...leadership in the future. In such a situation, Cisco Systems Inc. develops its corporate strategy, which basically targets at the acquisition of smaller companies which a great potential and have developments which could be very perspective in the future. One of such companies is Summa Four, which Cisco Systems Inc. wants to acquire. In this respect, it should be said that the acquisition of the new company will inevitably pose certain difficulties Cisco Systems Inc. will have to overcome. Even though the company has a huge experience of acquisitions, since the company has launched the strategy of acquisition since the early 1990s, the acquisition of Summa Four is different from the acquisition of any other company Cisco Systems has ever bided for before. To put it more precisely, as a rule Cisco Systems Inc. acquired companies which were small and did not possess significant manufacturing facilities. Basically, such acquisitions were rather investment in the human capital than in the production proper because it was mainly the ideas and intellectual and creative potential of the personnel of these companies and their technologies and innovative ideas that actually attracted Cisco Systems Inc. In contrast, Summa Four has not only quite perspective ideas and developments, such as the Project Alpha – the industry’s first standards-based open programmable...
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...INTRODUCTION Cisco Systems was started by a team of husband and wife, Leonaid Bosack and Sandy J. Lerner in 1984. They developed the first specialized microcomputer that enable two or more networks communicate with each other by deciphering, translating and funnelling data between them. This microcomputer also called as “multi-protocol” router has opened up and boosted the functionality of the Internet world. Over the years, Cisco managed to become the spearhead in the data networking equipment market which saw the company provided and manufactured large-scale router that powered the Internet. As Cisco Systems grow and expand over the years, so did the company’s product portfolio. With routers and switches being the core products of the company, other products and services such as hubs, access products (connection for remote access), web scaling products and technologies, security products, InterWorks for SNA, IOS software and network management has slowly become a part of Cisco Systems product portfolio. This expansion of portfolio was made possible through the several acquisitions and partnerships. By 1998, Cisco managed to hold either number one or number two position in 14 of the 15 markets in which it competed. This has made Cisco the top choice among large companies to buy company’s line of products and services. This situation may also reflect from the strong financial growth of Cisco. From 1994 until 1998 Cisco’s total assets sky-rocketed from $1.1 billion to $8.9 billion...
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...different types of managed care plans, and can benefit individuals in different ways depending on the coverage options they are looking for. Like a lot of different things, managed care can have positives and negatives. Managed care is where health insurance companies have contracts with health care providers and facilities to provide care to patients at a reduced price. These providers make up the plan's network. How much of your care the plan will pay for depends on the network's rules and if the provider is in that specific network. There are three different types of managed care; HMO, PPO, and POS. HMO is a health maintenance organization and this is where they usually only pay for care within that network. Some insurance companies like Summa, Anthem Blue Cross Blue Shield, and Medical Mutual offer HMO plans. A PPO is a preferred provider organization which is where they usually pay more if you get care within the network, but they still pay a portion if you go outside of the network. A few insurance companies that offer PPO plans are Anthem Blue Cross Blue Shield, United Healthcare, and Medical Mutual. A POS, meaning point of service, is a plan where it lets you choose between an HMO and a PPO each time you need care. POS...
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...1 FINAL EXAM FINC 5000 Instructions: 1. Please write your name on your answer sheet. Show your detail works 2. The exam is individual work. It is to be your work and your work alone, with no assistance from classmates, family, friends or others. 3. Your completed exam is due on or before 10/09/12 (11:59 P.M). 4. By proceeding with the exam you are agreeing not to share the exam content or your answers with anyone, including students who may take FINC 5000 in the future GOOD LUCK +++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++ 1. To help finance a major expansion, Bull Company sold a noncallable bond several years ago that now has 20 years to maturity. This bond has a 10% annual coupon, paid semiannually, sells at a price of $1,075, and has a par value of $1,000. If the firm's tax rate is 40%, what is the component cost of debt for use in the WACC calculation? 2. Assume that Kelly Inc. hired you as a consultant to help estimate its cost of common equity. You have obtained the following data: D0 = $0.80; P0 = $27.50; and g = 7.00% (constant). Based on the DCF approach, what is the cost of common from retained earnings? 3. You were recently hired by TOM TOM Inc. to estimate its cost of common equity. You obtained the following data: D1 = $1.75; P0 = $42.50; g = 8.00% (constant); and F = 5.00%. What is the cost of equity raised by selling new common stock? 4. Tomboy plans to issue a $1,000 par value, 20-year noncallable bond with a 8.00% annual...
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...FOUNDATIONS OF BUSINESS THOUGHT Business 1050 – 005 #5947 Fall 2015 Monday Professor: W. Tim Miller Email: wtmiller@echelon-inc.com Text: Foundations of Business Thought, 1st edition, Boardman, Sandomir and Sondak (Gray cover) Outlines, notes, syllabus, handouts, etc., all be handled through Canvas. Bus1050, section 005, will meet Mondays a full 3 hours from 6:00 PM until 9:00 PM in SFEBB 160. We will use Canvas exclusively in this class for syllabus, handouts, notes, etc. Be familiar with Canvas. Foundations of Business Thought will introduce the student to the cultural, historical and philosophical thought surrounding the issues of business and commerce throughout the ages. By examining the words of great authors, we will get a sense of the timeless nature of business and make the observation that the issues currently facing individuals and business have their origins in writings centuries old and from a wide array of cultural and geographic underpinnings. A brief historical trace will be made to connect us to those businessmen and women who pursued many of the same goals we do today. The course will be divided into three semester sections with six functional areas, each followed by an Exam. A lecture outline is posted to Canvas in the week that section is started. Section 1: A. The Fundamentals of Business - We will read many of the classics of literature and philosophy to discern the authors' beliefs about business fundamentals and, in the...
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...МІНІСТЕРСТВО ОСВІТИ ТА НАУКИ, МОЛОДІ ТА СПОРТУ УКРАЇНИ ХАРКІВСЬКИЙ НАЦІОНАЛЬНИЙ ЕКОНОМІЧНИЙ УНІВЕРСИТЕТ Кафедра іноземних мов “ Цілі та принципи бухгалтерського обліку ” ВИКОНАЛА: ПЕРЕВІРИЛА: Харків 2012 MINISTRY OF EDUCATION AND SCIENCE, YOUNG PEOPLE AND SPORT OF UKRAINE KHARKIV NATIONAL UNIVERSITY OF ECONOMICS Department of Foreign Languages “Purpose and Principles of Accounting” “Accounting and audit” Faculty (2-2) Supervisor: Kharkiv 2012 Accountancy Accountancy is the process of communicating financial information about a business entity to users such as shareholders and managers. The communication is generally...
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...MasterCard Incorporated Company Profile Publication Date: 17 Jun 2011 www.datamonitor.com Europe, Middle East & Africa 119 Farringdon Road London EC1R 3DA United Kingdom t: +44 20 7551 9000 f: +44 20 7551 9090 e: euroinfo@datamonitor.com Americas 245 5th Avenue 4th Floor New York, NY 10016 USA t: +1 212 686 7400 f: +1 212 686 2626 e: usinfo@datamonitor.com Asia Pacific Level 46 2 Park Street Sydney, NSW 2000 Australia t: +61 2 8705 6900 f: +61 2 8088 7405 e: apinfo@datamonitor.com MasterCard Incorporated ABOUT DATAMONITOR Datamonitor is a leading business information company specializing in industry analysis. Through its proprietary databases and wealth of expertise, Datamonitor provides clients with unbiased expert analysis and in depth forecasts for six industry sectors: Healthcare, Technology, Automotive, Energy, Consumer Markets, and Financial Services. The company also advises clients on the impact that new technology and eCommerce will have on their businesses. Datamonitor maintains its headquarters in London, and regional offices in New York, Frankfurt, and Hong Kong. The company serves the world's largest 5000 companies. Datamonitor's premium reports are based on primary research with industry panels and consumers. We gather information on market segmentation, market growth and pricing, competitors and products. Our experts then interpret this data to produce detailed forecasts and actionable recommendations, helping you create new business opportunities...
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...Pre-Socratic Period Thales of Miletus Background: Thales of Miletus (fl. c. 585 BC) is regarded as the father of philosophy. Thales of Miletus was considered one of the Seven Wise Men of ancient Greece. Thales was the first of the Greek natural philosophers and founder of the Ionian school of ancient Greek thinkers. Works/Writings/Philosophy: His is said to have measured the Egyptian pyramids and to have calculated the distance from shore of ships at sea using his knowledge of geometry. He also predicted an eclipse of the sun. In geometry Thales has been credited with the discovery of five theorems like the one that a triangle inscribed in a semicircle has a right angle. He tried to discover the substance from which everything in nature is made off and suggested water. Thales is important in bridging the worlds of myth and reason. He initiated the revolutionary notion that to understand the world one needed to know its nature and that there was an explanation for all phenomena in natural terms. That was a giant step from the assumptions of the old world that supernatural forces determined almost everything. While considering the effects of magnetism and static electricity, he concluded that the power to move other things without the mover itself changing was a characteristic of "life", so that a magnet and amber must therefore be alive in some way (in that they have animation or the power to act). If so, he argued, there is no difference between the living and the dead...
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...confidential. Each item is followed by several possible answer. On your sheet, shade completely the box that corresponds to the number of the answer that specifically pertains to you. 1. 2. Sex : Civil Status : 1. Male 1. Single 3. Widow/widower 2. Female 2. Married 4. Separated/Divorce 3. 32-28 years old 3. Age bracket where you belong : 1. 18-24 years old 2. 25-31 years old 2. 39-45 years old 5. More than 45 years old 4. Highest educational attainment: 1. College graduate 2. Diploma/Certificate 3. With Master’s Units 4. Master’s Degree 5. With Ph.D. Units/Degree 5. Year of last attendance in school : 1. Before 1985 2. 1986-1990 4. 1996-2000 5. After 2000 3. 1991-1995 6. What honours did you receive when you graduated from college? 1. Summa Cum laude 2. Magna Cum laude 3. Cum laude 4. Other academic award 5. None/not applicable 7. Present employment: 1. Government 2. Private 3. Self-employed 8. Type of present job: 1. Professional/Technical/Scientific 2. General Clerical 3. Trades and crafts (jobs requiring manual/mechanical/artistic skills) 4. Others 5. Not applicable manual dexterity of application of 9. Length of experience in present job: 1. Less than one year 2. One to two years 3. Three to four years 4. More than four years 5. Unemployed 10. Do you have any of the following first level eligibilities: Second Grade, Municipal/Provincial Clerk, General Clerical, Career Service SubProfessional(Local Government), Career Service Sub-professional 1. Yes 2. No 11. For...
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...confidential. Each item is followed by several possible answer. On your sheet, shade completely the box that corresponds to the number of the answer that specifically pertains to you. 1. 2. Sex : Civil Status : 1. Male 1. Single 3. Widow/widower 2. Female 2. Married 4. Separated/Divorce 3. 32-28 years old 3. Age bracket where you belong : 1. 18-24 years old 2. 25-31 years old 2. 39-45 years old 5. More than 45 years old 4. Highest educational attainment: 1. College graduate 2. Diploma/Certificate 3. With Master’s Units 4. Master’s Degree 5. With Ph.D. Units/Degree 5. Year of last attendance in school : 1. Before 1985 2. 1986-1990 4. 1996-2000 5. After 2000 3. 1991-1995 6. What honours did you receive when you graduated from college? 1. Summa Cum laude 2. Magna Cum laude 3. Cum laude 4. Other academic award 5. None/not applicable 7. Present employment: 1. Government 2. Private 3. Self-employed 8. Type of present job: 1. Professional/Technical/Scientific 2. General Clerical 3. Trades and crafts (jobs requiring manual/mechanical/artistic skills) 4. Others 5. Not applicable manual dexterity of application of 9. Length of experience in present job: 1. Less than one year 2. One to two years 3. Three to four years 4. More than four years 5. Unemployed 10. Do you have any of the following first level eligibilities: Second Grade, Municipal/Provincial Clerk, General Clerical, Career Service SubProfessional(Local Government), Career Service Sub-professional 1. Yes 2. No 11. For...
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...confidential. Each item is followed by several possible answer. On your sheet, shade completely the box that corresponds to the number of the answer that specifically pertains to you. 1. 2. Sex : Civil Status : 1. Male 1. Single 3. Widow/widower 2. Female 2. Married 4. Separated/Divorce 3. 32-28 years old 3. Age bracket where you belong : 1. 18-24 years old 2. 25-31 years old 2. 39-45 years old 5. More than 45 years old 4. Highest educational attainment: 1. College graduate 2. Diploma/Certificate 3. With Master’s Units 4. Master’s Degree 5. With Ph.D. Units/Degree 5. Year of last attendance in school : 1. Before 1985 2. 1986-1990 4. 1996-2000 5. After 2000 3. 1991-1995 6. What honours did you receive when you graduated from college? 1. Summa Cum laude 2. Magna Cum laude 3. Cum laude 4. Other academic award 5. None/not applicable 7. Present employment: 1. Government 2. Private 3. Self-employed 8. Type of present job: 1. Professional/Technical/Scientific 2. General Clerical 3. Trades and crafts (jobs requiring manual/mechanical/artistic skills) 4. Others 5. Not applicable manual dexterity of application of 9. Length of experience in present job: 1. Less than one year 2. One to two years 3. Three to four years 4. More than four years 5. Unemployed 10. Do you have any of the following first level eligibilities: Second Grade, Municipal/Provincial Clerk, General Clerical, Career Service SubProfessional(Local Government), Career Service Sub-professional 1. Yes...
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..._________________________________________________________________________ BSL: A Business School in Transition (A) – The Challenge Sitting at her desk and gazing at the gathering clouds over the lake in Zurich (Switzerland), Katrin Muff was tapping her elegant pen on the writing pad in front of her. The page was covered with four blocks of scribbled notes. She smiled with the realization that, without intending to produce a SWOTi analysis, she had in fact organized her views about the Swiss film production company she had been working with into the familiar four categories. She was still not entirely convinced that she had made the right decision a few minutes earlier on the phone, when she firmly announced to the Director of the film company that she had decided not to invest in his venture, and not to join him as a full Partner. It had been a difficult decision to make; since early childhood she had nurtured the fantasy of some day writing and directing films that would tell a dramatic story, maybe even influence lives. Working with the director of the Swiss film production company for the past eighteen months, she could not help but admit to herself that producing films in fact entailed running around to find and structure the financing, and endless arguments with distribution companies, and constantly making deals that did not stick. Even the glamour of participating in the annual rituals at the Cannes Film Festival somehow did not compensate for all the superficiality...
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..._________________________________________________________________________ BSL: A Business School in Transition (A) – The Challenge Sitting at her desk and gazing at the gathering clouds over the lake in Zurich (Switzerland), Katrin Muff was tapping her elegant pen on the writing pad in front of her. The page was covered with four blocks of scribbled notes. She smiled with the realization that, without intending to produce a SWOTi analysis, she had in fact organized her views about the Swiss film production company she had been working with into the familiar four categories. She was still not entirely convinced that she had made the right decision a few minutes earlier on the phone, when she firmly announced to the Director of the film company that she had decided not to invest in his venture, and not to join him as a full Partner. It had been a difficult decision to make; since early childhood she had nurtured the fantasy of some day writing and directing films that would tell a dramatic story, maybe even influence lives. Working with the director of the Swiss film production company for the past eighteen months, she could not help but admit to herself that producing films in fact entailed running around to find and structure the financing, and endless arguments with distribution companies, and constantly making deals that did not stick. Even the glamour of participating in the annual rituals at the Cannes Film Festival somehow did not compensate for all the superficiality...
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...'Vhat'Ve Can't A Guide J. Budzisze wski WHAT WE CAN’T NOT KNOW J. BUDZISZEWSKI WHAT WE CAN’T NOT KNOW A Guide Revised and Expanded Edition IGNATIUS PRESS SAN FRANCISCO First edition published by Spence Publishing Company, Dallas, Texas ©2003 by J. Budziszewski All rights reserved Cover illustration: Comstock/Fotosearch.com Cover design by Sam Torode ©2004 Spence Publishing Company Used by permission Published in 2011 by Ignatius Press, San Francisco ©2003, 2011 J. Budziszewski All rights reserved ISBN 978-1-58617-481-1 Library of Congress Control Number 2010927673 Printed in the United States of America To my grandparents Julian and Janina Budziszewski, long departed, not forgotten The mind of man is the product of live Law; it thinks by law, it dwells in the midst of law, it gathers from law its growth; with law, therefore, can it alone work to any result. —George MacDonald CONTENTS PREFACE TO THE SECOND EDITION A New Phase of an Old Tradition ix PREFACE TO THE FIRST EDITION Whom This Book Is For xix ACKNOWLEDGMENTS xxiii INTRODUCTION The Moral Common Ground 3 I THE LOST WORLD Things We Can’t Not Know 1 2 What It Is That We Can’t Not Know 3 Could We Get By Knowing Less? II EXPLAINING THE LOST WORLD 4 The First and Second Witnesses 5 The Third and Fourth Witnesses 6 Some Objections vii 19 29 54 83 93 116 viii WHAT WE CAN’T NOT KNOW III HOW THE LOST WORLD WAS LOST 7...
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...An Internship Report On Audit Procedure of UHY Syful Shamsul Alam & Co. and A Comparative Analysis on IFRS (IAS) and AAOIFI on Financial Reporting Issues Department of Finance Faculty of Business Studies University of Dhaka An Internship Report On Audit Procedure of UHY Syful Shamsul Alam & Co. and A Comparative Analysis on IFRS (IAS) and AAOIFI on Financial Reporting Issues (As partial fulfillment of BBA Program) Submitted To Department of Finance University of Dhaka Supervised By Taher Jamil Lecturer Department of Finance University of Dhaka Submitted By Md. Rased Mosarraf ID: 16-062 Department of Finance University of Dhaka Date of Submission: May 22, 2014. Letter of Transmittal May 22, 2014. Taher Jamil Lecturer Department of Finance University of Dhaka Subject: Submission of internship report. Dear Sir, I have the pleasure to submit an Internship Report after completing a successful three month Internship attachment at a CA firm named “UHY Syful Shamsul Alam & Co.” on “Audit Procedure of UHY Syful Shamsul Alam& Co. and A Comparative Analysis on IFRS (IAS) and AAOIFI on Financial Reporting Issues”. I have concentrated my best effort to achieve the objectives of the report and hope that my endeavor will serve the purpose. The practical knowledge and experience gathered during report preparation will immeasurably help in my future professional life. I will be obliged if you kindly approved this endeavor...
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