...your face-to-face assignment in the section you’re registered in. * Face-to-face assignments must be typed. * All parts must be completed with demonstrated effort in order to be graded “complete” Face-to-face hand-in #3 Capital Assets Due: Session 3 PART 1 For this part of the Face-to-Face you’ll use Nestlé Group’s 2012 consolidated financial statements and the 2012 Annual Report. You’ll find these documents on the Blackboard content page under the Face-to-Face tab. 1. How much depreciation expense did Nestlé record in 2012? $2,711M CHF 2. What amount of property, plant, and equipment did Nestlé report on its December 31, 2012 balance sheet? What does the amount represent? 26,903M CHF. This is the net amount (gross less accumulated depreciation) 3. What useful life does Nestlé estimate for its machinery and equipment? 10-25 years 4. What residual value does Nestlé give to all its assets except for head offices? Zero for all asset types except head offices 5. What basis of valuation does Nestlé use for its property, plant, and...
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...Community Teaching Work Plan Proposal Directions: Develop an educational series proposal for your community using one of the following four topics which will be chosen within your CLC group: 1) Bioterrorism/Disaster 2) Environmental Issues 3) Primary Prevention/Health Promotion 4) Secondary Prevention/Screenings for a Vulnerable Population Planning Before Teaching: Name and Credentials of Teacher: Christine Gallagher, RN, Charity Poku, RN, DustyBarnett, RN , and Lynn Myers, RN | Estimated Time Teaching Will Last:1.5 hours | Location of Teaching:Community Fitness Center | Supplies, Material, Equipment Needed:PowerPoint equipment, handouts, pamphlets, fitness facility.All participants must bring proof of medical clearance to participate in physical activity. | Estimated Cost:$500.00. Monies raised by donations and volunteers. | Community and Target Aggregate:The underserved and low-income aggregate of Houston, Texas. | Topic:The Importance of Aerobic Physical Activity and Good Nutrition for a Healthy Lifestyle. | Epidemiological Rationale for Topic (statistics related to topic): Houston, Texas is a community characterized by unhealthy options of its residents when it comes to physical activity and nutrition. Houston ranks high nationally in both obesity and inactivity. Persons in low income and targeted areas are key contributors to poor exercise habits, poor diet and lack of accessible fruit and vegetables. Nursing Diagnosis: High risk...
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...Tourism Essay Tourism is undoubtedly the single largest industry in the world and contributes vast amounts of revenue into any given country. In New Zealand alone, tourism accounted for 10.2% of Gross Domestic Product in 1996 or in dollar terms $11.78 billion (Collier, 1999). In 1999, half a billion people traveled worldwide which indicates the huge scale of the tourism industry. And the speed of tourism growth is also outstanding - airplane numbers have increased thirty times since 1960 and in the last fifteen years the number has doubled. And the amount of international tourists is also increasing rapidly. In 1939 there were only one million tourists worldwide whereas in 1999 there were more than one million international tourists from New Zealand alone (Otago University Resource, 2001). After understanding how large the tourism industry is and the speed it is growing at, it is necessary to then learn about the associated impacts from tourism. The impacts are divided into three categories: economic, socio-cultural and environmental and each impact can create either a positive or negative outcome. Obviously the most important impacts that need to be dealt with are the negative ones. Throughout this essay each different impact will be explained and an example provided. It will also indicate how important it is for a tourism manager to be aware of these impacts and how they could possibly minimise or eliminate any of these adverse effects. Custom Essay on Tourism ! Socio-cultural...
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...1. ------------------------------------------------- Unemployment problems of bangladesh ------------------------------------------------- Rising unemployment and declining share of the poorer populace in national income are two major challenges for the country in achieving the Millennium Development Goals (MDGs), says a government report. “Appropriate interventions are required so that benefits of economic growth reach the poorest quintile,” observes the report prepared by Planning Commission on progress towards MDGs. In 1992, the poor’s share in national income was 6.5 percent. But it dropped to 5.3 percent in 2005, marking a decline of 18.46 percent in 13 years. A steady annual growth around 5 percent on average in the 1990s and 6 percent in the 2000s helped the country to draw nearer to implementation of many of the MDGs, eight goals that the United Nations member states have pledged to accomplish by the year 2015. Halving the number of people living in extreme poverty, ensuring universal access to primary education, eliminating gender disparities, reducing child mortality rate and maternal mortality ratio, and combating HIV/AIDS and other diseases are among the targets officially adopted in 2000. One of the shortcomings in Bangladesh’s efforts to attain MDGs is failure to make growth process sufficiently pro-poor, says the report, adding that depleting share of the poorer segments of the society in national income and consumption shows that the poor are not benefiting...
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...Executive Summary Situated in the Heart of Cape Peninsula University of technology, Beauty Pro’s is a full-service beauty salon dedicated to consistently providing high customer satisfaction by rendering excellent service, quality products, and furnishing an enjoyable atmosphere at low prices in accommodation of our student customer base. We will also maintain a friendly, fair, and creative work environment, which respects diversity, ideas, and hard work. Our Mission: To keep the Students of CPUT looking their optimum best at all times! Our Motto:“If you look good, you feel good.” The timing is right for starting this new venture. Patiently searching for six months for the perfect location, one was finally found. The demand from our friends, acquaintances and colleges, as well as our joint ambitionto one day start our own salon, and the acquisition of highly professional and gifted beauticians to support the salon, has made this business one of great potential. To achieve our objectives, Trend Setters is seeking additional loan financing. This loan will be paid from the cash flow from the business, and will be guaranteed by the assets of the company, and backed by the character, experience, and personal guarantees of the owners. Service/ Product We offer hair salon services on campus with extremely affordable prices, in an amazing good standard and quality. We have exclusive services that are not limited to race or age. The following are the services we plan to offer...
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...Macro Environmental Study in China Macro Environmental Study in China 40 Yr-on-yr % Change of GDP Executive Summary The National People's Congress The People's Republic of China The Chairman The Central People’s Government The Central Military Commission The Supreme People's Court The people's procuratorates 30 20 10 0 1990 1992 1994 1996 1998 2000 2002 2004 2004 507 2265 32132 1500 Categories Low-income country $ Medium-income country $ High-income country $ China $ 1990 356 1170 19617 320 2000 383 1723 26528 930 2002 394 1770 26130 1100 2003 439 1938 28195 1270 GDP in Expenditure 10000 8000 6000 4000 billion RMB Private Consumption Government Expenditure Gross Dom. Fixed Capt. Local Congresses and Governments Autonomous Regions Economic Scenario Gross Domestic Production 2000 0 1991 1993 1995 1997 1999 2001 2003 -2000 Pillar Industries GDP 25000 20000 15000 10000 Billion RMB 12000 10000 8000 6000 4000 Billion RMB Types of Industries 2005 Net Im & Export 1st Ind. 2nd Ind. 3rd Ind. 5000 0 1990 1992 1994 1996 1998 2000 2002 2004 2006 2000 0 1990 1992 1994 1996 1998 2000 2002 2004 % Share In Different Areas Southwest 9% CentralSouth 16% Northwest 11% North China 22% Northeast 18% East China 24% 2006 2006 2005 580 2640 35131 1740 -1- Levin Human Capital Consulting Group Macro Environmental Study in China Money supply Types of Ind. in % share ...
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...any other purpose without the prior written consent of The McGraw-Hill Companies, Inc., including, but not limited to, in any network or other electronic storage or transmission, or broadcast for distance learning. 1 2 3 4 5 6 7 8 9 0 Text printer code/Cover printer code 0 9 8 7 6 5 4 ISBN 0-07-288477-0 www.mhhe.com The Nature and Method of Economics CHAPTER ONE THE NATURE AND METHOD OF ECONOMICS CHAPTER OVERVIEW This chapter begins with a discussion of the meaning and importance of economics. In this first chapter, however, we will not plunge into problems and issues; instead we consider some important preliminaries. We first look at the economic perspective—how economists think about problems. Next, we state some of the benefits of studying economics. Then, we examine the specific methods economists use to examine economic behavior and the economy, distinguishing between macroeconomics and microeconomics. Finally, the problems, limitations, and pitfalls that hinder sound economic reasoning are examined. The Appendix to Chapter 1 provides an important introduction to graphical analysis. While this will be review material for most students, for some this may be new....
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...INTEGRATED ANALYSIS HOW INVESTORS ARE ADDRESSING ENVIRONMENTAL, SOCIAL AND GOVERNANCE FACTORS IN FUNDAMENTAL EQUITY VALUATION FEBRUARY 2013 Co-funded by the PREPARATION OF THIS DOCUMENT In September 2011 the PRI Initiative convened a working group of signatories to investigate how equity investors and analysts are integrating environmental, social and governance (ESG) analysis into their fair value calculations. The members of the ESG Integration Working Group are: Neil Brown Alliance Trust Investments - Working Group Chair Bruce Kahn Deutsche Bank Climate Change Advisors Andre Bertolotti Quotient Investors Masahiro Kato Mitsubishi UFJ Trust and Banking Corporation – observer Paul Bugala Calvert Investments Tony Campos FTSE Group Erica Lasdon Calvert Investments Cécile Churet RobecoSAM Barb MacDonald British Columbia Investment Management Corporation Leanne Clements London Pension Funds Authority Mary Jane McQuillen ClearBridge Investments Jennifer Coulson British Columbia Investment Management Corporation Christie Stephenson NEI Investments Lisa Domagala Solaris Investment Management Ralf Frank DVFA (Society of Investment Professionals in Germany) Dr. Hendrik Garz Sustainalytics (previously employed by West LB) Bryan Thomson British Columbia Investment Management Corporation Mike Tyrrell SRI-Connect Stéphane Voisin Cheuvreux Niamh Whooley Société Générale Robert Hauser Zürcher Kantonalbank (ZKB) Between...
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...Exam case Australian Beverages Limited Pre-seen information Semester 1 2010 Australian Beverages Limited — Pre-seen information A. Introduction to Australian Beverages Limited — March 2010 Australian Beverages Limited (ABL) commenced soft drink manufacturing in 1937. During the 1970s and 1980s, the company expanded its beverage portfolio by entering into other non-alcoholic beverage categories, such as fruit and milk-based drinks. Entry into the snack food market was recently undertaken in response to declining consumption of carbonated soft drinks (CSDs), the company’s traditional area of business strength. This move also enabled ABL to leverage its strong distribution capabilities to supermarkets, convenience stores and hospitality channels by adding adding such complementary food products to non-alcoholic beverages. Nevertheless, CSDs still accounted for 90 per cent of company revenue in 2004. Tom Dwyer, the current managing director, has been with the company since 2005. He joined the company at a time when CSD growth was stagnating and shareholder confidence in the company was waning. This had resulted in the share price declining by 15 per cent in the two years prior to his appointment. In order to restore shareholder confidence, Dwyer established a strategic planning team within the company to assess the current product portfolio and identify organic and acquisition growth opportunities. From this review the importance of operational excellence was identified and strong...
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...INTEGRATED ANALYSIS HOW INVESTORS ARE ADDRESSING ENVIRONMENTAL, SOCIAL AND GOVERNANCE FACTORS IN FUNDAMENTAL EQUITY VALUATION FEBRUARY 2013 Co-funded by the PREPARATION OF THIS DOCUMENT In September 2011 the PRI Initiative convened a working group of signatories to investigate how equity investors and analysts are integrating environmental, social and governance (ESG) analysis into their fair value calculations. The members of the ESG Integration Working Group are: Neil Brown Alliance Trust Investments - Working Group Chair Bruce Kahn Deutsche Bank Climate Change Advisors Andre Bertolotti Quotient Investors Masahiro Kato Mitsubishi UFJ Trust and Banking Corporation – observer Paul Bugala Calvert Investments Tony Campos FTSE Group Erica Lasdon Calvert Investments Cécile Churet RobecoSAM Barb MacDonald British Columbia Investment Management Corporation Leanne Clements London Pension Funds Authority Mary Jane McQuillen ClearBridge Investments Jennifer Coulson British Columbia Investment Management Corporation Christie Stephenson NEI Investments Lisa Domagala Solaris Investment Management Ralf Frank DVFA (Society of Investment Professionals in Germany) Dr. Hendrik Garz Sustainalytics (previously employed by West LB) Bryan Thomson British Columbia Investment Management Corporation Mike Tyrrell SRI-Connect Stéphane Voisin Cheuvreux Niamh Whooley Société Générale Robert Hauser Zürcher Kantonalbank (ZKB) Between...
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...Taking a new consumer goods category from zero to 100 in no time flat The race to create categories and subcategories may be your best option in emerging markets. Here’s how winners set the pace. By Mike Booker, Wlademir Gomes, Nikhil Ojha and Robert Schaus Mike Booker is a Bain & Company partner based in Singapore and leads the firm’s Consumer Products and Retail practices in Asia-Pacific. Wlademir Gomes is a Bain partner in São Paulo. Nikhil Ojha is a Bain partner in New Delhi. Robert Schaus is a Bain partner in Kyiv. Pierre-Laurent Wetli, a Moscow-based principal, and Joachim Breidenthal, a principal based in Johannesburg, also contributed to this article. Copyright © 2012 Bain & Company, Inc. All rights reserved. Taking a new consumer goods category from zero to 100 in no time flat Branded edible oils in Sudan, soy fruit drinks in Brazil, isotonic drinks in Indonesia. Five years ago, these categories were barely on the radar in these countries. By 2011, they ranged between $400 million to $890 million in revenues in these markets, generating significant profits for the companies that took the initiative to introduce them. Emerging markets may be expanding at a record-setting pace, but many also are undergoing rapid category consolidation. It’s to the point where, in many cases, the top three to five players now control the lion’s share of a category in any given market. Consolidation can slim margins for incumbents and limit opportunities for new players. That leads...
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...S DR. NICHOLAS BURNS, DDS w 907D07 Eleni Mitsis prepared this case under the supervision of Professor John Haywood-Farmer solely to provide material for class discussion. The authors do not intend to illustrate either effective or ineffective handling of a managerial situation. The authors might have disguised certain names and other identifying information to protect confidentiality. Ivey Management Services prohibits any form of reproduction, storage or transmittal of this material without its written permission. Reproduction of this material is not covered under authorization by any reproduction rights organization. To order copies or request permission to reproduce materials, contact Ivey Publishing, Ivey Management Services, c/o Richard Ivey School of Business, The University of Western Ontario, London, Ontario, Canada, N6A 3K7; phone (519) 661-3208; fax (519) 661-3882; e-mail cases@ivey.uwo.ca. Copyright © 2007, Ivey Management Services Version: (A) 2007-03-12 One Friday afternoon in September 2005, Dr. Nicholas Burns, a sole practitioner dentist from Busby, Ontario, was driving home from a continuing education course on gum disease. At the course, he had overheard two dentists discussing Waterlase®, the new dental laser that allowed dentists to perform dental treatments without anaesthesia. One of the two was purchasing this technology. Burns had seen an increasing number of journal articles about the laser in recent years. Although he had wondered whether he...
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...The economic impact of EU membership on the UK This note examines the various channels through which membership of the EU affects the UK economy. A general sense of the EU’s economic impact can be gained by reading Section 1 alone. Subsequent sections deal with particular issues, such as the EU’s effect on UK trade relations, in more detail, and compare the UK’s situation with alternative arrangements. Contents 1 Introduction and summary 2 2 Cost-benefit analyses of EU membership 5 3 The effect of the EU on UK trade relations 6 4 Impact of immigration from the EU 16 5 The impact of EU regulation 20 6 Fiscal consequences of EU membership – the EU budget 23 7 The EU’s effect on consumer prices 28 8 Foreign direct investment (FDI) 30 Appendix table: a comparison of the EU with alternative trading arrangements 32 Boxes Would independence over trade policy lead to better results? 15 The EU budget – winners and losers 27 Trade barriers and economic efficiency 29 Related Library briefings Leaving the EU, Research Paper RP13/42 In brief: UK-EU economic relations, Standard Note SN6091 Norway’s relationship with the EU, Standard Note SN6522 Switzerland’s relationship with the EU, Standard Note SN6090 The UK and Europe: time for a new relationship?, Standard Note SN6393 1 Introduction and summary 1.1 Understanding the economic impact of EU membership EU membership...
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...Economy and Environment Program for Southeast Asia ENVIRONMENTAL ECONOMICS A TEACHERS’ MANUAL Undergraduate Level By Herminia A. Francisco Bui Dung The Pham Khanh Nam August 2005 1 PREFACE This manual was written to support the teaching of undergraduate environmental economics course in Vietnam Universities. Some time in 2003, a number of senior researchers of the Economy and Environment Program for Southeast Asia (EEPSEA) requested that EEPSEA offers a 3-week training course for teachers of Environmental Economics in the country. The request in turn was precipitated by the new mandate from the Ministry of Education in Vietnam that makes Environmental Economics a required course in all Bachelors’ Degree in Economics and Management for all colleges and universities. Aware that the capacity of teachers to teach Environmental Economics varies across the country as training of teachers varies also from selfstudy, short-term training, to a formal course in an undergraduate/graduate degree from local universities or abroad, EEPSEA acceded to the request and offered the course in August 2005. The course though can be used also in other colleges and universities in Southeast Asia. The training course was designed to teach both the subject matter contained in an internationally-comparable undergraduate environmental course and to enhance teachers’ skills in teaching this subject. A teachers’ manual was developed to support the teaching of the training ...
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...What is your version of the American Dream? If you’re like millions of other Americans, you’re probably living for the day your 401(k) has stored enough equity for you to enjoy a life of financial freedom. But what if everything you've been led to believe about your 401(k) retirement plan is not only untrue, but just the opposite of what you have been told? Wouldn’t you want to know immediately while there was still time to capture the American Dream? Those nearing retirement are extremely concerned, and rightly so, that a collapse of the stock market could spell possible disaster for their 401(k) and other retirement investments. The credit crunch and housing meltdown of 2007-08 are stark reminders of the dot.com debacle of 200002 that halved market values, forcing retirement for many to be postponed or scaled down in quality. Many lost their retirement, jobs, homes and lifetime savings. The information contained in this publication may well be the most important information that you have read and could affect the quality of your planned retirement for years and/or the rest of your life. In addition to learning important retirement information, you will learn the 7 S.E.C.R.E.T.S. of the Super Wealthy, how to remove your money tax-free from your company’s 401(k) plan and place it under your own control without stopping work or dropping out of your employer’s plan, and how to keep more in your estate while passing more to your family members or other designated heirs by using...
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