...Hanson&Ski&Products&Case&Write3Up& & Question& 1:& Using& the& concept& of& balance& sheet,& I& prepared& the& balance& sheet& on& Exhibit&1.&I&estimate&that&the&size&of&the&commercial&bank&loan&will&be&$1,650,000&on&Mar& 31,&1987.& At&that&time,&the&collateral&will&be& $2,701,100&(collateral=&1741*&80%+&1869*& 70%=2,701,100).& Comparing& with& the& Note& Payable33Banks& account,& $1,650,000,& the& collateral&is&greater&than&Note&Payable3Bank.& Additionally,& Note&Payable—Banks&is&less& than&$4,200,000.&Therefore,&the&budget&plans&are&feasible.& & Question& 2:& The&idea&to&calculate&the&Note& payable& size&is&that&the&company&had&to& balance&its&cash&account&to&$100,000,&meaning&that&whenever&the&cash&account&was&less& than& $100,000,& the& company& would& borrow& money& to& keep& to& $100,000.& On& the& other& hand,& the& company& would& repay& to& the& banks& if& its& cash& account& was& more& than& $100,000.& For& example,& on& Quarter& 1,& the& cash& account& was& debited& $1,643,000& (156,000+1,487,000)& and& was& credited& $2,172,000(1,928,000+177,000+67,000).& To& balance& the& cash& account& to& $100,000,& the& company& needed& to& borrow& $629,000& from& commercial&banks.&Using&the&same&idea,&I&prepared&the&T3account&for&Cash&account&on& Exhibit&2.& Based&on&the&Exhibit&2,&and&Exhibit&3,&the&size&of&the&commercial&bank&loan&at& the& end& of& quarter& of& FY& 1987& was& respectively& $2,176,000& in& Q1,& $3,727,000& in& Q2,& $3,041,000& in& Q3& and& $1...
Words: 1242 - Pages: 5
...Wladimir Andreff. Outsourcing in the new strategy of multinational companies:foreign investment, international subcontracting and production relocation. OUTSOURCING IN THE NEW STRATEGY OF MULTINATIONAL COMPANIES: FOREIGN INVESTMENT, INTERNATIONAL SUBCONTRACTING AND PRODUCTION RELOCATION* WLADIMIR ANDREFF Professor Emeritus University Paris 1 Panthon Sorbonne Centre d’Economie de la Sorbonne. ABSTRACT. The article is dealing in the first place with the definition of (offshore) outsourcing in relation with foreign direct investment and international subcontracting process, as well as with some connected issues such as fragmentation of the production process, international production relocation, de-industrialisation in developed countries and industrialisation in newly industrialising, now coined emerging countries. In the second place, it aims at finding how global strategy differentiates from traditional MNC strategies and how much outsourcing fits with such global strategy. The last section of the article briefly screens the economic impact of outsourcing on the world trade structure – with the two enlightening snapshots of global trade in sports goods and European Union 15’s outward processing trade with Central Eastern European countries (CEECs)-, as well as on home developed and host emerging countries. The article conclusion is that outsourcing has grown faster than world trade in the past two decades and has skyrocketed during the very last years because it is a...
Words: 14678 - Pages: 59
...Resorts and Climate Change Name: Institution: Date: Resorts and Climate Change Introduction Resort business is affected greatly by different climatic conditions. The purpose of this report is to identify and discuss the potential impact of climate change on beach resorts and destination resort marinas. The report will: evaluate the fundamental issues and trends that relate to developing, managing, and operating beach resorts and destination resort marinas; outline the internal and external factors influencing the market position of property; review the social, environmental, and economic issues that relate to planning and development process of resorts; and lastly, critique sustainable practices and policies related to resorts. Wherever appropriate, particular reference will be made on resort sector particularly in Western Australia and across other coastal areas in Australia. For example, Perth is popular for beach resorts and destination marina resorts owing to its proximity to the coastline. Indeed, the region is an attractive site for tourists. According to Pham, Simmons and Spurr (2010), tourism contributes significantly the total GDP and resort business is a major economic activity in Western Australia. Development, management and operation of beach resorts and destination marina resorts: key issues and trends Most resorts in Australia are in situated in regional zones. In Australia, major development...
Words: 3409 - Pages: 14
...CHAPTER 1 INTRODUCTION 1.1 INTRODUCTION Tourism is, according to the Department of Environmental Affairs and Tourism (2002a), the world’s largest economical sector. In 2002, tourism in South African had a growth rate of 11.1 % in foreign arrivals from the previous year. That accounted for 6,4 million foreign tourists (South African Tourism, 2003). In 2003 it grew with another 1.2 % to 6,5 million tourists (South African Tourism, 2004), and in 2004, the number had increased to more than 6,8 million foreign tourists that visited South Africa (Geldenhuys, 2005:10). This shows that South Africa is becoming a popular travel destination among tourists. South Africa is a diverse country with many unique cultures and historical significances. South African Tourism have established that tourists experienced the hospitality and friendliness of the South African people as the most satisfactory of their visit in South Africa (Geldenhuys, 2005:10), and in a recent international survey done by American Express (Geldenhuys, 2005:10), South Africa was rated as the second-cheapest destination. Attractions such as Table Mountain, Robben Island, the Garden Route, Namaqualand, the Cradle of Human Kind, the Kruger National Park, the Drakensberg Mountains, and Soweto are just some of the South African examples (South African Tourism, 2005a). The towns and cities of South Africa such as Durban, Johannesburg, Port Elizabeth, and Cape Town also serve as attractions (South African Tourism, 2005b)...
Words: 18829 - Pages: 76
...PART ONE • UNDERSTANDING SERVICES SERVICES IN THE MODERN ECONOMY As consumers, we use services every day. Turning on a light, watching TV, talking on the telephone, riding a bus, visiting the dentist, mailing a letter, getting a haircut, refueling a car, writing a check, or sending clothes to the cleaners are all examples of service consumption at the individual level. T h e institution at which you are studying is itself a c o m p l e x service organization. In addition to educational services, today's college facilities usually include libraries and cafeterias, counseling, a bookstore, placement offices, copy services, telecommunications, and even a bank. If you are enrolled at a residential university, campus services are also likely to include dormitories, health care, indoor and o u t d o o r athletic facilities, a theater, and perhaps a post office. Customers are not always happy with the quality and value of the services they receive. People complain a b o u t late deliveries, r u d e or i n c o m p e t e n t personnel, i n c o n v e n i e n t service h o u r s , p o o r p e r f o r m a n c e , and needlessly complicated p r o cedures. T h e y grumble about the difficulty of finding sales clerks to help t h e m in retail stores, express frustration about mistakes on their credit card bills or bank statements, shake their heads over the complexity of new self-service equipment, m u t ter about p o o r value, and sigh as they are forced to wait in line almost everywhere...
Words: 190128 - Pages: 761
...Atiyah: Sale of Goods The Sale of Goods 11th ed Patrick S. Atiyah , John N. Adams , Hector MacQueen ISBN13: 9780582894082 Published: April 2005 Publisher: Pearson Higher Education £47.95 Buy Note: Cases linked in the text on the right are either to BAILII reports (where available) or the Wikipedia reference. Contract Text Contents 1. Introduction 2. The Contract of Sale 3. Terms of the contract 4. Exclusion Clauses 5. Title and Passing of Property 6. Retention of Title 7. Nemo Dat 8. Performance of the Contract 9. Remedies of the Seller 10. Remedies of the Buyer 11. Articles on Sale of Goods and Contract issues 12. Drafting Sale Contracts and specimen sale contract Sponsors Student Subscription Subscribe to the 2009 Weekly Law Reports & Receive All Parts for 2008 Free! That's just £90 (£96 overseas) for two years' worth of parts (standard UK subscription cost for 2009: £450). Contact: 0207 242 6471 Recent Case Law Cases on Sale of Goods and Contract 2009 - 2000 Statutes Sale of Goods Act 1979 Sale and Supply of Goods Act 1994 The Sale and Supply of Goods to Consumers Regulations 2002 Unfair Contract terms Act 1977 Factors Act 1889 Part III Hire Purchase Act 1964: ss.27 - 29. Companion Volume The Law of Contract Monday August 19th 2013 6. Terms of the Contract There are few formalities in...
Words: 29335 - Pages: 118
...UNLV Theses/Dissertations/Professional Papers/Capstones 8-1-2010 Evaluating point-of-sale buying decisions: Understanding why consumers purchase timeshares Lisa Y. Thomas University of Nevada, Las Vegas Follow this and additional works at: http://digitalscholarship.unlv.edu/thesesdissertations Part of the Marketing Commons, and the Real Estate Commons Repository Citation Thomas, Lisa Y., "Evaluating point-of-sale buying decisions: Understanding why consumers purchase timeshares" (2010). UNLV Theses/Dissertations/Professional Papers/Capstones. Paper 868. This Dissertation is brought to you for free and open access by Digital Scholarship@UNLV. It has been accepted for inclusion in UNLV Theses/ Dissertations/Professional Papers/Capstones by an authorized administrator of Digital Scholarship@UNLV. For more information, please contact marianne.buehler@unlv.edu. EVALUATING POINT-OF-SALE BUYING DECISIONS: UNDERSTANDING WHY CONSUMERS PURCHASE TIMESHARES by Lisa Young Thomas Bachelor of Business Administration Sam Houston State University 1986 Master of Science, Hotel Administration University of Nevada, Las Vegas 2007 A dissertation submitted in partial fulfillment of the requirements for the Doctor of Philosophy in Hospitality Administration William F. Harrah College of Hotel Administration Graduate College University of Nevada, Las Vegas August 2010 Copyright by Lisa Young Thomas 2010 All Rights Reserved THE GRADUATE COLLEGE We recommend...
Words: 37610 - Pages: 151
...THE FUTURE OF EMPLOYMENT: HOW SUSCEPTIBLE ARE JOBS TO COMPUTERISATION?∗ Carl Benedikt Frey† and Michael A. Osborne‡ September 17, 2013 . Abstract We examine how susceptible jobs are to computerisation. To assess this, we begin by implementing a novel methodology to estimate the probability of computerisation for 702 detailed occupations, using a Gaussian process classifier. Based on these estimates, we examine expected impacts of future computerisation on US labour market outcomes, with the primary objective of analysing the number of jobs at risk and the relationship between an occupation’s probability of computerisation, wages and educational attainment. According to our estimates, about 47 percent of total US employment is at risk. We further provide evidence that wages and educational attainment exhibit a strong negative relationship with an occupation’s probability of computerisation. Keywords: Occupational Choice, Technological Change, Wage Inequality, Employment, Skill Demand JEL Classification: E24, J24, J31, J62, O33. We thank the Oxford University Engineering Sciences Department and the Oxford Martin Programme on the Impacts of Future Technology for hosting the “Machines and Employment” Workshop. We are indebted to Stuart Armstrong, Nick Bostrom, Eris Chinellato, Mark Cummins, Daniel Dewey, David Dorn, Alex Flint, Claudia Goldin, John Muellbauer, Vincent Mueller, Paul Newman, Seán Ó hÉigeartaigh, Anders Sandberg, Murray Shanahan, and Keith ...
Words: 26582 - Pages: 107
...part of this publication may be reproduced or distributed in any form or by any means, or stored in a database or retrieval system, without the prior written consent of McGraw-Hill Education, including, but not limited to, in any network or other electronic storage or transmission, or broadcast for distance learning. Some ancillaries, including electronic and print components, may not be available to customers outside the United States. This book is printed on acid-free paper. 1 2 3 4 5 6 7 8 9 0 DOW/DOW 1 0 9 8 7 6 5 4 ISBN 978-0-07-786254-1 MHID 0-07-786254-6 Senior Vice President, Products & Markets: Kurt L. Strand Vice President, Content Production & Technology Services: Kimberly Meriwether David Managing Director: Paul Ducham Executive Brand Manager: Michael Ablassmeir Executive Director of Development: Ann Torbert Senior Development Editor: Laura Griffin Digital Product Analyst: Kerry Shanahan Marketing Manager: Elizabeth Trepkowski Senior Marketing Specialist: Elizabeth Steiner Director, Content Production: Terri Schiesl Manager, Content Production: Mary Conzachi Senior Buyer: Michael R. McCormick Design: Lisa King Cover Image: © Thomas Vogel/Getty Images Senior Content Licensing Specialist: Jeremy Cheshareck Typeface: 10/12 Janson Text LT Std Compositor: Laserwords Private Limited Printer: R. R. Donnelley...
Words: 87010 - Pages: 349
...This text was adapted by The Saylor Foundation under a Creative Commons Attribution-NonCommercial-ShareAlike 3.0 License without attribution as requested by the work’s original creator or licensee. Organization The overarching logic of the book is intuitive—organized around answers to the what, where, why, and how of international business. WHAT? Section one introduces what is international business and who has an interest in it. Students will sift through the globalization debate and understanding the impact of ethics on global businesses. Additionally, students will explore the evolution of international trade from past to present, with a focus on how firms and professionals can better understand today’s complex global business arena by understanding the impact of political and legal factors. The section concludes with a chapter on understanding how cultures are defined and the impact on business interactions and practices with tangible tips for negotiating across cultures. WHERE? Section two develops student knowledge about key facets of the global business environment and the key elements of trade and cooperation between nations and global organizations. Today, with increasing numbers of companies of all sizes operating internationally, no business or country can remain an island. Rather, the interconnections between countries, businesses, and institutions are inextricable. Even how we define the world is changing. No longer classified into simple and neat...
Words: 239764 - Pages: 960
...ROBERT F. HARTLEY • Cindy Claycomb 12th Edition T W E L F T H E D I T I O N MARKETING MISTAKES AND SUCCESSES Robert F. Hartley Late of Cleveland State University Cindy Claycomb Wichita State University VICE PRESIDENT & EXECUTIVE PUBLISHER SENIOR EDITOR PROJECT EDITOR EDITORIAL ASSISTANT ASSOCIATE DIRECTOR OF MARKETING MARKETING MANAGER MARKETING ASSISTANT DESIGN DIRECTOR PRODUCT DESIGNER SENIOR PRODUCTION MANAGER ASSOCIATE PRODUCTION MANAGER PRODUCTION EDITOR COVER DESIGNER George Hoffman Franny Kelly Brian Baker Jacqueline Hughes Amy Scholz Kelly Simmons Marissa Carroll Harry Nolan Allison Morris Janis Soo Joel Balbin Eugenia Lee Kenji Ngieng This book was set in 10/12 New Caledonia by Aptara®, Inc. and printed and bound by Courier/Westford. The cover was printed by Courier/Westford. This book is printed on acid-free paper. Founded in 1807, John Wiley & Sons, Inc. has been a valued source of knowledge and understanding for more than 200 years, helping people around the world meet their needs and fulfill their aspirations. Our company is built on a foundation of principles that include responsibility to the communities we serve and where we live and work. In 2008, we launched a Corporate Citizenship Initiative, a global effort to address the environmental, social, economic, and ethical challenges we face in our business. Among the issues we are addressing are carbon impact, paper specifications and procurement, ethical...
Words: 180086 - Pages: 721
...Marketing Management, Millenium Edition Philip Kotler Custom Edition for University of Phoenix Excerpts taken from: A Framework for Marketing Management, by Philip Kotler Copyright © 2001by Prentice-Hall, Inc. A Pearson Education Company Upper Saddle River, New Jersey 07458 Marketing Management Millenium Edition, Tenth Edition, by Philip Kotler Copyright © 2000 by Prentice-Hall, Inc. All rights reserved. No part of this book may be reproduced, in any form or by any means, without permission in writing from the publisher. Compilation Copyright © 2002 by Pearson Custom Publishing. This copyright covers material written expressly for this volume by the editor/s as well as the compilation itself. It does not cover the individual selections herein that first appeared elsewhere. Permission to reprint these has been obtained by Pearson Custom Publishing for this edition only. Further reproduction by any means, electronic or mechanical, including photocopying and recording, or by any information storage or retrieval system, must be arranged with the individual copyright holders noted. This special edition published in cooperation with Pearson Custom Publishing Printed in the United States of America 10 9 8 7 6 5 4 3 2 1 Please visit our web site at www.pearsoncustom.com ISBN 0–536–63099-2 BA 993095 PEARSON CUSTOM PUBLISHING 75 Arlington Street, Suite 300, Boston, MA 02116 A Pearson Education Company SECTION ONE Understanding Marketing Management Marketing in...
Words: 231198 - Pages: 925
...www.it-ebooks.info www.it-ebooks.info E L E V E N T H E D I T I O N MARKETING MISTAKES AND SUCCESSES 3 0 T H A N N I V E R S A RY Robert F. Hartley Cleveland State University JOHN WILEY & SONS, INC. www.it-ebooks.info VICE PRESIDENT & PUBLISHER EXECUTIVE EDITOR ASSISTANT EDITOR PRODUCTION MANAGER PRODUCTION ASSISTANT EXECUTIVE MARKETING MANAGER ASSISTANT MARKETING MANAGER MARKETING ASSISTANT DESIGN DIRECTOR SENIOR DESIGNER SENIOR MEDIA EDITOR George Hoffman Lise Johnson Carissa Doshi Dorothy Sinclair Matt Winslow Amy Scholz Carly DeCandia Alana Filipovich Jeof Vita Arthur Medina Allison Morris This book was set in 10/12 New Caledonia by Aptara®, Inc. and printed and bound by Courier/Westford. The cover was printed by Courier/Westford. This book is printed on acid-free paper. Copyright © 2009, 2006, 2004, 2001, 1998, 1995, 1992, 1989, 1986, 1981, 1976 John Wiley & Sons, 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, scanning or otherwise, except as permitted under Sections 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, website www.copyright.com. Requests to the Publisher for permission should...
Words: 177260 - Pages: 710
...This page intentionally left blank This page intentionally left blank Less managing. More teaching. Greater learning. INSTRUCTORS... Would you like your students to show up for class more prepared? class is much more fun if everyone is engaged and prepared…) (Let’s face it, Want ready-made application-level interactive assignments, student progress reporting, and auto-assignment grading? (Less time grading means more time teaching…) Want an instant view of student or class performance relative to learning objectives? (No more wondering if students understand…) Need to collect data and generate reports required for administration or accreditation? (Say goodbye to manually tracking student learning outcomes…) Want to record and post your lectures for students to view online? With McGraw-Hill's Connect Management, ™ INSTRUCTORS GET: • Interactive Applications – book-specific interactive assignments that require students to APPLY what they’ve learned. • Simple assignment management, allowing you to spend more time teaching. • Auto-graded assignments, quizzes, and tests. • Detailed Visual Reporting where student and section results can be viewed and analyzed. • Sophisticated online testing capability. • A filtering and reporting function that allows you to easily assign and report on materials that are correlated to accreditation standards, learning outcomes, and Bloom’s taxonomy. • An easy-to-use lecture capture tool. STUDENTS... Want an online, searchable...
Words: 211687 - Pages: 847
...This page intentionally left blank This page intentionally left blank Less managing. More teaching. Greater learning. INSTRUCTORS... Would you like your students to show up for class more prepared? class is much more fun if everyone is engaged and prepared…) (Let’s face it, Want ready-made application-level interactive assignments, student progress reporting, and auto-assignment grading? (Less time grading means more time teaching…) Want an instant view of student or class performance relative to learning objectives? (No more wondering if students understand…) Need to collect data and generate reports required for administration or accreditation? (Say goodbye to manually tracking student learning outcomes…) Want to record and post your lectures for students to view online? With McGraw-Hill's Connect Management, ™ INSTRUCTORS GET: • Interactive Applications – book-specific interactive assignments that require students to APPLY what they’ve learned. • Simple assignment management, allowing you to spend more time teaching. • Auto-graded assignments, quizzes, and tests. • Detailed Visual Reporting where student and section results can be viewed and analyzed. • Sophisticated online testing capability. • A filtering and reporting function that allows you to easily assign and report on materials that are correlated to accreditation standards, learning outcomes, and Bloom’s taxonomy. • An easy-to-use lecture capture tool. STUDENTS... Want an online, searchable...
Words: 209749 - Pages: 839
