개념
포워더가 송화인으로부터 운송 의뢰 받은 LCL화물이 FCL화물로 혼재하기에 부족한 경우 동일 목적지의 LCL화물을 보유하고 있는 다른 포워더에게 연합혼재를 의뢰하여 FCL화물로 만들어 운송하는 형태.
업무의 처리절차
동 지역 포워더에 혼재 의뢰(closing time1~2일전) 목적화물을 CFS로 이
*******[C]*********
CAF(Currency Adjustment Factor) 통화할증료
- 정기선사나 정기선 운임동맹에 의하여 부과되는 Surcharge의 일종이다. 선박회사의 Tariff에 규정된 통화로 환전할 때 발생할 수 있는 불이익을 보충하며 선박회사의 수익을 보장하기 위하여 부과한다. CAF는 기본 운임률에 일정한 Percentage로서 부과된
common depending on how LVMH defines its business segments.
- Advertising cost for every operation region
Under the current segmentation, the advertisement cost for each business category in LVMH enterprise is traceable fixed cost. For example, each business segment makes its own advertisements such as picture and video and posts them on magazine, newspaper and so on. However, since LVMH u
SECTION A: FINANCIAL ANALYSIS
1. Common Size (i) Income Statements and (ii) Balance Sheets
Income Statement - Common Size
AMR Corp Korean Air AMR Corp Korean Air
2007 2007 2006 2006
Revenues 100.0% 100.0% 100.0% 100.0%
Operating Expenses 95.8% 92.8% 95.3% 93.8%
Operating Income 4.2% 7.2% 4.7% 6.2%
Other Income(Expense) -2.0% -6.2% -3.7% -0.1%
Income before Income Taxes 2.2% 1.0%
Airport management, in common with others involved in the operation of elements of the civil air transportation system, are required to take measures that will provide a high level of protection of buildings and equipment (including aircraft), in addition to ensuring the safety and personal security of passengers and staff using the system. This must be done in manner that disturbs the normal ope