...Inhaltsverzeichnis Executive Summary and methodology 3 TASK 1 3 1. PESTLE ANALYSIS 3 1.1.2 LEGA INFLUENCES 4 1.1.3 ECOLOGICAL INFLUENCES 5 1.1.4 POLITICAL INFLUENCES 6 1.1.5 ECONOMICAL AND FINANCIAL INFLUENCES 7 1.1.6 SOCIAL-CULTURAL INFLUENCES 8 1.1.7 TECHNOLOGICAL INFLUENCES 9 TASK 2 10 PORTER’S FIVE FORCES 10 1.1.8 THREAT OF NEW ENTRANTS 11 1.1.9 DEGREE OF RIVALRY 12 1.1.10 THREAT OF SUBSITUTES 12 1.1.11 BARGAINING POWER OF BUYERS 13 1.1.12 BARGAINING POWER OF SUPPLIERS 14 SWOT Analysis 14 RECOMMENDED STRATEGIES 16 Conclusion 16 APPENDIX 17 References 18 Executive Summary and methodology The goal of this report is to give a brief overview of the primary external influences on McDonalds in the fast food industry of Germany by using the PESTEL framework (refer to Appendix 1 for Corporate Profile). In the second part of the report, the reader is instructed about the changing competitive environment based on the theoretical framework of Porter’s five forces modell and the SWOT analysis of McDonald’s Germany. The analysis demonstrates the influences on the company’s policies and the effectiveness of the organization’s response. This is followed by recommendations on how to improve the current situation and give an overview of McDondals alternative strategy approach to increase their market share as well their profitability. TASK 1 1. PESTLE ANALYSIS According to the PESTLE analysis, an understanding of the environment – macro...
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...Year of establishment and very brief history Heineken International is a Dutch brewing company, founded in 1864 by Gerard Adriaan Heineken in Amsterdam. It owns over 190 breweries in more than 70 countries and employs approximately 85,000 people. Cruzcampo, Tiger Beer, Żywiec, Starobrno, Zagorka, Birra Moretti, Ochota, Murphy’s, Star and Heineken Pilsener are some of it’s well known brews all over the world. Milestones of Heineken history; 1864 Gerard Adriaan Heineken buys the Haystack brewery on February 15th 1873 On January 11, HEINEKEN’s Bierbrouwerij Maatschappij N.V (HBM) is established. 1889 HEINEKEN is honored with the "Diplome de Grand Prix" at the World’s Fair in Paris 1900 HEINEKEN imports first beer into Africa. 1932 HEINEKEN co-founds Malayan Breweries and starts to brew Tiger for the first time 1933 After 13 years of prohibition, Heineken® sets foot on American soil 1937 HEINEKEN’s Nederlandsch-Indische Bierbrouwerij Maatschappij, Multi Bintang, begins operation 1939 HEINEKEN is listed on the Dutch stock exchange 1946 HEINEKEN enters Nigeria 1968 HEINEKEN acquires Amstel, its major rival in The Netherlands 1974 HEINEKEN acquires a majority stake in the Dreher Group 1975 A new Dutch brewery opens in Zoeterwoude, the largest modern brewery in all Europe at the time. 1991 The former Amsterdam brewery on the Stadhouderskade is converted to a Heineken museum which was renamed Heineken Experience in 2001. 2003-20010 HEINEKEN acquires Brau Union...
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...Executive summary This report has three main parts. Firstly, I describe the different users (Stakeholders) of Finance statements and their needs and assess the implications for users of financial statement. Then, I explain the legal and regulatory influences on financial statements preparation like Companies Acts. After that, I describe how different policies are dealt with by accunting and reporting standard including FRS, IASB, SSAP, GAAP and ASB). Furthermore, I calculate accounting ratio consisting of Solvency, Profitability, Capital Gearing, Dividend Yield, Assets to assess the performance and position of Vinamilk and then prepare a report incorporating and interpreting accounting ratio, compare against the previous year, regional and also local competitors. This report provides an analysis and evaluation of the current and prospective profitability, liquidity and financial stability of Vinamilk Corp. Methods of analysis include ratios such as Debt, Current and Quick ratios, etc. Results of data analysed show that all ratios are below industry averages. In particular, comparative performance is a little bit downfalls in the areas of profit margins, liquidity, credit control, and inventory management. The report finds the prospects of the company in its current position are not positive. The major areas of weakness require further investigation and remedial action by management. Recommendations include: • improving the average collection period...
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...Published by The University of North Carolina’s TECHNOLOG DEVELOPMENT OGY SMALL BUSINESS AND TECHNOLOGY DEVELOPMENT CENTER Star t-Up Resource Guide Starting a business in North Carolina Get your free download of this publication at www.sbtdc.org/pdf/startup.pdf Publication Data © 2009 by the University of North Carolina’s Small Business and Technology Development Center 5 West Hargett Street, Suite 600 Raleigh, North Carolina 27601-1348 Phone 919/715-7272 or 800/258-0862 (in NC only) info@sbtdc.org All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form and by any means—electronic, mechanical, photocopying, recording, or otherwise—without the prior written permission of the publisher. Revised edition September 2009 This material is based on work supported by the US Small Business Administration (SBA). Any opinions, findings, conclusions, or recommendations expressed are those of the author(s) and do not necessarily reflect the views of the SBA. Contents Table of Contents .......................................................................1 Business Start-Up Planning Chart ....................................................................... 1 Yourself Potential ...................................................3 Assess Yourself as a Potential Business Owner ................................................... 3 Personal characteristics ............................
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...Unit 6: Financial Reporting Banking Academy, Hanoi BTEC HND in Business (Finance) Prepared by: Hoang Thai Duong, Sunshine, F04-039 Submission Date: January 10th, Table of Contents Table of Contents Executive summary 6 Introduction 7 1.1. Describe the different users of financial statements and their needs 8 1.2. Explain the legal and regulatory influences on financial statements preparation like Companies Act etc. 10 1.4. How different laws/regulations are dealt with by accounting and reporting standards 12 1.3. Assess the implications for users of financial statements 16 4.1. Calculate accounting ratios to assess the performance and position of Vinamilk 18 4.1.1. Profitability Ratios 18 4.1.2. Liquidity Ratios 18 4.1.3. Gearing Ratios 20 4.1.4. Investment Ratios 21 Report 22 Conclusions 24 Reference 25 Executive summary This report has three main parts. Firstly, I describe the different users (Stakeholders) of Finance statements and their needs and assess the implications for users of financial statement. Then, I explain the legal and regulatory influences on financial statements preparation like Companies Acts. After that, I describe how different policies are dealt with by accunting and reporting standard including FRS, IASB, SSAP, GAAP and ASB). Furthermore, I calculate accounting ratio consisting of Solvency, Profitability, Capital Gearing, Dividend Yield, Assets to assess the performance and position of Vinamilk...
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...1.0 INTRODUCTION TO LOCAL GOVERMENT IN MALAYSIA Local government is the grass-root in the government hierarchy of Malaysia. There are three branches of government in Malaysia, namely Federal, State and Local. The position of local government in Malaysia is stated in Federal Constitution. By virtue of items 4 and 5 of Ninth Schedule of Federal Constitution, local government outside the Federal Territories of Kuala Lumpur, Labuan and Putrajaya (latest) is a subject under the State List. All local authorities outside the Federal Territories directly under the exclusive jurisdiction of States Government. This mean local State Government have wide powers to control the local authorities and to ensure their effectiveness and efficient. 1.1 Definitions Local government can be defined as follows: Local Government is subsystem operating within or among a number of other subsystems. Higher government gave its one body handled on local issues that represent the power whether from federal government or state government, which has limited autonomy in terms of financial and administration, have power to sue and sued by others and have legal property1 Ministry of Housing and Local Government Local Government is infra. Sovereign, Geographic Sub-Division of a Sovereign nation or Quasi Sovereign Nation, exercising the power of jurisdiction in a particular area.2 Dilly M Hill 1 Government of Malaysia, 1970. Report of the Royal Commission of Inquiry to Investigate into the Working of Local...
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...© 2009 Institute of International and European Affairs. All rights reserved. This Publication may be reproduced in full or in part if accompanied with the following citation: Keatinge, Patrick & Tonra, Ben, European Security and Defence Policy and the Lisbon Treaty, Institute of International and European Affairs, Dublin, Ireland, July 2009. As an independent forum, the Institute does not express opinions of its own. The views expressed in its publications are solely the responsibility of the authors. ISBN: 978-1-907079-04-7 EAN: 9781907079047 About the authors Patrick Keatinge is Emeritus Associate Professor of Political Science at Trinity College Dublin and Chairperson of the IIEA working group on ESDP. Ben Tonra is Jean Monnet Professor of European Foreign, Security and Defence Policy at the UCD College of Human Sciences and Project Leader of the IIEA working group on ESDP. Cover photograph © Aidan Crawley, Defence Forces, May 2008 Graphic design, type and layout by Brian Martin European Security and Defence Policy and The Lisbon Treaty © Institute of International and European Affairs 2009 Foreword This briefing paper is another brilliant contribution to the Institute’s background work on issues arising out of the Lisbon Treaty by Professors Ben Tonra and Patrick Keatinge. It describes the reality of European Security and Defence Policy (ESDP), as it has developed over the past six years and explains each of the relevant provisions in the Lisbon Treaty. It puts...
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...PARIS GRADUATE SCHOOL OF MANAGEMENTINTERNATIONAL EXECUTIVE MASTER OF BUSINESS ADMINISTRATIONHUMAN RESOURCE MANAGEMENT32ND BATCH Take Home ExaminationsMARKETINGAFORMALE, SIMON STANLEYWA 14017Submission Date: OCTOBER, 2014mENTOR: cedric B. DORKENOO | QUESTION 1 1. (A) THE TASK OF A MARKETING MANAGER IS TO CREATE AND MAINTAIN THE DESIRED LEVEL OF DEMAND - EXPLAIN WHICH MARKETING TASKS ARE PERFORMED BY THE MARKETING MANAGER TO MANAGE THE DEMAND. ANSWER INTRODUCTION Globalization has led firms to market beyond the borders of their home countries, making international marketing highly significant and an integral part of a firm's marketing strategy. MARKETING MANAGEMENT Marketing is the process of planning and executing the conception, pricing, promotion, and distribution of ideas, goods, and services to create exchanges that satisfy individual and organizational objectives. Marketing management is a business discipline which focuses on the practical application of marketing techniques and the management of a firm's marketing resources and activities. Marketing managers are often responsible for influencing the level, timing, and composition of customer demand accepted definition of the term. In part, this is because the role of a marketing manager can vary significantly based on a business's size, corporate culture, and industry context. For example, in a large consumer products company, the marketing manager may act as the overall general manager of his or her assigned...
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...Part 1 PA R T The Strategic Human Resource Management Model A human resource department helps organizations and their employees attain their goals. But it faces many challenges along the way. This chapter explores some of these challenges and outlines a strategic human resource management model upon which the rest of this book builds. The Strategic Human Resource Management Model Environmental Analysis Organizational Mission and Goals Analysis Analysis of Organizational Strengths and Culture Analysis of Organizational Strategies Choice and Implementation of Human Resource Strategies Planning Human Resources Attracting Human Resources Human Resource Tactical Plans Placing, Developing, and Evaluating Human Resources Maintaining High Performance Motivating and Rewarding Human Resources Human Resource Systems and Procedures Review and Evaluation of Human Resource Strategies CHAPTER ONE Strategic Importance of Human Resource Management The successful 21st-century organization will not take the loyalty of talented people for granted. It will constantly try to recruit and keep them. … The mutual commitment of an employer and an employee will be one of the most important factors for a 21st-century organization. Subhir Chowdhury1 One CHAPTER OBJECTIVES After studying this chapter, you should be able to: • List challenges facing Canadian organizations in the context of managing their workforce. • Discuss the objectives of human resource...
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...Part 1 PA R T The Strategic Human Resource Management Model A human resource department helps organizations and their employees attain their goals. But it faces many challenges along the way. This chapter explores some of these challenges and outlines a strategic human resource management model upon which the rest of this book builds. The Strategic Human Resource Management Model Environmental Analysis Organizational Mission and Goals Analysis Analysis of Organizational Strengths and Culture Analysis of Organizational Strategies Choice and Implementation of Human Resource Strategies Planning Human Resources Attracting Human Resources Human Resource Tactical Plans Placing, Developing, and Evaluating Human Resources Maintaining High Performance Motivating and Rewarding Human Resources Human Resource Systems and Procedures Review and Evaluation of Human Resource Strategies CHAPTER ONE Strategic Importance of Human Resource Management The successful 21st-century organization will not take the loyalty of talented people for granted. It will constantly try to recruit and keep them. … The mutual commitment of an employer and an employee will be one of the most important factors for a 21st-century organization. Subhir Chowdhury1 One CHAPTER OBJECTIVES After studying this chapter, you should be able to: • List challenges facing Canadian organizations in the context of managing their workforce. • Discuss the objectives of human resource...
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...Indonesia’s Fuel Subsidies: Action plan for reform David Braithwaite Alexander Chandra Prasetyaning Diah R. L. Ami Indriyanto Kerryn Lang Lucky Lontoh Nataliawati Siahaan Damon Vis-Dunbar Bobby A. Wattimena Unggung Widhiantoro Peter Wooders NE SI A N I N S TI TU T E F OR E N E RG IN DO I I EE FO U N D AT I O N C O NOM I YE CS March 2012 www.iisd.org/gsi © 2012 The International Institute for Sustainable Development © 2012 The International Institute for Sustainable Development Published by the International Institute for Sustainable Development. About IISD The International Institute for Sustainable Development (IISD) contributes to sustainable development by advancing policy recommendations on international trade and investment, economic policy, climate change and energy, and management of natural and social capital, as well as the enabling role of communication technologies in these areas. We report on international negotiations and disseminate knowledge gained through collaborative projects, resulting in more rigorous research, capacity building in developing countries, better networks spanning the North and the South, and better global connections among researchers, practitioners, citizens and policy-makers. IISD’s vision is better living for all—sustainably; its mission is to champion innovation, enabling societies to live sustainably. IISD is registered as a charitable organization in Canada and has 501(c)(3) status in the United...
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...AMSS Applications Season 2004\05 Introduction 4 1.1 Objective 5 1.2 Concepts 5 1.2.1 CNS-ATM 6 1.2.2 RNAV 7 1.2.3 Free Flight 8 1.2.4 Gate to Gate 9 2 GNSS 10 2.1 Global position constellation 14 2.1.1 Global Position System (GPS) 14 2.1.2 GLONASS 17 2.1.3 Galileo 18 2.2 SBAS 21 2.2.1 WAAS 22 2.2.2 EGNOS 23 2.2.3 MTSAS 25 2.3 GBAS 26 2.3.1 DGPS 26 2.3.1.1 LAAS 28 2.3.2 RTK 28 2.3.3 GRAS 29 2.3.4 VDL 29 2.3.4.1 VDL Mode 1 30 2.3.4.2 VDL Mode -2 30 2.3.4.3 VDL Mode 3 30 2.3.4.4 VDL Mode 4 31 2.4 ABAS 31 2.4.1 RAIM 32 2.4.1.1 RAIM (FD) 32 2.4.1.2 RAIM (FDE) 33 2.4.2 AAIM 33 3 Communication Systems 34 3.1 INMARSAT 34 3.2 INTELSAT y EUTELSAT 37 3.3 IRIDIUM 39 4 New technologies and developing projects 41 4.1 VSAT 41 4.2 SDLS 44 4.3 MASSAO y Aerofleet projects 45 4.4 OPTIMAL project 48 5 Conclussions 50 5.1 Role in CNS/ATM 50 5.2 Gate to gate? 53 5.3 New system beyond 2020 56 5.4 Comparison with the current ATM system 59 6 Acronyms 61 7 Bibliography 64 7.1 webpages 64 7.2 documents (all of them are in internet) 66 8 Appendix 68 8.1 Techniques of modulation 68 8.2 Standards and recommended practices in annexes 1,6 and 11 68 8.3 Data link services defined by ICAO 72 Introduction All forms of aviation need reliable communications, navigation and surveillance systems to...
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...2011 ANNUAL REPORT notice of annual meeting of stockholders and proxy statement Corporate Profile AutoZone is the leading retailer and a leading distributor of automotive replacement parts and accessories in the United States. The Company also operates stores in Puerto Rico and Mexico. 1 52 155 23 53 40 67 478 38 104 84 181 157 119 67 62 59 79 85 547 112 98 180 14 221 144 26 101 6 45 233 121 70 13 129 20 37 71 15 69 1 34 19 5 2 6 1 30 233 Each store carries an extensive product line for cars, sport utility vehicles, vans and light trucks, including new and remanufactured automotive hard parts, maintenance items, accessories, and non-automotive products. Many stores also have a commercial sales program that provides commercial credit and prompt delivery of parts and other products to local, regional and national repair garages, dealers, service stations, and public sector accounts. AutoZone also sells the ALLDATA brand of diagnostic and repair software through www.alldata.com. Additionally, we sell automotive hard parts, maintenance items, accessories, non-automotive products and subscriptions to ALLDATAdiy product through www.autozone.com, and our commercial customers can make purchases through www.autozonepro.com. AutoZone does not derive revenue from automotive repair or installation. 279 27 4,534 stores in 48 states in the United States, the District of Columbia and Puerto Rico 279 stores in 31 Mexican states and the Federal District. Selected...
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...course contains the study materials for the Certificate Examination in InvestmentLinked Life Insurance. The book may look ominously thick but please bear in mind that the market out there, both, the product producers and clients market has undergone tremendous changes in the last 15 years. The sudden deluge of information found here as compared to the earlier version is to provide a slightly higher level of understanding amongst agents, so that they can be better prepared when facing a client. The objective of this course is to provide basic fundamental knowledge of how investment-linked life insurance works and how to market it to the public. This course also introduces the agent to the world of Investment-Li n k e d L i f e Insurance sales and it is also hoped that the agents will not stop with this course but empower themselves with higher qualifications in the coming future. The Chapters in this course are designed in such a way, that a new person will get a clear picture of what Investment-Linked Life Insurance is all about and also sets a template for them to follow to a higher level in the future. It is hoped that the agents will utilise this course effectively and carry out their sales activities with stronger conviction and heightened confidence. CERTIFICATE EXAMINATION IN INVESTMENT-LINKED LIFE INSURANCE CEILLI CERTIFICATE EXAMINATION IN INVESTMENT-LINKED LIFE INSURANCE 1st Edition 1998 (First published by The Malaysian Insurance Institute) 2nd Edition 1999...
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...Advanced Network Technology June 1993 OTA-BP-TCT-101 NTIS order #PB93-203735 Recommended Citation: U.S. Congress, Office of Technology Assessment, Advanced Network Technology--Background Paper, OTA-BP-TCT-1O1 (Washington, DC: U.S. Government printing Office, June 1993). For sale by the U.S. Government Printing Office Supcl IIIILWIICIII (If [k)c ulllLlll\. \lAll stop $s01’, \$ Allllg((u. [)(’ 2(141? () ~?x ISBN 0-16 -041805-4 -— . . Foreword omputer networks are having dramatic impacts on our lives. What were once esoteric tools used only by scientists and engineers are becoming more widely used in schools, libraries, and businesses. At the same time, researchers are working to develop even more capable networks that promise to change fundamentally the way we communicate. This background paper analyzes technologies for tomorrow’s information superhighways. Advanced networks will first be used to support scientists in their work, linking researchers to supercomputers, databases, and scientific instruments. As the new networks are deployed more widely, they will be used by a broader range of users for business, entertainment, health care, and education applications. The background paper also describes six test networks that are being funded as part of the High Performance Computing and Communications Program. These test networks are a collaboration of government, industry, and academia, and allow researchers to try new approaches to network design and to attack a variety...
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