Value Creation of Spin-offs and Carve-outs Dissertation zur Erlangung der Würde eines Doktors der Staatswissenschaften vorgelegt der Wirtschaftswissenschaftlichen Fakultät der Universität Basel von Roger Rüdisüli von Amden SG Difo-Druck GmbH Bamberg 2005 Genehmigt von der Wirtschaftswissenschaftlichen Fakultät der Universität Basel auf Antrag von Prof. Dr. Heinz Zimmermann und Ass.-Prof. Dr. Wolfgang Drobetz. Basel, den 10. Mai 2005 Der Dekan Prof. Dr. Heinz Zimmermann Acknowledgements
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Air Canada is Canada’s largest domestic and international full-service airline and the largest provider of scheduled passenger services in the domestic market, the transborder market and each of the Canada-Europe, Canada-Pacific, Canada-Caribbean/Central America and Canada-South America markets. Passenger transportation is the principal business of the Corporation and, in 2009, represented 87% of its total operating revenues. During 2009, Air Canada, together with Jazz, operated, on average
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Global Perspectives on Accounting Education Volume 6, 2009, 25-45 READING AND UNDERSTANDING ACADEMIC RESEARCH IN ACCOUNTING: A GUIDE FOR STUDENTS Teresa P. Gordon College of Business and Economics University of Idaho Moscow, Idaho USA Jason C. Porter College of Business and Economics University of Idaho Moscow, Idaho USA ABSTRACT The ability to read and understand academic research can be an important tool for practitioners in an increasingly complex accounting and business environment. This
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8 IDEAS FOR ACCOUNTING BI SUCCESS Business Intelligence (BI)is a phrase that can mean many things. This white paper is focused on the topic of Business Intelligence for the accounting department. Your accounting department’s BI solution should serve your needs effectively. BI for accounting should be considered successful when the authorized accounting department staff have all the necessary software tools required to see the information in all necessary formats to answer all questions asked in
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BMO Financial Group 198th Annual Report 2015 There are many ways to talk about what lies ahead: Change. Disruption. Opportunity. Growth. We’ve gotten closer to our customers. Made banking simpler. Unified our businesses. Expanded our footprint. Invested in new platforms. Embraced a better rulebook. And through it all, delivered consistently strong results. Business Review Financial Review 2 4 10 11 16 17 18 20 21 23 24 26 118 132 Financial Snapshot/Who We Are
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accounting method. You can maintain multiple accounting methods. You can set up as many components as you like and use them for different accounting methods. You can set up an accounting method that creates entries in compliance with US GAAP, and another one that complies with IFRS. These two methods could share components, such as entry descriptions, because the journal entry components are modular. The accounting methods are then assigned to each ledger, which determines the rules that are applied when
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SECTOR 7 US CORPORATE GOVERNANCE at a time of Tyco scandal 8 RESPONSE FROM THE REGULATORS -SARBANES-OXLEY ACT 2002 9 AUDIT 10 EXTERNAL AUDIT 10 INTERNAL AUDIT 11 INTRODUCTION TO ANGLO IRISH BANK 12 The Scandals 12 Loans to Sean Fitzpatrick 13 Irish Life and Permanent Depositing Funds 14 Corporate Governance Situation of Anglo 16 Ernst & Young – External Auditor 17 Impact on Shareholders & The Public 18 Company Law, Financial Regulator, Accounting Standards IFRS and GAAP
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Bharti Airtel Limited Annual Report 2010-11 Board of directors Sunil Bharti Mittal Akhil Gupta Chua Sock Koong N. Kumar Ajay Lal Craig Ehrlich Pulak Prasad Rakesh Bharti Mittal Tan Yong Choo Evan Mervyn Davies Rajan Bharti Mittal Hui Weng Cheong Nikesh Arora Salim Ahmed Salim Tsun-yan Hsieh Manoj Kohli Table of contents Corporate information Performance at a glance rformance Chairman's message airman's CEO (International) & JMD's message O
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CPA Mock Evaluation CFE, Day 1-individual certification related to Capstone 1 Case Page 1 Cap 1 Background Information Mission is the same: Arndt Industries Ltd. (AI) is committed to manufacturing innovative, quality products Under the current company structure, each company acts as its own investment centre (lots of independence to operate). All divisions (except Engineered Products) and corporate continue to be managed by family members. Some shareholders wanted to sell shares within
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Disclaimer Notes to the Annual Report and Accounts This PDF version of the Unilever Annual Report and Accounts 2007 is an exact copy of the document provided to Unilever’s shareholders. Certain sections of the Unilever Annual Report and Accounts 2007 have been audited. Sections that have been audited are set out on pages 69 to 121, 125 to 126, 128 to 130 and 133 to 135. The auditable part of the report of the Remuneration Committee as set out on page 49 has also been audited. The maintenance and
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