...The Constitution of the United States by James Madison, Alexander Hamilton, Benjamin Franklin, George Washington and 35 others With a Side-by-Side Translation in Simple English by ELizabeth Claire, MA TESOL Editor, Easy English NEWS The Constitution in Simple English ©2010 Elizabeth Claire, Inc. 1 A Note from Elizabeth Claire Thank you for your interest in the Constitution. It is the foundation for the government of the United States. The Constitution was written in 1787. This was four years after the U.S. signed a peace treaty with Great Britain. This peace treaty gave the thirteen British colonies their independence. They formed a new country, the United States of America. The men who wrote the Constitution are called our “Founding Fathers.” Some of them were: George Washington, James Madison, Alexander Hamilton, Gouveneur Morris, and Benjamin Franklin. The Founding Fathers took ideas from many places. They took parts from their state constitutions. They took parts of Britain’s Magna Carta. They studied the governments of ancient Greece and Rome. They got ideas from philosophers such as Thomas Hobbes, John Locke, Charles de Montesquieu and Thomas Paine. They used some ideas from Iroquois Indians union of tribes. Cover painting; “The Signing of the Constitution” by Chandler Howard Christie hangs in the House of representatives...Courtesy TeachingAmericanHistory.com 2 The Constitution in Simple English ©2010 Elizabeth Claire, Inc Fifty-five delegates...
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...CASE STUDY III FAIRHOLME Ignore the crowd. Fairholme Ignore the crowd. This presentation uses Sears Holdings Corporation (“Sears” or the “Company”) as a case study to illustrate Fairholme Capital Management’s investment strategy for the Fairholme Fund. In the pages that follow, we show Fairholme Fund shareholders why we “Ignore the crowd” with regard to our portfolio positions that are currently out of favor in the market. However, nothing in this presentation should be taken as a recommendation to anyone to buy, hold, or sell certain securities or any other investment mentioned herein. Our opinion of a company’s prospects should not be considered a guarantee of future events. Investors are reminded that there can be no assurance that past performance will continue, and that a mutual fund’s current and future portfolio holdings always are subject to risk. As with all mutual funds, investing in the Fairholme Fund involves risk including potential loss of principal. Opinions expressed are those of the author and/or Fairholme Capital Management, L.L.C. and should not be considered a forecast of future events, a guarantee of future results, nor investment advice. The Fairholme Fund’s holdings and sector weightings are subject to change. As of May 31, 2012, Sears securities comprised 10% of the Fairholme Fund’s total net assets. The Fairholme Fund’s portfolio holdings are generally disclosed as required by law or regulation on a quarterly basis through reports to shareholders...
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...Module 3 – Assignment 5 Practice Case Examination Backgrounder The background information relating to the Case Examination (Backgrounder) is provided to candidates in advance of the examination date. The Backgrounder contains information about both the company and the industry involved in the case. Candidates are expected to familiarize themselves with this information in preparation for the analysis that will be required during the Case Examination. Candidates should note that they will not be allowed to bring any written material, including the advance copy of this Backgrounder, into the examination centre. A new copy of this Backgrounder, together with Additional Information about the company and a supplement of formulae and tables, will be provided at the writing centre for the Case Examination. Only the following models of calculators are authorized for use during the Case Examination: 1. Texas Instruments 2. Hewlett Packard 3. Sharp TI BA II Plus (including the professional model) HP 10bII+ (or HP 10bll) EL-738C (or EL-738) Candidates are reminded that no outside research on the industry related to this case is required. Examination responses will be evaluated on the basis of the industry information provided in the Backgrounder and the question paper (Additional Information). © 2014 The Society of Management Accountants of Canada. All rights reserved. ®/™ Registered Trade-Marks/Trade-Marks are owned by The Society of Management Accountants of Canada. No part of this...
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...“Amendment of Bangladesh Constitution and Basic Structure Doctrine” 25. Nov, 2010 Introduction: The Constitution of Bangladesh is the highest ruling of Bangladesh. It represents Bangladesh as a democratic republic nation where all the power is in the hands of Bangladeshi people[1] and characterizes basic political principles of the state and stands for the fundamental rights of citizens. It was approved by the Assembly of Bangladesh on November 4, 1972; it was exercised from December 16, 1972. The constitution stands as the most powerful evidence to state Bangladesh as a unitary, independent and Republic, founded on a struggle for national liberation, and that is how we achieve the People’s Republic of Bangladesh. It lays a strong foundation of nationalism, secularity, democracy and socialism as the essential ethics that stands for the Republic and declares the quest of a society that gives its citizens- the rule of law, fundamental civil rights and independence as well as fairness and evenhandedness, political, economic and social. The Constitution of Bangladesh was written by international personals and other experienced people. However, amendments during socialist one party and military rule in Bangladesh drastically changed the material and moderate democratic character of the constitution. In August, 2005, the Bangladesh High Court approved a pointer finding that states constitutional amendments in military ruling as unlawful and also unconstitutional, so completely invalid...
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...attention will be given to the specific activities of the marketing department, sales group, or advertising function in implementing strategic decisions. We will take the viewpoint of the general manager and the senior marketing executive to address the issues of: ➢ Formulating segmentation and focus strategies ➢ Understanding, attracting and keeping valuable customers ➢ Positioning the business to achieve an advantage over competitors ➢ Identifying and exploiting growth opportunities ➢ Allocating resources across businesses and segments ➢ Managing the channels for gaining access to the served markets, and ➢ Aligning the organization to changing market requirements. The course will use a mix of cases, lecture/discussion, outside speakers, and group projects. This material will be integrated throughout the course with four over-riding themes. First, that successful market strategies deliver superior customer value; second, that successful implementation of these strategies requires a high level of market orientation – a market-driven firm has superior skills in understanding, attracting, and keeping customers; third, that the internet...
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...which many were successful (n.d., Our Past). This left customers with many stores to choose from. Walgreen decided on beating the odds with changing the layout of the store and broadening the merchandise at feasible prices. Unlike the other drug stores Walgreen store was attractive and brightly lit, had wider aisles, and provided pots and pans, which was unheard of as well as products for health and wellness. Walgreens insisted on a wonderful customer experience, himself and his colleague personally greeted each customer. Always thinking of ways to grow a customer base, Walgreen also provided hot food during the cold season. Walgreens competition only served cold items ((n.d., Our Past). Like Walgreen, management today consistently keeps new ideas going to satisfy their growing customer base. Today Walgreens is continuing to provide a well experience for customers. Besides upgrading the physical store, management trains employees on how to provide exceptional customer care. Management continues to provide the right products and solutions in every neighborhood store in America. Upon the stores success, Walgreens has expanded the number of stores incorporating its well experience concepts from 400 at the start of fiscal 2013 to 600 today ((n.d., Our Past). Like the past Walgreens carries products from home care products, to medications. This makes it easy for customers to shop and get everything they need. Doing this expands retail and health...
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...what things were going to be the same across the company and what things could be or needed to be different to support the businesses. There was a balance that we needed to figure out. — Cindy Hartley, Senior VP, Human Resources It was late August 2000. Cindy Hartley, senior vice president of human resources (HR) at Sonoco, a 100-year-old global provider of industrial and consumer packaging and related services, was meeting with five members of her reorganization task force comprising the heads of employee relations and organizational development, the company’s chief labor attorney, and two key divisional HR directors. Looking to cut costs across the company, the company’s newly appointed CEO had asked Hartley to come up with at least two potential new HR structures that would reduce the function’s costs by 20%, or $2.8 million. But there were other equally pressing reasons for the reorganization. Number one was to ensure top-level accountability for talent management and upgrading. The second reason was to provide for a more even distribution of HR talent and support, particularly to the company’s smaller growth divisions. Finally, HR needed to lead the way in supporting the company’s new growth strategy, which often meant working across division lines to market and sell “solutions” to a single large customer. Since her arrival in 1995, Hartley had helped transform Sonoco’s HR organization by...
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...Veronica Cantu Accounting Information Systems Written Assignment –Week 2 Gary Foster, a former vice-president for Citigroup, pleaded guilty to one count of bank fraud in Brooklyn, New York. Foster embezzled 22.9 million from the bank in a period of eight years, between September, 2003 and June, 2011. The fraud was detected after an internal treasury department audit. Foster joined Citigroup in 1999 after graduating from Rutgers University with an accounting degree. He climbed the corporate ladder and became assistant vice-president and later the vice-president. U.S. Attorney Loretta Lynch stated that “the defendant violated his employer’s trust and stole a stunning amount of money over an extended period of time to finance his personal lifestyle.” (Source 1) Foster was educated and did not fit the profile of an average fraud perpetrator. His mother works for a bank also and was able to bail him out on an 800,000 dollar bond after his arrest. He was obviously raised in a well-off family. It is difficult to detect a crime when there are no suspicions and Foster had been an employee for so long. Fortunately for Citigroup, the fraud was detected and the bank was able to collect 16 million that Foster forfeited as part of his plea deal. He had a good position within the company and probably made a six figure salary as an executive. He did not have the financial need and his motivations were purely to steal to afford a lavish lifestyle full of luxuries. Foster owned...
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...years of research and examination of our basic businesses, and launched us on a new way of thinking about and managing those businesses.” Preston was excited about the new direction taking shape at Avon. The past several years had been difficult for the organization. Hostile takeover attempts plagued the firm during the 1980s. Avon sales volume in the United States and international markets showed little or no growth. Profit margins on many products declined due to price discounting by competitors. Turnover rates of sales representatives had increased. The corporate debt was referred to as “staggering” at $1.13 billion or 82.5% of total capital in 1988 (See Appendices A, B, and C). Preston was confident, however, that 1993 would be a year of improvement for the company, both in financial performance and in the progress made “repositioning ourselves as the woman’s company for the Nineties and beyond.” Avon’s research department informed management that corporate problems centered around image and market access. That shaped the agenda of the June, 1992, meeting in Florida: How to protect the firm’s dominant Latin American and Pacific Rim positions against increasingly stiff competition, how to establish a growth track in established markets, and how to pay for it all. Out of the discussions emerged a new vision of the firm, a new marketing orientation, and a new approach to strategic development. This case was prepared by James W. Camerius of Northern...
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...years of research and examination of our basic businesses, and launched us on a new way of thinking about and managing those businesses.” Preston was excited about the new direction taking shape at Avon. The past several years had been difficult for the organization. Hostile takeover attempts plagued the firm during the 1980s. Avon sales volume in the United States and international markets showed little or no growth. Profit margins on many products declined due to price discounting by competitors. Turnover rates of sales representatives had increased. The corporate debt was referred to as “staggering” at $1.13 billion or 82.5% of total capital in 1988 (See Appendices A, B, and C). Preston was confident, however, that 1993 would be a year of improvement for the company, both in financial performance and in the progress made “repositioning ourselves as the woman’s company for the Nineties and beyond.” Avon’s research department informed management that corporate problems centered around image and market access. That shaped the agenda of the June, 1992, meeting in Florida: How to protect the firm’s dominant Latin American and Pacific Rim positions against increasingly stiff competition, how to establish a growth track in established markets, and how to pay for it all. Out of the discussions emerged a new vision of the firm, a new marketing orientation, and a new approach to strategic development. This case was prepared by James W. Camerius of Northern Michigan...
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...MARKETING MANAGEMENT (MKT 750) GROUP ASSIGNMENT: CASE STUDY ON JANMAR COTING INC PREPARED BY: SHAHRADZI BIN RAMLI 2013424636 GROUP: BM700 1CF SUBMITTED TO: SUBMITTED DATE: 7TH OCTOBER 2013 1.0 Case Summary This case is about an organization doing business on paint coatings market served by company in the southwestern United States. The organization has some challenges on how to deploy marketing efforts among the various architectural paint coatings markets served in the southwestern United States. 1. Janmar Coating, Inc. Janmar Coating, Inc. is a privately held organization produces and markets architectural paint under Janmar brand name. In addition to producing a full line of architectural coatings, the company sells paint sundries (brushes, rollers, thinner, etc.) under the Janmar name, even though these item are not manufactured by the company. 2. Architectural painting Industry sources estimated U.S sales of architectural paint coatings and sundries (brushes, rollers, paint removers and thinners, etc) to be 12 billion plus in 2004. Architectural coating are considered to be mature market with long term sales growth projected in the range of 1 to 2 percent per year. Demand for architectural coatings and sundries and sundries reflects the level of house redecorating, maintenance, and repair, as well as sales existing homes, and to a lesser extent new home, commercial, and industrial construction. 2.0 Identify Problem 1. Competitor ...
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...Malik Yomen Estee Lauder Case Study Professor Hackenberg October 17, 2010 Estee Lauder Company was founded by Estee Lauder and her husband Joseph Lauder in 1946. Estee Lauder started the company by selling her first beauty products in beauty salons and hotels and established their first department store account with Saks Fifth Avenue in New York in 1948. Estee Lauder is now one of the world’s leading manufacturers and marketers of quality skin care, makeup, fragrance and hair care products. Estee Lauder is one of the most well known manufacturers and marketers of cosmetic product line companies in the United States and is guided by the original values of quality, delivering outstanding customer service, enhancement of reputation through image, style, prestige, and pursuance of profit, but never at the expense of quality, service, or reputation that Estee Lauder instilled at the beginning. The business strategy and mission of Estee Lauder, in their own words is: “Bringing the best to everyone we touch” through a great business that is committed to uncompromised ethics and integrity. The company is always striving to give its stakeholders the maximum value for their money by continuous improvement and growth in all sectors of the company. The company is primarily managed by the Lauder family members as both the CEO and Chairman of the board are Lauders. It is unclear of the organizational structure of the company, the executive officers...
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...CASE 2 RAMDEV INDUSTRIES LIMITED Suraj Kapoor passed his B.Sc. in 2000 and joined a commercial bank in the clerical cadre. He Serve there for three years. He was not happy with the job prospects and wanted a better deal in life. He quit the job obtained his post-graduate qualification in personnel management, and thereafter/took up a job with a large public sector organization in Pune as a Trainee Officer in the Personnel Department. He was confirmed as a Personnel Officer after the completion of training with the company in 2007. The personnel Department was headed by a Manager. Next in the management hierarchy was one Deputy Manager followed by two Assistant Managers and six officers in the department. They were supported by a battalion of office and clerical staff. Suraj was assigned the task of maintaining certain statutory documents. He was quite enthusiastic and wanted to bring about many improvements. His work, however, hardly provided any scope for originality. The bureaucracy never permitted any change easily. Besides, at his level in the hierarchy, he could not wield much influence on any matter. His salary and perks were, however, quite comparable to those in any other organisation and there was adequate freedom and security of job. Though he was not very happy, he tried to reconcile himself to his job. When Ramdev Industries Limited (RIL), Delhi advertise for the post of "Senior Personnel Officer", he decided to apply for the post. He had reasons to do so in spite...
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...director, Walter Hewlett, who had initiated the proxy fight opposing the merger and who hit' lrpsiPbd in 2003. After the a cquisitio, Fiorina cut approximately 15,000 jobs; meanwhile, she failed to produce the n promised results. One year after the acquisition, H.P.'s share price had lost approximately 2 percent of its value, while IBM and Dell had seen increases in their share prices. H.P.'s revenues also declined more than Fiorina had originally predicted. She was unable to develop and execute a strategy that the board believed would generate a recovery for H.P. (For more details: Krishna G. Palepu, Jay W. HP Chief Hurd quits after sexual harassment claim CNN Money August 6 2010 •1i J1J / View: At H.P., Governance Trumps Gossip," The New York...
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...Chapter 1 Managerial Accounting and the Business Environment Solutions to Questions 1-1 Managerial accounting is concerned with providing information to managers for use within the organization. Financial accounting is concerned with providing information to stockholders, creditors, and others outside of the organization. 1-2 A strategy is a game plan that enables a company to attract customers by distinguishing itself from competitors. The focal point of a company’s strategy should be its target customers. 1-3 Customer value propositions fall into three broad categories—customer intimacy, operational excellence, and product leadership. A company with a customer intimacy strategy attempts to better understand and respond to its customers’ individual needs than its competitors. A company that adopts an operational excellence strategy attempts to deliver products faster, more conveniently, and at a lower price than its competitors. A company that has a product leadership strategy attempts to offer higher quality products than its competitors. 1-4 Managers carry out three major activities in an organization: planning, directing and motivating, and controlling. Planning involves establishing a basic strategy, selecting a course of action, and specifying how the action will be implemented. Directing and motivating involves mobilizing people to carry out plans and run routine operations. Controlling involves ensuring that the plan is actually carried out and is appropriately...
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