...Introduction On the very last day of 2015 Vroom and Dreesman (V&D) declares itself insolvent. Some branches were still in operation until 15 February 2016, until they shut down entirely on 16 February 2016 (Heijden, 2016). The company had existed for 128 years and had sixty-two locations, a web shop, and about 10.000 employees (V&D, 2015). After years of struggling and restructuring the investment company behind V&D (Sun Capital Partners (Driessen, 2015). In this report I will discuss the following: Why did V&D go bankrupt? What was Sun Capital Partners’ role in this? Differences between V&D and La Place, why was La Place bought by Jumbo, but did no one want to buy V&D? History V&D was founded in 1887 Why did V&D go bankrupt? What was Sun Capital Partners’ role in this? V&D was bought by Sun Capital, a private equity firm, in 2010 (Dutch V&D department store business goes bust, 2015). At this time they had had losses for the last few years. On top of the losses there were also a lot of extra investments in stores and employees. Sun Capital focusses on investing and running companies, usually with an annual revenue between fifty and five hundred million dollar a year. Sun Capital has invested in many companies, but with differing results. In 2008 Sun bought the German parcel service Neckerman, which went bankrupt in 2012 after Sun refused to invest any more money. (Driessen, 2015). However, the capital funds achieve above average rates, which means...
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...-., , -..\ , -.J --l l REPORT OF AN EXPENDITURE VERIFICATION OF A GRANT CONTRACT EXTERNAL ACTIONS OF THE EUROPEAN UNION ...... I 1 ...... 1 1 J J "SUPPORT TO EFFICIENT UTIlJZATION OF ALTERNATIVE ENERGY SOURCES TO IMPROVE THE lJVELIHOQD OF PASTORAL AND AGRO PASTORAL COMMUNITIES IN SOUTHERN ETHIOPIA" l ..., \ ~. ..... \ FED/2011/268 - 372 ..., .... ... GETACHEW KASSAYE & Tel: 55137 11,5511708 P.O. Box 1432 Addis Ababa, Ethiopia co. Chartered Certified Accountants ... -, I --.I l TABLE OF CONTENTS ...,, REPORT OF FACTUAL FINDINGS 3 1. INFORMATION ABOUT THE GRANT CONTRACT 6 ...., 2. PROCEDURES PERFORMED AND FACTUAL FINDINGS 8 -...I l ANNEX 1 FINANCIAL REPORT FOR THE GRANT CONTRACT 13 ~ I -...I ANNEX 2 TERMS OF REFERENCE EXPENDITURE VERIFICATION...16 --I -., ~ -~ t= t= c= 'II ., 't~TC& IJ~ . 'hCi :jA:,i 1 gelac.hew Xassaye cICco. Chartered CertifiedAccountants Tel. 011 - 5513711 011 - 551 1708 011 - 551 7447 011 - 551 72 76 Fax. 251-11- 551 0220 P.O. Box 1432 ADDIS ABABA ETHIOPIA Report of Factual Findings Roberto Orcaado Head of Mission COOPI- Ethiopia Addis Ababa, Ethiopia February 16,2013 Dear Roberto Orcaado, In accordance with the terms of reference dated January 08,2013 that you have agreed with us, we provided our Report of Factual Findings ("the Report"), with respect to the accompanying Financial...
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...------------------------------------------------- Portal:Ancient Rome From Wikipedia, the free encyclopedia * Wikipedia portals: Culture * Geography * Health * History * Mathematics * Natural sciences * People * Philosophy * Religion * Society * Technology edit The Ancient Rome Portal Ancient Rome was a civilization which began as a small agricultural community on the Italian Peninsula in the 8th century BC. Rome became a large empire which straddled the Mediterranean Sea. In its twelve centuries of existence, Roman civilization was firstly a monarchy, then a republic that combined oligarchy and democracy, and finally became an autocraticempire. Through conquest and assimilation, it came to dominate Western Europe, the entire Mediterranean Basin including the Near East and North Africa, the Balkans, and the Black Sea.The Roman empire went into decline in the 3rd century AD, and began to collapse in the 5th century AD. Plagued by internal instability and attacked by various migrating peoples, the western part of the empire, includingHispania, Gaul, and Italy, broke into independent kingdoms in the 5th century. The eastern part of the empire, governed from Constantinople, survived this crisis, and remained intact for another millennium, until its last remains were finally annexed by the emerging Ottoman Empire. This eastern, medieval stage of the Empire is usually referred to as the Byzantine Empire by historians...
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...INTRODUCTION Being in a world where the use of modern technology is rampant, most students habitually use the internet and its social networking sites. As students, they have the responsibility to study. But there are always distractions that may affect how they study – one of these distractions is the addiction to social networking sites such as Twitter. Twitter is an online social networking service that enables its users to send and read tweets which are text-based messages of up to 140 characters. It was created in March 2006 by Jack Dorsey and by July, the social networking site was launched. The service rapidly gained worldwide popularity, with over 500 million registered users as of 2012, generating over 340 million tweets daily and handling over 1.6 billion search queries per day. Since its launch, Twitter has become one of the ten most visited websites on the Internet, and has been described as "the SMS of the Internet." Unregistered users can read tweets, while registered users can post tweets through the website interface, SMS, or an app. It can be easily downloaded as an app on your gadgets like iPod, iPad, Smarthpones or Android phones. You can also log on to the site using your laptop or PC. The users build online profile and share information, including personal information, photographs and connect with other users, whether it is to communicate with old friends or find new friends. This site had been the source of happiness for many students. Some use it...
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...Week 1 Bsa Hw Homework Assignment Week 1 1. Why is it important to use systems analysis and design methodologies when building a system? Why not just build the system in whatever way seems to be “quick and easy”? What value is provided by using an “engineering” approach? It is important to use the systems analysis and design methodologies when building a system to make sure the system is created to better the company or customer the system is being built for. Using the "quick and easy" way to build a system can cause the system to be sloppy and not working properly. Using this method can cause more issues than it does fixing it. Using the "engineering" approach is most useful when creating a system for a dangerous workplace. Using this style is an approach in loss prevention placing emphasis on physical features of the workplace as a potential cause of injuries. 10. Compare Figures 1–10 and 1–11. What similarities and differences do you see? The similarities in the two diagrams are that they both lead to a completed system. The differences in the diagrams is that figure 1-10 condenses the process into four steps, where figure 1-11 has it split into six steps. Also figure 1-10 is a constant circle, always starting back at the beginning to make sure the new system is adequate and best serves the company or customer. Figure 1-11 uses a spiral affect, same idea as figure 1-10, just does not seem to put as much emphasis in the beginning when the process...
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...Module Information Booklet Taylor’s University Taylor’s Business School Degree Programmes August Semester 2014 UCM60502U2 Understanding Information Systems For Businesses Contents Introduction Module Overview Learning Resources Assessments Resit Assessments Assessment Offences Extenuating Circumstances Assignment and Guidelines Module Calendar Assignment Cover Assignment Feedback Form Introduction Welcome Welcome to Understanding Information Systems for Businesses (UIS). This module emphasizes on the importance of information systems in business today and how they have transformed businesses on the world stage. Learner will gain an appreciation of how information systems have strategic impacts for organisations and their people, particularly with the increasing prevalence of global networked systems. To successfully complete this module, learners have to be intentional and responsible in their own learning. Learners are expected to be receptive to online tutorials by participating in discussion forums, and other e-learning approaches. In addition, learners are to read the prescribed textbook chapters, complete weekly assigned work including group assignment, and participate in online tutorial forum weekly. Dr. Choo Wou Onn Senior Lecturer Contact details Lecturer cum Tutor Dr. Choo Wou Onn Room No...
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...ETIKA PERBANDINGAN MPU2312 SEXUALITY MS. NORIAH Krishna Priyah Chee Long Kok Si Janice Ong Jonathan Chow Justin Bonus Phuah Kah Hock Wang Wei Shen INTRODUCTION In this report we will discuss about sexuality in general such as homosexuality. We will look further into the LGBT community between Asian and Western countries. Homosexuality has been a characteristic of human culture since the course of the 19th century. After the modern gay rights movement that began in 1969, in America, more people around the world started to change their mindset of seeing gay rights as “a mental illness to cure” to having more people trying to understand LGBT through biology, psychology, history and cultural variations of sexual practices and identity. We chose this topic because, gay rights has always been a sensitive topic for Malaysians today, this is mainly due to the fact that the government retains the colonial era penal code criminalizing sodomy and shaped by Islam, the official religion in Malaysia. In addition to the secular law, Muslim citizens may also be charged in special Islamic courts, the Syariah Court. In this report we will discuss the religious perspective of Asian and Western countries about homosexuality. We will go through the meaning of homosexuality in detail and ethical perspectives between Asian countries and western countries. Revealing statistical numbers on homosexuality problems and suggestions on how to be ethical when dealing with sexuality...
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...Electronic communications within the workplace are an important tool in conducting business. Both, the employer and the employee retain a level of implied responsibility in protecting the interest of each. The employer provides electronic communications systems and devices with the intent of assisting employees in the performance of their jobs. Policies concerning the use of electronic communications should primarily protect the interests of the company, to include reputation and work product. Employees should conduct themselves in a manner that does not distract from the overall purpose of business communications. Employee utilization of company assets for personal use should not be excessive, and staff should use responsibly. In my current employment policies are in place to regulate the use electronic communications for professional and personal use. Although employees are permitted to use company assets for limited personal use, all use should be brief and not detract from the employees work or violate the company’s standard of ethics. Policies have been placed to protect the employee and the Agency, As O’Rourke explains employers have a right to “intercept and review e-mail messages, audit email accounts and require employee training on e-mail” (2013, p. 190). Employees have a responsibility to ensure their use of company assets for personal use comply with organization policies. As no federal law covers entirely an employee’s right to privacy (O’Rourke, 2013, p.189)...
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...#1 굵지 않은 비가 보슬보슬 내리는 밤 길, 두 남자가 큰 나무 아래에 비를 피해 서있었다. 하지만 잎이 반쯤 저버린 가을나무였기에 비를 피하는 데는 별 효력은 없었다. 이미 마을에서 상당히 떨어져 돌아가는 것도 여의치 않았다. 나무 아래에 있던 두 남자 중 한명은 사대부가의 양반인 듯 연청색 도포에 커다란 갓을 쓰고 있었고 다른 한 남자는 양반을 호위하는 무사인 듯 상투를 틀지 않은 긴 머리를 허리까지 드리우고, 등과 허리에 두개의 긴 환도(還刀)를 차고 있었다. 양반이 하늘을 보며 조용하게 말했다. “운아. 쉬이 그칠 비가 아닌 듯 싶구나. 보슬비라 가벼이 여겼더니, 아무래도 내 고집으로 또 너를 곤혹케 만들었나 보구나.” 무사는 아무 말 없이 눈을 감은 채 고개를 숙이고 주위의 모든 움직임을 읽고 있었다. 먼 곳을 보던 양반이 무언가를 발견하고 반갑게 말했다. “아! 저기 산자락에 집이 한 채 보인다. 잠시 비를 피해 가자꾸나.” 양반은 말을 끝내고 뒤도 돌아보지 않고 무언가에 홀린 듯 빠른 걸음으로 산자락을 오르기 시작했다. 무사는 미처 만류하지 못하고 주위를 경계하며 뒤따랐다. 가까이 다가가 선 집은 허리 높이의 돌담이 둘러진 작고 깔끔한 초가집이었지만, 이상하게도 대문만큼은 높고 대문처마까지 있었다. 양반이 작은 목소리로 말했다. “운아. 주인을 청하거라.” 하지만 무사는 말 대신 눈을 들어 대문처마 위로 솟은 솟대를 올려다 볼 뿐이었다. 무사의 눈길을 따라 양반도 눈길을 두었다. “저것이 무엇이냐.” “솟대이옵니다. 여긴 무당이 사는 집입니다. 드시면 아니 되옵니다.” 무사의 차분하지만 강경한 목소리에 양반은 더 이상 집 안으로 들어가려는 시도를 하지 못했다. 하지만 무사는 피곤하고 추운 기색이 만연한 양반의 모습을 어찌 할 수 없어 더욱 고개만 숙일 수밖에 없었다. 이때 안에서 사람의 기척이 느껴져 무사의 오른 손은 재빨리 왼쪽 허리에 찬 환도의 칼자루를 잡았다. 대문 안쪽에서 터덜거리는 발소리가 가까워지더니 이윽고 바로 대문 앞에서 멈췄다. 무사의 손에 힘이 들어갔다. 대문 안쪽에 멈춰 선 자에게서 검의 기운이 느껴졌기 때문이었다. 무사의 목소리가 대문을 가르고 들어갔다. “누구냐!” “어이가 없습니다. 객이 누구냐고 묻는 경우가 어디 있습니까? 그 물음은 이쪽의 것이 아닙니까?” 퉁명스러운 여인의 목소리였다. 무사가 다시 입을 열었다. “여인이 어찌 검을 지녔는가?” “놀랍습니다. 어찌 보지도 않고 제가 검을 가진 것을 아십니까? 역시······. 앗! 이런 말을 하려는 것이 아니라, 흠! 우리 아가씨가 안으로 드시라는 말씀을 올리라고 하였습니다.” “어찌 검을 지녔는가!” 다시 다잡아 묻는 무사에게 여인이 투박한 답을 던졌다. “이런 외진 곳에 여인 둘만 살고 있습니다...
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...Is the Writing Process Useless? Some writers may be better off without the writing process. Some students never use the writing process in high school, and that can lead to students failing their first college paper. However, once students learn the writing process and take it to heart, they can transform as writers. Students can learn to efficiently organize the paragraphs in their essays and begin to use more details when appropriate. For many, as the semester progresses, their word choice begins to mature. Learning about the writing process and using it has encouraged many to start revising weeks ahead instead of just hours before turning in their paper. The writing process allows students to add to the overall quality of their academic...
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...My organization, naval aviation, expresses its strategic intent through its reputation for always finding a way to complete its mission. If the strategy of the aviation portion of the U.S. Navy is always be able to complete a mission, I believe it is relentlessly pursued. There may be certain times when parts or components must be manipulated to be utilized when resources may not be available in remote locations. Still, the Navy’s mission is always pursued relentlessly in order to fulfill its duties. I believe that the military is at the heart of strategic intent. Our course textbook’s definition could be used for the Navy’s strategy and it would still hold true. Furthermore, naval aviation’s pursuit of their strategy is embedded in sailor at the very beginning of their career. Even in boot camp you’re taught to do whatever it takes. This is because, unlike the corporate world, failure to succeed in their strategy could be detrimental to the United States. Everyone in the military understands the core values of the common notion of “whatever it takes”. Should an organization lacks strategic intent or it is ambiguous, it may be necessary to utilize the suggested Stage 5 component of our course text suggests. This step, Evaluating Performance and Initiating Corrective Adjustments, allows for a series of checks and balances for an organization’s strategic intent. This is a set series of three tests that may help to gauge the severity of the organization’s strategy...
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...1. Sense of Humour It is a unique ability of Aquarius women to be funny even without trying too hard. Spend 5 minutes with an Aquarius woman and she’ll entertain you so much, you’d wonder how time passed. Now people love to laugh and they love people who can make them laugh. So you can’t be surprised if you get to know that an Aquarius woman has a huge fan following, can you? 2. Courage Aquarius women love living life on the edge. They are very brave and love adventures. If an Aquarius woman is asked to write a book about all the adventures in her life, she will have a lot to talk about. This is simply because they are open to all kinds of experiments. In fact, they hate going the way everybody else goes. Instead, they would take a route that nobody else has ever discovered. 3. Independence Aquarius women love freedom. Their freedom is in fact something that they won’t give up for anything else in the world. When you look at an Aquarius woman, you see a strong, independent woman standing in front of you. This woman possesses not just the power, but also the guts to look after herself even if there is nobody else to care for her. She doesn’t need someone to constantly watch her back. She very well knows how to keep herself safe. 4. Practical Nature She is not someone who gets carried away by words and aimless dreams. She is way too smart for that. The Aquarius woman belongs to the 21st century and she is not a foolish dreamer. She is a realist, and she knows very well what...
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...This is my essay. There are many like it, but this one is mine. My essay is my best friend. It is my life. I must master it as I must master my life. My essay, without me, it’s useless. Without my essay, I am useless. I must write my essay true. I must write better than my enemy, who is trying to copy me. I must copy him before he copies me. I will… My essay and I know that what counts in this class is not the essays we write, the length of the paper, nor the sources we cite. We know that it is the grades that count. We will pass… My essay is human, even as I, because it is my life. Thus, I will learn it as a brother. I will learn its weaknesses, its strength, its parts, its paragraphs, its intro and its conclusion. I will keep my essay clean and ready, even as I am clean and ready. We will become part of each other. We will… Before God, I swear this creed. My essay and I are the defenders of my grade. We are the masters of our class. We are the saviors of my GPA. So be it, until graduation is mine, and there is no homework, but vacation! This is my essay. There are many like it, but this one is mine. My essay is my best friend. It is my life. I must master it as I must master my life. My essay, without me, it’s useless. Without my essay, I am useless. I must write my essay true. I must write better than my enemy, who is trying to copy me. I must copy him before he copies me. I will… My essay and I know that what counts in this class is not the essays we...
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...Oscar Wilde is famous for his claim “All art is quite useless”. Do you agree with him? Why or why not? “All art is quite useless” is a line from Oscar Wilde’s <The Picture of Dorian Gray >. When Wilde wrote this book at that time, it was when people were obsessed with practicality, with everything needing to have a purpose beyond itself. He suggested that art doesn’t need any purpose; it doesn’t have any further use. It exists simply to exist. In some way, art is useless because it doesn’t really serve any practical use. But just from these reasons it is hard for me to decide whether art is useless. I thought deeper and began to understand why Wilde quoted that “All art is quite useless”. It is because art on its own has no value. Art has value only when we give it value. The value is what reflects on ourselves when we look at art. Besides the reflection of the looker-on, artists also give value to the art they create; the inspiration that determines them to create the art. Moreover, art moves emotions of livings and takes us to different places in our minds. It can help people to escape reality for just a moment and provides therapy to some. Are these reasons not enough to say that art is actually useful? In Wilde’s world, art may not be useful to him but it is absolutely useful in today’s world. Art allows the creativeness inside us to come out which one needs to survive in a society. Many jobs require people with multiple abilities, experiences and also creativity...
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