(1) What is material?
Certain provisions of the SEC apply only to matters that are “material” to the financial condition of the company. Therefore, interpretation and application of those provisions relates to the issue of “what is material”.
Item 101 of Regulation S-K requires that companies must disclose material effects that compliance with environmental law will have on earnings, c
* AOS(apraxia of speech) 치료 접근의 기초
- AOS의 독특한 임상적 특징, 증상이 악화되거나 호전되는 상황에 대한 관찰과 연구들이 AOS치료 접근의 기초를 이룬다.
- 기본 가정: AOS는 말 운동 프로그래밍(motor speech programming)의 장애.
I. General perspectives
운동구어장애(motor speech disorder)의 두 그룹인 마비말
2.1 E-Mart
Shinsegae E-Mart, which is first hypermarket and discount store in Korea, opened the first store in 1993 by Shinsegae Group. In 2006, it acquired Wal-Mart Korea Co., Ltd. which marked the opening of the 100th store. E-Mart is Korea's "first" and No. 1 discount store with 136 stores in Korea and 28 stores in China (as of October, 2011). With the spin-off from Shinsegae Department Stor
Established November, 1993
Branches Total 164 (137 in Korea/ 27 in China)
Head Office 333-16 Seongsu-dong 2-ga,
Seongdong-gu, Seoul
“ A comprehensive global retail expert.
Starting out as the first hypermarketin Korea.
E-mart is Korea’s no.1 discount store “
Management support
Strategy management
Marketing
MD
Department su
Guessing is the best strategy.
Guessing,
is fast because you don’t have to interrupt your reading.
helps your comprehension because you stay focused on the general sense of what you are reading.
helps build vocabulary because you are more likely to remember the words.
allows you to enjoy your reading more because you don’t have to stop often.
Pronouns and synonyms are used to
연간 예산매년 ¾분기 Rolling forecast(次 6분기 예측) + High performance 목표 설정으로 대체
목표는 Absolute target (절대 숫자) 대신 % 성장율 (Net change performance target)로 설정
목표 설정을 포함한 Budget cycle Time은 137일에서 60일로 축소
예전엔 ‘부여된 재무목표와 이를 달성하기 위해 무엇을 얼마나 해야
불확실한 효용 대비 과다 Resource 투입
통상 4~5개월의 시간 소요, Top Mgt/재무관리자의 20~30% 시간 할애, 예산수립 및 평가에평균 25,000 person-day 소요 (Source: “Beyond Budgeting”, Jeremy Hope & Robin Fraser)
편성된 안이 최종적으로는 타협, 임의조정에 의해 확정되는 등 투입 Resource 대비 효용이 낮음
급변하는
Online gateway
diversity-related resource
cultural awareness training tools
country-specific information
e-learning courses
▶ develop strategies
▶ best diversity practices
Purpose
-to foster recognition of their competitive advantage
-to report strategies and practice them well
Report
- CEO of Jo
practices
Environmental issues
Community affairs
Corporate giving
Starbucks foundation
In 2001, Starbucks had donated $7.3million in cash and kind
① Starbucks had purchased almost 90% of its coffee at variable prices tied into the prevailing wholesale market price.
▶ In 2002, Dramatic shift to buying 74% of its coffee at outright fixed prices, with 31% being long term contracts.
Key Points for Writing for Press Release
Is your news "newsworthy?"
Do not use your press release to try and make a sale.
A good press release answers all of the "W" questions (who, what, where, when and why),
Provide the media with useful information about your organization, product, service or event.
If your press release reads like an advertisement, rewrite it.
Start