...right to terminate the employment relation at any time. Dismissal does not have to be for cause, but I will need to be sure in each case that the situation does not fall into an exception to “At-Will”. The major exceptions are public policy and implied contract. There is also the exception of implied covenant of good faith and fair dealing (NCLS, nd, a, Seg. 1), this last exception is not recognized in Texas(NCLS, nd, b). What exactly do these exceptions mean? Public policy basically protects employees from the actions of an employer that violate public interest. Examples would be as follow: Employees can’t be dismissed based on race, religion, age or gender or any other characteristic that falls within the civil rights purview. They must be allowed to fulfill their civic responsibility of jury duty or being a member of the National Guard or reserve. Employees must be free to file workman’s compensation claims or to organize and form a union. They can’t be forced to perform illegal or fraudulent acts. Finally, there can be no retaliation for any of the above, and especially in the case of whistleblowing (NCLS, nd, a, Seg. 2). The exception of implied contract is exactly what it sounds like. If a contract was implied...
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...D21: Watertime case study – Grenoble, France Emanuele Lobina Senior Research Fellow, PSIRU, Business School, University of Greenwich e.lobina@gre.ac.uk 10th March 2006 One of 29 WaterTime case studies on decision-making on water systems www.watertime.net Table of Contents Acknowledgements 3 1 Introduction 4 2 City background 4 3 Water and wastewater undertaking 4 3.1 Background 4 3.2 Water and wastewater undertaking profile 4 3.3 Region profile 5 3.4 Performance indicators 6 4 Actors in water and wastewater services provision and production 6 5 Episodes 7 5.1 Award of lease contract to COGESE, 1989-1996 7 5.1.1 The impact of fiscal considerations prior to the award of the contracts: transfer of funds to the municipal budget and underinvestment 7 5.1.2 Inducements to award the lease contracts: corruption and fiscal considerations 8 5.1.3 Performance of the private operator and interest-seeking behaviour 9 5.2 Decision to renegotiate the water supply and sewerage lease contracts: 1995-2000 12 5.2.1 The renegotiated contracts in operation: still disadvantageous 14 5.3 Decision to remunicipalise water supply and sewerage operations: 2000 to date 17 5.3.1 Administrative court rulings: 1989-1999 17 5.3.2 Debate on and assessment of alternative options to semi-privatised contracts: 1998-2000 17 5.3.3 Assessment of alternative...
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...Table of contents Executive summary 2 Companies profile and History. 3 The company’s proposition. 3 Chronology in introducing products, and other landmarks 3 Plants for manufacturing: 4 Land marks 4 Choosing Brand 5 Main Competitors 6 SWOT analyze Hero Motor Corp 6 Macro Environment 9 Consumer Behaviour. 9 The buying decision behavior for buying 10 Marketing plan, strategy (BCG’s and SBUs 10 Pricing 11 Channels of distribution 11 Promotion Mix 12 Executive summary Company background Companies profile and History. Hero MotoCorp Limited is the World's single largest two-wheeler motorcycle company. The com-pany has three manufacturing facilities in Dharuhera, Gurgaon at Haryana and Haridwar at Uttarak-hand. The company head quarter is based in New Delhi, India .It started manufacturing bicycles, in 1984 the company was incorporated in a joint venture with Honda and given the name Hero Honda Ltd. Honda was making the R&D work and Hero was manufacturing. The company’s proposition. In the 1980s, Hero Honda grabbed everyone's attention with its campaign 'Fill it - Shut it - Forget it' Chronology in introducing products, and other landmarks 1985 : CD100 1989: Sleek 1991: CD 100 SS 1995 : Splendor 1999: Hero Honda CBZ first 150 cc in Indian market 2001: Passion and joy 2002: Dawn and Ambition 2003: CD Dawn, Splendor+ and Passion Plus, and Hero Honda Karizma, the industry's first 223cc motorcycle. 2004: Ambition 135 and CBZ 2005: Super...
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...Experience with Promotion of Renewable Energy: Successes and Lessons Learned Parliamentarian Forum on Energy Legislation and Sustainable Development Cape Town, South Africa 5-7 October, 2005 Richard L. Ottinger[?] Abstract: Renewable energy is becoming economic in all markets as its rapid growth results in more competitive prices. It is particularly appropriate and increasingly being adopted for providing electric power services to rural areas in developing countries unlikely to be served by grid electricity. Policies needed to implement renewable energy systems in rural areas are discussed in this paper. Most prominent are removal of subsidies to traditional energy primarily benefiting the wealthiest; involving the local populace in decision making; educating financial institutions about the economics of investing in renewable energy systems and creating investment vehicles appropriate to financing them in poor localities; training personnel on management, maintenance and drafting contracts; requiring vendor provision of maintenance and parts; and effective regulation and oversight of system management and financing. I. Introduction The recent sharp increases in the prices of oil, natural gas, uranium and coal underline the importance for all countries to focus on development of alternative energy resources. For developing countries, these price increases can have ruinous economic consequences; for many countries already plagued by poverty this means...
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...The ORIGINAL ARTICLE Heart the MVand Short StaturePolicy implications CASE REPORT Sinking of Failure Doña Paz – II. in a 43 year-old male Table 1. Initial Laboratory Results Heart Failure recommendations to address these to hypothyroidism. with cardiomyopathy secondary factors. The patient had been born full term to a then 31-yearMethod. ReviewPara 3 (G4P3), the 4th of preparedness in the old Gravida 4 of the state of maritime 9 siblings, with an pre-disaster setting and the post-disaster responsefacilitated the apparently unremarkable delivery at home following by Table 2. Thyroid Doña Paz by the sinking of the MV Function Tests government and responsible a traditional birth attendant. He was noted to be normal agencies. A scrutiny Reference Value preparedness of concerned of the state of Result at birth. and subsequent response to thewith age was agencies The patient was allegedly at par0.02 disaster both Free T4 (0.8-2.0) ng/dL physically and mentally until formulating 24.75 Uiu/ml conducted with the objective of eight years old when he was recommendations TSH (0.4-6.0) said to have stopped growing in height. He was brought to which may lead to prevention and mitigate loss of lives. a private doctor, whose diagnosis was undisclosed, and he Results. Multiple factors to increase for the occurrence patient was given medications accounted height, which the of this tragedy. only one month with no improvement. Through the took for These factors include an inherent risk due...
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...AUD Auditing & Attestation Roger Philipp, CPA AUDIT Written By: Roger Philipp, CPA Roger CPA Review 1288 Columbus Ave #278 San Francisco, CA 94133 www.RogerCPAreview.com 415-346-4CPA (4272) AUDIT Table of Contents Introduction…………………………….………………………………..………………1 AUDIT-1 Audit Standards & Planning…………………………………………….…………….…...2 AUDIT-2 Internal Control…………………………………………………………………….………...3 AUDIT-3 Audit Evidence…………………………………………………………….………………....4 AUDIT-4 Audit Sampling.......................................................................................................…...5 Audit Reports........................................................................................................…....6 AUDIT-5 Compilations and Reviews (SSARS)……………………………………….…………….7 Other Services and Reports………………………………………………….…………….8 Information Technology (IT)……………………………………………………..…………9 Appendix AICPA Released Questions……………….…………….…………….……..….Appendix AUD-2 Internal Control The following is an excerpt from the Roger CPA Review Text books, which are included with purchase of the Roger CPA Review course. Written and updated by your instructor, Roger Philipp, CPA, the textbooks are the perfect companion to our dynamic lectures. www.RogerCPAreview.com AUD-2 Internal Control The second standard of fieldwork states: “The auditor must obtain a sufficient understanding of the entity and the environment, including its internal control, to assess the risk of...
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...Malaysia Stock Picks Malaysia stock picks site has been developed to give first hand information with regard to share trading opportunities available for investors who do not like go through lengthy research reports, calculations,etc but to have a clear idea about stocks that have future up side potential.Our service is just not for day traders but for the investors who wish to see their money growing in the long run.Our main objective is to provide information relating to trading under one roof. This Blog Malaysia Stock Picks: How to spot a good IPO and a bad IPO in ... 11 May 2012 I can't help but to mention one classic example of Vastalux Energy Bhd. In 2008, Vastalux stocks were undersubscribed and since its listing the share price hasn't climbed any higher than its IPO price and is currently facing ... http://malaysiastockpicks.blogspot.com/ 1 11 May 2012 How to spot a good IPO and a bad IPO in Malaysia Here is a guide to spot a good Initial Public Offering (IPO) and a bad IPO in Malaysia. Whether you are looking to subscribe for flipping for first-day gains or to hold for the long run, understanding why companies go for IPO is equally as crucial as looking for pertinent points that will increase your chances of striking a good deal and avoiding a bad one. Why Companies go for IPO? All companies listed on the stock exchange have one common interest in mind – to raise funds. Initial Public Offerings is the company’s first time raising funds selling its stock to the public...
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...Disclaimer for the Skill Gap Report: NSDC engaged IMaCS (ICRA Management Consulting Services Limited) to prepare this report, which is based on independent research and analysis done by IMaCS. This report is not based or derived from any other report or research paper. Any similarity with any other paper may purely be a co-incidence. All rights reserved. All copyright in this report and related works is solely and exclusively owned by NSDC. The same may not be reproduced, wholly or in part in any material form (including photocopying or storing it in any medium by electronic means and whether or not transiently or incidentally to some other use of this presentation), modified or in any manner communicated to any third party except with the written approval of NSDC. This report is for information purposes only. While due care has been taken during the compilation of this report to ensure that the information is accurate to the best of IMaCSs’ and NSDC’s knowledge and belief, the content is not to be construed in any manner whatsoever as a substitute for professional advice. IMaCS and NSDC neither recommend nor endorse any specific products or services that may have been mentioned in this report and nor do they assume any liability or responsibility for the outcome of decisions taken as a result of any reliance placed in this report. Neither IMaCS nor NSDC shall be liable for any direct or indirect damages that may arise due to any act or omission on the part of the user due to...
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...Ensco PLC Company Analysis and Sell Report Nathan Green December 2, 2010 Finance 573 Dr. John Settle Rick Watson Contents Executive Summary 4 Company Overview 5 Sale Thesis 6 Energy Industry Overview (Oil and Gas Focus) 7 The “Upstream” Oil and Gas Sub-Sector Overview (Offshore Focus) 8 Macro-Level Trends in the Oil & Gas Industry 11 Industry Attractiveness Using Porters Five Forces 13 Bargaining Power of Suppliers: Low 13 Bargaining Power of Customers: Medium 13 Threat of New Entrants: Low 13 Threat of Substitute Products: High 14 Government Action: Medium 14 Competitive Rivalry: Medium 14 Five Forces Summary 14 Ensco’s Operations & SWOT Analysis 15 Strengths & Weaknesses 15 Opportunities & Threats 16 Financial Performance 17 Revenue, Cost of Sales, Net Income, & Margins 17 Capital Expenditures 18 Return on Assets 18 Relative Valuations 19 Financial Forecast 21 Discounted Cash Flow Valuation 22 Conclusion and Recommendation 23 Table of Figures Figure 1) World-Wide Energy Consumption Growth since 1965. 7 Figure 2) Example Photograph and Diagram of "Jackup" Oil Rigs 9 Figure 3) Example Photograph and Diagram of "Semisubmersible" Oil Rigs 9 Figure 4) Comparison of the Average Size of 2009 Oil Field Discoveries: Offshore vs. Onshore 10 Figure 5) Historical WTI Oil Prices 11 Figure 6) Historical and Projected Jackup Rig Demand 12 Figure 7) EIA Projected Global Demand for Energy...
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...AMRITA BUSINESS SCHOOL, BENGALURU | MICROFINANCE INSTITUTIONS | MARKET RESEARCH PROJECT | | | Contents LIST OF TABLES 2 INTRODUCTION 2 WHY MICROFINANCE? 3 MICRO FINANCE SERVICE PROVIDERS 4 THE EMERGENCE OF PRIVATE MICROFINANCE INDUSTRY 4 MICRO FINANCE IS ALL AROUND US 5 LITRETURE REVIEW 6 SUMMARY OF Y. H. MALEGAM COMMITTEE REPORT 2011 14 Why Malegam Committee Report was Set up? 15 Key recommendation 16 PROFIT AND NON PROFIT ORGANIZATION 21 Differences between for-profit MFI’s and non-profit MFI’s 23 For Profit MFI 23 Non Profit MFI 24 METHODOLOGY 25 CAPITAL STRUCTURE AND ASSET ALLOCATION 25 DEPTH AND BREADTH OF OUTREACH 27 EFFICIENCY 28 PRODUCTIVITY 29 QUALITY OF THE PORTFOLIO 31 ANALYSIS OF NUMBER OF ACTIVE BORROWERS 33 PROFITABILITY AND SUSTAINABILITY 35 CONCLUSION 36 REFERENCES 36 LIST OF TABLES Table 1 Table of Comparision 12 Table 2 Comparison of Debt Equity Ratio 25 Table 3 Debt Equity Ratio 26 Table 4 Comparison of Depth and Breadth of MFIs for the year 2012 with 2010 27 Table 5 Comparison of Depth and Breadth of MFIs for the year 2011 with 2010 27 Table 6 Operating Expense / Loan Portfolio 28 Table 7 Industry Standard for Operating Expense / Loan Portfolio 29 Table 8 Productivity of MFI’s for the year 2010 29 Table 9 Productivity of MFI’s for the year 2011 30 Table 10 Industry standards for year 2010 30 Table 11 Quality of portfolio for the year 2010 31 Table...
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...Professional Training Year at THE EUROPEAN PARLIAMENT Report submitted by Paul Preda Voicu URN: 6183487 In part fulfilment of the requirements for the award of the Degree of BSc (Honours) in International Hospitality and Tourism Management School of Hospitality and Tourism Management University of Surrey 2014 Table of Contents List of tables and figures 4 Acknowledgements 5 List of Abbreviations 6 Section A. Organisation evaluation 8 The Executive Summary 8 The Placement Overview 9 1. The Evaluation of the EP’s activities 10 1.1 The EP format 11 1.2 The History of the EP 11 1.3 Geographical Locations and Facilities 12 2. The People 16 2.1 Visions and Strategies 16 2.2 Institutional structure and management 16 2.2.1 External structure 16 2.2.2 Internal Structure 17 2.3 Management of the EP 21 2.3.1 EP’s Political management 21 2.3.2 EP’s Organisational management 22 2.3.3 EP’s Communication Management 23 2.4 Staffing, recruiting and training 24 2.4.1 Staffing 24 2.4.2 Recruiting 27 2.4.3 Training 27 3. The Numbers 27 3.1 Strict rules for efficient and transparent budget implementation 32 3.1.1 Separation of functions 32 3.1.2 Use of standard documents 32 3.2 Controls of the budgetary procedure 32 3.2.1 Internal controls 33 3.2.2 Internal audits 33 3.2.3 External controls 33 4. Evaluation and conclusion 34 4.1 SWOT analysis 34 4.2 Conclusions 35 Section B. Personal and professional development 36 ...
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...Technology in Society 24 (2002) 483–502 www.elsevier.com/locate/techsoc Data mining techniques for customer relationship management Chris Rygielski a, Jyun-Cheng Wang b, David C. Yen a,∗ a Department of DSC & MIS, Miami University, Oxford, OH, USA b Department of Information Management, National Chung-Cheng University, Taiwan, ROC Abstract Advancements in technology have made relationship marketing a reality in recent years. Technologies such as data warehousing, data mining, and campaign management software have made customer relationship management a new area where firms can gain a competitive advantage. Particularly through data mining—the extraction of hidden predictive information from large databases—organizations can identify valuable customers, predict future behaviors, and enable firms to make proactive, knowledge-driven decisions. The automated, future-ori- ented analyses made possible by data mining move beyond the analyses of past events typically provided by history-oriented tools such as decision support systems. Data mining tools answer business questions that in the past were too time-consuming to pursue. Yet, it is the answers to these questions make customer relationship management possible. Various techniques exist among data mining software, each with their own advantages and challenges for different types of applications. A particular dichotomy exists between neural networks and chi-square automated interaction detection (CHAID)...
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...UEFI Shell Specification September 25, 2008 Revision 2.0 The material contained herein is not a license, either expressly or impliedly, to any intellectual property owned or controlled by any of the authors or developers of this material or to any contribution thereto. The material contained herein is provided on an "AS IS" basis and, to the maximum extent permitted by applicable law, this information is provided AS IS AND WITH ALL FAULTS, and the authors and developers of this material hereby disclaim all other warranties and conditions, either express, implied or statutory, including, but not limited to, any (if any) implied warranties, duties or conditions of merchantability, of fitness for a particular purpose, of accuracy or completeness of responses, of results, of workmanlike effort, of lack of viruses and of lack of negligence, all with regard to this material and any contribution thereto. Designers must not rely on the absence or characteristics of any features or instructions marked "reserved" or "undefined." The Unified EFI Forum, Inc. reserves any features or instructions so marked for future definition and shall have no responsibility whatsoever for conflicts or incompatibilities arising from future changes to them. ALSO, THERE IS NO WARRANTY OR CONDITION OF TITLE, QUIET ENJOYMENT, QUIET POSSESSION, CORRESPONDENCE TO DESCRIPTION OR NON-INFRINGEMENT WITH REGARD TO THE SPECIFICATION AND ANY CONTRIBUTION THERETO. IN NO EVENT WILL ANY AUTHOR OR DEVELOPER OF THIS...
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...T.Y.B.Com FINANCIAL ACCOUNTING AND AUDITING PAPER - IV AUDITING AND COST ACCOUNTING © UNIVERSITY OF MUMBAI Dr. Rajan Welukar Dr . Dhaneshwar Harichandan Vice Chancellor Professor-cum-Director University of Mumbai Institute of Distance and Open Learning Fort, Mumbai-400032. University of Mumbai Programme Coordinator : Section I - Auditing Prof. R. Vijayan (Bsc. L.L.B, F.C.A) N.G. Acharya, D.K. Marathe College Chembur, Mumbai - 400 071. Prof. Kiran M. Rage (M.Com, D.F.M., F.C.A) N.G. Acharya, D.K. Marathe College Chembur, Mumbai - 400 071. Prof. B.K. Bandgar (M.Com, M. Phil, L.L.B.) Grad C.W.A., S.I.W.S.N.R. Swany, College of Commerce & Economics Wadala, Mumbai - 400 031. Prof. Sunil B. Kadam (M.Com, G..D.C.A) N.G. Acharya, D.K. Marathe College, Chembur, Mumbai - 400 71. Re-Edited by Prof. Kiran M. Rage (M.Com, D.F.M., F.C.A) N.G. Acharya, D.K. Marathe College Chembur, Mumbai - 400 071. Published by : DTP Composed by : Professor cum Director Institute of Distance and Open Learning University of Mumbai, Vidyanagari, Mumbai - 400 098. Pace Computronics "Samridhi" Paranjpe 'B' Scheme, Road No. 4., Vile Parle (E), Mumbai - 400 057. 2 CONTENTS Sr. No. Title Page No. SECTION - I (AUDITING) 1 Introduction To Auditing 01 2 Introduction To Auditing II 22 3 Audit Planning 33 4 Auditing Techniques And Internal Audit Introduction I 44 5 Internal Control 54 6 Vouching 89 7 ...
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...AirAsia Berhad (284669-W) 25-5, Block H, Jalan PJU 1/37, Dataran Prima, 47301 Petaling Jaya, Selangor Darul Ehsan, Malaysia Tel : (603) 78809318 Fax : (603) 78806318 E-mail : investorrelations@airasia.com Website : www.airasia.com CONTENTS AirAsia Berhad | annual report 2007 Our Dreams and Aspirations To be the largest low cost airline in Asia serving the 3 billion people who currently are underserved with poor connectivity and high fares. G G 2 4 7 8 12 20 22 24 26 30 32 34 36 40 42 43 44 46 47 48 52 53 54 56 60 62 66 68 72 76 81 82 83 152 156 157 G Our Dreams and Aspirations Corporate Profile Five Year Financial Highlights Share Performance Chairman’s Statement Group Chief Executive Officer’s Report AirAsia’s Strategy for Success Route Network Safety Product Development Go Holiday The Sky is Your Limit Champion of Low Fares AirAsia Roars Into Formula One One AirAsia Our People, Our Pride Investing In Our Future Major Milestones Serving You Better from Our 2nd LCC Terminal Awards & Accolades AirAsia Cares AirAsia Group Corporate Information Board of Directors Directors’ Profile Senior Management Senior Management Profile Managing Risk to Maximise Returns AirAsia Financial Snapshots Statement on Corporate Governance Audit Committee Report Statement on Internal Control Additional Compliance Information Financial Statement Analysis of Shareholdings List of Properties Held Notice of Annual General Meeting Proxy Form To be the best company to work for where employees...
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