...tangible goods they deliver. To compete and win in today’s environment requires constant interaction between manufacturers and their suppliers, customers, business partners, and services providers. Despite recent advances in information and communications technologies, much business is still conducted face-to-face, and deals are still done with a handshake. Whether it’s engineers working together to develop a new manufacturing process, executives meeting to negotiate a licensing agreement, or industry leaders getting together at a conference to map the future of their sector, creating value requires business people to meet and interact. Given the intensity of Canada’s trade relationship with the United States, this is especially the case between our two countries. Not only are we each other’s largest customer, but our businesses increasingly work together to compete in global markets. As Canada’s largest trade and industry association, Canadian Manufacturers & Exporters (CME) is committed to helping its members compete and win in domestic and global markets. One way in which we do this is by providing our members with business intelligence that helps them succeed. With more than four million businesspeople crossing the border every year...
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...company set by different authors but never had an opportunity to apply them on a real life scenario. 1.2 Reasons for choosing the organisation I have decided to choose Tesco plc for this research and analysis project .Tesco plc is the largest retailer in the UK and third largest in the world behind Wal-Mart and Carrefour. According to TNS Worldpanel over £1 in every £7 (14.3%) of UK retail sales is spent at Tesco. (http://en.wikipedia.org) .Tesco has largely contributed to cut spending on our daily needs. It has wide ranges of services and products which would help me to analyse different aspect of the business. Its growth in the international market is quite significant and it has became a threat for Wal-Mart and Carrefour as a international rival .Therefore I found Tesco to be the best choice compare to other supermarket retailers. Comparison I will compare the performance of Tesco plc with j Sainsbury plc. They are both listed in the London stock exchange. J Sainsbury plc is the third largest retailer in the UK with a market share of 16.1% and ASDA is the closest competitor with a market share of 16.8% according to the latest report by TNS World panel . I will report on the business and financial performance analysis of three year period ranging from year ended 2007 to year ended 2009 and make comparison with J Sainsbury plc where appropriate. I will also bring other supermarket retailers in to the picture to make...
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...Aldi and Sainsbury Grocery store is a shop which the main product sold primarily food HISTORY OF GROCERY SOTRES . They hold an extremely significant value in consumer lifestyle. This essay will compare strengths and weaknesses between Aldi and Sainsbury. Aldi Aldi is a private company which was founded in Essen, Germany 1946 by Karl and Theo Albrecht. Aldi is now a leading worldwide discount supermarket chain with more than 8,500 stores in more than 15 countries. After several years, the owners separated Aldi into Aldi Nord, which operates shops in the north of Germany, and Aldi Sud, which operate the south and the UK. Karl took the Aldi Sud (South), and his brother Theo took the Nord (North) (Rudolph, 2011). Moreover, in times of economic depression were consumers are caring more about the price. Aldi to took advantage of the depression with it being one of the leading supermarkets that offer discounts and lower prices than the main stream supermarkets. This strategy also known as razor strategy was very effective in the UK because when the economic depression hit Europe people felt the need to save and cut down expenses and restore to cheaper options. Aldi before depression. this below shows the number of the shops for people who want to save money for food for , which allows them to offer the best quality products at low prices (Haberer, 2008). According to Mirror Magazine “Aldi won the award of supermarket of the year, and this award for second year in a raw...
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...Introduction In April 2009, Tesco, the UK’s largest retailer and private sector employer of labour, announced annual sales for 2008/09 of almost £60 billion (x66bn or $90.2bn) together with profits of £3 billion (x3.3bn or $4.5bn). After a dramatic decade-long transformation from purely domestic operator to multinational giant, Tesco now had a remarkable 64 per Source: Getty Images. cent of its operating space outside the UK, was developing increasingly strong businesses across 11 Asian and European markets, had a rapidly expanding ‘start-up’ subsidiary operating in the western USA, and had announced its entry into the Indian market. Moreover, as signalled in both the title of its Annual Report (Value Travels) and the prominence given in that report to its international profile, the firm was publicly expressing its confidence that it had mastered the art of international expansion, so long a weakness of UK retailing. Tesco’s emergence as the world’s third largest retailer, operating 2025 stores and employing 183,600 staff outside the UK by 2008/09, represents one of the most successful examples of strategic diversification by any UK company and offers insight into the role of the ‘corporate strategist’, the CEO. International expansion – from the UK to Central Europe, Asia and North America In the early 1990s Tesco was the UK’s second largest food retailer, lagging behind the market leader Sainsbury’s in terms of sales density, turnover growth and profitability. Over the next decade...
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...1. Keeping customers at the heart! ! Aldi keeps its customers at the heart of everything it does, ensuring that the shopping experience is made as simple and stress-free as possible. This strategy is focused on the discounter's core model which ensures that prices and SKU count are kept low, along with the twice weekly rotation of Specialbuys. To keep improving its offer, Aldi listens to its customers, engaging directly through social media, specifically Facebook and Twitter. Parents are important customers for Aldi and so the discounter has created the Mamia Parent Club and Lunchbox app to engage them with the Aldi brand from pregnancy onwards. This strategy has helped Aldi to increase loyalty and add new aspects to the discounter's appeal. Launched an organic food range to attract middle class. For Christmas it has introduced a number of luxury products to appeal to these shoppers - including caviar, scallops, whole goose and lobster. Now it has announced that it will also be beefing up its 'specially selected' range - a higher quality range introduced for more selective shoppers.! ! 2. Swap & Save! ! Aldi's core marketing campaign is very simple in that it encourages shoppers to swap branded products for Aldi's non-branded products in order to save up to 40% on price. Understanding that purse strings have been tightened over recent years, Aldi has confidence that its own products are as good as the brands, but at lower price points. The campaign has been successful...
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...Keeping things simple Annual report and financial statements 2010 Contents and introduction ConTenTs The DIreCTors’ reporT AnD busIness reVIeW 1 Highlights 2 Chairman’s statement 4 Strategic review 4 Business review 5 Market overview 6 Our strategy 8 Key Performance Indicators 10 Our business model 12 Risks and uncertainties 14 CSR/Today 16 Our people – Values in action 18 Performance review 18 Operating review 23 Financial review 26 Governance 26 Board of Directors 28 Corporate governance report 32 Directors’ remuneration report 41 General information FInAnCIAL sTATemenTs 43 Group financial statements 43 Directors’ statements of responsibilities 44 Independent auditors’ report 45 Consolidated financial statements 45 Group accounting policies 50 Consolidated statement of comprehensive income 51 Consolidated balance sheet 52 Consolidated cash flow statement 53 Consolidated statement of changes in equity 54 Notes to the Group financial statements 75 Company financial statements 75 Company accounting policies 77 Company balance sheet 78 Notes to the Company financial statements InVesTor InFormATIon 86 Five year summary of results 87 Supplementary information 88 Investor relations and financial calendar Our business We are the UK’s fourth largest food retailer by sales with an annual turnover in excess of £15bn. We have 425 stores across Britain, ranging in size from 10,000 to 40,000 square feet. Over 10m customers visit our stores each week served by over 134,000 employees...
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...Issuance of a Library Card Author (s): _ Date: __11-5-2012__ Version: ___2______ USE CASE NAME: Issuance of a Library Card USE CASE TYPE & LEVEL USE CASE ID: 001 SCOOTS LC Business: PRIORITY: Low System: Requirements SOURCE: Analysis PRIMARY BUSINESS ACTOR: Library Administrator Design OTHER PARTICIPATING ACTORS: • Customer/Patron • System OTHER INTERESTED STAKEHOLDERS: • Out of District Customers • Children under 14 with Guardians DESCRIPTION: This Use Case is to describe the process for Customers to get a library card and become Patrons PRE-CONDITION: A customer must provide valid ID for application to become a patron TRIGGER: Desire to check out an asset of the library TYPICAL COURSE Actor Action System Response OF EVENTS: Step 1: Customer requests to apply for a Library Card Step 2: Library Administrator asks customer for valid ID – Driver’s License or State ID showing Scooterville community of proof of residency Step 3: Customer provides required proof of identification. Step 4: Library Administrator completes application process on SCOOTS terminal and asks for $5.00 cash fee. Step 5: Customer pays $5.00 cash Step 6: Library Administrator issues receipt. Step 7: Customer becomes a Patron and waits for card to be printed. Step 8: Library Administrator prints and hands Library card to the new Patron with an expiration date of 2 years and issues PIN using the last 4 digits of the customer’s phone number for card usage. Step 9:...
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...With these developments, it is obvious that conflicts between parties of different nationalities occur and liability to tax on income of foreigners especially among those engaging in trading venture. Whilst the laws affecting domicile and residence may be sufficiently settled, it is paramount for courts to pursue a detailed analysis to ascertain specific preliminary issues so as to avoid controversial rulings. Courts often handle numerous financial cases that involve what can be best described as foreign or international elements. In such cases, court must decide whether it has the jurisdiction under the Family Law Act 1975 to make a decision on such cases. In the event that it is determined that the court is invested with the jurisdiction to determine the case, the court has to consider whether there is a system of law in foreign country that also has the jurisdiction to handle the case. As it was addressed in the case Attorney General of New Zealand v Ortiz [1984] AC 1, these benefits and costs to either party if the case resolution is made in foreign country as compared with the apparent country should also be a subject of concern. [1] Legal systems in most countries around the world adopt community property regime, which takes effect at the inception of marriage or at the time of divorce. For instance, California and Massachusetts in the United States have adopted community property regimes that support equal division of assets upon divorce. However, this provision...
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...Adapted from Bernhardt & Kinnear (1988). Cases in marketing management, pp. 6-16. Plano, TX: Business Publications, Inc. Pay careful attention to the following points. They are often used by instructors to evaluate either a written or oral analysis. 1. Be complete. Each area of the situation analysis must be discussed, problems and opportunities identified, alternative presented and evaluated using the situation analysis and relevant financial analysis, and a decision must be made. An analysis that omits part of the situation analysis or only recognizes one alternative is not a good analysis. Second, each area must be covered in-depth and within insight. 2. Avoid rehashing case facts. Every case has a lot of factual information. A good analysis uses facts that are relevant to the situation at hand to make summary points of analysis. A poor analysis just restates or rehashes theses facts without making relevant summary comments. 3. Make reasonable assumptions. Every case is incomplete in terms of some piece of information that you would like to have. A good case analysis must make realistic assumptions to fill in the gaps of information in the case. For example, the case may not describe the purchase decision process for the product of interest. A poor analysis would either omit mentioning this or just state that no information is available. A good analysis would attempt to present this purchase decision process by classifying the product and drawing upon real life...
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...are given. It is understandable then that we should seek out more opportunities to apply our skills and make more positive impacts within our jurisdictions. It is this general attitude that led us to get involved in investigating cold cases. How We Got Started Mark had, for several years, been consulting with our Coroner’s Division as a forensic anthropologist. During this time he came to learn that there were numerous coroners’ cases in which the identity of the decedent was unknown. These cases were kept in three-ring binders on a shelf in the Sergeant’s office. Over the years, in the course of this forensic work, we would discuss these cases and the progress that was being made on them. The conversation usually ran along the lines of us asking “any luck with that 1980 homicide victim?” and the sergeant answering “well, we’ve gotten so many new cases that I haven’t been able to even look at it yet.” This went on for a few years and through two different sergeants. One day we, as a crime analysis unit, were brainstorming about how we could broaden our “client base”, as it were. We had been successful in integrating ourselves into our Investigations Bureau and had been involved in numerous major cases. And, of course, we had always been active in producing tactical and strategic analyses for our patrol personnel. But we knew that we could be doing more, particularly given the size and responsibilities of our agency. It was during...
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...BUSINESS CASE Presented to the Accountancy Department De La Salle University In partial fulfillment Of the course requirements In ACCTBA2 (C33) March 2, 2015 A stakeholder is typically concerned with an organization delivering intended results and meeting its financial objectives. In general, a stakeholder can be one of two types: internal (from within an organization) or external (outside of an organization). The stakeholders in this situation are Lanie Marquez and Tim Rodriguez who are also partners in the retail distribution business and their capital contributions are as follows P500,000 and P300,000 respectively they are an internal stakeholder since they are also the owners. The total Capital of both stakeholders is P800,000 and with a monthly salary for both partners at P15,000 on the assumption that both of them will contribute to manage the business equally. Assuming that both managed the business equally the total salary for the year for Lanie and Tim are P180,000 each. They share profit and loss equally and no interest will be given on capital contributed. The problem for this situation is that Lanie is starting to get concerned with the behavior of her other partner Tim. He only manages the business 50% of the time, which will mean that his salary of P15,000 will need to decrease by also 50% since he does not manage the business equally with his partner. The business has seen a downturn in the profit outcome and for the current financial...
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...Ralph’s Grocery and United Food and Commercial Workers Union The case that I chose for the week 6 critical thinking assignment concerns Ralph’s Grocery Company, located in California. It applies to this week’s material due to the fact that the case involves unlawful suspension and discharge of an employee, as reviewed by the National Labor Relations Board. Background In May 2011, Vittorio Razi was an employee at Ralph’s Grocery and was suspended and terminated after he refused to take a drug test without first consulting with his UFCW Local 324 representative. The company (Respondent) says that on the day in question, Razi’s behavior was in question, acting nervous, anxious, agitated, and slurred speech. After a couple managers discussed the...
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... Many people wonder why their own teeth stain so easily. The enamel on your teeth and chromogens are what stains your teeth, but what exact beverage stains teeth the most? I chose this topic because I was curious to know what stains teeth the most. It affects us daily because it could rot your teeth or you can’t pick up hot chicks anymore. So what causes teeth to stain? The temperature causes teeth to expand or contract making it easier for stains. So hot and cold drinks affect that. Color in foods and beverages come from chromogens. Chromogens are intensely pigmented compounds that stick to teeth enamel. Chromogens cause a lot of trouble when they mix and react with other stain causing and stain promoting factors. Tannis may be natural or synthetic tannis is another factor that stains teeth. Tooth enamel is porous making it extremely susceptible to stains. The darker the liquid the darker the stain. There are some examples that stain teeth. Not only sodas bad but also Gatorade. Beets are bad for you also. Mostly cause they’re concentrated. Berries dark skins stain teeth. Ketchup is also really bad because of its bright red color and high levels of acid. Dark liquids and sauces you put on your foods also stain teeth. Colored candy and popsicles both contain colorants that will transfer to the teeth and embed in the porous enamel. Fruit juices, especially grape and cranberry, leave a colorful tinge on the teeth and tongue. Colored sodas instantly discolor teeth. The citric acids...
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...efficient investigative products and services. As a result, the coverage requirements for ANACI and NACLC investigations have been enhanced to support a common content baseline for all agencies. Note that these enhancements apply only to those ANACI and NACLC cases submitted on an SF 86. The purpose of this FIN is to provide you with information concerning what case coverage changes have been made. The case price adjustments necessary to support these changes will be reflected in the FY 2007 case prices. ANACIINACLC Cases Currently, listed and developed issues which are identified in ANACI and NACLC cases (for non-DoD customers) are not pursued beyond the normal scope of the investigation. These cases are returned to the requesting agency so that the agency may decide whether to adjudicate the case based upon the information in hand, conduct additional follow-up themselves, or request a Reimbursable Suitability Investigation (RSI) from FISD to cover the additional issues. Beginning with FY 2007, expansion of these issues will become a standard part of both the ANACI and NACLC products. Effective October 1, 2006, issues apparent at scheduling or developed during the course of the investigation and which fall within the 5-year case coverage period, unless otherwise noted, will be expanded upon according to the following chart (exception: issues which are known to have been covered in previous investigations, or which would reasonably have been expected to...
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...find that you would like even more time. I recommend that you enter the exam promptly since I will make deductions for those exceeding the 9:00 o'clock end time even if you enter late. Third, know that the legal reasoning essay will come from Module 4 on immunity. The variety of scenarios in that question will force you to think about and explain the nuances between sovereign and personal immunity, between absolute and qualified immunity, about loss of immunity, etc. You will want to understand all four cases from that module well before the exam. I will expect specific citations to the cases and the principles that they enunciate. An additional case that might be useful for you to look at is Canton v. Harris. A second question will address the rulemaking process and the principles underlying it. You should "walk into" the exam (in a virtual sense) with a clear sense of a fully articulated rulemaking process, so that you can pick and choose elements as appropriate in the case you will be presented. The third question will be drawn from the text regarding the Constitutional framework. Finally, remember that "open book" exams can be as challenging as closed book because the "bar" (the expectation) is higher. I think you will find that prior preparation will make a good deal of difference. As stated before, when you open the exam, answer the questions initially in word and copy it back to the exam. That way, you will not lose work, time...
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