...present real estate sector (RES) is one of the booming sectors in Bangladesh. Day by day as time passes on, this sector is becoming healthier since the substantialgrowth of population is creating a tremendous housing problem and due to theincrease in demand of commercial spaces this sector has come into being. This sector provides an integrated and planned package to resolve these problems. 1.1 Purpose This report briefly reviews on the RES in Bangladesh in recent years and recommendsfor both the real estate developers and the government policy of Bangladesh on RES. 1.2 Scope The RES has so far spread its wings over Dhaka, Chittagong, Khulna, Rajshahi andSylhet. This report focuses only on the flourishing of real estate business in Dhakaand the real estate developers which are members of Real Estate & HousingAssociation of Bangladesh (REHAB) especially the prominent ones. 1.3 Limitations This report has been prepared based on secondary data. Concentration of real estate business in Dhaka may not reflect equal urgency in other cities mentioned earlier.This report does not include some of the problems created by illegal and unfair practices of very few of the developers, which is damaging the image of this sector. 1.4 Assumptions Recommendations of this report are based on the assumptions that REHAB will prevail and RES will keep on flourishing rather than recede or retard CHAPTER 2: EMERGENCE OF REAL ESTATESECTOR IN BANGLADESH The concept of RES is developed to resolve...
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...System Requirements Macintosh System Requirements Linux System Requirements Creating a Profile Editing Student Information Viewing DRI Recommendations Managing an Existing Profile Importing a Profile from Disk Advanced Tips: +Customizing DRI Recommendations +Using Multiple Profiles Tracking Your Diet Finding a Food Getting Started Tracking Your Diet Selecting Portions Editing the My Meals Food List Advanced Tips: +Making a Favorites List +Creating Custom Foods +Creating Recipes Getting Started Tracking Your Activities Adding an Activity Editing Activities Viewing Reports Getting Started Viewing Reports Choosing Dates Choosing Content C en Tracking Your Activities ga Pr +Deleting Profiles: CAUTION! re of ty ge Le ar ni ng Setting Up Profiles op Using Reports IMPORTANT!: Notes on Nutrient Data Profile DRI Goals Report Intake vs. Goals Report Macronutrient Ranges Report Fat Breakdown Report My Pyramid Report Intake Spreadsheet Report Source Analysis Report Energy Balance Report Activities Spreadsheet Exchange Report Printing Reports Printing the Intake Spreadsheet Printing a Custom Average Report Using the Labs Page Lab Basics Printing Labs E-mailing Labs Technical Support Getting Started Diet Analysis Plus is a health and nutrition management program that allows you to create personal profiles, estimate activity level, track diet and exercise, and create detailed reports. The Diet Analysis Plus online system...
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...http://www.hrpayrollsystems.net/hris/ http://www.successfactors.com/content/dam/successfactors/en_us/resources/white-papers/cloud-when-and-why-wp.pdf The Cloud When & Why? WHITE PAPERSUCCESSFACTORS / WHITE PAPER HOW CHROS DELIVER BUSINESS IMPACT Achieving CIO Goals in the Cloud Introduction CIO’s jobs are changing. These days it’s not only about running IT efficiently, but also about supporting core business strategies and helping create strategic advantage by reducing cost and driving innovation. This means CIOs are under pressure to build infrastructure that can move and adapt at the same rapid pace as the rest of the business. They need to support geographical expansion, mergers, and product or service innovation while at the same time reducing costs. In other words, CIOs are being asked to do more for the business with fewer resources. Every year, the same cycle repeats: reduce total cost, move the cost structure from fixed to variable cost, and free up resources for innovation by reducing operating expenditures. Initially, companies adopted outsourcing and Cloud solutions primarily to reduce costs and preserve resources for strategic initiatives. More recently, however, Cloud applications have been used to support the strategic agility today’s businesses need. In addition, having one single code-base across all their customers allows modern Cloud application vendors to very quickly leverage innovations and distribute product improvements...
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... (d) a U.K. tourist in Australia = demander of AUD (e) a German firm importing from Australia = demander of AUD (f) an Australian investor who wants to buy real estate in America = supplier of AUD 2. Explain whether each of the following changes would tend to appreciate or depreciate the Australian dollar, using supply and demand curves for the foreign exchange market to illustrate your answers: (a) higher interest rates in Japan Japan is reducing the supply of Japanese YEN depreciate the AUD in comparison to the YEN. (b) faster economic growth in Japan Appreciate the AUD in comparison to the YEN as the Japanese will have more money to spend on Australian goods (c) a lower rate of inflation in Australia relative to other countries Appreciate the AUD relative to other countries (d) a tight U.S monetary policy Depreciate the AUD in comparison to the US dollar (e) a tight monetary policy in Australia Appreciate the AUD in comparison to other countries f) an expansionary fiscal policy in Australia If the government increased spending this may put pressure on increasing interest rates relative to other countries appreciating the AUD. In a flexible exchange rate regime, analyse the impact on the exchange rate of the following: a) There is a downturn in real GDP as the Australian economy falls into recession. This would lower the AUD compared to other countries b) The closing of a large Australian coal mine as its deposits become...
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...Epic Conventions Epic conventions are things that most epic poems have in common. Structurally, they aren’t necessarily identical, but they share these common characteristics. Alexander Pope, like the true rationalist that he is, also employs these conventions in The Rape of the Lock. However, while he does use them, because the poem is a mock epic, meaning that it is poking fun satirically not only at epics but also at the subject (the “rape” of the hair, as in Belinda’s vanity and the heroine of the poem) and also of the people of the time—the upper class who took sides during the dispute. Be sure to read Pope’s letter to Arabella Fermor in the notes for Canto 1. Some EPIC CONVENTIONS are as follows: 1. In medias res. In Medias Res is Latin for "it begins in the middle of things" and then has flashbacks to explain action leading up to that point.In THE ILIAD, for example, the story begins after the war between the combined forces of Greece and the forces of the walled city of Troy and their allies has been in progress for nearly ten years. 2. Invocation to a muse. The story begins with an invocation(prayer) to a god or gods. The poet, who in those days would have been reciting the epic to an audience, say, at a banquet, began by calling for a blessing--for a god or gods to attend this effort of his. They probably literally believed that the called upon god or muse came into them and, therefore, that it was not the poet who recited, but the god in the poet's body. Poet's, then...
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...The Business Enterprise 508 Lisa Falls December 11, 2011 Microsoft Corporation and Apple Computers, Inc. Annual Report Comparison as we all know that both of these companies have become public figures names. Both companies have many divisions, and both manage extensive assets and liabilities. In searching various internet articles both reported large amounts of income, and the matter of accounting checks and balances becomes more complicated than many smaller companies. Apple, Inc. is Microsoft’s biggest competitor in designing and developing computer software. Apple was started in April of 1976 by Steve Jobs, Steve Wozniak, and Ronald Wayne. In January of 1977, Apple was incorporated but without Wayne. On September 7, 1984, Apple had its first initial public stock offering. It was also during this year that the Macintosh computer was introduced. 1985 brought some turmoil with the new CEO John Sculley and Steve Jobs, and Jobs was removed from his position with Apple. After many tumultuous years and mismanagement, Apple brought back Jobs as a consultant in 1996. In July 1997, after the CEO was let go, Jobs resumed his position as CEO. In May 2001, Apple opened its first retail store and later that year introduced the IPOD, which became a huge success for Apple, along with the release of the iMac computer. By 2006, Apple was using Intel chips solely for its computers. On January 9, 2007, Apple released the iPhone and Apple TV, which made Apple’s stock soar...
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...International Journal of Project Management Vol. 17, No. 4, pp. 207±216, 1999 # 1999 Published by Elsevier Science Ltd and IPMA. All rights reserved Printed in Great Britain 0263-7863/99 $ - see front matter PII: S0263-7863(98)00032-5 An integrated framework for project portfolio selection NP Archer* and F Ghasemzadeh Michael G. DeGroote School of Business, McMaster University, Hamilton, Ontario, Canada L8S 4M4 The task of selecting project portfolios is an important and recurring activity in many organizations. There are many techniques available to assist in this process, but no integrated framework for carrying it out. This paper simpli®es the project portfolio selection process by developing a framework which separates the work into distinct stages. Each stage accomplishes a particular objective and creates inputs to the next stage. At the same time, users are free to choose the techniques they ®nd the most suitable for each stage, or in some cases to omit or modify a stage if this will simplify and expedite the process. The framework may be implemented in the form of a decision support system, and a prototype system is described which supports many of the related decision making activities. # 1999 Published by Elsevier Science Ltd and IPMA. All rights reserved Keywords: Project portfolio selection, project management, integrated framework, decision support Introduction Project portfolio selection and the associated activity of managing selected projects throughout...
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...Inherent Risks Author Author Affiliation Introduction Elders limited is an Australian agribusiness company founded in 1839. It deals in the supply of material, monetary and consultative inputs and marketing options to help Australian producers in addition to access to global markets. Inherent Risks 1. Inherent Risk - Going concern Elders Limited, in its 2012 financial statements highlights, the company’s intentions to focus on its core business, rural business and sell off other entities including Futuris Automotive. Elders Limited financial statements have been prepared with the assumption that the company will continue as a going concern. The company’s reliance on acquiring financing and the achievement of planned asset sales results in material uncertainty acknowledged by directors (White, 2012). Elders plan to proceed as a going concern and meet their objectives as and when they fall due (Sprague, 2013). The majority of Elders limited business operations are at risk of economic and marketing fluctuations, particularly due to the recent global recession (Elders Financial Statement, 2013). The auditing focus will be to consider whether an entity possess the ability to proceed with operations for the foreseeable future, given the circumstances of the business and the environment in which it operates (SAS 130, Para 8). Potential misstatements Management may be compelled not disclose all relevant facts pertaining to the entity. This...
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...CEOs drove the company to not focus and work towards a specific goal. After all, the lesson learned is that Kodak has to constantly keep evolving and innovating its products, rather than stay within its comfort zone. Basically, all the people who work in the company are responsible for what happens in there. This is why I think that the company, as a whole, should bear with the responsibility of bankruptcy. Q2- After Kodak went bankrupt, how was the brand value treat it? After a company goes bankrupt, it loses its brand value. Brand value is irreplaceable; it is really hard for a company to gain back its value once this has been through bankruptcy. When bankruptcy happens, profits go down as well as their credit score. As an investor I would not invest in a company or brand that has been through bankruptcy, if it happened once, it could happen again. At the same time it could take ages until the brand re-gains its value. Q3- In comparison to Kodak, why have other businesses in the same industry not collapsed? In comparison to Kodak, other businesses have not collapsed but flourished because they have opted to use new technology to keep...
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...the two different flows as well comparing them to a theoretical flow. Various calculations are done to work out variables like the tunnel calibration constant, K, the free stream velocity, V∞ and the Reynolds number of each flow. In the discussion, the errors of the experiment are outlined and comments are made for improvements. Contents Abstract 2 1. Introduction 3 2. Apparatus 3 3. Experimental Procedure 3 4. Results & Calculations 4 5. Discussion 9 5.1 Results & Comparison 9 5.2 Calculations & Further Comparison 9 5.3 Errors & Improvements 10 6. Conclusion 10 7. Reference 10 1. Introduction An experiment was carried out in order to measure the pressure distribution acting on a smooth cylinder that was placed with its axis perpendicular to the air flow in a closed circuit wind tunnel. The experiment involves testing a smooth cylinder under both smooth and turbulent flow conditions. The results will be compared against theoretical values that were obtained mathematically for a frictionless...
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...Marriott's financial strategy consistent with its growth objective? • Manage rather than own hotel assets. o Profiting from the sale of its hotel assets while still generating revenue from those assets, reduces risk increases ROA, profitability, and frees up cash for other positive NPV opportunities. This process is consistent with its strategy of growth. • Invest in projects that increase shareholder value. o As long as the company invests in projects with a positive NPV and a irr higher then the set hurdle rate - relative to market interest rates, project risk, and estimates . then this is consistent with its strategy of growth • Optimize the use of debt in the capital structure. o by focusing on its ability to service its debt. The lower they can bring their debt percentage their value will increase and is consistent with its strategy of growth • Repurchase undervalued shares o Buys backs will result in a higher PE ratio and investors currently holding stocks will see increase in their share value. Thou these are great signs by a company it could be just a different way to pay dividends. The greater loss is the opportunity to reinvest in other positive npv projects. ▪ Just to keep share holders happy may not be the best strategy for growth 2) How does Marriott use its estimate of its cost of capital? Does this make sense? Marriott uses a Debt capacity and the cost of Debt: with a risk...
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...1) Are the four components of Marriott's financial strategy consistent with its growth objective? • Manage rather than own hotel assets. o Profiting from the sale of its hotel assets while still generating revenue from those assets, reduces risk increases ROA, profitability, and frees up cash for other positive NPV opportunities. This process is consistent with its strategy of growth. • Invest in projects that increase shareholder value. o As long as the company invests in projects with a positive NPV and a irr higher then the set hurdle rate - relative to market interest rates, project risk, and estimates . then this is consistent with its strategy of growth • Optimize the use of debt in the capital structure. o by focusing on its ability to service its debt. The lower they can bring their debt percentage their value will increase and is consistent with its strategy of growth • Repurchase undervalued shares o Buys backs will result in a higher PE ratio and investors currently holding stocks will see increase in their share value. Thou these are great signs by a company it could be just a different way to pay dividends. The greater loss is the opportunity to reinvest in other positive npv projects. Just to keep share holders happy may not be the best strategy for growth 2) How does Marriott use its estimate of its cost of capital? Does this make sense? Marriott uses a Debt capacity and the cost of Debt: with a risk free rate, the floating and the fixed...
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...Learning Zone Analytical Procedures – A Powerful Tool for Auditors (Relevant to Paper 8 – Principles of Auditing and Management Information Systems) David Chow FCCA, FCPA, CPA (Practising) Audit tests Auditors normally carry out the following types of audit tests to determine whether financial statements are fairly stated: (i) procedures to obtain an understanding of internal control (ii) tests of controls (iii) substantive tests: • substantive tests of transactions; • analytical procedures; and • tests of details of balances. assessment of risks of material misstatement at the assertion level includes an expectation that controls are operating effectively. This means that auditors perform tests of controls only when: (i) a system exists; and (ii) the system has controls. The performance of tests of controls is to establish whether those controls in the systems are actually functioning properly and effectively so that the auditors can determine whether or not they can rely upon the controls. Substantive tests Substantive tests (also known as substantive procedures) are procedures designed to test for dollar errors or irregularities directly affecting the correctness of financial statement balances. Auditors perform substantive tests in an audit to detect material misstatement at the assertion level. Substantive tests of transactions emphasize the verification of transactions recorded in the journals and then posted in the general...
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...DEA Tutorial Abstract Data envelopment analysis (DEA) is a linear programming based technique for measuring the relative performance of organisational units where the presence of multiple inputs and outputs makes comparisons difficult. This tutorial paper introduces the technique and uses an example to show how relative efficiencies can be determined and targets for inefficient units set. The paper also considers a number of practical issues of concern in applying the technique. Introduction There is an increasing concern with measuring and comparing the efficiency of organisational units such as local authority departments, schools, hospitals, shops, bank branches and similar instances where there is a relatively homogeneous set of units. The usual measure of efficiency, i.e.: [pic] is often inadequate due to the existence of multiple inputs and outputs related to different resources, activities and environmental factors. This problem can be illustrated for depots of a large retailing organisation which distributes goods to supermarkets. In this case the inputs for an efficiency measure are taken to be the value of the stock and the recurrent costs mainly in the form of wages, as those are resources supporting the operation of the depots. Stock is reasonably an input to an efficiency measure as an efficient depot will attempt to give a good service at lower stock levels, saving on capital and space. The outputs correspond to activities of the depots and are measured by...
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...Discovery represents an evolution of knowledge which is reshaped by the accumulation of new experiences. This evokes emotions of joy, nervousness or anger, forcing us to reassess the value of previous perspectives. Robert Gray’s poem, “The Meatworks”, and Tim Winton’s novel, “The Riders,” explore the view that discovery is a process, with the protagonists reflecting on the moral conflict that has developed from events in their lives, compelling them to reassess their needs and desires. Perspectives are often challenged over time, as a result of a better understanding of surroundings, causing re-evaluation of our circumstances. The persona in “The Meatworks” experiences conflict between his love for nature and his workplace, the abattoir, which causes a re-evaluation of his personal morals. To reconcile his passion for nature, he “settles for one of the lowest-paid jobs.” A brutal, one-dimensional version of manliness is revealed in the animalistic imagery evoked from “gnawed it hysterically,”...
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