Hair through the ages. Since the beginning of time‚ hair and hairstyles has been very important to the human race. Hair and the way it is styled is not only an adornment‚ but it also tells us more about the personalities‚ social class or the profession of people. Hairstyles have been developing from ancient times and are still in the process of changing today. With every new era comes a new way of creating and styling our hair. Antiquity: The Egyptians Ancient Egyptians are known for their attention
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CUSTOMER PROFITABILITY ANALYSIS Customer profitability analysis (CPA) can be defined as a method used to compare the costs of all the activities used to support a customer or a customer group with the revenue generated by that customer or customer group. It is the analysis of the revenue and costs that relates to the customers which can be determined by considering the similarities and differences in customers’ buying behaviours and customer preferences. From the definition‚ it shows three features
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Economic Snapshot of the Salon and Spa Industry June 2011 Salon Industry Snapshot The salon and spa industry is a vibrant and growing component of the U.S. economy‚ with more than 900‚000 total establishments and annual sales of nearly $40 billion. Salon Establishments With Payroll Employees 2009 Establishments 2009 Sales Non-Employer Salon Establishments* 2008 Establishments 2008 Sales 88‚876 $21.2 billion 824‚119 $18.8 billion Source: Bureau of Labor Statistics‚ U.S. Census Bureau;
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Accounting ratios are relationships expressed in mathematical terms between the figures which are connected with each other in some manner. Obviously‚ no purpose is served by comparing two sets of figures which are not at all connected with each other. Moreover‚ absolute figures are also unfit for comparison. The following are the different classification of ratios: 1. Traditional classification: The traditional classification has been on the basis of the financial statement to which the determinants
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A customer profitability analysis is an evaluation process that focuses on assigning costs and revenues to segments of the customer base‚ instead of assigning revenues and costs to the actual products‚ or the units or departments that compose the corporate structure of the producer. Approaching profitability from this angle can sometimes provide valuable insights into how each step of the process of designing‚ manufacturing‚ and ultimately selling a good or service incurs cost and generates revenue
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Appendix B Profitability Analysis Solutions to Questions B-1 Absolute profitability measures the impact on overall profits of adding or dropping a particular segment‚ such as a product or customer‚ without making any other changes. B-2 Relative profitability involves ranking segments‚ each of which may be absolutely profitable‚ for the purpose of making trade-offs among the segments. Such trade-offs are necessary when a constraint exists. Otherwise‚ they are not necessary. B-3 Every business
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break and reform the bonds of the hair. The hair is washed and wrapped on a perm rod and waving lotion is applied with a base. This solution creates a chemical reaction that softens the inner structure of the hair by breaking some of the cross links within and between the protein chains of the hair. The hair swells‚ stretches and softens‚ then molds around the shape of the perm rod.[1] In addition‚ the term is often and incorrectly used for the process of de-curling hair (a process first developed by
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Airline Profitability in NIGERA In a 2008 interview with VIA Magazine‚ Richard Branson‚ founder of Virgin Airways‚ said‚ “I’ve always said the easiest way to become a millionaire is to start out a billionaire then go into the airline business.” The airline business has been somewhat of a mixed bag; that is until 2010 when airlines were at their most profitable. According to the Wall Street Journal‚ since 1978 airlines have experienced lagging profits‚ but in 2010 they posted half year profits
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on maintaining the highest sanitary standards. TOP Nails does‚ and does not do‚ certain things to ensure client safety and satisfaction. Best Healthy Nail Salon Beauty care cannot be done overnight. It’s a long-run period requiring not only perseverance‚ time‚ and money but also meticulousness in the cleaning process. If you go to a nail salon where tools and implements have not been properly disinfected‚ you are at risk for picking up infection. The two biggest troublemakers are microbacteria infections
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Topic Gateway Series Customer profitability analysis Customer profitability analysis Topic Gateway Series No. 55 1 Prepared by Jasmin Harvey and Technical Information Service January 2009 Topic Gateway Series Customer profitability analysis About Topic Gateways Topic Gateways are intended as a refresher or introduction to topics of interest to CIMA members. They include a basic definition‚ a brief overview and a fuller explanation of practical application. Finally they
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