METRO Cash and Carry Executive Summary: Metro Group‚ Germany’s largest trade and retail group‚ is a major international player with sales of over €55.7 billion by 2005 and continued plans for substantial international expansion. Metro group is organized into four business units: • Real/Extra: Everyday retail hypermarket • Kaufhof: Upmarket department store chain • Media Market/Saturn: Leading Electronics Retail Chain • Metro Cash and Carry ‘Metro Cash & Carry’ stands for one of the
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GAP Analysis: A technique that businesses use to determine what steps needed to be taken in order to move from its current state to its desired‚ future state. Also called need-gap analysis‚ needs analysis‚ and needs assessment. Gap analysis consists of (1) listing of characteristic factors (such as attributes‚ competencies‚ performance levels) of the present situation ("what is")‚ (2) listing factors needed to achieve future objectives ("what should be")‚ and then (3) highlighting the gaps that
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Basic Cost Terms and Concepts Article: Earnings management through real activities manipulation‚ Sugata Roychowdhury (2006) Due date: Oct 1‚ 2013 The research paper “Earnings management through real activities manipulation” by Sugata Roychowdhury analyses evidence on real activities manipulation in corporate earnings management to meet operational targets. Roychowdhury presents “abnormal real activities” in operations management by examine cash flows from operation (CFO)‚ production costs
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Lecture No. 5 CLASSIFICATION OF FLUID FLOW AND THE CONTINUITY EQUATION 5.1 Classification of Fluid Flow Uniform flow If the velocity of the fluid is the same in magnitude and direction at every point in the fluid the flow is said to be uniform. Non-uniform flow A non-uniform flow is one where the velocities at different points at a given instant are not the same. Every fluid that flows near a solid boundary will be non-uniform because the fluid at the boundary takes the velocity of the
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During the years the percentage of the achievement gap between groups like hispanics and blacks against whites and asians is not much of a surprise to most who have read or heard about it. An achievement gap are certain groups like ethnicity that research student’s education and see if there are any factors to help the students who are not succeeding as much as others. Students that come from different ethnic backgrounds such as blacks and hispanics have a lower percentage of going to college or
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interested in though they may be living under the same roof. This gap results in direct confrontation between the young and the old. This is a universal truth which is applicable to all times be it the past or future. Shakespeare King Lear beautifully depicts this confrontation between the young and the old. King Lear represents the older generation and the younger generation is represented by his daughters. Generation gap is not only reflected in the choice of dresses but also in music‚
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Bridging the Music Gap Another area in which young and old are reported to differ is their taste in music. Although young people love having their own kind of music‚ they also often enjoy sharing their musical tastes with others. Ask your children and grandchildren to play some of their favorite music for you and explain why they like it. You may be surprised to find that you like it as well. If you don’t wish to hear explicit language‚ state that up front. You may also find that your children and
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Regulations and legislations Manual Handling Operations 1992 Manual handling means more than just simply lifting or carrying something. The term is used to describe activities including; lifting‚ lowering‚ pushing‚ pulling‚ carrying‚ moving‚ holding‚ or restraining an object‚ animal or person. It also covers activities that require the use of force or effort such as pulling a lever or operating power tools. The employer’s duty is to avoid Manual Handling as far as reasonably practicable if there
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The generation gap which refers to the differences in attitudes between people of different generations like leading to the lack of understanding between a family‚ friends‚ officers or the others. It is also defined as a difference in values‚ lifestyles‚ and economic‚ the opportunities that exist between people of different age cohorts living in the same society. The generational differences have existed throughout history.’(Stevenson‚ Soanes‚ 2004)’ A gap has been always noted between the current
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FLOW CHART A flowchart is a type of diagram that represents an algorithm or process‚ showing the steps as boxes of various kinds‚ and their order by connecting them with arrows. This diagrammatic representation illustrates a solution to a given problem. Process operations are represented in these boxes‚ and arrows; rather‚ they are implied by the sequencing of operations. Flowcharts are used in analyzing‚ designing‚ documenting or managing a process or program in various fields. Symbol | Name
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