...Corporate Governance Aikaterini Dimitriou 1030771 Boards of Directors’ Composition and Financial Performance: The Columbia Sportswear Case Aikaterini Dimitriou 1030771 Contents I. Introduction ...................................................................................................................................... 2 II. Theoretical Background ................................................................................................................ 2 A. Board composition; .................................................................................................................... 3 B. Board size. ..................................................................................................................................... 3 C. Outsiders' representation. ....................................................................................................... 3 D. Minority Representation. .......................................................................................................... 4 E. Summary ........................................................................................................................................ 5 III. The Case: Columbia Sportswear Company .......................................................................... 5 A. About the company ..............................................................................................................
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...ASSOCIATION OF BRITISH COLUMBIA We see more than numbers. Choose a career that places you on the path to lifelong success. It’s all about opportunity. Accounting professionals can work in any sector, anywhere in the world. And when you choose CGA, you’ll gain the leadership, problem-solving and technical skills that are sought after by organizations in the private, public and not-for-profit sectors. The CGA Program of Professional Studies gives you the tools to succeed in business, no matter where your career takes you. You’ll enter the workforce with the applied knowledge and demonstrated expertise that employers want, including specialized technical knowledge, sectorspecific competencies, problem-solving skills and the ethical integrity to lead. CGA’s competency-based curriculum is simply your best way to prepare for a rewarding career in financial management. Flexible study options and the freedom to choose the career you want CGA is all about choice. You choose the professional-studies path and real-world experience that best match your career goals and interests. We give you the skills and freedom to work in any type of organization, in any industry, at any level of management. With a CGA designation, your opportunities—both professional and personal, at home and around the world—are limitless. Take your place as a highly respected member of the business world. Karmen Rempel, CGA Manager Grant Thornton LLP Vancouver, British Columbia Why CGA? There are...
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...INTERNAL AUDIT UNIT MEDICAL COMMISSION LEGALAFFAIRSOFFICE INTERNAL AUDIT UNIT MEDICAL COMMISSION LEGALAFFAIRSOFFICE Minister of Health Minister of Health ASS U/Secretary, Human Resources & Financial Resources ASS U/Secretary, Primary Care & Public Health ASS u/Secretary, Hospitals ASS/Secretary Training & Planning HUMAN RESOURCES DIRECTORATE FINANCE DIRECTORATE SERVICES DIRECTORATE MATERIAL MANAGEMENT DIRECTORATE ENGINEERING & MAINTENANCE DIRECTORATE MEDICAL EQUIPMENT MAINTENCE DIRECT TRAINING DIRECTORATE COLLEGE OF HEALTH SCIENCE HEALTH INFORMATION DIRECTORATE STRATEGIC PLANNING UNIT MEDICAL REVIEW HEALTH CENTRES MEDICAL SERVICES PUBLIC HEALTH DIRECTORATE HEALTH CENTERS DIRECTORATE NURSING SERVICES PRIMARY CARE & PUBLIC HEALTH DENTAL & ORAL HEALTH SERVICES (SMC) MED SVC (SMC) ADMIN SVC ADMINISTRATIVE SERVICES PERIPHERY HOSPITALS NURING SEVICES HOSPITALS REGISTRATION OFFICE PHARMACY & DRUG CONTROL DIRECTORATE INTERNAL AUDIT UNIT MEDICAL COMMISSION ASS U/Secretary, Human Resources & Financial Resources ASS U/Secretary, Primary Care & Public Health ASS u/Secretary, Hospitals ASS/Secretary Training & Planning HUMAN RESOURCES DIRECTORATE FINANCE DIRECTORATE SERVICES DIRECTORATE MATERIAL MANAGEMENT DIRECTORATE ENGINEERING & MAINTENANCE DIRECTORATE MEDICAL EQUIPMENT MAINTENCE DIRECT TRAINING DIRECTORATE ...
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...DIVERSITY AUDIT SECTION 1 Managing Global Diversity Describe the organization The Organization I have chosen to Audit will be SunTrust Bank, Inc. SunTrust Banks, Inc., with total assets of $170.8 billion on March 31, 2011, is one of the nation’s largest financial services holding companies. Through its flagship subsidiary, SunTrust Bank, the company provides deposit, credit, trust, and investment services to a broad range of retail, business, and institutional clients. Other subsidiaries provide mortgage banking, brokerage, investment management, equipment leasing, and investment banking services. Atlanta-based SunTrust enjoys leading positions in some of the most attractive markets in the United States and also serves clients in selected markets nationally. The Company’s mission is to help people and institutions prosper by providing financial services that meet the needs, exceed the expectations, and enhance the lives of our clients, communities, colleagues, and ultimately our shareholders. SunTrust’s 1,665 retail branches and 2,924 ATMs are located primarily in Florida, Georgia, Maryland, North Carolina, South Carolina, Tennessee, Virginia, and the District of Columbia. In addition, SunTrust provides clients with a full selection of technology-based banking channels including online, 24-hour customer services...
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...more than one service location for customers Small Offices, (no big offices) backup operating locations Processes and Systems Value, quality and competitive pricing Data reliability New ideas to service client Drastic changes in process could deter major clients Cloud computing and Process improvement Resources List of local area business to target Small start-up budget Acquire better supplies Supplies may be limited due to many competitors Subject matter experts stay abreast of current resources needed Goals Attainable goals based on industry Fast growing threats and vulnerabilities To expand beyond initial goals as business grows Competitors may want to feed off of success Set short term goals to leave room for change in strategy Strategic Capabilities Service differentiation advantages Reputation not developed Acquire more satellite offices Corporations may be downsizing, creating less of a need for services Be prepared for more market demand Culture Type of business pertains to all cultures Society believes this industry yields higher salaries Diversification Limited employment limited Relaxed cultures, stay close to current trends Technologies Unique Processes Processes may be too unique for certain businesses New applications to get job done Fast paced changes within the IT world Technological developments need to be consistent with...
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...Cem Kiper Leadership Diary Individual Task April 2012 – September 2013 The purpose of the case study The team decided to co-write a diagnosis case study based on one member’s idea enriched by the other members’ own experiences. They successfully coordinated meeting off-site, presenting their ideas and analysing organizational change and human issues and their possible solutions focused on strategic leadership, culture values and international change in a Mergers and Acquisitions context affecting an international Telecoms group. This process fostered effective teamwork and communication through social networking, information sharing and group learning. A brief confidential interview with an employee from “Water Group” working in HR Audit Department, led the team to make many assumptions regarding the corporate strategy and the social climate prevailing during the integration phase. The names, the dates, the figures of the companies and people involved were modified and coded to protect confidentiality and anonymity: “Water Group” or “Water TC” acquired “Wind Telecom”. Keywords: Coordination, control, interpersonal, structure conflict, change, M&A, succession planning, organizational learning, change processes, frameworks, inertia, obstacles, adaptation of innovations, local context and cultural framing. |Table of contents: ...
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...PA2 EXAMINATION BLUEPRINT 2011/2012 Effective Date: December 2011 This document is the property of: CGA-Canada 100-4200 North Fraser Way Burnaby, British Columbia Canada V5J 5K7 Phone: 604 669-3555 Fax: 604 689-5845 www.cga.org/canada Updated: April 18, 2011 CGA-Canada PA2 Examination Blueprint 2011/2012 Table of Contents About the Examination Blueprint ......................................................................................................................... 2 PA2 Examination ................................................................................................................................................... 2 PA2 Course ........................................................................................................................................................ 2 Prerequisite Courses for the PA2 Examination .................................................................................................. 3 Competency Weightings ....................................................................................................................................... 3 Structure of the Examination ................................................................................................................................ 5 Examination Competency Coverage ..................................................................................................................... 6 Scoring Model and Evaluation of Candidate Performance .......
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...more heterogeneous membership than the monolithic organization and takes steps to be more inclusive of persons from cultural backgrounds that differ from the dominant group. This type of organization seeks to empower those from a marginalize standpoint to encourage opportunities for promotion and positions of leadership. The multicultural organization not only contains many different cultural groups, but it values this diversity. It encourages healthy conflict as a source of avoiding groupthink. Leadership The culture of an organization is reflective of the leadership. Exploring organizations that have experienced dramatic culture shifts, such as NASA from the height and success of the Apollo era to the demise of the Challenger and Columbia days, it is evident that the culture was in large part affected by the top leaders. A study of successful multicultural organizations as opposed to monolithic and plural organizations can be understood by applying theories of leadership which have evolved over time. Trait leadership theory suggests that leadership is dependent on physical and social attributes of the individual and greatly based on European cultures.Theories that deal with power and...
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...Lairquneder Robinson 06 April 2015 Building a New Structure A lot of thought, decision, and design goes into building a new structure on a school campus. A few of those decisions goes towards what wiring and cabling the building will have. There are quite a few codes, standards, and specifications that needs to be followed. Some of those guidelines are NFPA, NEMA, FCC, UL, and NEC. NFPA stands for National Fire Protection Association. NFPA was founded in 1896 as a nonprofit organization to help protect property, people, and the environment from fire damage. It’s now an international organization representing over 100 countries with 65,000 members. NFPA’s mission is to help reduce the risk of fire through safety requirements, research, codes, and fire-related education. NFPA is published every three years. It covers issues related to electrical safety requirements and it’s not used as a design specification or instruction manual. NFPA publishes 300 codes and standards. They are designed to minimize the risk and effects of fire. Its over 200 technical codes-and standard- development committees and is comprised of over 2,000 volunteer seats. The volunteers vote on revision and proposals in a process that is accredited by the ANSI (American National Standards Institute). NFPA also provides free online access to its codes and standards. NEMA stands for the National Electrical Manufacturers Association. NEMA is the association of medical imaging and electrical equipment...
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...2.2 Financial Services Business 2.3 Seasonality of the Business 2.4 Intangible Properties 2.5 Economic Dependence 2.6 Lending 2.7 Financing of the Business 2.8 Risk Factors 2.9 Employees 2.10 Social and Environmental Policies General Development of the Business 3.1 Retail Business Developments 3.2 Financial Services Business Developments 3.3 Other Business Developments Capital Structure 4.1 Description of Capital Structure 4.2 Market for Securities Dividends Security Ratings Transfer Agents and Registrars Directors and Officers Interests of Experts 1 1 2 10 11 12 12 13 13 13 15 15 16 16 21 21 23 23 24 25 26 27 27 32 32 33 i 3. 4. 5. 6. 7. 8. 9. 10. Legal Proceedings and Regulatory Actions 11. Additional Information ANNEX A – Audit Committee Mandate and Charter Certain brands mentioned in this report are the trade-marks of Canadian Tire Corporation, Limited, Mark’s Work Wearhouse Ltd., FGL Sports Ltd. or used under license. Others are the property of their respective owners. CAUTIONARY NOTE REGARDING FORWARD LOOKING INFORMATION This Annual Information Form, and the documents incorporated by reference herein, contain forward-looking information that reflects management’s current expectations related to matters such as future financial performance and operating results of the Company. Forward-looking statements are provided for the purposes of providing information about management’s current expectations and plans and allowing investors and others to get a better...
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...A STRATEGIC ANALYSIS OF A FACILITY SUPPLY DISTRIBUTOR IN BRITISH COLUMBIA by Derek Brooks B.A., Simon Fraser University, 1993 PROJECT SUBMITTED IN PARTIAL FULFILLMENT OF THE REQUIREMENTS FOR THE DEGREE OF MASTER OF BUSINESS ADMINISTRATION In the Executive Masters of Business Program of the Faculty of Business Administration ©Derek Brooks, 2014 SIMON FRASER UNIVERSITY Spring 2014 All rights reserved. However in accordance with the Copyright Act of Canada, this work, may be reproduced, without authorization, under the conditions for Fair Dealing. Therefore, limited reproduction of this work for the purposes of private study, research, criticism, review and news reporting is likely to be in accordance with the law, Particularly if cited appropriately. APPROVAL Name: Degree: Title of Project: Derek Brooks Master of Business Administration A Strategic Analysis of a Facility Supply Distributor in British Columbia Supervisory Committee: _____________________________________ Dr. Aidan Vining Senior Supervisor CNABS Professor of Business and Government Relations & Area Coordinator, Strategy. _______________________________________ Dr. Andrew von Nordenflycht Second Reader Associate Professor Date Approved: _______________________________________ i ABSTRACT This paper presents a business level strategic analysis of RST Corporation’s facility supply division, in British Columbia Canada. The facility supply industry is in decline. Firms find it increasingly...
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...PA1 EXAMINATION BLUEPRINT 2014/2015 Effective Date: December 2014 This document is the property of: CGA-Canada 100-4200 North Fraser Way Burnaby, British Columbia Canada V5J 5K7 Phone: 604 669-3555 Fax: 604 689-5845 www.cga.org/canada Updated: January 21, 2014 CGA-Canada PA1 Examination Blueprint 2014/2015 Table of Contents About the Examination Blueprint ......................................................................................................................... 2 PA1 Examination ................................................................................................................................................... 2 PA1 Course ........................................................................................................................................................ 2 Prerequisite Courses for the PA1 Examination .................................................................................................. 3 Competency Weightings ....................................................................................................................................... 3 Structure of the Examination ................................................................................................................................ 5 Examination Competency Coverage ..................................................................................................................... 6 Scoring Model and Evaluation of Candidate...
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...(brick and mortar, or internet) According to the CVS/Caremark 2011Annaul Report, page 23; as of December 31, 2011, the CVS/Caremark Retail Pharmacy segment operated 7,327 retail drugstores with 7,271of these retail stores operating a full service pharmacy. Their stores are located in 41 states and the District of Columbia and Puerto Rico. Additionally, within these retail stores operate 657 health care clinics conducting business under the Minute Clinic name. The retail pharmacy stores operate primarily under the CVS/pharmacy or Longs Drugs names. In addition, the Pharmacy Services segment operates under the names CVS Caremark Pharmacy Services, Caremark, CVS Caremark, Care Plus CVS/pharmacy, Care Plus, and Rx America to providing pharmacy benefit management services to employers, insurance companies, and other organizations. Their online retail sales operate under the name CVS.com offering most of the same products as the retail stores. CVS/Caremark also offers customers the ability to refill prescriptions online.1 According to the Walgreens 2011Annaul Report, Part 1; as of August 31, 2011, there were 8,210 retail locations in 50 states, the District of Columbia, Puerto Rico...
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...Case analysis 3 Chao Yao Major case 1 Adelphia Communications Corporation 1. What are the facts? In September 2005, the SEC charged Dearlove, a certified public accountant and formerly a partner with the accounting firm Deloitte& Touche LLP, with the improper conduct resulting in a violation of applicable professional standards. On July 24, 2009, the U.S. Court of Appeals for the District of Columbia supported the finding of the SEC that Dearlove engaged improper professional conduct. SEC found that Adelphia’s financial statements were not in accordance with the general accepted accounting principles and Dearlove violated general accepted auditing standards. The Adelphia communications Corporation was one of the largest cable television companies in the United States. Prior to 2000, the SEC found large amount Co-borrowed debt inside the company and its affiliated entities. After the big Enron scandal, SEC required public company to disclose the related-party transactions. As Adelphia disclosed its obligations as co-debtor with the Rigas entities, the stoke price of company declined sharply and finally was delisted from the NASDAQ. 2. What are the ethical issues? Dearlove had engaged in unreasonable conduct, such as approval of the Adelphia’s method of accounting for related-party transactions. His behaviors resulted in a violation of applicable professional standards. Deloitte, who engaged in auditing Adelphia, did not issued a fair auditor’s report. Adelphia...
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...Syllabus Certified General Accountants Association of Canada 100 – 4200 North Fraser Way Burnaby, British Columbia Canada V5J 5K7 www.cga-canada.org © CGA-Canada, 2013 All rights reserved. These materials or parts thereof may not be reproduced or used in any manner without the prior written permission of the Certified General Accountants Association of Canada. Printed in Canada ISBN for an individual volume: 978-1-55219-599-4 About CGA-CANADA _________________________________________ CGA-Canada today The CGA designation focuses on integrity, ethics, and the highest education requirements. Recognized as the country’s accounting business leaders, CGAs provide strategic counsel, financial leadership, and overall direction to all sectors of the Canadian economy. The Certified General Accountants Association of Canada — CGA-Canada — sets standards, develops education programs, publishes professional materials, advocates on public policy issues, and represents CGAs nationally and internationally. The Association represents 75,000 CGAs and students in Canada, Bermuda, the Caribbean, Hong Kong, and China. Mission CGA-Canada advances the interests of its members and the public through national and international representation and the establishment of professional standards, practices, and services. A proud history CGA-Canada was founded in Montréal in 1908 under the leadership of John Leslie, vicepresident of the Canadian Pacific Railway. From the beginning, its objective...
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