making their own
information technology decisions ?
-Should IT infrastructure be centrally controlled and managed?
-What is the relationship between central information systems management
and business unit information systems management?
-How will infrastructure costs be allocated among business units?
Each organization will need to arrive at answers based on its own needs.
indirectcosts and low-ball the total cost or the per unit reimbursement rate.
Grants: categorical grants and block grants - Scope of purposes
First are categorical grants. That is grants that must be used for particular objectives as specified by the donor and agreed to by the recipient. (특정한 목적에 사용됨)
Second are so called block grants which provide assistance for fairly
Statement of cash flow
Statement of cash flow report cash receipts,
cash payments and financing activities during a period.
Statement of cash flow classifies cash receipt and cash payments as operating, investing and financing activities
1. operating activities
2. investing activities
3. financing activities
Classification of Typical Inflows and Outflows
Operating activitie
1. Lotte Mart’s Background
1.1 Background History & Development
Lotte Mart is one of the “BIG3” big-box retailers- together with E-Mart, and Homeplus- in Korea, and is currently expanding its stores to other neighboring countries. The lines of commodities sold in Lotte Mart vary greatly from groceries, clothing, toys, to electronics and many others. Although Lotte Mart was a secondary
2. Concept of Training
Training typically focuses on providing employee with specific skills or helping them correct deficiencies in their performance. For example, new equipment may require workers to learn new ways of doing the job or a worker may have a deficient understanding of a work process. In both cases, training can be used to correct the skill deficit.
In training, the focus is s