This document discusses measuring business performance using assets employed. It provides examples of a company's balance sheet showing current assets, fixed assets, and equity/liabilities. An income statement is presented showing revenue, expenses, depreciation, income before taxes, capital charge, and economic value added. Key terms are defined including capital charge, economic value added, and return on investment, which is a measure of profit compared to assets employed.
Sterling Company has Php 20 million in temporary investments split between stocks and high-yield deposits. It also has Php 30 million in short-term borrowings. It recently took out a Php 10 million loan but no longer needs the funds. As CFO, you could use the Php 10 million in excess liquidity to pay down some of the short-term debt, saving over Php 780,000 in interest costs per year.
This document defines internal control and its key elements and principles. It states that internal control comprises the plans, methods, and procedures used to safeguard assets, ensure accurate financial reporting, promote operational efficiency, and comply with policies and regulations. The main objectives of internal control are effective and efficient operations, reliable financial reporting, and compliance with laws and regulations. It also discusses the importance of factors like control consciousness, tone at the top, ethics, integrity, accountability, control activities, internal audit, and separation of duties.
XYZ Co. made one sale of PHP 5M for merchandise that cost PHP 4M to purchase. While XYZ paid the costs of PHP 4M during the year, they had not yet received payment of PHP 5M from their customer by year's end. XYZ's income statement shows sales of PHP 5M, costs of PHP 4M, and a gross profit of PHP 1M. However, XYZ's statement of cash flows shows no cash inflows during the year, while they had PHP 4M in cash outflows to purchase the merchandise.
This document discusses corporate finance and the roles of the finance manager and corporate controller. It describes corporate finance as dealing with acquiring and allocating cash efficiently to maximize shareholder value. The finance function involves investment, financing, and dividend decisions. The finance manager oversees financial goals, planning, and asset/structure management. The controller ensures proper accounting, financial reporting, and adherence to standards to support management decision-making. Both roles involve planning, analysis, and providing financial guidance.
Foreign policy refers to how a country interacts with other nations to achieve goals like trade and security. The President can make foreign policy by responding to current events or negotiating agreements. Congress also shapes policy through legislation and funding decisions. An important early policy was the Monroe Doctrine, which opposed European colonization in the Americas. Current issues NATO addresses include supporting democracy and countering piracy. The UN works to maintain peace and aid disaster victims. Food aid organizations struggle with ensuring proper nutrition. Foreign policy impacts average citizens through trade relationships and military commitments.
This document discusses measuring business performance using assets employed. It provides examples of a company's balance sheet showing current assets, fixed assets, and equity/liabilities. An income statement is presented showing revenue, expenses, depreciation, income before taxes, capital charge, and economic value added. Key terms are defined including capital charge, economic value added, and return on investment, which is a measure of profit compared to assets employed.
Sterling Company has Php 20 million in temporary investments split between stocks and high-yield deposits. It also has Php 30 million in short-term borrowings. It recently took out a Php 10 million loan but no longer needs the funds. As CFO, you could use the Php 10 million in excess liquidity to pay down some of the short-term debt, saving over Php 780,000 in interest costs per year.
This document defines internal control and its key elements and principles. It states that internal control comprises the plans, methods, and procedures used to safeguard assets, ensure accurate financial reporting, promote operational efficiency, and comply with policies and regulations. The main objectives of internal control are effective and efficient operations, reliable financial reporting, and compliance with laws and regulations. It also discusses the importance of factors like control consciousness, tone at the top, ethics, integrity, accountability, control activities, internal audit, and separation of duties.
XYZ Co. made one sale of PHP 5M for merchandise that cost PHP 4M to purchase. While XYZ paid the costs of PHP 4M during the year, they had not yet received payment of PHP 5M from their customer by year's end. XYZ's income statement shows sales of PHP 5M, costs of PHP 4M, and a gross profit of PHP 1M. However, XYZ's statement of cash flows shows no cash inflows during the year, while they had PHP 4M in cash outflows to purchase the merchandise.
This document discusses corporate finance and the roles of the finance manager and corporate controller. It describes corporate finance as dealing with acquiring and allocating cash efficiently to maximize shareholder value. The finance function involves investment, financing, and dividend decisions. The finance manager oversees financial goals, planning, and asset/structure management. The controller ensures proper accounting, financial reporting, and adherence to standards to support management decision-making. Both roles involve planning, analysis, and providing financial guidance.
Foreign policy refers to how a country interacts with other nations to achieve goals like trade and security. The President can make foreign policy by responding to current events or negotiating agreements. Congress also shapes policy through legislation and funding decisions. An important early policy was the Monroe Doctrine, which opposed European colonization in the Americas. Current issues NATO addresses include supporting democracy and countering piracy. The UN works to maintain peace and aid disaster victims. Food aid organizations struggle with ensuring proper nutrition. Foreign policy impacts average citizens through trade relationships and military commitments.
The document discusses how the author manipulated audio files to change sounds and achieve different effects. The author started with ambient sounds and changed them to more intense clicking sounds by altering pitch and other audio properties. Sounds were changed from dropping stones to bleeping and a squeaky pen to a higher pitched steady beat. Effects were added to make audio more intense with a deeper pitch that increased over time. The author aimed to develop unique and improved sounds through audio editing.
This document outlines a pitch for an FMP project and includes sections on introduction, inspiration, setting, and concept art as well as research. The introduction provides an overview of the project idea while the inspiration and setting sections give background information. Concept art and research are also mentioned as elements that will be included.
O documento discute a importância da transparência e do controle social sobre políticas públicas e recursos governamentais. Ele explica como conselhos, conferências e portais da transparência podem promover o acesso à informação e a participação cidadã, mas que esses mecanismos enfrentam desafios como falta de capacitação e representatividade. O documento também fornece detalhes sobre o Fundeb e como os conselhos desse fundo devem atuar para assegurar sua boa aplicação.
The document summarizes the Center of the University Program (CUP) at the University of Sheffield, which aims to strengthen partnerships between student services staff and academic departments. It began as a pilot program in 2012 involving work shadowing and department introductions. Participants found it gave useful insights into other areas. The program has since expanded with partnerships between other departments. The university is now developing a wider framework called the Sheffield Professional to encourage collaboration across roles through shared values like open communication, knowledge sharing, and teamwork. The discussion questions ask how to further encourage relationship building and what models would work at other institutions.
Parlamento dos Jovens - EBS Ferreira de CastroPaulo Martins
O documento discute a crise demográfica (emigração, natalidade, envelhecimento) e encoraja a participação dos alunos integrando listas, a comissão eleitoral, o gabinete de imprensa ou votando. Também descreve os papéis possíveis de um deputado eleito, incluindo presidir à mesa da sessão escolar ou ser eleito deputado da sessão distrital.
Suomalaisen matkailun verkkoliiketoiminnan opetussuunnitelmaJuho Pesonen
Tässä esityksessä käsitellään mahdollisuuksia kehittää suomalaisiin korkeakouluihin kansallinen matkailun verkkoliiketoiminnan opetusohjelma. Lisäksi käydään läpi matkailun verkkoliiketoiminnan keskeiset osaamisalueet.
The document provides contact details for a varsity education program with over 27 years of experience. It offers well-planned instructional materials and an academic calendar, re-engineered teaching approaches, and test preparation for grades 11 and 12. Facilities include school buses, hostels for boys and girls, and scholarships of up to 100%. Historical rankings show strong performance on IIT-JEE and AIEEE exams over the past several years.
The Centre of the University Programme (CUP) was developed in 2011 to strengthen partnerships between Student Services departments and academic departments at the University. The program involves staff from different departments shadowing one another and learning about each other's roles and priorities. A pilot program in 2012 saw positive results, with participants feeling they gained a better understanding of other areas. Since then, CUP has expanded to involve more departments across the University. The program aims to enhance collaboration, share resources, and improve services and policies by promoting understanding between departments.
The document summarizes the use of various narrative analysis techniques in the author's graphic narrative adaptation of Cinderella. It discusses how the author employs Propp's character archetypes of villain, hero, and prize. It also analyzes the story using Todorov's plot structures of equilibrium, disequilibrium, and new equilibrium. Other analytical frameworks discussed include binary opposition, open/closed structures, linear/non-linear structures, realism/anti-realism, and signification through imagery.
DHARMENDRA RAI Trainers Expo Mumbai 4 th Dec 2013 Dharmendra Rai
The email address Dharmendra@MindMapsTrainer.Com suggests that the document contains contact information for an individual named Dharmendra who works as a trainer for mind maps. The full email address is given without any other context or accompanying message.
The document summarizes a study examining the efficacy of combination antiviral therapy for patients with chronic hepatitis B who had previous treatment failure due to partial response or drug resistance. The study found that combination therapy with two oral nucleoside/nucleotide analogues achieved complete viral suppression in most patients within 6 months, regardless of the reason for previous treatment failure. Specifically, there were no significant differences in response rates based on the drugs used or whether previous failure was due to partial response or drug resistance. However, larger prospective studies are still needed to determine the optimal drug combinations.
The document discusses how the author manipulated audio files to change sounds and achieve different effects. The author started with ambient sounds and changed them to more intense clicking sounds by altering pitch and other audio properties. Sounds were changed from dropping stones to bleeping and a squeaky pen to a higher pitched steady beat. Effects were added to make audio more intense with a deeper pitch that increased over time. The author aimed to develop unique and improved sounds through audio editing.
This document outlines a pitch for an FMP project and includes sections on introduction, inspiration, setting, and concept art as well as research. The introduction provides an overview of the project idea while the inspiration and setting sections give background information. Concept art and research are also mentioned as elements that will be included.
O documento discute a importância da transparência e do controle social sobre políticas públicas e recursos governamentais. Ele explica como conselhos, conferências e portais da transparência podem promover o acesso à informação e a participação cidadã, mas que esses mecanismos enfrentam desafios como falta de capacitação e representatividade. O documento também fornece detalhes sobre o Fundeb e como os conselhos desse fundo devem atuar para assegurar sua boa aplicação.
The document summarizes the Center of the University Program (CUP) at the University of Sheffield, which aims to strengthen partnerships between student services staff and academic departments. It began as a pilot program in 2012 involving work shadowing and department introductions. Participants found it gave useful insights into other areas. The program has since expanded with partnerships between other departments. The university is now developing a wider framework called the Sheffield Professional to encourage collaboration across roles through shared values like open communication, knowledge sharing, and teamwork. The discussion questions ask how to further encourage relationship building and what models would work at other institutions.
Parlamento dos Jovens - EBS Ferreira de CastroPaulo Martins
O documento discute a crise demográfica (emigração, natalidade, envelhecimento) e encoraja a participação dos alunos integrando listas, a comissão eleitoral, o gabinete de imprensa ou votando. Também descreve os papéis possíveis de um deputado eleito, incluindo presidir à mesa da sessão escolar ou ser eleito deputado da sessão distrital.
Suomalaisen matkailun verkkoliiketoiminnan opetussuunnitelmaJuho Pesonen
Tässä esityksessä käsitellään mahdollisuuksia kehittää suomalaisiin korkeakouluihin kansallinen matkailun verkkoliiketoiminnan opetusohjelma. Lisäksi käydään läpi matkailun verkkoliiketoiminnan keskeiset osaamisalueet.
The document provides contact details for a varsity education program with over 27 years of experience. It offers well-planned instructional materials and an academic calendar, re-engineered teaching approaches, and test preparation for grades 11 and 12. Facilities include school buses, hostels for boys and girls, and scholarships of up to 100%. Historical rankings show strong performance on IIT-JEE and AIEEE exams over the past several years.
The Centre of the University Programme (CUP) was developed in 2011 to strengthen partnerships between Student Services departments and academic departments at the University. The program involves staff from different departments shadowing one another and learning about each other's roles and priorities. A pilot program in 2012 saw positive results, with participants feeling they gained a better understanding of other areas. Since then, CUP has expanded to involve more departments across the University. The program aims to enhance collaboration, share resources, and improve services and policies by promoting understanding between departments.
The document summarizes the use of various narrative analysis techniques in the author's graphic narrative adaptation of Cinderella. It discusses how the author employs Propp's character archetypes of villain, hero, and prize. It also analyzes the story using Todorov's plot structures of equilibrium, disequilibrium, and new equilibrium. Other analytical frameworks discussed include binary opposition, open/closed structures, linear/non-linear structures, realism/anti-realism, and signification through imagery.
DHARMENDRA RAI Trainers Expo Mumbai 4 th Dec 2013 Dharmendra Rai
The email address Dharmendra@MindMapsTrainer.Com suggests that the document contains contact information for an individual named Dharmendra who works as a trainer for mind maps. The full email address is given without any other context or accompanying message.
The document summarizes a study examining the efficacy of combination antiviral therapy for patients with chronic hepatitis B who had previous treatment failure due to partial response or drug resistance. The study found that combination therapy with two oral nucleoside/nucleotide analogues achieved complete viral suppression in most patients within 6 months, regardless of the reason for previous treatment failure. Specifically, there were no significant differences in response rates based on the drugs used or whether previous failure was due to partial response or drug resistance. However, larger prospective studies are still needed to determine the optimal drug combinations.