2024 State of Marketing Report – by HubspotMarius Sescu
https://www.hubspot.com/state-of-marketing
· Scaling relationships and proving ROI
· Social media is the place for search, sales, and service
· Authentic influencer partnerships fuel brand growth
· The strongest connections happen via call, click, chat, and camera.
· Time saved with AI leads to more creative work
· Seeking: A single source of truth
· TLDR; Get on social, try AI, and align your systems.
· More human marketing, powered by robots
ChatGPT is a revolutionary addition to the world since its introduction in 2022. A big shift in the sector of information gathering and processing happened because of this chatbot. What is the story of ChatGPT? How is the bot responding to prompts and generating contents? Swipe through these slides prepared by Expeed Software, a web development company regarding the development and technical intricacies of ChatGPT!
Product Design Trends in 2024 | Teenage EngineeringsPixeldarts
The realm of product design is a constantly changing environment where technology and style intersect. Every year introduces fresh challenges and exciting trends that mold the future of this captivating art form. In this piece, we delve into the significant trends set to influence the look and functionality of product design in the year 2024.
How Race, Age and Gender Shape Attitudes Towards Mental HealthThinkNow
Mental health has been in the news quite a bit lately. Dozens of U.S. states are currently suing Meta for contributing to the youth mental health crisis by inserting addictive features into their products, while the U.S. Surgeon General is touring the nation to bring awareness to the growing epidemic of loneliness and isolation. The country has endured periods of low national morale, such as in the 1970s when high inflation and the energy crisis worsened public sentiment following the Vietnam War. The current mood, however, feels different. Gallup recently reported that national mental health is at an all-time low, with few bright spots to lift spirits.
To better understand how Americans are feeling and their attitudes towards mental health in general, ThinkNow conducted a nationally representative quantitative survey of 1,500 respondents and found some interesting differences among ethnic, age and gender groups.
Technology
For example, 52% agree that technology and social media have a negative impact on mental health, but when broken out by race, 61% of Whites felt technology had a negative effect, and only 48% of Hispanics thought it did.
While technology has helped us keep in touch with friends and family in faraway places, it appears to have degraded our ability to connect in person. Staying connected online is a double-edged sword since the same news feed that brings us pictures of the grandkids and fluffy kittens also feeds us news about the wars in Israel and Ukraine, the dysfunction in Washington, the latest mass shooting and the climate crisis.
Hispanics may have a built-in defense against the isolation technology breeds, owing to their large, multigenerational households, strong social support systems, and tendency to use social media to stay connected with relatives abroad.
Age and Gender
When asked how individuals rate their mental health, men rate it higher than women by 11 percentage points, and Baby Boomers rank it highest at 83%, saying it’s good or excellent vs. 57% of Gen Z saying the same.
Gen Z spends the most amount of time on social media, so the notion that social media negatively affects mental health appears to be correlated. Unfortunately, Gen Z is also the generation that’s least comfortable discussing mental health concerns with healthcare professionals. Only 40% of them state they’re comfortable discussing their issues with a professional compared to 60% of Millennials and 65% of Boomers.
Race Affects Attitudes
As seen in previous research conducted by ThinkNow, Asian Americans lag other groups when it comes to awareness of mental health issues. Twenty-four percent of Asian Americans believe that having a mental health issue is a sign of weakness compared to the 16% average for all groups. Asians are also considerably less likely to be aware of mental health services in their communities (42% vs. 55%) and most likely to seek out information on social media (51% vs. 35%).
AI Trends in Creative Operations 2024 by Artwork Flow.pdfmarketingartwork
This article is all about what AI trends will emerge in the field of creative operations in 2024. All the marketers and brand builders should be aware of these trends for their further use and save themselves some time!
A report by thenetworkone and Kurio.
The contributing experts and agencies are (in an alphabetical order): Sylwia Rytel, Social Media Supervisor, 180heartbeats + JUNG v MATT (PL), Sharlene Jenner, Vice President - Director of Engagement Strategy, Abelson Taylor (USA), Alex Casanovas, Digital Director, Atrevia (ES), Dora Beilin, Senior Social Strategist, Barrett Hoffher (USA), Min Seo, Campaign Director, Brand New Agency (KR), Deshé M. Gully, Associate Strategist, Day One Agency (USA), Francesca Trevisan, Strategist, Different (IT), Trevor Crossman, CX and Digital Transformation Director; Olivia Hussey, Strategic Planner; Simi Srinarula, Social Media Manager, The Hallway (AUS), James Hebbert, Managing Director, Hylink (CN / UK), Mundy Álvarez, Planning Director; Pedro Rojas, Social Media Manager; Pancho González, CCO, Inbrax (CH), Oana Oprea, Head of Digital Planning, Jam Session Agency (RO), Amy Bottrill, Social Account Director, Launch (UK), Gaby Arriaga, Founder, Leonardo1452 (MX), Shantesh S Row, Creative Director, Liwa (UAE), Rajesh Mehta, Chief Strategy Officer; Dhruv Gaur, Digital Planning Lead; Leonie Mergulhao, Account Supervisor - Social Media & PR, Medulla (IN), Aurelija Plioplytė, Head of Digital & Social, Not Perfect (LI), Daiana Khaidargaliyeva, Account Manager, Osaka Labs (UK / USA), Stefanie Söhnchen, Vice President Digital, PIABO Communications (DE), Elisabeth Winiartati, Managing Consultant, Head of Global Integrated Communications; Lydia Aprina, Account Manager, Integrated Marketing and Communications; Nita Prabowo, Account Manager, Integrated Marketing and Communications; Okhi, Web Developer, PNTR Group (ID), Kei Obusan, Insights Director; Daffi Ranandi, Insights Manager, Radarr (SG), Gautam Reghunath, Co-founder & CEO, Talented (IN), Donagh Humphreys, Head of Social and Digital Innovation, THINKHOUSE (IRE), Sarah Yim, Strategy Director, Zulu Alpha Kilo (CA).
Trends In Paid Search: Navigating The Digital Landscape In 2024Search Engine Journal
The search marketing landscape is evolving rapidly with new technologies, and professionals, like you, rely on innovative paid search strategies to meet changing demands.
It’s important that you’re ready to implement new strategies in 2024.
Check this out and learn the top trends in paid search advertising that are expected to gain traction, so you can drive higher ROI more efficiently in 2024.
You’ll learn:
- The latest trends in AI and automation, and what this means for an evolving paid search ecosystem.
- New developments in privacy and data regulation.
- Emerging ad formats that are expected to make an impact next year.
Watch Sreekant Lanka from iQuanti and Irina Klein from OneMain Financial as they dive into the future of paid search and explore the trends, strategies, and technologies that will shape the search marketing landscape.
If you’re looking to assess your paid search strategy and design an industry-aligned plan for 2024, then this webinar is for you.
5 Public speaking tips from TED - Visualized summarySpeakerHub
From their humble beginnings in 1984, TED has grown into the world’s most powerful amplifier for speakers and thought-leaders to share their ideas. They have over 2,400 filmed talks (not including the 30,000+ TEDx videos) freely available online, and have hosted over 17,500 events around the world.
With over one billion views in a year, it’s no wonder that so many speakers are looking to TED for ideas on how to share their message more effectively.
The article “5 Public-Speaking Tips TED Gives Its Speakers”, by Carmine Gallo for Forbes, gives speakers five practical ways to connect with their audience, and effectively share their ideas on stage.
Whether you are gearing up to get on a TED stage yourself, or just want to master the skills that so many of their speakers possess, these tips and quotes from Chris Anderson, the TED Talks Curator, will encourage you to make the most impactful impression on your audience.
See the full article and more summaries like this on SpeakerHub here: https://speakerhub.com/blog/5-presentation-tips-ted-gives-its-speakers
See the original article on Forbes here:
http://www.forbes.com/forbes/welcome/?toURL=http://www.forbes.com/sites/carminegallo/2016/05/06/5-public-speaking-tips-ted-gives-its-speakers/&refURL=&referrer=#5c07a8221d9b
ChatGPT and the Future of Work - Clark Boyd Clark Boyd
Everyone is in agreement that ChatGPT (and other generative AI tools) will shape the future of work. Yet there is little consensus on exactly how, when, and to what extent this technology will change our world.
Businesses that extract maximum value from ChatGPT will use it as a collaborative tool for everything from brainstorming to technical maintenance.
For individuals, now is the time to pinpoint the skills the future professional will need to thrive in the AI age.
Check out this presentation to understand what ChatGPT is, how it will shape the future of work, and how you can prepare to take advantage.
A brief introduction to DataScience with explaining of the concepts, algorithms, machine learning, supervised and unsupervised learning, clustering, statistics, data preprocessing, real-world applications etc.
It's part of a Data Science Corner Campaign where I will be discussing the fundamentals of DataScience, AIML, Statistics etc.
Time Management & Productivity - Best PracticesVit Horky
Here's my presentation on by proven best practices how to manage your work time effectively and how to improve your productivity. It includes practical tips and how to use tools such as Slack, Google Apps, Hubspot, Google Calendar, Gmail and others.
The six step guide to practical project managementMindGenius
The six step guide to practical project management
If you think managing projects is too difficult, think again.
We’ve stripped back project management processes to the
basics – to make it quicker and easier, without sacrificing
the vital ingredients for success.
“If you’re looking for some real-world guidance, then The Six Step Guide to Practical Project Management will help.”
Dr Andrew Makar, Tactical Project Management
2024 State of Marketing Report – by HubspotMarius Sescu
https://www.hubspot.com/state-of-marketing
· Scaling relationships and proving ROI
· Social media is the place for search, sales, and service
· Authentic influencer partnerships fuel brand growth
· The strongest connections happen via call, click, chat, and camera.
· Time saved with AI leads to more creative work
· Seeking: A single source of truth
· TLDR; Get on social, try AI, and align your systems.
· More human marketing, powered by robots
ChatGPT is a revolutionary addition to the world since its introduction in 2022. A big shift in the sector of information gathering and processing happened because of this chatbot. What is the story of ChatGPT? How is the bot responding to prompts and generating contents? Swipe through these slides prepared by Expeed Software, a web development company regarding the development and technical intricacies of ChatGPT!
Product Design Trends in 2024 | Teenage EngineeringsPixeldarts
The realm of product design is a constantly changing environment where technology and style intersect. Every year introduces fresh challenges and exciting trends that mold the future of this captivating art form. In this piece, we delve into the significant trends set to influence the look and functionality of product design in the year 2024.
How Race, Age and Gender Shape Attitudes Towards Mental HealthThinkNow
Mental health has been in the news quite a bit lately. Dozens of U.S. states are currently suing Meta for contributing to the youth mental health crisis by inserting addictive features into their products, while the U.S. Surgeon General is touring the nation to bring awareness to the growing epidemic of loneliness and isolation. The country has endured periods of low national morale, such as in the 1970s when high inflation and the energy crisis worsened public sentiment following the Vietnam War. The current mood, however, feels different. Gallup recently reported that national mental health is at an all-time low, with few bright spots to lift spirits.
To better understand how Americans are feeling and their attitudes towards mental health in general, ThinkNow conducted a nationally representative quantitative survey of 1,500 respondents and found some interesting differences among ethnic, age and gender groups.
Technology
For example, 52% agree that technology and social media have a negative impact on mental health, but when broken out by race, 61% of Whites felt technology had a negative effect, and only 48% of Hispanics thought it did.
While technology has helped us keep in touch with friends and family in faraway places, it appears to have degraded our ability to connect in person. Staying connected online is a double-edged sword since the same news feed that brings us pictures of the grandkids and fluffy kittens also feeds us news about the wars in Israel and Ukraine, the dysfunction in Washington, the latest mass shooting and the climate crisis.
Hispanics may have a built-in defense against the isolation technology breeds, owing to their large, multigenerational households, strong social support systems, and tendency to use social media to stay connected with relatives abroad.
Age and Gender
When asked how individuals rate their mental health, men rate it higher than women by 11 percentage points, and Baby Boomers rank it highest at 83%, saying it’s good or excellent vs. 57% of Gen Z saying the same.
Gen Z spends the most amount of time on social media, so the notion that social media negatively affects mental health appears to be correlated. Unfortunately, Gen Z is also the generation that’s least comfortable discussing mental health concerns with healthcare professionals. Only 40% of them state they’re comfortable discussing their issues with a professional compared to 60% of Millennials and 65% of Boomers.
Race Affects Attitudes
As seen in previous research conducted by ThinkNow, Asian Americans lag other groups when it comes to awareness of mental health issues. Twenty-four percent of Asian Americans believe that having a mental health issue is a sign of weakness compared to the 16% average for all groups. Asians are also considerably less likely to be aware of mental health services in their communities (42% vs. 55%) and most likely to seek out information on social media (51% vs. 35%).
AI Trends in Creative Operations 2024 by Artwork Flow.pdfmarketingartwork
This article is all about what AI trends will emerge in the field of creative operations in 2024. All the marketers and brand builders should be aware of these trends for their further use and save themselves some time!
A report by thenetworkone and Kurio.
The contributing experts and agencies are (in an alphabetical order): Sylwia Rytel, Social Media Supervisor, 180heartbeats + JUNG v MATT (PL), Sharlene Jenner, Vice President - Director of Engagement Strategy, Abelson Taylor (USA), Alex Casanovas, Digital Director, Atrevia (ES), Dora Beilin, Senior Social Strategist, Barrett Hoffher (USA), Min Seo, Campaign Director, Brand New Agency (KR), Deshé M. Gully, Associate Strategist, Day One Agency (USA), Francesca Trevisan, Strategist, Different (IT), Trevor Crossman, CX and Digital Transformation Director; Olivia Hussey, Strategic Planner; Simi Srinarula, Social Media Manager, The Hallway (AUS), James Hebbert, Managing Director, Hylink (CN / UK), Mundy Álvarez, Planning Director; Pedro Rojas, Social Media Manager; Pancho González, CCO, Inbrax (CH), Oana Oprea, Head of Digital Planning, Jam Session Agency (RO), Amy Bottrill, Social Account Director, Launch (UK), Gaby Arriaga, Founder, Leonardo1452 (MX), Shantesh S Row, Creative Director, Liwa (UAE), Rajesh Mehta, Chief Strategy Officer; Dhruv Gaur, Digital Planning Lead; Leonie Mergulhao, Account Supervisor - Social Media & PR, Medulla (IN), Aurelija Plioplytė, Head of Digital & Social, Not Perfect (LI), Daiana Khaidargaliyeva, Account Manager, Osaka Labs (UK / USA), Stefanie Söhnchen, Vice President Digital, PIABO Communications (DE), Elisabeth Winiartati, Managing Consultant, Head of Global Integrated Communications; Lydia Aprina, Account Manager, Integrated Marketing and Communications; Nita Prabowo, Account Manager, Integrated Marketing and Communications; Okhi, Web Developer, PNTR Group (ID), Kei Obusan, Insights Director; Daffi Ranandi, Insights Manager, Radarr (SG), Gautam Reghunath, Co-founder & CEO, Talented (IN), Donagh Humphreys, Head of Social and Digital Innovation, THINKHOUSE (IRE), Sarah Yim, Strategy Director, Zulu Alpha Kilo (CA).
Trends In Paid Search: Navigating The Digital Landscape In 2024Search Engine Journal
The search marketing landscape is evolving rapidly with new technologies, and professionals, like you, rely on innovative paid search strategies to meet changing demands.
It’s important that you’re ready to implement new strategies in 2024.
Check this out and learn the top trends in paid search advertising that are expected to gain traction, so you can drive higher ROI more efficiently in 2024.
You’ll learn:
- The latest trends in AI and automation, and what this means for an evolving paid search ecosystem.
- New developments in privacy and data regulation.
- Emerging ad formats that are expected to make an impact next year.
Watch Sreekant Lanka from iQuanti and Irina Klein from OneMain Financial as they dive into the future of paid search and explore the trends, strategies, and technologies that will shape the search marketing landscape.
If you’re looking to assess your paid search strategy and design an industry-aligned plan for 2024, then this webinar is for you.
5 Public speaking tips from TED - Visualized summarySpeakerHub
From their humble beginnings in 1984, TED has grown into the world’s most powerful amplifier for speakers and thought-leaders to share their ideas. They have over 2,400 filmed talks (not including the 30,000+ TEDx videos) freely available online, and have hosted over 17,500 events around the world.
With over one billion views in a year, it’s no wonder that so many speakers are looking to TED for ideas on how to share their message more effectively.
The article “5 Public-Speaking Tips TED Gives Its Speakers”, by Carmine Gallo for Forbes, gives speakers five practical ways to connect with their audience, and effectively share their ideas on stage.
Whether you are gearing up to get on a TED stage yourself, or just want to master the skills that so many of their speakers possess, these tips and quotes from Chris Anderson, the TED Talks Curator, will encourage you to make the most impactful impression on your audience.
See the full article and more summaries like this on SpeakerHub here: https://speakerhub.com/blog/5-presentation-tips-ted-gives-its-speakers
See the original article on Forbes here:
http://www.forbes.com/forbes/welcome/?toURL=http://www.forbes.com/sites/carminegallo/2016/05/06/5-public-speaking-tips-ted-gives-its-speakers/&refURL=&referrer=#5c07a8221d9b
ChatGPT and the Future of Work - Clark Boyd Clark Boyd
Everyone is in agreement that ChatGPT (and other generative AI tools) will shape the future of work. Yet there is little consensus on exactly how, when, and to what extent this technology will change our world.
Businesses that extract maximum value from ChatGPT will use it as a collaborative tool for everything from brainstorming to technical maintenance.
For individuals, now is the time to pinpoint the skills the future professional will need to thrive in the AI age.
Check out this presentation to understand what ChatGPT is, how it will shape the future of work, and how you can prepare to take advantage.
A brief introduction to DataScience with explaining of the concepts, algorithms, machine learning, supervised and unsupervised learning, clustering, statistics, data preprocessing, real-world applications etc.
It's part of a Data Science Corner Campaign where I will be discussing the fundamentals of DataScience, AIML, Statistics etc.
Time Management & Productivity - Best PracticesVit Horky
Here's my presentation on by proven best practices how to manage your work time effectively and how to improve your productivity. It includes practical tips and how to use tools such as Slack, Google Apps, Hubspot, Google Calendar, Gmail and others.
The six step guide to practical project managementMindGenius
The six step guide to practical project management
If you think managing projects is too difficult, think again.
We’ve stripped back project management processes to the
basics – to make it quicker and easier, without sacrificing
the vital ingredients for success.
“If you’re looking for some real-world guidance, then The Six Step Guide to Practical Project Management will help.”
Dr Andrew Makar, Tactical Project Management
Beginners Guide to TikTok for Search - Rachel Pearson - We are Tilt __ Bright...
Copy of thamdinhdoanhnghiep de1le
1. thi s8 1 le
KS/ thi cap The Tham dinh vien ye gia
M8n: Thim dinh gia doanh nghi0
Thai gian lam bai: 150 phut
Cau 1: Hay &Ye tinh gia tri von NB nuev thuc td tai doanh nghiep X vao th6i didm ,31/12/2005 theo
phucmg phap tai san de co phan hoa theo quy dinh hien hanh caa Nha nu& voi cac so lieu sau:
a) Bang can de)i ke' toan 31/12/2005
DVT: Trial ddn
Tai san S6 tien Ngudn von S6 tien
I.TSLD va dau to ngan han I.Ng phai tra
- Tidn 2.000 - Vay ngan han 1.500
- Hang ton kho 600 - Vay dai han 6.000
- Ng phai thu 800 - Ng phai tra khac 800
- TSLD khac 100
II.Vdn Nha nu& 15.000
II.TSCD va dau to dai han
- Nha xtrang, 5.750 III.Quy phitc lqi, khen thtrang 400
- May va thiet bi 12.250
- Phtrong tien van tai 2.200
T6ng cong 23.700 T6ng ngudn von 23.700
b) Lgi nhuan sau thud va von Nha nu& giai (loan 2003-2005
DVT: Trieu ddng
Chi tieu 2003 2004 2005
- Lgi nhuan sau thud
- Vdn nha mac (kh6ng bao g6m
guy phitc lgi, khen thuang)
1.960
14.000
2.175
14.500
2.400
15.000
c) Icet qua tharn dinh gia mot so tai san theo gia thi tru6ng nhu sau:
- Hang ton kho: 500 trieu &orig.
- Nha xtrong: 6.500 trieu ddng.
- May va thiet bi: 11.800 trieu ddng.
- Phtrang tien van tai: 2.000 trieu ddng.
d) Co 1 khoan nq 200 trieu ddng khong c6 kha ,nang thu hdi, mot s6 cong lao dOng nh6 da phan bd
het gia tri, qua tham dinh gia tang 50 trieu dong; lai suat trai phieu Chinh phu kS , han 10 nam la
8%/nam. (2 didm)
Can 2: Hay trac tinh gia tri von Nha
co
thirc t6 tai cong ty Y vao th6i didm 31/12/2005 theo
phtrang phap dong tien chiet khau de co phan hoa theo quy dinh hien hanh cua Nha nuOt vii cac so
lieu sau:
2001 2002 2003 2004 2005
- Lai nhuan sau thud
- Vdn nha nu& (khong bao Om
guy piffle lgi kh/thuang)
4.130
24.300
4.335
25.500
4.725
27.000
5.130
28.500
5.625
30.000
- Lai sat trai phidu Chinh ,phil kjf han 10 nam tra Mr& la 8%/nam, phu phi ro:7% nam. - Du kin
phan bo lgi nhuan sau thud giai doan 2006-2010 nhu sau: 60% chia co tirc, 20% tang von, 20% trich
cac guy.
DVT: Trieu ddng
2. Chu*. :
- Cac so % lam troll mot so le, vi du nhu 1,559% lam ton 1%; 1,56% lam tron 1,6%
- Tign lam trim s6 khong ldy se) le; vi du nhu 2.345,559 trd lam tron 2.345 trd; 2.345,6 trd lam tron
2.346 trd (4 digm)
Cau 3: Theo anh (chi), khi tham dinh gia doanh nghiep cho muc dich co phan hod theo phuang phap
tai san can quan tam dgn thu thap cac thong tin ,tai lieu gi?. ( 1 digm )
Cau 4: Cho bao cao kgt qua hoat dOng kinh doanh cua cong ty Z qua cac nam nhu sau:
Bao cao ket qua ho#t Ong kinh doanh
Cong ty Z
Dan vi tinh: ngan d'ong
CHi TIEU
MA
SO 2002 2003 2004
Ton. doanh thu 1 54.183.000 55.800.000 56.300.000
Trong do: Doanh thu hang xuat khau 2 632.400 932.500 663.700
Cac khan giam trir
3 464.800 268.200 113.300(04+05+06+07)
+ Chit khdu 4
+ Giam gia 5 326.620 238.000 90.212
+ Hang ban bi tra lai 6 138.180 30.200 23.088
+ Thug tieu thu (lac biet, thug xuAt
khAu phai Op 7
1. Doanh thu thuan 01-03 10 53.718.200 55.531.800 56.186.700
2. Gia von Ilan! ban 11 48.465.800 49.412.600 50.401.800
3. Loi nhuan gop (10-11) 20 5.252.400 6.119.200 5.784.900
4. Thu nhap boat dOng tai chinh 21 140.700 32.130 59.40
5. Chi phi hoat dOng tai chinh 22 423.310 687.100 731.650
Trong do: Lai vay phai tra 23
6. Chi ihi ban Ilan! 24 1.082.000 1.379.900 1.475.930
7. Chi phi Quin iy doanh nghiep 25 3.745.720 2.054.750 1.569.700
8. Loi nhuan thufin tir h.dong kinh
30 142.070 2.029.580 2.066.860
doanh (20+21-22-24-25)
9. Thu nhap khac 31 1.620.390 26.300 129.750
10. Chi phi khac 32 71.620
11. Loi nhuan khac (31-32) 40 1.548.770 26.300 129.750
12. Tong loi nhuan trigrc thue
50 1.690.840 II 2.055.880 2.196.610(30+40)
Ty le thue thu nh4p doanh nghiep la 28%
1. Cong ty Z kh6ng phat hanh co phigu uu dai, chi co co phieu thuong, ty le chia co tire hang nam la
48%. Hay tinh co tire dugc chia hang nam cho c6 &Ong. Neu so co phigu thuOng cua Cong ty la
2.000.000 cO ,phieu . Hay tinh thu nhap tren co phieu hang nam ?
2. Ngu la nha dau tu, anh ( chi ) hay cho biet }"/ kign neu von c6 phan cua C6ng ty 12 tS, dOng , tS, le
lgi nhuan binh quan cua cac loci chimg khoan ten thi truang 14%, ty le lai nhuan cua chimg
khoan cua cac Cong ty trong nganh 17%
3. Trong twang hap day la mot Cong ty thuOc sa hitu nha nuac chua c6 phAn hod , anh ( chi ) hay
cho bigt y kien co the sir dung phuang phap dOng tign chiet khau de xac dinh gia tri doanh nghiep
khi chuyen sang C6ng ty co phan khong ? Tyi sao ? (3digm).
2
3. ,,,,yef t56
Dap an De thi so 1 le
KST thi cap the ThAm dinh vien gia
Mon: Tham dinh gia doanh nghiep
Cau 1: (2 diem)
1.1) Gia tri lgi the kinh doanh cua doanh nghiep X (0,75 diem)
- Ty le lgi nhuan sau thue tren von Nha mrac binh quan 3 nam giai ken
2003-2005
1960 + 2175 + 2400 6535
R = =15%
14.000 +14.500 +15.000 43.500
- Gia tri lgi the kinh doanh
15.000 trd x (15%-8%) = 1050 trd
1.2) Gia tai san doanh nghiep qua tham dinh gia theo gia thi truemg
(1 diem)
DVT: Trieu d'Ong
Tai san Gia tri so sach
Ice toan
Gia tri thi
truemg
Chenh Lech
I.TSLD va dau tu
ngan han
- Tien , 2.000 2.000 0
- Hang ton kho 600 500 -100
- Ng phai thu 800 600 -200
- Tai san luu dOng khac 100 150 +50
II.TSCD va au tu dai
Ilan
- Nha xuemg, 5.750 6.500 +750
- May va thiet bi 12.250 11.800 -450
- Phucmg tien van tai 2.200 2.000 -200
III.Gia tri lgi the kinh
doanh
0 1.050 +1.050
Tong gia tri tai san 23.700 24.600 +900
1.3) Gia tri thuc to von Nha nuorc tai doanh nghiep X vao thi diem
31/12/2005 ( 0,25 diem )
24.600trd — (1.500trd + 6.000trd + 800trd) — 400trd = 15.900 trd
4. Cau 2:
2.1/ Du kign lgi nhuian sau thug tiled l(ST 2006- 2010 ( 0,5 digm )
Ty lg tang P thug th&i kST 2001 — 2005
5.625= 4.130( 1+ t)4 => t = 8%
P sau thug 2006 = 5.625trd x 1,08 = 6.075 trd
P sau thug 2007 = 6.075trd x 1,08 = 6.56 ltrd
P sau thug 2008 = 6.56 ltrd x 1,08 = 7.086 trd
P sau thug 2009 = 7.086 trd x 1,08 = 7.653trd
P sau thug 2010 = 7.653trd x 1,08 = 8.265 trd
( 0 ) 7c T:6; 41)-'
2.2) Li& tinh lgi nhulan sau thug dung dg chia c6 tirc giai clop 2006 —
2010 (0,25 diem)
(0 )C 61>c7n0
D 2006 = 6.075 x 60%= 3.645 trd
D 2007 = 6.561 x 60%= 3.3937 trd
D 2008 = 7.086 x 60%= 4.252trd
D 2009 = 7.653 x 60%= 4.592 trd
D 2010 = 8.265 x 60%= 4.959 trd
D 2011 = 4.959 x 1,08= 5.356trd
2.3) U'6ec tinh von Nha nudec giai doan 2006 — 2010 (0,5 diem)
Win 2006 = 30.000 + (6.075 x 0,2) = 31.215 trd
V6n 2007 = 31.215 + (6.561x 0,2) = 32.527trd
V6n 2008 = 32.527+ (7.086 x 0,2) = 33.944trd
Win 2009 = 33.944+ (7.653x 0,2) = 35.475trd
VOn 2010 = 35.475+ (8.265x 0,2) = 37.128trd
2.4/ tick tinh tST lg lgi nhu4n sau thug ten von binh quan giai doan 2006 —
2010 ( 0,25 di6m ) 9t)<AT 7-3
R 2006 = 6075 / 31.215 = 19,5%
R 2007 = 6561 / 32.527 = 20,2%
R 2008 = 7086 / 33.944 = 20,9%
R 2009 = 7653 / 35.475 = 21,6%
R 2010 = 8265 / 37.128 = 22,3%
R = 20,9%
2.5/ lieec tinh he s6 tang trtrong g ( 0,25 di6m )
g=bxR= 20,9% x 20% = 4,2%
2.6/ Xac dinh he so chigt khAu ( 0,25 digrn )
K=Rf+Rp=8%+7%=15%
5. 2.7/ Gia tri hien tai vein Nha nu& nam 2010 (0,25 diem)
PV2010 = D2011
5356
= 49.592 trd
K — g 15% — 4,2%
2.8/ Gia tri thuc von Nha nuarc vao tiled diem 31/12/2005 (0,75 diem) ebi0
V = + +
D2006 D2007 D2008 D2009 D2010 + V2010
(1,15) (1,15)2 (1,15)' (1,15)4 (1,15) 5
V = + + + +
3.645 3.937 4.252 4.592 4.959 + 49.592
1,15 1,15 2 1,15' 1,15 4 1,15 5
V = (3.645 x 0,869565) + (3.937 x 0,756144) + (4.252 x 0,657516) + (4.592 x 0,571753)
+ [(4.959 + 49.592) x 0,497177]
V = 3.169 + 2977 + 2.796 + 2.625 + 27 .121
V= 38.688 trd
Cau 3: Khi tham dinh gia doanh nghiep theo phuang phap tai san cho muc
dich co phan hod, can quan tam thu th4p cac thong tin , tai lieu cha yeu ,sau:
bang can doi ke toan va bang bac) cao ket qua hot dOng kinh doanh, so sa.ch
ke toan, bang kiem ke tai san thuc te, so lieu ve lgi nhuan sau thue va von
nha nuac ba nam lien ke vai theyi diem tham dinh gia , bang gia dat do
UBND dia phuong ban hanh, gia thi trueing hien hanh cua cac loai tai san
trong danh muc tai san cua doanh nghiep dua vao tinh gia tri doanh nghiep
de co phan hoa, lai suat trai phieu Chinh phu có kST han 10 nam trei len tai
theYi diem gall nhk voi theyi diem xac dinh gia tri doanh nghiep . ( 1 diem )
Cau 4: ( 3 diem )
4.1 Co tirc duot chia hang nam cho co don g. (1 diem
Chi tieu 2002 2003 2004
TOng lgi nhu4n truac
thue
1.690.840.000 2.055.880.000 2.196.610.000
Thue thu nh4p doanh
nghiep
473.435.200 575.646.400 615.050.800
Lgi nhu4n sau thue 1.217.404.800 1.488.233.600 1.5817.559.200
Ty le chia co tirc 48% 48% 48%
CO tirc chia cho co
&rig
584.354.304 710.512.128 759.148.416
6. 4.2 Ne'u von c6 phAn cua Cong ty ld 10 tS, dong thi ty suat lgi nhuan sau
thu6 teen von c6 phdn qua cdc nam 2002, 2003, 2004 ldn lugt la 12,17%,
14,88%, 15,81% cho thdy:
- So vai ty suat lgi ,nhuan chirng khoan cdc cong ty trong nganh con
ee clued mirc pho bien cho thay hieu qua kinh doanh cua Cong ty con kern so
hieu qud san xuat kinh doanh trung binh nganh ( 0,5 diem )
- Tuy nhien ty suat lgi nhuan tren von co phan phdt trien tot, nam 2003 va.
2004 vugt tren ty suat lgi nhuan binh quan cua cdc ,loai chimg khodn teen thi
trueng , chimg to Cong ty Id don co hieu qua. tot so v6i truong va. co
tiem nang phdt trien ( 0,5 diem )
4.3 Vai ,cdc s6 lieu nhu tren khong the' xem xet sir dung phuang phap dong
tien chiet khan de xdc dinh gia tri doanh nghiep khi chuyen sang Cong ty co
phan .Vi chin co co so de tinh ty suat lgi nhuan sau thue teen von va theo
quy dinh cua Nha mot trong nhirng dieu kien de ap dung phuang
phap &mg tien chiet khau trong xdc dinh gia tri doanh nghiep khi chuyen
sang cong ty co phan la lgi ,nhuan sau thue tren von nhd nu& binh quan , 5
nam lien ke tru6c khi phan hod cao hon lai suat trd tru6c cua trai phieu
Chinh phu co kST han 10 nam tree len tai thoi diem gan nhat Teri th6i diem xdc
dinh gia tri doanh nghiep, chi voi so lieu bdo cao ket qua hoat dong kinh
doanh cua Cong ty trong 3 nam chua du dieu kien de ap dung phuang phap
dong tien chi& khL .
( 1 die'm )
Th.S.eiryht ritilits4tny