different rates under various circumstances. This is where revenue management plays an important role; to fill at least a minimum number of rooms without selling every room at discount prices; the idea is to sell enough rooms to cover fixed operating expenses. Once fixed expenses are covered‚ and there are now only fewer remaining rooms to sell‚ they could then sell the remaining rooms at higher rates to maximize revenue and profits. The term revenue management was shortly introduced after the airline
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STOCKS DANS LE SECTEUR DE LA DISTRIBUTION DU GPL DEDICACES Je dédie ce présent travail de recherche A mes chères parents‚ à mes chères grands-parents‚ à mon frère Hicham à Monsieur Biad et à la bibliothèque de l’ISCAE. JUIN 2005 -1- MEMOIRE DE FIN D’ETUDES AUDIT DES STOCKS DANS LE SECTEUR DE LA DISTRIBUTION DU GPL REMERCIEMENTS Au prime abord je tiens à présenter un grand hommage à la personne de Mr M. A. EL MACHAT‚ l’associé principal du cabinet d’audit et de conseil COOPERS‚ qui
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3 Cost-Volume-Profit Analysis Learning Objectives 1. Explain the features of cost-volumeprofit (CVP) analysis 2. Determine the breakeven point and output level needed to achieve a target operating income 3. Understand how income taxes affect CVP analysis 4. Explain how managers use CVP analysis in decision making 5. Explain how sensitivity analysis helps managers cope with uncertainty 6. Use CVP analysis to plan variable and fixed costs 7. Apply CVP analysis to a company producing multiple
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DRAFT MANAGING LOCAL REVENUE IN INDONESIA Raksaka Mahi *) Prepared for: CAN DECENTRALIZATION HELP REBUILD INDONESIA? A Conference Sponsored by the International Studies Program‚ Andrew Young School of Policy Studies‚ Georgia State University‚ Atlanta May 1- 3‚ 2002 Introduction The role of local owned revenues had been very small for a long period of time. In the past‚ almost ninety percent of total district’s revenue came from central government transfers and subsidies. Moreover‚ those transfers
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References: Agrawal‚ A.‚ Chadha‚ S.‚ 2005. Corporate governance and accounting scandals. Journal of Law and Economics 48‚ 371–406. Anderson‚ R.C.‚ Mansi‚ S.A.‚ Reeb‚ D.M.‚ 2004. Board characteristics‚ accounting report integrity‚ and the cost of debt. Journal of Accounting and Economics 37‚ 315–342. Asian Corporate Governance Association‚ 2000. Building Stronger Boards and Companies in Asia‚ A Concise Report on Corporate Governance Policies and Practices. Ball‚ R.‚ Robin‚ A.‚ Wu‚ J.‚ 2003
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for the majority of the U.S‚ especially the working class‚ to increase minimum wage it is still an ongoing debate. This is because opponents believe raising the minimum wage will negative affect employers‚ the bourgeois. Marx would place focus on how the main people that are opposed to raising the federal minimum wage are the employers‚ company owners‚ bougersie. This is because they want to keep exploiting the working class‚ the proletariat. Also‚ the federal minimum wage has not kept up with
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Cri Du Chat is a genetic disorder that is also known as chromosome deletion 5p syndrome and also monosomy 5p syndrome. When first discovered in 1963 it was recognized as a defective B group chromosome‚ and was then later recognized as the fifth chromosome‚ or 5p. Its name is French‚ and means “Cry of the Cat” referring to the distinctive cry of children with this disorder. This cry can help doctors make an informed guess as to whether the baby has the disease. Cri du chat is one of the most common
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Raise the Nc teacher salary \ North Carolina has some the lowest state employee salaries in the United States‚ but the one that stands out from all the rest is the annual salary peid to the states teachers in the educational system. Education for the nations youth is one of the first priorities of the state as well as the nation a‚ in order to help students in the present as well as the future prosper the state should allow room in its budget to raise all teachers salaries. Its a pretty simple
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DOES CAPITAL PUNISHMENT REDUCE CRIME? Capital punishment‚ also known as death penalty‚ means the infliction of death for certain crimes‚ which are often called capital crimes. For most crimes committed the punishment is a sentence of time in jail or execution. However‚ the death penalty is a very contentious issue in some cultures and which most of time is in debate and is the most questionable punishment. Is it morally right? Is it effective in deterring crime‚ primarily murders? Whether or not
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Keely and Du: ** IS THE STORY OF A PREGNANT RAPE VICTIM WHO IS KIDNAPPED BY A EXTREME PRO-LIFE ACTIVIST TO PREVENT HER FROM HAVING AN ABORTION. Characters: Du * 65 year old nurse who takes care of Keely in a house basement. * Is married to an army husband and had 3 kids with him‚ but he lost her only daughter when she was just a baby. * Keely replaces almost the daughter she wishes she had. Walter * Pastor in his fifties who belongs to a Christian pro-life group. * Blunt spoken
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