...Introduction to Oracle9i: SQL Instructor Guide • Volume 1 40049GC11 Production 1.1 October 2001 D33993 Authors Copyright © Oracle Corporation, 2000, 2001. All rights reserved. Nancy Greenberg Priya Nathan This documentation contains proprietary information of Oracle Corporation. It is provided under a license agreement containing restrictions on use and disclosure and is also protected by copyright law. Reverse engineering of the software is prohibited. If this documentation is delivered to a U.S. Government Agency of the Department of Defense, then it is delivered with Restricted Rights and the following legend is applicable: Technical Contributors and Reviewers Josephine Turner Martin Alvarez Anna Atkinson Don Bates Marco Berbeek Andrew Brannigan Restricted Rights Legend Use, duplication or disclosure by the Government is subject to restrictions for commercial computer software and shall be deemed to be Restricted Rights software under Federal law, as set forth in subparagraph (c)(1)(ii) of DFARS 252.227-7013, Rights in Technical Data and Computer Software (October 1988). This material or any portion of it may not be copied in any form or by any means without the express prior written permission of Oracle Corporation. Any other copying is a violation of copyright law and may result in civil and/or criminal penalties. Laszlo Czinkoczki Michael Gerlach Sharon Gray Rosita Hanoman Mozhe Jalali Sarah Jones Charbel Khouri ...
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...Introduction to Oracle9i: SQL Instructor Guide • Volume 1 40049GC11 Production 1.1 October 2001 D33993 Authors Nancy Greenberg Priya Nathan Copyright © Oracle Corporation, 2000, 2001. All rights reserved. This documentation contains proprietary information of Oracle Corporation. It is provided under a license agreement containing restrictions on use and disclosure and is also protected by copyright law. Reverse engineering of the software is prohibited. If this documentation is delivered to a U.S. Government Agency of the Department of Defense, then it is delivered with Restricted Rights and the following legend is applicable: Restricted Rights Legend Use, duplication or disclosure by the Government is subject to restrictions for commercial computer software and shall be deemed to be Restricted Rights software under Federal law, as set forth in subparagraph (c)(1)(ii) of DFARS 252.227-7013, Rights in Technical Data and Computer Software (October 1988). This material or any portion of it may not be copied in any form or by any means without the express prior written permission of Oracle Corporation. Any other copying is a violation of copyright law and may result in civil and/or criminal penalties. If this documentation is delivered to a U.S. Government Agency not within the Department of Defense, then it is delivered with “Restricted Rights,” as defined in FAR 52.227-14, Rights in Data-General, including Alternate III (June 1987). The information in this document...
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...The main objective of this rule (sales goods act, 1957) Not everyone who agrees to buy or sell goods is fortunate enough to find that the transaction turns out to be good. Those who are dissapointed by the transaction may seek the help of law. This law is known as Sales of goods Act. Sale of Goods is one of very old mercantile law. The objective of learning this topic is to cover up the main types of contracts commonly entered into by everybody. We as a consumer should know the important of learning basic principles relating in the Sale of Goods Act in Malaysia because only law can make us satisfied on sale or buy goods. The Sale of Goods legislation is aimed to offer protection to the consumer and the main purpose of a contract involving goods is the transfer of ownership. Sale of Goods Act 1957 were applied in Malaysia except in the states of Penang, Malacca, Sabah and Sarawak. Section 1 of the Sale of Goods Act 1957 provides that the Act shall have effect within the Malay States only. The position in Penang, Malacca, Sabah and Sarawak is governed by the English Sale of Goods Act 1983 . The Sale of Goods Act is complimentary to Contract Act. Basic provisions of Contract Act apply to contract of Sale of Goods also. Basic requirements of contract i.e. offer and acceptance, legally enforceable agreement, mutual consent, parties competent to contract, free consent, lawful object, consideration etc. apply to contract of Sale of Goods also. TermPaperWarehouse.com - Free Term...
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...2 CHAPTER 2.1 2.2 2.3 Decision Making and Business Processes Why Do I Need To Know This LEARNING OUTCOMES Explain the difference between transactional data and analytical information, and between OLTP and OLAP. Define TPS, DSS, and EIS, and explain how organizations use these types of information systems to make decisions. Understand what AI is and the four types of artificial intelligence systems used by organizations today. Describe how AI differs from TPS, DSS, and EIS. Describe the importance of business process improvement, business process reengineering, business process modelling, and business process management to an organization and how information systems can help in these areas. This chapter describes various types of business information systems found across the enterprise used to run basic business processes and used to facilitate sound and proper decision making. Using information systems to improve decision making and re-engineer business processes can significantly help organizations become more efficient and effective. ? 2.4 2.5 As a business student, you can gain valuable insight into an organization by understanding the types of information systems that exist in and across enterprises. When you understand how to use these systems to improve business processes and decision making, you can vastly improve organizational performance. After reading this chapter, you should have gained an appreciation of the various kinds of information systems employed...
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...FIN 4414 Financial Management Course Syllabus Spring 2010 Term INSTRUCTOR: Dr. T. Craig Tapley Graham-Buffett Master Lecturer of Finance Section: Section: Room: 2109 – Monday and Wednesday, Periods 3-4 (9:35 a.m. – 11:30 a.m.) 7111 – Monday and Wednesday, Periods 5-6 (11:45 a.m. – 1:40 p.m.) 112 Matherly Hall Office Hours: Wednesday (2:00 p.m. - 3:00 p.m.) Thursday (1:00 p.m. - 2:30 p.m.) CONTACT INFORMATION: Office: Phone: Fax: E-Mail: 329 David Stuzin Hall (352) 392-6654 (352) 392-5237 ctapley@ufl.edu http://vista.courses.ufl.edu/ Class Webpage: COURSE MATERIALS: TEXTBOOK 1. Financial Management: Theory and Practice (12th Edition), Eugene F. Brigham and Michael C. Ehrhardt, Thompson/South-Western, 2008, ISBN: 0-324-42269-5. The official textbook for the class will be an excellent reference book as you start your career, as you may easily find that there will be times, on the job, when you need to reference prior material, or formulas, covered in your corporate finance classes at UF. However, books have become somewhat expensive, so you may, instead, purchase the 11th or 10th Edition of the book, typically at a cheaper price, through various online booksellers. However, there are minor differences between the 10th, 11th, and 12th editions; mainly in the order of the chapter. These differences should not impact your ability to perform well in this class, but you may need to map the chapters in the 10th or 11th Edition to those assigned in the 12th Edition. This is...
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...Auditing Cases instructor resource Manual f our th e d itio n Mark S. Beasley Frank A. Buckless Steven M. Glover Douglas F. Prawitt do not coPy or redistribute Prentice hall Upper Saddle River, New Jersey ta b l e s e ct ion o f co n t e n t s 1 2 client acceptance . . . . . . . . . . . . . . . . . . . . . . . . . . . S o l u tionS inc lu de d in t h iS Section 1.1 Ocean Manufacturing, Inc. 3 The New Client Acceptance Decision s e ct ion Understanding the Client’s Business and assessing risk . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 S o l u tionS inc lu de d in t h iS Section 2.1 Your1040Return.com Evaluating eBusiness Revenue Recognition, Information Privacy, and Electronic Evidence Issues . . . . . . . . . . . . . . . . . . . . . . . . . . 25 2.2 2.3 2.4 Dell Computer Corporation Evaluation of Client Business Risk Flash Technologies, Inc. Asher Farms Inc. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39 Risk Analysis and Resolution of Client Issues . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49 Understanding of Client’s Business Environment s e ct ion 3 Professional and ethical issues . . . . . . . . . . . . . . . . . . . . . . . 59 S o l u tio nS inc lu de d in t h iS Section 3.1 3.2 3.3 3.4 3.5 A Day in the Life of Brent Dorsey Staff Auditor Professional Pressures Nathan Johnson’s Rental Car Reimbursement Solving Ethical Dilemmas–Should...
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...Starbucks’ Strategy and Internal Initiatives to Return to Profitable Growth Arthur A. Thompson The University of Alabama ince its founding in 1987 as a modest nine-store operation in Seattle, Washington, Starbucks had become the world’s premier roaster and retailer of specialty coffees, with 8,812 company-owned stores and 7,852 licensed stores in more than 50 countries as of April 2010 and annual sales of about $10 billion. But the company’s 2008–2009 fiscal years were challenging. Sales at company-owned Starbucks stores open 13 months or longer declined an average of 3 percent in 2008 and another 5 percent in 2009. Company-wide revenues declined from $10.4 billion in fiscal year 2008 to $9.8 billion in fiscal year 2009. During fiscal 2009, Starbucks closed 800 underperforming company-operated stores in the United States and an additional 100 stores in other countries, restructured its entire operations in Australia (including the closure of 61 stores), and reduced the number of planned new store openings by more than 200. Starbucks’ global workforce was trimmed by about 6,700 employees. The company’s cost-reduction and laborefficiency initiatives resulted in savings of about $580 million. Exhibit 1 shows the performance of Starbucks’ company-operated retail stores for the most recent five fiscal years. In his November 2009 letter to company shareholders, Howard Schultz, Starbucks’ founder, chairman of the board, and chief executive officer, said: Two years ago, I expressed...
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...Ch 3 Strategy 06.08.02 version 2.doc 06.08.02 Chapter 3. Strategy1 By Marylynn Placet and Kristi M. Branch The word “strategy” has been in use since Sun Tzu wrote the Art of War in the fourth century B.C. (Sun Tzu 1971). Sun Tzu wrote, of course, about military strategy. The literature on corporate strategy, which emerged in the 1950s and 1960s (Chandler 1962; Ansoff 1965; Learned et al. 1965) is vast and continues to grow at an astonishing rate. Strategic management – the way in which a firm identifies its strategic direction and aligns its operational processes to its strategy – has become an academic discipline in its own right, like marketing and finance (Mintzberg et al. 1998:18; Rumelt et al. 1994:15). In essence, strategy has to do with understanding where an organization will go in the future and how it will get there. Most academicians and corporate managers believe strategy affects the overall welfare of the corporation, and strategy making is an important activity, though a few believe firms are better off without a strategy (see Inkpen and Choudhury 1995). Many who believe strategy is important, however, find fault with the ability of formalized strategic planning processes to deal adequately with the pace of change facing organizations in today’s environment. The disruptive changes created by revolutionary technologies (including communication and information processing technologies), globalization, and new business methods can turn an organization’s...
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...prices in affected problems (e.g. the price of a gallon of gasoline) plus and minus 50 percent and ask students to determine whether this range of prices changes the recommendation in the problem. This should make for stimulating inclass discussion of the results. 2-1 The total mileage driven would have to be specified (assumed) in addition to the variable cost of fuel per unit (e.g. $ per gallon). Also, the fixed cost of both engine blocks would need to be assumed. The efficiency of the traditional engine and the composite engine would also need to be specified 24 © 2015 Pearson Education, Inc., Upper Saddle River, NJ. All rights reserved. This publication is protected by Copyright and written permission should be obtained from the publisher prior to any prohibited reproduction, storage in a retrieval system, or transmission in any form or by any means, electronic, mechanical, photocopying, recording, or likewise. For information regarding permission(s), write to: Rights and Permissions Department, Pearson Education, Inc., Upper Saddle River, NJ 07458. 2-2 Fixed Raw Materials Direct Labor Supplies Utilities* Property Taxes Administrative Salaries Payroll Taxes Insurance-Building and Equipment Clerical Salaries Sales Commissions Rent Interest on Borrowed Money * X X X X X X Variable X X X X X X X X Classification is situation dependent 25 © 2015 Pearson Education, Inc., Upper Saddle River, NJ. All rights reserved...
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...SAGE COURSE COMPANIONS K N O W L E D G E A N D S K I L L S for S U C C E S S Operations Management Andrew Greasley © Andrew Greasley 2008 First published 2008 Apart from any fair dealing for the purposes of research or private study, or criticism or review, as permitted under the Copyright, Designs and Patents Act, 1988, this publication may be reproduced, stored or transmitted in any form, or by any means, only with the prior permission in writing of the publishers, or in the case of reprographic reproduction, in accordance with the terms of licences issued by the Copyright Licensing Agency. Enquiries concerning reproduction outside those terms should be sent to the publishers. SAGE Publications Ltd 1 Oliver’s Yard 55 City Road London EC1Y 1SP SAGE Publications Inc. 2455 Teller Road Thousand Oaks, California 91320 SAGE Publications India Pvt Ltd B 1/I 1 Mohan Cooperative Industrial Area Mathura Road, New Delhi 110 044 India SAGE Publications Asia-Pacific Pte Ltd 33 Pekin Street #02-01 Far East Square Singapore 048763 Library of Congress Control Number: 2006939578 British Library Cataloguing in Publication data A catalogue record for this book is available from the British Library ISBN 978-1-4129-1882-4 ISBN 978-1-4129-1883-1 (pbk) Typeset by C&M Digitals (P) Ltd, Chennai, India Printed in Great Britain by The Cromwell Press, Trowbridge, Wiltshire Printed on paper from sustainable resources contents Part One Part Two 2.1 2.2 2.3 2.4 2.5 2.6 2.7 2.8 2.9 2.10...
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...A N N U A L REPORT 2015 Financial Highlights As of or for the year ended December 31, (in millions, except per share, ratio data and headcount) Reported basis1 Total net revenue Total noninterest expense Pre-provision profit Provision for credit losses Net income Per common share data Net income per share: Basic Diluted Cash dividends declared Book value Tangible book value2 2015 $ $ $ Selected ratios Return on common equity Return on tangible common equity2 Common equity Tier 1 (“CET1”) capital ratio3 Tier 1 capital ratio3 Total capital ratio3 Selected balance sheet data (period-end) Loans Total assets Deposits Total stockholders’ equity Headcount 93,543 59,014 34,529 3,827 24,442 6.05 6.00 1.72 60.46 48.13 2014 $ $ $ 95,112 61,274 33,838 3,139 21,745 5.33 5.29 1.58 56.98 44.60 11% 13 11.6 13.3 14.7 $ 837,299 2,351,698 1,279,715 247,573 234,598 10% 13 10.2 11.4 12.7 $ 757,336 2,572,274 1,363,427 231,727 241,359 Note: 2014 has been revised to reflect the adoption of new accounting guidance related to debt issuance costs and investments in affordable housing projects. For additional information, see Accounting and Reporting Developments and Note 1 on pages 170 and 183, respectively. 1 Results are presented in accordance with accounting principles generally accepted in the United States of America (U.S. GAAP), except where otherwise noted. 2 Non-GAAP financial measure. For further discussion, see “Explanation and Reconciliation of the Firm’s Use Of Non-GAAP ...
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...Connecting customers to opportunities for 150 years HSBC Holdings plc Strategic Report 2014 Overview 1 1 2 3 4 7 t Who we are Our purpose Cautionary statement regarding forward-looking statements Highlights Group Chairman’s Statement Group Chief Executive’s Review Strategic objectives 9 Value creation and long-term sustainability 10 HSBC Values 11 Our strategy Business model 12 Market presence 13 Organisation 15 Governance 16 Global businesses 18 Employees 21 Risk overview Strategic priorities 26 Grow the business and dividends 26 Implement Global Standards 28 Streamline processes and procedures Outcomes 28 Financial performance 34 Remuneration 36 Sustainability Directors 40 Directors Supplementary information 42 Status of the Strategic Report 2014 42 Copies of the Annual Report and Accounts 2014 42 Shareholder enquiries and communications 43 Report of the auditor The Strategic Report 2014 forms part of the Annual Report and Accounts 2014 for HSBC Holdings plc and is not the Group’s statutory accounts. It does not contain the Report of the Directors and it does not contain sufficient information to allow as full an understanding of the results and state of affairs of the Group and of its policies and arrangements concerning Directors’ remuneration as would be provided by the full Annual Report and Accounts 2014. Additional information, including commentary on 2013 compared with 2012, may be found in the...
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...OUR GROUP 02 GRO UP M A N A GE ME N T R E P OR T 02.1 02.2 02.3 02.4 02.5 02.6 02.7 02.8 02.9 02.10 adidas Group Worldwide 66 Major Sporting Events 2014 67 Group Strategy 68 Global Sales Strategy 72 Global Brands Strategy 77 Other Businesses Strategy 86 Global Operations 94 Research and Development 99 Employees105 Sustainability111 G R O U P M A N A G E M E N T R E P O R T: This report contains the Group Management Report of the adidas Group, comprising adidas AG and its consolidated subsidiaries, and the Management Report of adidas AG. 1 Group Management Report – Our Group adidas Group Worldwide / 02.1 / adidas Group Worldwide Percentage of Group sales 26 23 Western Europe North America 8 3 1 4 2 13 6 12 Greater China 7 10 European Emerging Markets 5 9 20 13 66 11 15 Latin America Other Asian Markets 1 adidas North America, Portland/Oregon, USA 6 adidas International Trading, Amsterdam, Netherlands 2 TaylorMade-adidas Golf Headquarters, Carlsbad/California, USA 7 adidas Group Headquarters, Herzogenaurach, Germany 3 Reebok-CCM Hockey Headquarters, Montreal/Quebec, Canada 8 adidas Group Russia, Moscow, Russia 9 4 Reebok International Headquarters, The Rockport Company Headquarters, Canton/Massachusetts, USA adidas Global Sourcing, Hong Kong, China ...
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...accounting fraud and auditor legal liability c a S eS inc lu de d in t hiS Se ction 4 89 99 4.1 Enron Corporation and Andersen, LLP Analyzing the Fall of Two Giants . . . . . . . . . . . 4.2 Comptronix Corporation 4.3 Cendant Corporation . . . . . . . . . . . . . . . . . . . . . . Identifying Inherent Risk and Control Risk Factors . . . . . . . . . . . . . . . . . . . . . . . . 111 119 127 137 Assessing the Control Environment and Evaluating Risk of Financial Statement Fraud . . . . . . . . . . . . . . . . . . . . . . 4.4 Waste Management, Inc. 4.5 Xerox Corporation 4.6 Phar-Mor, Inc. Manipulating Accounting Estimates . . . . . . . . . . . . . . . . . . . . . . . . . . Evaluating Risk of Financial Statement Fraud . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Accounting Fraud, Litigation, and Auditor Liability instructor resource Manual — do not coPy or redistribute instructor resource Manual — do not coPy or redistribute enron corporation and andersen, llP analyzing the fall of two giants inS tr uc t ional o b je c t ive S [1] c a s e 4.1 Mark S. Beasley · Frank A. Buckless · Steven M. Glover · Douglas F. Prawitt [2] [3] To help students understand what happened at Enron Corporation and how Andersen’s involvement with Enron led to the accounting firm’s downfall. To enhance students’ appreciation of the importance of understanding an audit client’s core business strategies. To develop students’...
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...ITIL® is a Registered Trade Mark of the Cabinet Office. Welcome! IT Service Management ITIL 2011 Foundation 1 Course Objectives • • A basic understanding of the ITIL Framework How ITIL can be used to enhance the quality of IT Service Management within an organization • Comprehension and/or awareness of key areas of the 5 ITIL core books: Service Strategy, Service Design, Service Transition, Service Operation, Continual Service Improvement • To prepare to take the ITIL Foundation exam 2 I0015EN v3.1 ©2011 QRP International 1 ITIL® is a Registered Trade Mark of the Cabinet Office. ITIL Foundation Training Programme • • • Generalities Service Management key concepts Service Strategy o Service Portfolio Management o Business Relationship Management o Financial Management Service Design o Service Level Management o Service Catalogue Management o Supplier Management o Information Security Management o Availability Management o Capacity Management o IT Service Continuity Management o Design Coordination Service Transition o Service Asset and Configuration Management o Knowledge Management o Transition Planning o Release and Deployment Management o Change Management Service Operation o Functions o Incident Management o Event Management o Request Fulfilment o Access Management o Problem Management Continual Service Improvement o 7 step improvement process o The Deming Cycle o CSI approach • D • A Y 1 D A Y 2 • D • A Y 2 D Examination Training...
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