CLASS 1.1 Important concepts Entities – tax versus legal • Tax entities o People, partnerships, joint venture, companies … are considered to be entities for the purposes of calculating income tax. • Legal entities o Companies, which have separate legal personalities, are legal entities. Income flows • Income should be considered as a cash flow stream, where timing is important. • The question is, when the income recognised as earned or deducted (because tax delayed is tax denied)?
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ISBN-10: 0-19-530792-5 1 3 5 7 9 8 6 4 2 Printed in the United States of America on acid-free paper For Chaille Bianca and Vivienne Lael and William Grant who says he wants to be an investment banker ACKNOWLEDGEMENTS As a f i r s t - t i m e au t h o r , I have many people to thank. Luckily for the reader, most of them are current and former employees of Goldman Sachs and Morgan Stanley who would prefer not to be cited. Their support and insight were invaluable to this enterprise. For early
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Zara Case Study Report Name: SeJun Lee Executive Summary Zara is one of the largest international fashion companies in the world, and it belongs to Inditex, one of the world‟s largest distribution groups. This study reviews Zara`s external environment and analyses its internal organisation to make recommendations for improving its core competencies against competitors such as H&M and GAP. This study first reviews the Zara enterprise in terms of PEEST environmental factors, Porter‟s Five
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The customer perceived value of supermarkets: Customer perceived value (CPV) is the difference between the prospective customer’s evaluation of all the benefits and all the costs of an offering and the perceived alternatives (Kotler, 2003). Customers will buy from the firm that they see as offering the highest perceived value. There are various benefits that a person receives and he sacrifices something in order to achieve that. The first table takes in the interests received and sacrifices
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0 0 REPORT OF THE COMMITTEE ON 0 0 THE F INANCIAL A S P E C T S OF C ORPORATE G OVERNANCE 1 DE C E M B E R 1992 0 0 REPORT OF THE COMMITTEE ON 0 0 THE F INANCIAL A S P E C T S OF C ORPORATE G OVERNANCE 0 1992 The Committee on the Financial Aspects of Corporate Governance and Gee and Co. Ltd. Reproduction of this publication in whole or in part is unrestricted for internal communications within a given organisation. It is otherwise
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Marketing 12 * ORIENTACIONES DE LAS EMPRESAS HACIA EL MERCADO .......................... 13 El Enfoque Producción 14 El Enfoque Producto 14 El Enfoque Ventas 15 El Enfoque Marketing 17 Estrategias de Marketing 1-1: El Secreto de la Rentabilidad E s M a r k e t i n g 1-2: El de L. L. Bean - La Satisfacción del Cliente 20 Relanzamiento de las Líneas Aéreas SAS por Jan Carlzon 23 Empresas y Sectores: Cinco Pasos en el Aprendizaje del Marketing en el Sector Bancario 26 El Enfoque Marketing Social
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Middlesex ABSTRACT It has been argued that the two most common approaches to change management adopted by organizations, Theory E and Theory O, represent an inefficient dichotomy and integrating elements of both into any change initiative has been proposed. The dichotomy in a Theory E approach, incorporating practices driven by an economic imperative and a Theory O approach, incorporating practices for improving organizational capability are questioned by this research. By comparing the integrated model
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===========================================================Word count: 1579 =========================================================== 1. Porter’s Generic Competitive Strategies The Porter’s Generic Competitive Strategy defines whether a company follows competitive advantages through its share market scope. (Porter, Michael E., 1985) Competitive Advantage Competitive Advantage Differentiation Differentiation Low Cost Low Cost
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Table of Contents 1. Summary and Introduction ...................................................................................... 3 2. Chocolate Industry ................................................................................................... 5 2.1. Understanding the landscape ................................................................................. 5 2.2. Trend ...................................................................................................
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supported by the DeLone–McLean model of information systems success Edward W.N. Bernroider * Vienna University of Economics and Business Administration, Department for Information Business, Augasse 2-6, 1090 Vienna, Austria A R T I C L E I N F O A B S T R A C T Article history: Received 18 May 2005 Received in revised form 24 August 2007 Accepted 11 November 2007 Available online 1 May 2008 I investigated the role of IT governance in driving the success of ERP projects. The tool
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