Governance Report Business Responsibility Report Standalone Financial Statements Consolidated Financial Statements Consolidated Financial Statements under IFRS Glossary 2 4 8 10 12 14 16 22 24 41 55 85 106 147 183 231 This Annual Report is printed on 100% recycled paper as certified by the UK-based National Association of Paper Merchants (NAPM) and France - based Association des Producteurs et des Utilisateurs des papiers et cartons Recycles (APUR). Certain statements in this annual report concerning our future growth prospects are forward-looking statements, which involve a number of risks, and uncertainties that could cause actual results to differ materially from those in such forward-looking statements. The risks and uncertainties relating to these statements include, but are not limited to, risks and uncertainties regarding fluctuations in our earnings, revenue and profits, our ability to generate and manage growth, intense competition in IT services, our ability to maintain our cost advantage, wage increases in India, our ability to attract and retain highly skilled professionals, time and cost overruns on fixed-price, fixed-time frame contracts, client concentration, restrictions on immigration...
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