value is perhaps the major disadvantage of the sale-leaseback is that the seller transfers title to the buyer. Owners can minimize this disadvantage by including a repurchase option in the leaseback. However‚ a repurchase option changes how the sale-leaseback arrangement is reported for accounting purposes. The lease will be recorded as an asset and capitalized‚ and the obligation to make the future lease payments will be shown as a liability. At the end of a lease without any renewal options‚ the
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Sales Promotion Sales promotion is any initiative undertaken by an organisation to promote an increase in sales‚ usage or trial of a product or service Sales promotions are varied. Often they are original and creative. Buy-One-Get-One-Free (BOGOF) - which is an example of a self-liquidating promotion. For example if a loaf of bread is priced at $1‚ and cost 10 cents to manufacture‚ if you sell two for $1‚ you are still in profit - especially if there is a corresponding increase in sales.
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situations and decisions than those who have not.” (3) If the abstinence-only approach continues‚ it is expected have serious consequences by denying young people access to the information they need to protect themselves. These
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Introduction: The End of the World‚ We are living in a period of time that is of overwhelming interest to all. Political leaders and legislators‚ men and women who hold positions of trust and authority‚ thinking men and women of all classes‚ have their attention focused upon the events taking place around us. People are watching the strained‚ restless relations that exist between countries. Thousands observe the intensity that is taking possession of every earthly element‚ and they realize that
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Karen Mae T. Villagonzalo Sales Promotion BSBA-MM 2-2S Assignment A. Promotional Mix‚ Components: - Promotional Mix: A specific combination of promotional methods used for one product or a family of products. - Components: Advertising - Presentation and promotion of ideas‚ goods‚ or services by an identified sponsor. Examples: Print ads‚ radio‚ television‚ billboard‚ direct mail‚ brochures and catalogs‚ signs‚ in-store displays‚ posters‚ motion
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grow their bottom line. Marly saw the opportunity for growth and went for it. However‚ FSMI has no experience with large customers. The best option to address the experience issue would be to take on one major customer and learn the ins and outs of what it takes to satisfy their demand. Then‚ once FSMI is able to accommodate that customer‚ they should approach additional large customers. If there were problems or glitches with the initial large customer‚ FSMI would be able to find alternatives.
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PROFESSIONALISM IN HIGHER EDUCATION Introduction In the context of globalization‚ education becomes a perquisite for the supply of highly qualified and trained manpower. Education is seen not only as a key to social cohesion but also to mitigate the consequences of globalization. The fundamental requirement for global standards of education is the trained and professionally competent teachers. That a professionally competent teacher is indispensable even in
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O’Neill Email: Geraldine.m.oneill@ucd.ie Date: 13th January 2010 Overview of curriculum models Ornstein and Hunkins (2009‚ p15) contend that curriculum development encompasses how a ‘curriculum is planned‚ implemented and evaluated‚ as well as what people‚ processes and procedures are involved..’. Curriculum models help designers to systematically and transparently map out the rationale for the use of particular teaching‚ learning and assessment approaches. Ornstein and Hunkins (2009) suggest
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The End of Nature Book Review Introduction 1 a) When Bill McKibben originally wrote this book in the late 1980s‚ the two observations were that we tell time badly and that our sense of scale is awry. 1 b) Nothing at all has changed‚ but actually gotten worse. It has increased by 15%. 1 c) Three pieces of evidence that support global warming is that sea levels will rise‚ warmer seasons and a lot more hurricanes will come. 1 d) Everything we do involves fossil fuels and in order to
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clumsy are just as important as physical skills. In the passage “What Could Be Better Than a Touchdown?”‚ Sanneh’s analysis proves the author’s claim that mental strength is just as important as physical prowess. Heinrich writes about how mental strength is needed in running. While playing any type of sports‚ you need to have the ability to think quickly just like you need to have strength or be fit to play. In “What Could Be Better Than a Touchdown?‚” Sanneh states‚” There are a few situations in
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