...The Increasing Importance of Channel Strategy to Financial Performance Robert Henske VP, Charles River Associates September 24, 2003 August 2003 Elemica Global Conference Connect Once – Connect To All 1 Definition Channel Strategy: n. The selection of the preferred vehicles (channels and processes) to deliver defined products/services to specific customers to create the highest value for the enterprise. August 2003 Elemica Global Conference Connect Once – Connect To All 2 Objectives • Industry Context • Channel Management • Channel Strategy Development • Lessons Learned August 2003 Elemica Global Conference Connect Once – Connect To All 3 Chemical Industry Valuations: Three evolutions of relative performance 2.0 High Growth Expectations Structural Revaluation Post Oil-shock Cyclical Performance Within S&P 500 Basis Discount to S&P 500 1.5 P/E Index 1.0 0.5 0.0 1964 1966 1968 1970 1972 1974 1976 1978 1980 1982 1984 1986 1988 1990 1992 1994 1996 1998 2000 Overall Commodity Specialty S&P 500 August 2003 Elemica Global Conference Connect Once – Connect To All 4 Source: Value Line®; S&P Analyst Handbook Chemical Industry Valuations: Three evolutions of relative performance 2.0 High Growth Expectations Structural Revaluation Post Oil-shock Cyclical Performance Within S&P 500 Basis Discount to S&P 500 1.5 P/E Index 1.0 0.5 0.0 1964 1966 1968 1970 1972 1974 1976...
Words: 1063 - Pages: 5
...became one of the most important slavery cases that the nation had ever seen. A case that would not only bring different anti-slavery groups together, but a case that would prove to be a corner stone in the fight against slavery. It would prove to be a case that would have many influential people step in or try to, including the president of the U.S., martin Van Buren, and a former president, John Quincy Adams. Both cases were strong and provable, but it would be the Supreme Court that would have the final decision to free the slaves. The Amistad Case was one of the only times when three main groups of abolitionists came together to form one group in the fight against slavery. "Moral Suasion,” was one of the main groups that used graphic illu... Abduction 53...
Words: 547 - Pages: 3
...For exclusive use Universidad Adolfo Ibanez (UAI), 2015 N1-710-444 REV: FEBRUARY 7, 2011 BHARAT N. ANAND PETER OLSON The Rand dom Ho ouse Re esponse to the Kindl e e le By early 2010, the internation news med had begun to character y t nal dia n rize book pub blishing as the next e entert tainment ind dustry to be revolutioniz zed by new digital form mats. Amazon announced that n d Christ tmas 2009 had been the fir day ever th its custom rst hat mers had orde ered more ele ectronic versio of ons books for their Kin s ndle reading d devices than p print books.1 Many other companies w were reported to be d ready ying e-readers for an early 2010 launc Most antic s y ch. cipated was Apple Inc.’s iPad, expect ted to chang the terrain of the e-rea ge n ader segment just as the iPhone had r t revolutionize the smartp ed phone marke 2 Worryin et. ngly, prices fo the e-book versions of n or newly publish titles wer at $9.99 or less, hed re, r dropp ping well bel low half the l price of a new hardco list over; public d domain titles (books for w s which copyr right protectio – 70 years after the de on s eath of the au uthor – had e expired) were being offere by e ed some e-vendors fo $0.00.3 Moreover, the ri or ights to electr ronic versions of books pu s ublished befor the re adven of e-books in the 1990s (when publis nt shers first beg to amend their contrac with authors to gan d cts reflect digital edit tions) were i dispute: literary agen and the Authors Gu in nts uild had prot tested...
Words: 5566 - Pages: 23
...5.. IMPLANT RETAINED MANDIBULAR CVERDENTU A RE bstract ll BriefBackground Th^eoaim,of this clinical report is to describe the use of a low_ protite.aftachment system to accommodate limited tnterarch space for a mandibular implant-retatned ovefdenture ll Materials and Methods A 2-implant-retained overdenture whtch js a compreterv edenturous l,,i.oiffS iiHlilJff well-accepted mandrbre was llDiscussion Discussion deals wjth the methodology of implant placement rnctud-ingfabrication of complete deniure whiii,..,"O.r rurgi_ cal gulde template and other treatment mooalitjes. ll Summary and Conclusions supeorted prosthesis provides an exce ent supporr J1:lTpla]r ;!:::1:}1#":*'dentuf e i'rprant'u*""ii'i.' Ji,iv. r,. ll Key Words ffJil::Tffr r-diburar denrure, imptanr supporred Man- t. Indian Joumal of Dental Sciences. September 2013 lssue:3, Vol.:5 All rights are reserved wwwijds.in Indion Journol of Dentol Sciences E Modified Technique For Artificial Saliva Reservoirs In Maxillary Denture P ISSN NO. 0976{003 'Varun Kumar 'Amrinder Sjngh Tuti 'Leena Tomar uaorta Abstrac{ Xerostornia is a relalively common complaint lhalcan make the weanng of complete dentures very uncomfortable for affected individuals. to help overcohe this problem, a number ol techniques have been proposed for incorporating ,es"rvoi'.i, 5"i"".v dentures. These have had varying degrees ot siccess...
Words: 6313 - Pages: 26
...Kuo, Sullivan / AGGRESSION AND / July 2001 ENVIRONMENT AND BEHAVIOR VIOLENCE AGGRESSION AND VIOLENCE IN THE INNER CITY Effects of Environment via Mental Fatigue FRANCES E. KUO is an assistant professor at the University of Illinois, UrbanaChampaign. Her research examines effects of the environment on healthy human functioning in individuals, families, and communities. WILLIAM C. SULLIVAN is an associate professor at the University of Illinois, Urbana-Champaign. His research focuses on the psychological and social benefits of urban nature and citizen participation in environmental decision making. ABSTRACT: S. Kaplan suggested that one outcome of mental fatigue may be an increased propensity for outbursts of anger and even violence. If so, contact with nature, which appears to mitigate mental fatigue, may reduce aggression and violence. This study investigated that possibility in a setting and population with relatively high rates of aggression: inner-city urban public housing residents. Levels of aggression were compared for 145 urban public housing residents randomly assigned to buildings with varying levels of nearby nature (trees and grass). Attentional functioning was assessed as an index of mental fatigue. Residents living in relatively barren buildings reported more aggression and violence than did their counterparts in greener buildings. Moreover, levels of mental fatigue were higher in barren buildings, and aggression accompanied mental fatigue. Tests for the...
Words: 11648 - Pages: 47
...Chapter 11: Cost Behavior and Cost-Volume-Profit Analysis Chapter Contents Book Title: Survey of Accounting Printed By: Jean Mette (jeanlucmette@gmail.com) © 2015, 2013 Cengage Learning, Cengage Learning Chapter 11 Cot ehavior and Cot-Volume-Profit Anali Chapter Introduction 11-1 Cost Behavior 11-1a Variable Costs 11-1b Fixed Costs 11-1c Mixed Costs 11-1d Summary of Cost Behavior Concepts 11-2 Cost-Volume-Profit Relationships 11-2a Contribution Margin 11-2b Contribution Margin Ratio 11-2c Unit Contribution Margin 11-3 Mathematical Approach to Cost-Volume-Profit Analysis 11-3a Break-Even Point 11-3b Target Profit 11-4 Graphic Approach to Cost-Volume-Profit Analysis 11-4a Cost-Volume-Profit (Break-Even) Chart 11-4b Profit-Volume Chart 11-4c Use of Computers in Cost-Volume-Profit Analysis 11-4d Assumptions of Cost-Volume-Profit Analysis 11-5 Special Cost-Volume-Profit Relationships 11-5a Sales Mix Considerations 11-5b Operating Leverage 11-5c Margin of Safety 11-6 Chapter Review 11-6a Key Points 11-6b Key Terms 11-6c Illustrative Problem 11-6d Self-Examination Questions 11-6e Class Discussion Questions 11-6f Exercises 11-6g Problems 11-6h Cases Chapter 11: Cost Behavior and Cost-Volume-Profit Analysis Chapter Introduction Book Title: Survey of Accounting Printed By: Jean Mette (jeanlucmette@gmail.com) © 2015, 2013 Cengage Learning, Cengage Learning Chapter Introduction Learning Ojective After studying this chapter, you should...
Words: 14685 - Pages: 59
...Animals Co G eo T oke a i P pyx rze na P Le yro Ne aur is c tta sul u n O ot o a c ci Sc cos em tidtiel cotyrbo atin pes ut cyp a d ea la r lis nar us Tr Wi ell ha om le ut pi ia As In ich lco inia o e po ilan la co G erm oph xina sc roa stic rina s a u r u d Ch esmlaz Ale isia ea miktell ctica m al is iell uri ag hyb olaata Un a a a g de Ca P zionsph au au reg rida e rw lo ulv h ae ran ran ata o s e r H o cy in lv os tia tia H e dia ph ula et po ca B elv lve co a ar icu ra Ba Ba alsa ella lla t lumfulg che m e r e La Re Wy rssi lsammia lac rre nar ns i by dd nn a o ia m un str is a o is r e e r Di inth llom lla ego vulg gna sa ng om y si ne a ta ce lv n ris le yc i Tu T Tya v es s docolosis b u u e v n r Ch T er be be rru ariu ki T ub rap r g r b co s i oir Ch om oir T ube er e aeo ibbo orch sa yc om ube r pa xca dor sum ii Ar e y r n v u th r O s m ce m nif atu m D ob rb e s v agn eru m M Mo D ac otr ili an en at m on na ac cr A act tyle ys da de drifo osu um ro os rth yle lla ac lic rm s s p r a St D por oriuobo lla rho tylo tu is eg La Mo Ar udd ium m trys oxy pal ide la ob sio na thr in ge ha r sp ota s ium de cr o gt p pt obu o o parma spo O botr onia hyro otylu st ra nic se riu rb ys fla pa ma Um eumrrico m e ilia a con gra ga M bil ye rne llips uric oide ns yc ic oc o o ali La aria ast li yea spo lor s Ch ae S Ste ciu sa su ke st li ra no ph no m llia bg sy ke Co th in c a r la m nio ec ctr ybe lbo os br Ce Con s o in p nig sic a Sa ra io po ps a u r a rcin Gr mo spo...
Words: 13456 - Pages: 54
...;6 6L ILNHU ^P[O H U\TILY VM JYP[PJHS JOHSSLUNLZ Z[PSS [V MHJL ;OL KPZWHYP[` IL[^LLU V\Y OPNOLZ[ HUK SV^LZ[ WLYMVYTPUN Z[VYLZ OHK ILJVTL L]LU TVYL WYVUV\UJLK WYVTV[PVUZ PU [OL THSSZ ^LYL YLHJOPUN \UWYLJLKLU[LK SL]LSZ HUK H ULHY KV\ISPUN PU JV[[VU WYPJLZ JV\WSLK ^P[O H U\TILY VM VYNHUPaH[PVUHS JOHUNLZ [OH[ OHK `L[ [V [HRL YVV[ HSS TLHU[ [OH[ ^L RUL^ ^L OHK [V JVU[PU\L [V ^VYR ^P[O H OPNO KLNYLL VM \YNLUJ` PU THRPUN JOHUNLZ [V V\Y I\ZPULZZ 6\Y [LHT TL[ LHJO VM [OLZL JOHSSLUNLZ OLHK VU HUK ^L LU[LY PU H Z[YVUNLY WVZP[PVU [OHU ^OLYL ^L ^LYL H `LHY HNV (Z [OL `LHY WYVNYLZZLK Ä_PUN V\Y YLHS LZ[H[L WVY[MVSPV ILJHTL HIZVS\[LS` LZZLU[PHS [V Z[HIPSPaPUN V\Y I\ZPULZZ HUK [OL WYVZWLJ[ VM NL[[PUN IHJR [V WVZP[P]L JHZO ÅV^ >L ^LYL HWWYVWYPH[LS` JOHSSLUNLK I` LHJO VM V\Y RL` SHUKSVYKZ [V HUZ^LY [OL X\LZ[PVU ^O` ZOV\SK [OL` JHYL HIV\[ Z\WWVY[PUN 7HJ:\U HUK THRL JVTWYVTPZLZ VU SVUN [LYT SLHZLZ ^OPJO [OL` ZLSKVTS` KV (Z ^L ZOHYLK ^P[O [OLT V\Y WSHUZ MVY [OL M\[\YL HUK V\Y JVTTP[TLU[ [V ILPUN H ILZ[ PU JSHZZ ZWLJPHS[` YL[HPSLY JVUULJ[LK [V *HSPMVYUPH SPMLZ[`SL ^P[O H \UPX\L JVSSLJ[PVU VM IV[O V\[ZPKL HUK WYVWYPL[HY` IYHUKZ ^L WLYZ\HKLK [OLT [OH[ ^P[O [OLPY OLSW ^L JV\SK VUJL HNHPU IL H JV]L[LK HUK WYVK\J[P]L YL[HPSLY PU [OL ILZ[ THSSZ HYV\UK [OL JV\U[Y` *VPUJPKPUN ^P[O V\Y YLHS LZ[H[L YLZ[Y\J[\YPUN ^L ZLJ\YLK TPSSPVU VM TLaaHUPUL ÄUHUJPUN ^P[O .VSKLU .H[L *HWP[HS HUK H TPSSPVU ^VYRPUN JHWP[HS MHJPSP[` ^P[O >LSSZ -HYNV )HUR .VSKLU .H[L *HWP[HS PZ VUL VM [OL WYLLTPULU[...
Words: 18315 - Pages: 74
...THIRD EDITI ----- --·-- --·-- - - -- - O N -- SU PP LY CH AI N MA NA GE ME NT Stra tegy , Plan ning , and Ope ratio n Sunil Chopra Kellogg Schoo l of Manag ement Northwestern University Peter Meindl Stanfo rd University --------Prentice I-I all Uppe r Saddl e River , New Jersey ·--· PEAR SON -- · - · - - - "ibrary of Congress Cataloging-in-Publication Data :::hopra, Sunil Supply chain management: strategy, planning, and operation I Sunil Chopra, >eter Meind!.-3rd ed. p. em. Includes bibliographical references and index. ISBN: 0-13-208608-5 1. Marketing channels-Managemen t. 2. Delivery of goods-Management. i. Physical distribution of goods-Management. 4. Customer servicesvfanagement. 5. Industrial procurement. 6. Materials management. I. vfeindl, Peter II. Title. HF5415.13.C533 2007 658.7-dc22 2006004948 \VP/Executive Editor: Mark Pfaltzgraff ii:ditorial Director: Jeff Shelstad ;enior Project Manager: Alana Bradley E:ditorial Assistant: Barbara Witmer Vledia Product Development Manager: Nancy Welcher \VP/Executive Marketing Manager: Debbie Clare Vlarketing Assistant: Joanna Sabella ;enior Managing Editor (Production): Cynthia Regan flroduction Editor: Melissa Feimer flermissions Supervisor: Charles Morris Vlanufacturing Buyer: Michelle Klein Vlanager, Print Production: Christy Mahon Composition/Full-Service Project Management: Karen Ettinger, TechBooks, Inc. flrinter/Binder: Hamilton Printing Company Inc. fypeface: 10/12 Times Ten Roman :::redits...
Words: 138607 - Pages: 555
...THIRD EDITI ----- --·-- --·-- - - -- - O N -- SU PP LY CH AI N MA NA GE ME NT Stra tegy , Plan ning , and Ope ratio n Sunil Chopra Kellogg Schoo l of Manag ement Northwestern University Peter Meindl Stanfo rd University PEAR SON --------Prentice I-I all Uppe r Saddl e River , New Jersey ·--· -- · - · - - - "ibrary of Congress Cataloging-in-Publication Data :::hopra, Sunil Supply chain management: strategy, planning, and operation I Sunil Chopra, >eter Meind!.-3rd ed. p. em. Includes bibliographical references and index. ISBN: 0-13-208608-5 1. Marketing channels-Managemen t. 2. Delivery of goods-Management. i. Physical distribution of goods-Management. 4. Customer servicesvfanagement. 5. Industrial procurement. 6. Materials management. I. vfeindl, Peter II. Title. HF5415.13.C533 2007 658.7-dc22 2006004948 \VP/Executive Editor: Mark Pfaltzgraff ii:ditorial Director: Jeff Shelstad ;enior Project Manager: Alana Bradley E:ditorial Assistant: Barbara Witmer Vledia Product Development Manager: Nancy Welcher \VP/Executive Marketing Manager: Debbie Clare Vlarketing Assistant: Joanna Sabella ;enior Managing Editor (Production): Cynthia Regan flroduction Editor: Melissa Feimer flermissions Supervisor: Charles Morris Vlanufacturing Buyer: Michelle Klein Vlanager, Print Production: Christy Mahon Composition/Full-Service Project Management: Karen Ettinger, TechBooks, Inc. flrinter/Binder: Hamilton Printing Company Inc. fypeface:...
Words: 141930 - Pages: 568
...Similarities and Differences A Comparison of IFRS, US GAAP and Indian GAAP* *connectedthinking November 2007 PricewaterhouseCoopers’ publications and tools PricewaterhouseCoopers has a range of tools and publications to help companies apply IFRS (see also the inside back cover). Illustrat ive Consolidated Fin ancial Statements • Corporate, 2007 • Banking, 2006 • Insurance, 2006 • Investment funds, 2006 • Investment property, 2006 Realistic sets of financial statements – for existing IFRS preparers in the above sectors – illustrating the required disclosure and presentation. Measurement checklist 200 6 Outlines the measurement bases required by all IFRSs published up to September 2006 Adopting IFRS – A step-by-step illu stratio n of t he transitio n t o IFRS Illustrates the steps involved in preparing the first IFRS financial statements. It takes into account the effect on IFRS 1 of the standards issued up to and including March 2004. IFRS for SMEs (proposals) – Pocket Guide 200 7 Provides a summary of the recognition and measurement requirements in the proposed ‘IFRS for Small and MediumSized Entities’ published by the International Accounting Standards Board in February 2007 IAS 39 – Achi eving hedge accounting in practice Covers in detail the practical issues in achieving hedge accounting under IAS 39. It provides answers to frequently asked questions and step-by-step illustrations of how to apply common hedging strategies. ...
Words: 49168 - Pages: 197
...B2B Brand Management Philip Kotler ´ Waldemar Pfoertsch B2B Brand Management With the Cooperation of Ines Michi With 76 Figures and 7 Tables 12 Philip Kotler S. C. Johnson & Son Distinguished Professor of International Marketing Kellogg School of Business Northwestern University 2001 Sheridan Rd. Evanston, IL 60208, USA p-kotler@kellogg.northwestern.edu Waldemar Pfoertsch Professor International Business Pforzheim University Tiefenbronnerstrasse 65 75175 Pforzheim, Germany waldemar.pfoertsch@pforzheim-university.de ISBN-10 3-540-25360-2 Springer Berlin Heidelberg New York ISBN-13 978-3-540-25360-0 Springer Berlin Heidelberg New York Cataloging-in-Publication Data Library of Congress Control Number: 2006930595 This work is subject to copyright. All rights are reserved, whether the whole or part of the material is concerned, specifically the rights of translation, reprinting, reuse of illustrations, recitation, broadcasting, reproduction on microfilm or in any other way, and storage in data banks. Duplication of this publication or parts thereof is permitted only under the provisions of the German Copyright Law of September 9, 1965, in its current version, and permission for use must always be obtained from Springer-Verlag. Violations are liable for prosecution under the German Copyright Law. Springer is a part of Springer Science+Business Media springeronline.com ° Springer Berlin ´ Heidelberg 2006 Printed in Germany The use of general descriptive names, registered...
Words: 104254 - Pages: 418
...PRINCIPLES OF COST ACCOUNTING This page intentionally left blank PRINCIPLES OF COST ACCOUNTING 15E E D W A R D J. V A N D E R B E C K Professor Emeritus Department of Accountancy Xavier University Principles of Cost Accounting, 15th Edition Edward J. VanDerbeck ª 2010, 2008 South-Western, Cengage Learning ALL RIGHTS RESERVED. No part of this work covered by the copyright herein may be reproduced, transmitted, stored or used in any form or by any means graphic, electronic, or mechanical, including but not limited to photocopying, recording, scanning, digitizing, taping, Web distribution, information networks, or information storage and retrieval systems, except as permitted under Section 107 or 108 of the 1976 United States Copyright Act, without the prior written permission of the publisher. Vice President of Editorial, Business: Jack W. Calhoun Acquisitions Editor: Matt Filimonov Developmental Editor: Lauren Athmer Marketing Manager: Kristen Hurd Marketing Coordinator: Heather McAuliffe Content Project Manager: Corey Geissler Production Technology Analyst: Starratt Alexander Media Editor: Scott Fidler Sr. Manufacturing Coordinator: Doug Wilke Production Service: Cadmus Sr. Art Director: Stacy Shirley Internal Designer: Jennifer Lambert, Jen2Design, LLC Cover Designer: cmiller design Cover Image: ªGetty Images For product information and technology assistance, contact us at Cengage Learning Customer & Sales Support, 1-800-354-9706 For permission...
Words: 191216 - Pages: 765
...PRINCIPLES OF COST ACCOUNTING This page intentionally left blank PRINCIPLES OF COST ACCOUNTING 15E E D W A R D J. V A N D E R B E C K Professor Emeritus Department of Accountancy Xavier University Principles of Cost Accounting, 15th Edition Edward J. VanDerbeck ª 2010, 2008 South-Western, Cengage Learning ALL RIGHTS RESERVED. No part of this work covered by the copyright herein may be reproduced, transmitted, stored or used in any form or by any means graphic, electronic, or mechanical, including but not limited to photocopying, recording, scanning, digitizing, taping, Web distribution, information networks, or information storage and retrieval systems, except as permitted under Section 107 or 108 of the 1976 United States Copyright Act, without the prior written permission of the publisher. Vice President of Editorial, Business: Jack W. Calhoun Acquisitions Editor: Matt Filimonov Developmental Editor: Lauren Athmer Marketing Manager: Kristen Hurd Marketing Coordinator: Heather McAuliffe Content Project Manager: Corey Geissler Production Technology Analyst: Starratt Alexander Media Editor: Scott Fidler Sr. Manufacturing Coordinator: Doug Wilke Production Service: Cadmus Sr. Art Director: Stacy Shirley Internal Designer: Jennifer Lambert, Jen2Design, LLC Cover Designer: cmiller design Cover Image: ªGetty Images For product information and technology assistance, contact us at Cengage Learning Customer & Sales Support, 1-800-354-9706 For permission...
Words: 191216 - Pages: 765