workers in the developed countries are retiring earlier thereby compounding the impact of rising longevity on pension costs.
2) Effect on Public Budgets
Population aging translates directly into a lower ratio of taxpaying workers to retired beneficiaries that, in turn, translates into greater demands on public budgets. UN projects that the ratio of working-a adults (15-64) to elderly (65 and
budget is a set of interrelated budgets that constitutes a plan of action for a specified time period.
↓
Operating budget
Financial budget
Sales budget
Production budget
Direct materials budget
Direct labor budget
Manufacturing overhead budget
Selling and administrative expense budget
Capital expenditure budget
Cash budgetBudgeted balance sheet
The cash budget
51. Celler-Kefauver Antimerger Act : This act, passed in 1950, made it illegal in certain circumstances for a firm to merge with another by purchasing its assets. This strengthened the Clayton Act.
셀러-케파버 반합병법 : 1950년에 통과된 법령으로 특정한 상황에서 한 기업이 다른 기업의 자산을 구매하여 합병 하는 것을 불법으로 만들었다. 이것은
Balance is chasing behind of those 2, or 3 giant brands and in some department stores the sales of NB exceeded Adidas in 2011.
Our Brand- New Balance
After E-Land Group acquired the licensing rights in 2008, the sales of New Balance are dramatically increasing. It grew more than 6 times from 2008 to 2010 and we are expecting to earn more than 2,000,000,000,000 by performing customization s
※ Total expenditure is \8,285,200 (out of \9,000,000) and the balance is 714,800
※ Details of backup plan's budget can be found on page 7
Ⅳ) Backup Plan
■ Backup Plans
Backup plans include specific actions to deal with specific variances to assumptions resulting in a particular problem (especially bad weather) or emergency.
DAY 2 (14THMay,2010)
TIME
ACTION
DETAIL
07:00-08:3