...CENTRAL BEACH ROAD TEXTILE CENTRE CLINIC 200 JALAN SULTAN #03-32 TEXTILE CENTRE SINGAPORE 199018 62982400 9.00am - 12 noon, 2.00pm - 5.00pm CLOSED CLOSED CLOSED CLOSED 2 CENTRAL BEACH ROAD VERNON CLINIC & SURGERY 100 JALAN SULTAN #02-25/26 SULTAN PLAZA SINGAPORE 199001 62940244 11.00am - 1.00pm, 2.30pm - 6.00pm CLOSED 11.00am - 1.00pm, 2.30pm - 4.30pm CLOSED CLOSED 3 CENTRAL BRAS BASAH SHALOM MEDICAL DENTAL GROUP PTE LTD 231 BAIN STREET #03-57 BRAS BASAH COMPLEX SINGAPORE 180231 63371884 9.00am - 12.30pm, 2.00pm - 5.00pm CLOSED 9.00am to 1.00pm CLOSED CLOSED 4 CENTRAL BRAS BASAH THE CLINIC @ CAMPUS 70 STAMFORD ROAD #B1-45 SINGAPORE MANAGEMENT UNIVERSITY SINGAPORE 178901 63339300 8.30am - 12.30pm, 1.30pm - 5.00pm CLOSED 8.30am - 12.30pm CLOSED CLOSED 5 CENTRAL CITY HALL THE MEDICAL PRACTICE 1 RAFFLES LINK #01-03A SINGAPORE 039393 63329087 8.30am - 12.30pm, 1.30pm - 5.30pm CLOSED 8.30am -...
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...EXECUTIVE SUMMARY Justin Bell, assistant operations manager at Rockwater Insurance (RI), faces a difficult situation and must act quickly in order to prove his competence as a leader to his colleagues. Ideally, his decision must maintain the firm’s no-layoff history, encourage the tight-knit company atmosphere, and draw as little negative attention as possible. As a new employee in his grandfather's business, he must prove himself worthy of the position he was recently controversially given. His first challenge is dealing with the declining performance of veteran employee, Russell Campbell, a strong-minded subordinate with a significant amount of influence within the firm. To make his dealings even more complicated, Russell is a recent widow. Keeping this in mind, the best course of action would be for Justin to hold a meeting with his uncle and Branch Manager, Frank Bell. At this meeting, it would be advised that he: 1. Propose the idea that a new Assistant Sales Manager position be created. 2. Recommend himself for this role, due to the fact that he is well suited for this position. 3. Nominate Russell to be the new Assistant Operations Manager, dependent on the conditions that he: a. Take a minimum 3 weeks paid leave in order to recover to an adequate psychological state to work in a managerial role. b. Receive counselling, and obtain clearance by medical professionals that he is in sufficient condition. If he is not cleared, he will...
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...Business Ethics Dosen : Dr. Marwah M. Diah, MA. Individual Assignment – Final Project Pelanggaran Etika Bisnis pada Kasus Citibank Kelas Eksekutif 28B Hendrik Setiawan Beberapa bulan yang lalu masih terngiang di telinga kita tentang kejahatan perbankan yang melibatkan salah satu perusahaan perbankan asing yang bernama Citibank N.A Indonesia dengan aktor utamanya berasal dari dalam perusahaan itu sendiri. Ada dua kasus yang sedang melanda Citibank saat ini, yakni permasalahan debt collector dan pembobolan dana nasabah. "Terhadap dua kasus Citibank, kami sedang menindaklanjuti mendalam. Akan tetapi, untuk melanjutkan penelitian yang mendalam, butuh bahan masukan penyempurnaan peraturan," tukas Gubernur BI Darmin Nasution, saat memenuhi panggilan oleh DPR bersama Citibank dan Kepolisian, di Gedung DPR, Senayan, Jakarta. Bank Indonesia (BI) yang notabene sebagai regulator bisnis perbankan di Indonesia akan melakukan beberapa langkah untuk menyikapi masalah tersebut, yakni me-review perlindungan terhadap nasabah, private banking, hingga pembatasan maksimum pemilikan kartu kredit di mana produk maupun risiko dapat mendorong partisipasi nasabah, seperti adanya permasalahan dengan debt collector, sehingga perlunya peraturan perbankan ke lembaga keuangan lainnya. Ini karena menyangkut perlindungan nasabah, dan tatanan aturan main jasa debt collector di berbagai bidang. Saat ini Kepolisian Republik Indonesia menetapkan pegawai Citibank Melinda Deealias MD sebagai tersangka penggelapan...
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... a time-‐weighted average return-‐ignoring the quarter-‐to-‐quarter variation in funds under management; 2. Mutual funds are required to publish this as a measure of past performance. -‐ Dollar-‐weight Return 1. Similar to a capital budget problem 2. Accounting for varying amounts of capital under management form quarter to quarter 3. Less than time-‐weighted return of 7.19% -‐ Risk free assets: an asset with a certain rate of return (often taken to be short term T-‐bills) -‐ Scenario analysis: l Determine a set of relevant scenarios and associated investment outcomes and assigns probability to each l l -‐ Compute mean return and variance However, sometimes it is hard to assign probabilities Time series analysis: l l Use historical data, treat each observation as equally likely Compute mean and variance -‐ -‐ Normal distribution, ri~N(E(ri), Oi) Two special properties: l The return on...
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...Women leading cashew into the Future Leveraging women’s roles in the Indian cashew processing industry Concept note - February 2016 Background While the cashew industry is taking important steps towards mechanization, negative side effects are that many female workers beyond their 30ies might lose their job with little hope for alternative decent employment. Besides, young people lose interest to work in the cashew processing industry threatening the sector in the long run. Being an important player in the cashew market and in the frame of its Buying into the Future sustainability strategy, Intersnack Procurement (ISP) proposed to its key supplier Rajkumar Impex (RI) to join forces in the commitment to counteract this tendency prejudicial to the cashew sector and their common business. Rajkumar accepted the invitation. Civic stakeholders i.e. ICCO Cooperation, in particular ICCo India, and BoP Innovation Center through the initiative ‘Women as Inclusive Business partners, will be key partners in the design and implementation of the project. Vision Women as Inclusive Business partners in the cashew industry Mission Partners recognize that the - often hidden- potential of women can lead the cashew industry into higher efficiency standards, increased product and processes quality and greater gender equality. To seize this potential and position, project partners envisage a project with a focus on: * Enhancing women’s access and agency to upgrade their position...
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...MAINTENANCE MANAGEMENT Equipment maintenance management presents important support process in industrial and service enterprises. It presents safety feature for many work systems, as it is important to identify critical equipment and maintain it regularly, to make it available and reliable during its operational time [10]. To automate the maintenance management process it is necessary to do three main activities [6]: collecting information about...
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...CHAPTER 16 PORTOFOLIO MANAGEMENT Value At Risk dikembangkan pada awal tahun 1990an untuk mengendalikan risiko pada commercial bank yang kemudian menyebar pada investment bank. Teknik ini mengukur resiko yang ada pada portofolio investasi sehingga risiko tersebut lebih dapat dikendalikan. INSTITUTIONAL INVESTOR VS BANK INVESTOR • Investor institusional adalah entitas bisnis yang memiliki dana yang besar. Investor institusional dapat diklasifikasikan menjadi perusahaan investasi, dana pensiun, perusahaan asuransi, dana abadi, dana treasury bank, serta Hedge Fund. • Hedge Fund adalah dana perusahaan swasta yang dapat mengambil posisi long atau short di dalam pasar, dan haya dapat diakses oleh Investor Institusional. • Ciri Bank Investor : Sering di sebut Sell side karena sering menjual jasa keuangan /surat berharga, high leverage, agresif, short horizon, aktif dalam pasar likuid. • Ciri Institutional Investor : sering di sebut buy side, karena sering membeli jasa keuangan /surat berharga, low/no leverage, konservatif, long horizon, biasanya invest dalam pasar yang kurang likuid. RISK MEASUREMENT • Value At Risk menyediakan estimasi risiko uang yang hilang dalam jangka waktu pengamatan tertentu (horizon). • Dengan menggunakan asumsi distribusi parametrik untuk keuntungan dan kerugian, maka risiko ini dapat dikonversi dan dapat diukur sebagai standar deviasi. • Issue-nya kemudian adalah pemilihan apakah risiko harus diukur secara absolut ataukah...
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...Asthma Caregivers (Parents, families, caregivers) To learn, to be part of the school community, and to have a positive outlook on life at school, it is important for children to attend as many days of school as possible. Parents tend to keep their asthmatic children home from school. However, with proper planning the child could be in the classroom learning and being part of the school community. Family care givers play an important role in helping children and youth with successful asthma control and management at school. * Be sure your child sees a doctor on a regular basis. * Keep asthma medications up to date. * Be certain your child knows how to administer control and emergency medications or who to ask for help when they need it. * Send your child to school healthy! Remove asthma triggers from your home. * Try to keep your home as free as possible of dust, scented items, animal dander, strong cleaning products and other chemicals. * Quit smoking! Even if you smoke outside, smoke remains on your clothing and can be a trigger for asthma. Communicating with Your Child's School Meet with your child’s teacher, the school nurse, and other responsible staff at the start of every school year. Make certain everyone understands your child’s health care needs as discussed with their doctor. * Share the history of your child’s asthma. * Provide contact information for your child’s doctor. * Have your child’s Asthma Action Plan on...
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...EVALUATION DATE: 12TH NOVEMBER 2012 INTRODUCTION: The purpose of this report is to critically address the expansion plan of Santa division management focused on the anticipated plant replacement. This action is aimed at improvement of the Santa division manufacturing capacity which is required for meeting demands of a new customer offering an attractive five years contract. In spite of the considered plan of expansion is perceived as a low-risk venture, the report will review the impact of accepting the contract using the given information and basing on financial (Return on capital employed (ROCE), Residual Income (RI)) and non financial performance measurement techniques, specifically the balanced scorecard approach. The following data is available for Santa division: Net profit before tax (PBIT) £ 3 mln per annum Net capital employed £ 10 million Required rate of return 20 % before tax The Following data is available on the anticipated contract: Contract duration 5 years Sales provided £ 2 mln per annum Operating costs on the contract £ 1,35 mln per annum, excluding depreciation The following data is available on the plant required: Plant replacement = annual depreciation per year Required capital outlay £ 2 mln (£ 1,5 mln of new fixed assets + £ 0,5 mln) Plant life 5 years FINANCIAL PERFORMANCE MEASURES (ROCE, RI): ROCE (also referred to as return on investment (ROI) and return on assets (RONA), is the most commonly used measure of profitability,...
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...Solving Human Resource Problem of PT Maspion by Applying Motivation and Payment Theory Fitria Candra Dewi, Zamrida Ma’arifatul Lillah, Dhea Elvira Rossa, Dody Kurnia Lumban Gaol, Devina Kartika Sari Department of Business Management Institut Teknologi Sepuluh Nopember 1. Introduction Motivation is the process which purpose to increase an individual’s intensity, direction and persistence of effort toward attaining a goal specifically, an organizational goal. There are four early theories about motivation, they are: a. Maslow Hierarchy of Needs Theory b. Mc Gregor’s Theory X and Theory Y c. Harzberg’s Two-factor Theory d. McClelland’s Theory of Needs These theories are still relevant but need to be more developed in order to fulfill the developing of industrial needs. So, the contemporary theories appear to accommodate the industrial needs. They are: a. Self determination Theory b. Goal setting Theory c. Equity Theory d. Expectancy Theory Payment is one of factors which can motivate the employees. Appropriate payment will avoid employees from the dissatisfaction but inappropriate payment will demotivate the employees. One of demotivation effect is decreasing productivity. The human resource department should maintain the payment according to employee’s needs and the laws. The human resource department can determine the salary based on employee’s position and job. But the payment must not be below the minimum wage. Beside the based salary, human resource department...
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...4.1 Framework Control Objectives Management Guidelines Maturity Models COBIT 4.1 The IT Governance Institute® The IT Governance Institute (ITGITM) (www.itgi.org) was established in 1998 to advance international thinking and standards in directing and controlling an enterprise’s information technology. Effective IT governance helps ensure that IT supports business goals, optimises business investment in IT, and appropriately manages IT-related risks and opportunities. ITGI offers original research, electronic resources and case studies to assist enterprise leaders and boards of directors in their IT governance responsibilities. Disclaimer ITGI (the “Owner”) has designed and created this publication, titled COBIT® 4.1 (the “Work”), primarily as an educational resource for chief information officers (CIOs), senior management, IT management and control professionals. The Owner makes no claim that use of any of the Work will assure a successful outcome. The Work should not be considered inclusive of any proper information, procedures and tests or exclusive of other information, procedures and tests that are reasonably directed to obtaining the same results. In determining the propriety of any specific information, procedure or test, CIOs, senior management, IT management and control professionals should apply their own professional judgement to the specific circumstances presented by the particular systems or IT environment. Disclosure Copyright © 2007 by the IT Governance...
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...4.1 Framework Control Objectives Management Guidelines Maturity Models COBIT 4.1 The IT Governance Institute® The IT Governance Institute (ITGITM) (www.itgi.org) was established in 1998 to advance international thinking and standards in directing and controlling an enterprise’s information technology. Effective IT governance helps ensure that IT supports business goals, optimises business investment in IT, and appropriately manages IT-related risks and opportunities. ITGI offers original research, electronic resources and case studies to assist enterprise leaders and boards of directors in their IT governance responsibilities. Disclaimer ITGI (the “Owner”) has designed and created this publication, titled COBIT® 4.1 (the “Work”), primarily as an educational resource for chief information officers (CIOs), senior management, IT management and control professionals. The Owner makes no claim that use of any of the Work will assure a successful outcome. The Work should not be considered inclusive of any proper information, procedures and tests or exclusive of other information, procedures and tests that are reasonably directed to obtaining the same results. In determining the propriety of any specific information, procedure or test, CIOs, senior management, IT management and control professionals should apply their own professional judgement to the specific circumstances presented by the particular systems or IT environment. Disclosure Copyright © 2007 by...
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...Principles of Management Control Systems 20 Fo rI B ICFAI UNIVERSITY S U se O nl y C la s s of 09 Principles of Management Control Systems 20 Fo rI B ICFAI Center for Management Research Road # 3, Banjara Hills, Hyderabad – 500 034 S U se O nl y C la s s of 09 The Institute of Chartered Financial Analysts of India, January 2006. All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, used in a spreadsheet, or transmitted in any form or by any means – electronic, mechanical, photocopying or otherwise – without prior permission in writing from Institute of Chartered Financial Analysts of India. Fo ISBN 81-7881-995-3 Ref. No. PMCS/A 01 2K6 31 For any clarification regarding this book, the students may please write to ICFAI giving the above reference number, and page number. While every possible care has been taken in preparing this book, ICFAI welcomes suggestions from students for improvement in future editions. rI B S U se O nl y C la s s of 20 09 Contents PART I: AN OVERVIEW OF MANAGEMENT CONTROL SYSTEMS Chapter 1 Chapter 2 Chapter 3 Chapter 4 Chapter 5 Chapter 6 Chapter 7 Introduction to Management Control Systems Approaches to Management Control Systems Designing Management Control Systems Key Success Variables as Control Indicators Organizing for Adaptive Control Autonomy and Responsibility Transfer Pricing 3 15 28 42 57...
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...Principles of Management Control Systems 20 Fo rI B ICFAI UNIVERSITY S U se O nl y C la s s of 09 Principles of Management Control Systems 20 Fo rI B ICFAI Center for Management Research Road # 3, Banjara Hills, Hyderabad – 500 034 S U se O nl y C la s s of 09 The Institute of Chartered Financial Analysts of India, January 2006. All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, used in a spreadsheet, or transmitted in any form or by any means – electronic, mechanical, photocopying or otherwise – without prior permission in writing from Institute of Chartered Financial Analysts of India. Fo ISBN 81-7881-995-3 Ref. No. PMCS/A 01 2K6 31 For any clarification regarding this book, the students may please write to ICFAI giving the above reference number, and page number. While every possible care has been taken in preparing this book, ICFAI welcomes suggestions from students for improvement in future editions. rI B S U se O nl y C la s s of 20 09 Contents PART I: AN OVERVIEW OF MANAGEMENT CONTROL SYSTEMS Chapter 1 Chapter 2 Chapter 3 Chapter 4 Chapter 5 Chapter 6 Chapter 7 Introduction to Management Control Systems Approaches to Management Control Systems Designing Management Control Systems Key Success Variables as Control Indicators Organizing for Adaptive Control Autonomy and Responsibility Transfer Pricing 3 15 28 42 57...
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...Q.1 How is RI (EVA) analysis carried out? Explain advantages and disadvantages. Ans. The EVA method is based on the past performance of the corporate enterprise. The underlying economic principle in this method is to determine whether the firm is earning a higher rate of return on the entire invested funds than the cost of such funds (measured in terms of weighted average cost of capital, WACC). If the answer is positive, the firm’s management is adding to the shareholders value by earning extra for them. On the contrary, if the WACC is higher than the corporate earning rate, the firm’s operations have eroded the existing wealth of its equity shareholders. In operational terms, the method attempts to measure economic value added (or destroyed) for equity shareholders, by the firm’s operations, in a given year. Since WACC takes care of the financial costs of all sources of providers of invested funds in a corporate enterprise, it is imperative that operating profits after taxes (and not net profits after taxes) should be considered to measure EVA. The accounting profits after taxes, as reported by the income statement, need adjustments for interest costs. The profit should be the net operating profit after taxes and the cost of funds will be the product of the total capital supplied (including retained earnings) and WACC EVA= [Net operating profits after taxes – [Total Capital * WACC] Example; Following is the condensed income statement...
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