...1|P ag e INTRODUCTION E-commerce is the short form from “electronic commerce”. E-commerce means it does a business transaction like buying and selling of product and service between services and consumers conduct over the web. Every transaction is made without used any paper document. Electronic commerce operates in all four of the major market segment: business to business (B2B), business to consumer (B2C), consumer to consumer (C2C) and consumer to business (C2B). E-tailing is the traditional retailer. E-tailing is business to customer (B2C) typed business model. There are three types of e-tailing for example virtual merchants like pure-plays (100% online) and bricks (offline) and clicks (online), Manufacturer-direct, and catalog merchant. For example of pure-play e-tailing used internet as its primary means of retailing. So does not have physical storefront. For example are Dell and Amazon.com. A brick and click e-tailing uses the internet service to push its good and service but also it has the traditional physical storefront (general store) available to the customer. By combining this new type of retail and the old of general store is a new type of store which is a part of the green economics movement, promoting ethical consumerism. There are advantages and disadvantages of e-tailing from this table below: Advantages Disadvantages Pure plays allows for a retailer to be able to E-tailing is failing to meet the need of the reach customer worldwide. online customer and...
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...Towards a Pragmatic Land Acquisition Policy for Industrial Use - Indian Economy Project Report Group 8 Isha Mani Ganesh Jithin CR PGP/15/283 Manju Nair PGP/15/288 Manish Govindan PGP/15/287 Prem Sarath 1|P ag e PGP/15/280 PGP/15/304 Contents 1. Introduction................................ ................................ ................................ ............................... 3 2. Land Acquisition Act, 1894 ................................ ................................ ................................ ......... 3 The Process ................................ ................................ ................................ ............................... 3 Definition of Public Purpose................................ ................................ ................................ ....... 4 Compensation and Valuation ................................ ................................ ................................ ..... 4 3. Land Acquisition and Rehabilitation and Resettlement Bill 2011 ................................ ................ 4 4. Land Acquisition across the Globe................................ ................................ .............................. 8 5. Case Studies of Land Acquisition in India ................................ ................................ .................... 9 6. Reforms and Recommendations ................................ ................................ ..........................
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...Bank Accounting (FI-BL) Release 4.6C HELP.FIBL Bank Accounting (FI-BL) SAP AG Copyright © Copyright 2001 SAP AG. All rights reserved. No part of this publication may be reproduced or transmitted in any form or for any purpose without the express permission of SAP AG. The information contained herein may be changed without prior notice. Some software products marketed by SAP AG and its distributors contain proprietary software components of other software vendors. Microsoft , WINDOWS , NT , EXCEL , Word , PowerPoint and SQL Server are registered trademarks of Microsoft Corporation. IBM , DB2 , OS/2 , DB2/6000 , Parallel Sysplex , MVS/ESA , RS/6000 , AIX , S/390 , ® ® ® AS/400 , OS/390 , and OS/400 are registered trademarks of IBM Corporation. ORACLE is a registered trademark of ORACLE Corporation. INFORMIX -OnLine for SAP and Informix Dynamic Server Informix Software Incorporated. ® ® ® ® ® ® TM ® ® ® ® ® ® ® ® ® ® ® ® ® ® ® ® ® are registered trademarks of UNIX , X/Open , OSF/1 , and Motif are registered trademarks of the Open Group. HTML, DHTML, XML, XHTML are trademarks or registered trademarks of W3C , World Wide Web Consortium, Massachusetts Institute of Technology. JAVA is a registered trademark of Sun Microsystems, Inc. JAVASCRIPT is a registered trademark of Sun Microsystems, Inc., used under license for technology invented and implemented by Netscape. SAP, SAP Logo, R/2, RIVA, R/3, ABAP, SAP ArchiveLink, SAP Business Workflow, WebFlow, SAP EarlyWatch...
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...Besserbrau AG Besserbrau AG is a German beer producer headquartered in Ergersheim, Bavaria. The company was founded in 1842 by brothers Hans and Franz Besser and is publicly traded with shares listed on the Frankfurt Stock Exchange. Brewing in strict accordance with the almost 500-year-old German Beer Purity Law, Besserbrau uses only four ingredients in making its products: malt, hops, yeast, and water.While the malt, yeast, and water are obtained locally, Besserbrau imports hops from a company locatedin the Czech Republic. Czech hops are considered to be among the world’s finest.Historically, Besserbrau’s products were marketed exclusively in Germany. To take advantage of apotentially enormous market for its products and expand sales, Besserbrau began making sales in thePeople’s Republic of China three years ago. The company established a wholly-owned subsidiary inChina (BB Pijio) to handle the distribution of Besserbrau products in that country. In the most recentyear, sales to BB Pijio accounted for 20% of Besserbrau’s sales and BB Pijio’s sales to customer in China accounted for 10% of the Besserbrau Group’s total profits. In fact, sales of Besserbrau products in China have expended so rapidly and the potential for continued sales growth is so great that thecompany recently broke ground for the construction of a brewery in Shanghai, China. To finance construction of the new brewery, Besserbrau negotiated a listing of its shares on the London Stock Exchange to facilitate...
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...Globalization @ SAP Globalization Drives Business SAP Globalization Services Erik Törnqvist, LPM for ERP Financials, Sweden Agenda 1 2 3 4 Globalization @ SAP and Globalization Services Globalization Strategy Internationalization Localization 5 6 7 © Translation Service Offerings Highlights / Case Studies 2012 SAP AG. All rights reserved. 2 Agenda 1 2 3 4 Globalization @ SAP and Globalization Services Globalization Strategy Internationalization Localization 5 6 7 © Translation Service Offerings Highlights / Case Studies 2012 SAP AG. All rights reserved. 3 Business Trends That Foster SAP’s Value Proposition 1 Customers don’t want a product, they want to get a job done. 2 Growing speed and scope of global change. SAP offers the best solution portfolio to leverage these trends. With SAP, companies are ready for: Innovation at the speed of each business Transformation from built-to-last enterprises to built-to-adapt business networks Performance optimization closed loop from strategy to execution and back again The challenges of a globalized economy © 2012 SAP AG. All rights reserved. 4 Globalization @ SAP Facts and Figures Globalization is a key differentiator for SAP in a competitive market Global customer base in >140 countries > 60 country version covering legal requirements delivered 39 languages delivered for various solutions ~ 1100 persons are working on globalization topics Strong commitment to customers ...
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...505 : Management and the Law Summer 2015 RIZA MAE B. FORTUNA Master in Management Student TABLE OF CONTENT Cover Page Page 1 Table of Content Page 2 I. Introduction Page 3 A. Objectives B. Company Profile, Mission & Vision Page 4 II. Antecedent facts of the case Page 6 III. Resolutions, Findings and Decision of the Labor - Page 7 Management Problem IV. Recommendation and Observation Page 8 V. Appendices Page 9 Whole Case citation Page 9 Nature of the Company Page 16 References Page 17 I. NAME OF COMPANY AND ITS PROFILE INTRODUCTION Corporation is defined as the most common business organization which is formed by a group of people. It has rights and liabilities separate from those of the individuals involved. It may be a non-profit organization engaged in activities for the public good; a municipal corporation, such as a city or town; or a private corporation, which is organized to make a profit. In the eyes of the law, a corporation has many of the same rights and responsibilities as a person. It may buy, sell, and own property; enter into leases and contracts; and bring lawsuits. It pays taxes. It can be prosecuted and punished (often with fines) if it violates the law. The chief advantages are...
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...Severity of breach of intermediate terms depends entirely on the legal consequences of the actual situation Breach occurs where a contract has come into being and one or other of the parties fails to perform all or some part of the obligations under it. There are four main remedies available to the wronged party: Specific performance, injunction, damages and restitution. CONTENTS I | Introduction | 2 | II | Terms | 2 | III | Conditions Terms | 3 | IV | Warranties Terms | 4 | V | Intermediate Terms | 5 | VI | Remedies | 7 | | (i) Specific Performance | 7 | | (ii) Injunction | 8 | | (iii) Damages | 8 | | (iv) Remoteness | 8 | VII | Appendices | 9 | VIII | Bibliography | 12 | *Student in Business Law at Victoria University, Melbourne, Australia. I INTRODUCTION The terms of a contract detail the promises made by each party to the contract to the other party. The terms can be classified as conditions, warranties or intermediate terms. Intermediate terms are sometimes referred to...
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...ab UBS Investment Research Nokia Here we go again… Following negative pre-announcement we downgrade from Buy to Neutral We believe the main issue behind Nokia’s profit warning has been increased pricing pressure in the high-end due to lack of competitive product. We believe investors will be unwilling to put faith in the execution on new devices. We downgrade to Neutral and will revisit when visibility emerges on new products. Do risks still remain on lowered expectations? To reach low-end of FY margin guidance, Nokia requires >34% GM or c.460bps seq improvement in Q4 which appears challenging. To achieve our 2010E revenue we estimate new high-end devices will need to contribute c.€1.3bn in H2 or >4m units. Given the magnitude of improvement required, lack of reassurance on new products, and increased competition, we believe downside risks still exist. Has value now emerged? On a one-year reverse DCF, current price implies 0% rev growth in perpetuity at 4m of incremental volumes. Alternatively, overall volumes will have to be significantly better than expected. UBS 4 Nokia 17 June 2010 Table 2: Nokia Devices – volumes (m) by category Volumes (m) N series E series X series C series 5000 series Other smartphones Converged Devices FY '09 18.9 18.5 0.0 0.0 17.2 13.2 67.8 Q1 '10 2.9 6.3 1.0 0.0 7.9 3.4 21.5 Q2 '10E 1.5 6.9 1.7 3.2 9.2 3.2 25.7 Q3 '10E 1.4 6.9 2 6.0 8.6 2.8 27.7 Q4 '10E 2.1 7.8 2.2 6.8 6.8 3.0 28.7 FY '10E 7.9 27.9 6.9 16.0 32.5 12.4 103.6 Mid-end...
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...engaged in international trade and invested in foreign operations. II. There are several accounting issues encountered by companies involved in international trade. A. One issue is the accounting for foreign currency-denominated export sales and import purchases. An important issue is how to account for changes in the value of the foreign currency-denominated account receivable (payable) that occur as exchange rates fluctuate. B. A related issue is the accounting for derivative financial instruments, such as forward contracts and foreign currency options, used to hedge the foreign exchange risk associated with foreign currency transactions. III. There is an even greater number of accounting issues encountered by companies that have made a direct investment in a foreign operation. These issues primarily result from the fact that GAAP, tax laws, and other regulations differ across countries. A. Figuring out how to make sense of the financial statements of a foreign acquisition target prepared in accordance with an unfamiliar GAAP when making a foreign direct investment decision. B. Determining the correct amounts to include in consolidated financial statements for the assets, liabilities, revenues, and expenses of...
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...engaged in international trade and invested in foreign operations. II. There are several accounting issues encountered by companies involved in international trade. A. One issue is the accounting for foreign currency-denominated export sales and import purchases. An important issue is how to account for changes in the value of the foreign currency-denominated account receivable (payable) that occur as exchange rates fluctuate. B. A related issue is the accounting for derivative financial instruments, such as forward contracts and foreign currency options, used to hedge the foreign exchange risk associated with foreign currency transactions. III. There is an even greater number of accounting issues encountered by companies that have made a direct investment in a foreign operation. These issues primarily result from the fact that GAAP, tax laws, and other regulations differ across countries. A. Figuring out how to make sense of the financial statements of a foreign acquisition target prepared in accordance with an unfamiliar GAAP when making a foreign direct investment decision. B. Determining the correct amounts to include in consolidated financial statements for the assets, liabilities, revenues, and expenses of...
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...DMV Case Study Purpose of this Assignment (The information below is excerpted from the Virginia Department of Motor Vehicles’ RFP 154:7-061, DMV CSI Systems Redesign Project, available from under Content>Course Resources>DMV_CSI_RFP_083107_Final_Release. Corresponding page numbers from the RFP are given in parentheses at the end of each lettered section heading.) A. DMV Organizational Overview (p. 2) The Department of Motor Vehicles (DMV) is a governmental agency in the Executive Branch of Virginia state government. Under the direction of the Secretary of Transportation, DMV administers motor vehicle and tax related laws for the continued benefit of all citizens of the Commonwealth of Virginia. Specifically, DMV administers motor vehicle titling and licensing laws, driver’s licensing laws, transportation safety laws, tax laws, and other motor vehiclerelated laws and regulations as directed by the Code of Virginia and Federal laws, as amended. DMV employs nearly 2000 full and part-time employees to meet its daily mission of providing transportation services to customers in Virginia. These employees provide services via one centralized administrative Headquarters located in Richmond, Virginia as well as 74 Customer Service Centers (CSC’s) and 13 Motor Carrier Service Centers/Weigh Stations (MCSC’s) dispersed throughout the state. In addition, some services are provided at more than 40 DMV Select offices located throughout the state. DMV Selects are a service alternative...
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...cohorts tried out to make some easy money by supplying with weapons of death and takes local lives at risk. They have now been brought to justice in Brooklyn. This kind of case picture is a warning to out-of-state firearm traffickers that we will continue to go against them and hold them under law; no matter where they are. " The Ag discovered the offender...
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...Unethical Corporate Governance (HSBC Money Laundering Case: “Too Big to Fail” does not mean “Too Big to Jail”) About HSBC HSBC Holdings plc is a British multinational banking and financial services company headquartered in London, United Kingdom. It is one of the world’s largest banking and financial services organizations. In 1865, the first branches of the bank were first opened in Hong Kong and Shanghai. HSBC is named after its founding member, The Hongkong and Shanghai Banking Corporation Limited. In 1991, it was founded in London by the Hongkong and Shanghai Banking Corporation to act as a new group holding company. The company refers to both the United Kingdom and Hong Kong as its "home markets". HSBC has around 7,200 offices in 85 countries and territories across Africa, Asia, Europe, North America and South America, and around 89 million customers. As of 31 December 2013, it had total assets of $2.671 trillion, of which roughly half were in Europe, the Middle East and Africa, and a quarter in each of Asia-Pacific and the Americas. As of 2012, it was the world's largest bank in terms of assets and sixth-largest public company, according to a composite measure by Forbes magazine (Witty Traders, 2014). HSBC consists of four business groups: * Commercial Banking; * Global Banking and Markets (investment banking); * Retail Banking and Wealth Management; * Global Private Banking. HSBC has a dual primary listing on the Hong Kong Stock Exchange and London...
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...The Consolidated Financial Statements are prepared in accordance with Inter national Financial Reporting Standards (IFRS) as adopted by the European Union (EU), the supplementary requirements of German law pursuant to Section 315a (1) of the German Commercial Code (Handels esetzbuch) and full IFRS as g issued by the Inter ational Accounting n Standards Board (IASB). They give a true and fair view of the net assets, financial position and results of operations of the group in accordance with these requirements. WWW.SIEMENS.COM/AR/CONSOLIDATED-F INANCIAL-STATEMENTS 246 248 D.1 249 D.2 250 D.3 251 D.4 252 D.5 254 D.6 Consolidated Statements of Income Consolidated Statements of omprehensive Income C Consolidated Statements of Financial Position Consolidated Statements of Cash Flows Consolidated Statements of hanges in Equity C Notes to Consolidated Financial Statements 254 NOTE 1 – Basis of presentation 254 NOTE 2 – S ummary of significant accounting policies 262 NOTE 3 – Critical accounting estimates 264 NOTE 4 – A cquisitions, dispositions and discontinued operations 273 NOTE 13 – Inventories 273 NOTE 14 – Other current assets 274 NOTE 15 – Goodwill 275 NOTE 16 – Other intangible assets 276 NOTE 17 – Property, plant and equipment 278 NOTE 18 – Other financial assets 278 NOTE 19 – Other current financial...
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...Act, 2012, seeks to validate the October 2010 order of the Income Tax Department,w which also passed an order imposing a penalty of Rs. 7,900 crore on Vodafone in April, 2011. Finance Minister P Chidambaram recently said the Income Tax Department will take a decision on the Vodafone taxation issue after the Parthasarathi Shome Committee has given its report on General Anti-Avoidance Rules (GAAR). Talking to reporters, he said the decision whether to send another notice to the British telecom major will be taken by the concerned assessing officer in the backdrop of amendment to the Income Tax Act, Supreme Court judgment in the Vodafone case, and the opinion of the Attorney General on the issue. “Section 119 today is part of the law. We said that there is a judgment in the Supreme Court, there is Section 119 and there is opinion of the AG. And it is for the assessing officer (AO) to take all this into account before deciding the next step,” he said. “Whether another notice is required or not, it’s for him to decide....
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