THE IMPACT OF FAIR TRADE ON PRODUCERS AND THEIR ORGANISATIONS: A CASE STUDY WITH COOCAFÉ IN COSTA RICA. LORAINE RONCHI PRUS WORKING PAPER NO. 11 June 2002 Poverty Research Unit at Sussex University of Sussex Falmer‚ Brighton BN1 9SJ Tel: 01273 678739 Email:pru@sussex.ac.uk Website: http://www.sussex.ac.uk/Users/PRU Abstract Fair Trade attempts to address the poverty issues of small Southern producers through the payment of a ‘fair price’ for their goods and the provision of
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Putting the Lid on Tuition The cost tuition as risen dramatically over the past 10 years. According to a college scholarship site‚ Collegeboard‚ from 2010-2015 the "average published tuition and fees at public four-year colleges and universities increased by 13%.” Five years before that it was 24% and the percentages would only increase in the future. Because of this‚ a number of students are finding it difficult to pay for college degrees. I strongly feel that Colleges and universities should have
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Davenport’s article “Putting the Enterprise into the Enterprise System” discusses the pros and cons of Enterprise Systems. These systems gather data—manufacturing‚ sales‚ logistics‚ financial‚ etc.‚ and then pull this data into a central warehouse that helps companies make informed business decisions. However‚ the Article’s main theme is‚ that while these can be powerful tools for an organization‚ the adoption of a cookie cutter solution may be counterproductive. The part that most interested me
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INFORMATION SYSTEM Case Study Analysis ZIMBRA ZOOMS AHEAD WITH ONEVIEW Submitted by: GROUP 2 Adriano‚ Maricris P. David‚ Regine P. Dela Cruz‚ Jeleen Christelle F. Dela Paz‚ Klarinn A. Dioniso‚ Marmiliza E. Doniso‚ Dayanarose O. Mateo‚ Luigie Carl P. Pascual‚ Ma. Christine B. Velasco‚ John Angelo E. Submitted to: Jonathan R. De Jesus‚ MBA Professor October 2014 ZIMBRA ZOOMS AHEAD WITH ONEVIEW Company Background Zimbra is a software company
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MEMO To: Smooth Sailing From: The consulting group Date: May 6‚ 2012 ------------------------------------------------- Subject: Recoverability/Impairment of cruise ship ------------------------------------------------- Facts: Smooth Sailing is a private company that operates one cruise ship. Smooth Sailing’s purchase of the cruise ship was financed with nonrecourse debt. The cruise ship has its own identifiable cash flows that are largely independent of the cash flows of other asset groups
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FACULTY OF LAW Lund University Sabina Örberg Tax Planning with Holding Companies for US Investors in Europe A Comparative Study of Holding Regimes in Sweden and Switzerland JAEM03 Master Thesis European Business Law 30 higher education credits Supervisor: Mats Tjernberg Term: Spring 2013 Contents SUMMARY 1 SAMMANFATTNING 2 PREFACE 3 ABBREVIATIONS 4 1 5 INTRODUCTION 1.1 Background 1.2 Purpose 7 1.3 Method and Material 7 1.4 Delimitations
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The ratios considered useful by upper management will be different than what an investor consider useful. Senior management will be concerned with the ratio like return on total assets because they want to know how the company is fairing overall and whether they will be able to meet the debt holders liability and shareholders expectation. An investor will be more concerned with ratios like return on equity because they just want to know how whether they will be able to make profit on their investment
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What do companies like Rockwater‚ Apple Computer‚ and Advanced Micro Devices have in commonl They’re using the scorecard to measure performance and set strategy. Putting the Balanced Scorecard to Work by Robert S. Kaplan and David P. Norton Today’s managers recognize the impact that measures have on performance. But they rarely think of measurement as an essential part of their strategy. For example‚ executives may introduce new strategies and innovative operating processes intended to achieve hreakthrough
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Today’s future is obsessed with the future. Millions of people read their horoscopes daily‚ hoping for insight into their future. Financial analysts make predictions of the financial markets. Film directors create sci-fi films depicting what the future might be. David Brook’s article‚ Looking Back on Tomorrow‚" discusses his vision of what the future might look like. Brook predicts that the future will have extensive medical technology‚ globalization of power‚ economic inequality and democracy.
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Required: 1. How should Smooth Sailings’ management perform the recoverability test for the cruise ship as of December 31‚ 2010? The following are the required steps to identify‚ recognize and measure the impairment of a long-lived asset (group) to be held and used: * Indicators of impairment — consider whether indicators of impairment are present. * Test for recoverability — If indicators are present‚ perform a recoverability test by comparing the sum of the estimated undiscounted
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