of # 2004 University of South Africa All rights reserved Printed and published by the University of South Africa Muckleneuk‚ Pretoria ACN318-6/1/2005-2007 ACN308-4/1/2005-2007 97577979 ACN Style 3b2 CONTENTS AIM OF THIS MODULE PART I FINANCIAL ANALYSIS AN OVERVIEW OF FINANCIAL ANALYSIS STUDY UNIT 2 RATIO ANALYSIS: ANALYSIS OF THE PROFITABILITY OF AN ENTERPRISE STUDY UNIT 3 RATIO ANALYSIS: ANALYSIS OF RISK LINKED TO AN ENTERPRISE STUDY UNIT 4 ANALYSIS OF RISK BY MEANS OF A FAILURE PREDICTION
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ACCA Paper F3 Financial Accounting Class Notes June 2012 © Interactive World Wide Limited‚ January 2012. All rights reserved. No part of this publication may be reproduced‚ stored in a retrieval system‚ or transmitted‚ in any form or by any means‚ electronic‚ mechanical‚ photocopying‚ recording or otherwise‚ without the prior written permission of Interactive World Wide Limited. 2 www.studyinteractive.org Contents PAGE INTRODUCTION TO THE PAPER 5 CHAPTER 1: INTRODUCTION TO FINANCIAL REPORTING
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© Nigel Slack‚ Stuart Chambers & Robert Johnston 2007 Instructor’s Manual Operations Management Fifth edition Nigel Slack Stuart ChambersRobert Johnston For further instructor materialplease visit: www.pearsoned.co.uk/slack ISBN-13: 978-0-273-70850-6 / ISBN-10: 0-273-70850-3 Pearson Education Limited 2007 Lecturers adopting the main text are permitted to download the manual as required. 2© Nigel Slack‚ Stuart Chambers & Robert Johnston 2007 Pearson Education Limited Edinburgh GateHarlowEssex
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T HE N ATIONAL B ESTSELLER " At last‚ he re is a book that gives thi s unde rrat ed skill the respect it d ese rv es." - Th e New York Times "Thanks‚ Mr. Und erhill‚ for e xplaining in clear and witt y prose why my s hopping habits are no t all th at crazy. Now‚ pl ease tell my wife!" - Bob Gale. \\ rilerlprodu(’er‚ Back to the FUlu re tril ogy " I’m in love . And if I didn’t have a devoted hu sba nd ‚ two kid s and a c ru shing mortga ge‚ J s wear I’d throw
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MAJOR COMPANIES IN ROMANIA 2012 MCR 2012 EDITION Major Companies in Romania 3 CONTENTS 7 8 9 11 23 43 53 61 69 FOREWORD - Tracing the excellence pattern in Romanian industries Bogdan Ion‚ Country Managing Partner‚ Ernst&Young Romania MCR RANKING METHODOLOGY TOP 300 MAJOR COMPANIES IN ROMANIA BANKING & FINANCE Banking in 2012 towards a more regulated market – Gabriela Bratu‚ Senior‚ Assurance& Advisory Business Services‚ Ernst&Young Doing Business In Romania – Steven
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Final Report Sponsored By ENGINEERING DEVELOPMENT BOARD Ministry of Industries & Production Government of Pakistan SEDC Building (STP) 5-A‚ Constitution Avenue Islamabad Tele: (051) 9205595‚ 9223734 Fax: (051) 9206161 Prepared By Technology Management International (Pvt) Ltd (TECHMA) 31/11-A‚ Abu Bakr Block New Garden Town‚ Lahore Tele: (042) 5881460 Fax-Cum-Tel: (042) 5881718 E-Mail: techma@Brain.net.pk 2010 TABLE OF CONTENTS Description Page Nos. Acknowledgement
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PAPER-3 ADVERTISING ETHICS & LAWS LESSON 1- Advertising ethics‚ social responsibility and self regulation. LESSON 2- Regulations‚ ethics‚ consumer organization‚ voluntary control LESSON 3- Advertising agencies‚ Advertising Standards Council of India & case studies LESSON 4- Advertising code of publishing advertisements in print and electronic media LESSON 5-Product code‚ alcohol‚ ammunitions and drugs LESSON 6- Advertisement laws‚ F.T.C.‚ ethics‚ regulations‚ restrictions and constitution LESSON
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2011 Annual Report TARGET 2011 ANNUAL REPORT Financial Highlights Total Revenues $69.87B $67‚390 $69‚865 $64‚948 $65‚357 $63‚367 EBIT $5.32B $5‚272 $4‚402 ( Earnings before Interest Expense and Income Taxes ) Net Earnings $2.93B $2‚849 $2‚920 $2‚929 $2‚214 $2‚488 Diluted EPS $4.28 $3.33 $3.30 $4.00 ’10 $5‚252 $5‚322 $4‚673 IN MILLIONS IN MILLIONS ’07 ’08 ’09 ’10 ’11 ’07 ’08 ’09 ’10 ’11 ’07 ’08 ’09 ’10 ’11 IN MILLIONS
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Instructor ’s Manual Operations Management Fifth edition Nigel Slack Stuart Chambers Robert Johnston For further instructor material please visit: www.pearsoned.co.uk/slack ISBN-13: 978-0-273-70850-6 / ISBN-10: 0-273-70850-3 Pearson Education Limited 2007 Lecturers adopting the main text are permitted to download the manual as required. 1 © Nigel Slack‚ Stuart Chambers & Robert Johnston 2007 Pearson Education Limited Edinburgh Gate Harlow Essex CM20 2JE England and
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Chapter 12 Marketing Channels: Delivering Customer Value 1) Which of the following is NOT a typical supply chain member? A) resellers B) customers C) intermediaries D) government agencies E) raw materials supplier Answer: D Diff: 1 Page Ref: 337 Skill: Concept Objective: 12-1 2) ________ the manufacturer or service provider is the set of firms that supply the raw materials‚ components‚ parts‚ information‚ finances‚ and expertise needed to create a product or service. A) Downstream
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