...liệt kê trong giai đoạn từ năm 2002-2008. Kết quả đã cho thấy rằng các công ty lớn có lợi nhuận cao hơn với dòng tiền lưu chuyển miễn phí và lợi nhuận giữ lại vào vốn chủ sỡ hữu có xu hướng trả cổ tức cao hơn.Ngoài ra, các bằng chứng hiển thị rằng các doanh nghiệp với các cơ hội có sự tăng trưởng cao hơn, được uỷ nhiệm bởi Giá trị thị trường trên giá tri sổ sách, có xu hướng thanh toán tỷ lệ trả cổ tức thấp hơn nhưng năng suất cổ tức cao hơn. Tóm lại, những phát hiện từ nghiên cứu này cung cấp và hỗ trợ rất nhiêu cho dòng tiền miễn phí lưu chuyển và giả thuyết vòng đời.Hơn thế nữa, nó cho thấy rằng đòn bẩy tài chính rõ ràng là có quan hệ thích cực đến mức thanh toán cổ tức, mà điều này làm dậy lên mối nghi ngờ rằng các công ty Thái Lan có dựa trên nợ để trả cổ tức hay không? Từ khóa: Chính sách cổ tức, Vòng đời, dòng tiền lưu chuyển miễn phí, Thái Lan 1. Lời mở đầu: Chính sách cổ tức là một trong những phần quan trọng nhất trong các tài liệu tài chính. Nhiều nhà nghiên cứu đã tìm hiểu lý do là tại sao các doanh nghiệp phải trả một phần đáng kể thu nhập của họ dưới dạng cổ tức. Nếu thế, theo những đề xuất về cổ tức bất hợp lý của Miller và Modigliani (1961), chính sách cổ tức không thay đổi tài sản của các cổ đông.Đây được gọi là 'câu đố cổ tức' trong các tài liệu tài chính (Black, năm 1976).Một trong những cách giải thích là cổ tức cho ta thấy được những vấn đề (agency) giữa nhà quản lý và các nhà đầu tư bên ngoài. Theo Easterbrook (1984) phân tích rằng, vai trò giám sát...
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... Par TageMajor Sommaire I -‐ Les temps du présent et l’impératif ................................................................................. 5 A -‐ Le présent simple ......................................................................................................................................................... 5 B -‐ Le présent continu ou présent progressif ou be –ing ................................................................................... 6 C -‐ Le present perfect ......................................................................................................................................................... 7 D -‐ L’impératif ...................................................................................................................................................................... 8 II -‐ Les temps du passé ........................................................................................................ 9 A -‐ Le prétérit ........................................................................................................................................................................ 9 B -‐ Le past continuous ou prétérit en ...
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...Juan Seoul Singapore Sydney Toronto Copyright © 2009 by The McGraw-Hill Companies, Inc. All rights reserved. Except as permitted under the United States Copyright Act of 1976, no part of this publication may be reproduced or distributed in any form or by any means, or stored in a database or retrieval system, without the prior written permission of the publisher. ISBN: 978-0-07-164221-7 MHID: 0-07-164221-8 The material in this eBook also appears in the print version of this title: ISBN: 978-0-07-145387-5, MHID: 0-07-145387-3. All trademarks are trademarks of their respective owners. Rather than put a trademark symbol after every occurrence of a trademarked name, we use names in an editorial fashion only, and to the benefit of the trademark owner, with no intention of infringement of the trademark. Where such designations appear in this book, they have been printed with initial caps. McGraw-Hill eBooks are available at special quantity discounts to use as premiums and sales promotions, or for use in corporate training programs. To contact a representative please visit the Contact Us page at www.mhprofessional.com. TERMS OF USE This is a copyrighted work and The McGraw-Hill Companies, Inc. (“McGraw-Hill”) and its licensors reserve all rights in and to the work. Use of this work is subject to these terms. Except as permitted under the Copyright Act of 1976 and the right to store and retrieve one copy of the work, you may not decompile, disassemble, reverse engineer...
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...Justice? The short fiction “The Ones Who Walk Away From Omelas by Ursula K. Le Guin is a story on following of what is right, in order to be happy, one must essentially stand up for what is right, even if it means letting go of what one is used to. Omelas is a place where relaxation and joy reign, where there are no kings, slaves, or rules, and the citizens are happy and safe. The residents of Omelas save one child to be confined in a basement or small room. The confined child has no connection with any of the citizens except for the few who are brought to feed or see the child. The citizens of Omelas' happiness depend completely on the fact that this nameless child goes through suffering. “They all know that it has to be there. Some of them understand why, and some do not, but they all understand that their happiness, the beauty of their city...,depend wholly on this child's abominable misery.”(Le Guin) You can see the irony to show the utopian society cannot exist without the suffering of the child, its seen through a simple speaker, the fact that Omelas no longer exists, and the child suffering. The residents of Omelas have the choice to ignore the suffering of a child who is held captive in a cellar, or fight for what’s right and basically leave their homes. A nameless neglected child is kept in a room in Omelas only referred to as an “it” in the story. "three paces long and two wide.”(Le Guin) The room where the child is held, has no window, only a locked door [and...
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...30" (76.2 CM) AND 36" (91.4 CM) RANGE HOOD Installation Instructions and Use & Care Guide HOTTE DE CUISINIÈRE DE 30" (76,2 CM) ET 36" (91,4 CM) Instructions d’installation et Guide d’utilisation et d’entretien Table of Contents/Table des matières............................................................................. 2 IMPORTANT: READ AND SAVE THESE INSTRUCTIONS. FOR RESIDENTIAL USE ONLY. IMPORTANT : LIRE ET CONSERVER CES INSTRUCTIONS. POUR UTILISATION RÉSIDENTIELLE UNIQUEMENT. LI3VQC/W10274302D TABLE OF CONTENTS RANGE HOOD SAFETY .................................................................2 INSTALLATION REQUIREMENTS ................................................3 Tools and Parts ............................................................................3 Location Requirements................................................................4 Venting Requirements..................................................................5 Electrical Requirements ...............................................................6 INSTALLATION INSTRUCTIONS ..................................................7 Prepare Location..........................................................................7 Install Range Hood.......................................................................9 Complete Installation .................................................................10 RANGE HOOD USE......................................................................10 Range...
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...talk at the moment about... On entend souvent dire que... - It is often said that... Les récents événements de X ont mis en évidence Y - The recent events of X have highlighted Y Un problème dont il est souvent question est celui de... - A problem that often arises is that of... Tout le monde s’accorde à penser que... - Everyone agrees that... Il est généralement admis que... - It is generally agreed that... Il est bien connu que... - It is well known that... Nous vivons dans un monde où... - We live in a world where... De nos jours... - Nowadays... The question that arises Il convient donc d’examiner... We should therefore examine... La question est donc de savoir... The question therefore is... Quand se décidera-t-on à faire... When will it be decided to... Quelles vont être les conséquences de ... - What will the consequences be of ... Est-ce vraiment la solution à... - Is this really the solution to... Est-il vrai que... - Is it true that... Peut-on accepter que... - Is it acceptable for... Il est généralement admis que la télévision peut avoir une mauvaise influence sur les adolescents. […] Il convient donc d’examiner les relations entre la délinquance juvénile et la violence sur nos écrans. It is generally agreed that television can have a bad influence on teenagers. […] We should therefore examine the relationship between teenage crime and violence on our screens. Il est bien connu que le tabac est à l'origine de maladies mortelles. […] La question est donc de savoir comment...
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...BUILT-IN ELECTRIC OVEN Use & Care Guide For questions about features, operation/performance, parts, accessories or service, call: 1-800-253-1301 or visit our website at...www.whirlpool.com In Canada, call for assistance, installation or service, call: 1-800-807-6777 or visit our website at... www.whirlpool.ca FOUR ÉLECTRIQUE ENCASTRÉ Guide d’utilisation et d’entretien Au Canada, pour assistance, installation ou service, composer le 1-800-807-6777 ou visitez notre site web à www.whirlpool.ca Table of Contents/Table des matières ............. 2 Models/Modèles RBD245 RBS245 W10162170B TABLE OF CONTENTS OVEN SAFETY ................................................................................3 PARTS AND FEATURES................................................................4 ELECTRONIC OVEN CONTROL ...................................................5 Display..........................................................................................5 Start ..............................................................................................5 Upper Off/Cancel, Lower Off/Cancel or Off/Cancel....................5 Clock ............................................................................................5 Tones............................................................................................5 Fahrenheit and Celsius.................................................................6 Timer........................................................
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...Know People and Facts 19. Formation of Plural Nouns 20. Possessive Adjectives 21. To Do or Make 22. Work and School 23. Prepositions and Contractions 24. Countries and Nationalities 25. Negative Sentences 26. To / In and From places 27. To Come and to Go 28. Conjugating Regular Verbs 29. Pronominal (Reflexive) Verbs 30. Irregularities in Regular Verbs 31. Past Indefinite Tense 32. Irregular Past Participles 33. Etre Verbs 34. Food and Meals 35. Fruits, Vegetables, Meats 36. To Take, Eat or Drink 37. Quantities 38. Commands 39. More Negatives 40. Holiday Phrases French National Anthem Canadian National Anthem French II 41. Imperfect Tense 42. Places 43. Transportation 44. To Want, to Be Able to, to Have to 45. House 46. Furniture 47. Comparative and Superlative 48. Irregular Forms 49. Clothing 50. To Wear 51. Future Tenses 52. Preceding and Plural Adjectives 53. Adjectives: Feminine 54. Adjectives: Plurals 55. More Adjectives 56. Rendre plus Adjective 57. C'est vs. Il est 58. Sports and Hobbies 59. Nature 60. To Live 61. Object Pronouns 62. Parts of the Body 63. Asking Questions 64. Interrogative Pronouns 65. Forms of Lequel 66. Relative Pronouns 67. Demonstrative Pronouns 68. To Read, to Laugh, to Say 69. Disjunctive Pronouns 70. Y and En 71. To Write, to See, to Believe 72. Animals 73. Plaire and Manquer 74. Pluperfect 75. Indefinite Pronouns Déjeuner du matin Le corbeau et le renard French III 76. Colloquial Expressions 77. False Cognates 78. More Useful Words...
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...báo cáo tài chính Phân tích báo cáo tài chính xét theo nghĩa khái quát đề cập tới nghệ thuật phân tích và giải thích các báo cáo tài chính. Để áp dụng hiệu quả nghệ thuật này đòi hỏi phải thiết lập một quy trình có hệ thống và logic, có thể sử dụng làm cơ sở cho việc ra quyết định. Trong phân tích cuối cùng, việc ra quyết định là mục đích chủ yếu của phân tích báo cáo tài chính. Dù cho đó là nhà đầu tư cổ phần vốn có tiềm năng, một nhà cho vay tiềm tàng, hay một nhà phân tích tham mưu của một công ty đang được phân tích, thì mục tiêu cuối cùng đều như nhau - đó là cung cấp cơ sở cho việc ra quyết định hợp lý. Các quyết định xem nên mua hay bán cổ phần, nên cho vay hay từ chối hoặc nên lựa chọn giữa cách tiếp tục kiểu trước đây hay là chuyển sang một quy trình mới, tất cả sẽ phần lớn sẽ phụ thuộc vào các kết quả phân tích tài chính có chất lượng. Loại hình quyết định đang được xem xét sẽ là yếu tố quan trọng của phạm vi phân tích, nhưng mục tiêu ra quyết định là không thay đổi. Chẳng hạn, cả những người mua bán cổ phần lẫn nhà cho vay ngân hàng đều phân tích các báo cáo tài chính và coi đó như là một công việc hỗ trợ cho việc ra quyết định, tuy nhiên phạm vị chú ý chính trong những phân tích của họ sẽ khác nhau. Nhà cho vay ngân hàng có thể quan tâm nhiều hơn tới khả năng cơ động chuyển sang tiền mặt trong thời kỳ ngắn hạn và giá trị lý giải của các tài sản có tính cơ động. Còn các nhà đầu tư cổ phần tiềm năng quan tâm hơn đến khả năng sinh lợi lâu dài và cơ cấu vốn. Tuy nhiên...
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...memories from their past and address their guilt. This essay follows the journey that the characters Le Ly Hayslip and Mai take from Vietnam to the US and provides examples of how the two women attempt to forget their previous existences, create new ones, and reevaluate their pasts in the context of the present. By “comfort and safety,” I mean that Le Ly and Mai are not worrying about survival and safety as much anymore in the US as compared to in Vietnam. The two characters escape Vietnam because the livelihoods of their families are at stake. Le Ly escapes Vietnam for reasons relating to physical as well as emotional well-being. When Le Ly talks about the story of a woman watching her son get shot and then the woman herself getting shot as well, Le Ly realizes that the only chance for survival for her and her son is by leaving Vietnam. In addition, not only is Le Ly in physical danger, she is also in a hostile environment in terms of her relationships with the people around her. Her family relations are extremely volatile, since her family is very involved in the war; her brothers fight for different sides of the war, and her father becomes disillusioned with the war. As a result of Le Ly and her mother moving away and Trong’s conflicts with the war, Trong commits suicide, which is another factor that makes Le Ly’s stay in Vietnam uncomfortable. All of these factors work together to create an unsettling environment for Le Ly and compel...
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...Management des Opérations et de la Supply Chain Managing Operations and the Supply Chain ESC2A Topic 4 – Gérer les stocks le long de la supply chain # 83 1. Les différents types de stocks 2. Les coûts liés aux stocks 3. Les modes de gestion des stocks 4. Positionner les stocks Pour la prochaine session • Cas « BVSx » • Travail en groupe, comme LVMH • Lire le cas et répondre aux questions de manière concise • Déposez votre réponse avant le début de la prochaine session • Soyez prêts à présenter vos analyses en classe Management des Opérations et de la Supply Chain Managing Operations and the Supply Chain ESC2A Topic 4 – Gérer les stocks le long de la supply chain # 84 1. Les différents types de stocks 2. Les coûts liés aux stocks 3. Les modes de gestion des stocks 4. Positionner les stocks You are advising Markus Fournel as an expert. • • • • What is your assessment of the situation? The maturity of supplier management? Build a SWOT analysis for BVS from the point of view of “supplier management". What is the position of the suppliers facing BVS? What are the consequences? How do you assess that market? What impact can the "rare chemicals" category have on BVS results? Strategy? Relate to the corporate objectives. What should be the role of supplier management in relation to those objectives? How would you evaluate the relative importance of the suppliers as it relate to the support of corporate objectives? Brainstorm a short list of priorities...
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...American International University-Bangladesh (AIUB) INTERNSHIP REPORT ON C ol le Zobair Shibli Assistant Professor School of Business Administration ct Mostafa Md. Showkat Id: 07-09054-2 Major: Human Resource Management ed Date of Submission: 06/05/2011 Fr Supervised By: om Submitted By; :E An Internship Report Presented to the Faculty of Business Administration in Partial Fulfillment of the Requirements for the Degree of Bachelor of Business Administration -N SU .C O “An Analytic Study on Training and Development Process of GrameenPhone Ltd.” M 1 INTERNSHIP REPORT ON C ol le ct ed An Analytic Study on Training and Development Process of GrameenPhone Ltd. Fr om :E -N SU .C O M 2 May 6, 2011 Mr. R. Tareque Moudud Director, Office of Placement and Alumni (OPA) American International University- Bangladesh Banani, Dhaka. Subject: Dear Sir, It is a great pleasure for me to submitting the report to you entitled by “An Analytic Study on Training and Development Process of GrameenPhone Ltd." Training and Development GrameenPhone to increase the performance and efficiency of the individuals and the organization as a whole. process is an essential part for an organization in all over the world. This process is used in Submission of the internship report. It has been a great pleasure for me to work on this report as it provides many opportunities to gain insights about the Training and...
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...1) Do you agree with Le Masne’s decision? What would you have done? Le Masne made three decisions – 1) assumed the Creative Director position; 2) provided creative latitude to designers for what appears to be “runway” purposes only; and 3) hired a marketing director. The following will serve as a brief summary of my assessment of Le Masne’s decisions. Assuming the Role of Creative Director I disagree with Le Masne’s decision to assume the role of Creative Director. As executive chairman, I believe that the creative power and authority subsumed within Le Masne’s role is maximized best by championing the strategic direction of the company to further penetrate the Chinese market place while also growing their position in the US and Europe, creating a psychologically safe environment for the designers and management team to voice and resolve their respective concerns, and challenge the creative process via his role on the Product Committee and mentoring and management of the Creative Director. The strategic foundation, which has served Shanghai Tang well, is to develop a fashion line that traces its roots back to Chinese culture and is wearable, modern and colorful. This approach has worked well in the US and European markets. Although not as successful in the Chinese markets, it could be because the term wealthy in China is being defined as household income equal to or greater than $35,000 or more. I don’t know anyone making $35,000 a year who is buying Chinese themed...
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...to leave these instructions with the customer. Note to customer - Keep these instructions with your Owner’s Manual for future reference. Note - This appliance must be properly grounded. INSTALLATION REQUIREMENTS LOCATION Washer must be installed on firm flooring to minimize vibration during spin cycle. Concrete flooring is best, but wood base is sufficient, provided floor support meets FHA standards. Washer should not be installed on rugs or exposed to weather. PLUMBING WATER PRESSURE - Must be 10 psi minimum to 150 psi maximum. WATER TEMPERATURE - Household water heater should be set to deliver water at 120° to 150°F (50° to 66°C) IN THE WASHER when hot wash is selected. SHUTOFF VALVES - Both hot and cold shutoff valves (faucets) should be supplied. DRAIN - Water may be drained into standpipe or set tub. Discharge height MUST NOT BE LESS THAN 30 INCHES, and no more than 8 feet above the base of the washer. Standpipe must be 1-1/2 inches minimum inside diameter and must be open to atmosphere. ELECTRICAL REQUIREMENTS Caution: Before plugging in washer, read the following electrical requirements. Caution: For personal safety, do not use an extension cord or adapter plug with this appliance. Do not, under any circumstances, cut or remove the third grounding prong from the power cord. Follow national electrical codes and ordinances. This appliance must be supplied with the voltage and frequency indicated on the rating plate (located on top of the backsplash), and connected to an...
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...current president of the agency is Hee Yeun, a Yonsei University student. She has maintained her position for four and half semesters, which is equivalent to about two and a half years. President Hee Yeun works alongside with two other co-workers. Although the program consists of a small team, there is a lot of responsibility and work that goes along with the success of the agency. Yonsei Language Exchange starts at the beginning of every semester. However, preparation begins weeks in advance. The LE president and her two co-workers begin sending out applications via email to accepted exchange students three weeks before the semester starts in order to have sufficient time for proper matching. After applications are received by the deadline, the process of sorting and matching begins. Applicants are matched according to certain pre-requisites and requirements. When the students have been properly matched, the information is sent out to all applicants. An orientation is hosted by the LE agency during the first week of the semester to inform the agency’s guidelines and...
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