Prime number

variable overhead, and fixed overhead) as inventoriable or product costs; it is the traditional approach to product costing; it must be used for external financial statements and tax returns accepted quality level (AQL) the maximum limit for the number of defects or errors in a process accounting rate of return (ARR) the rate of earnings obtained on the average capital investment over the life of a capital project; computed as average annual profits divided by average investment; not based on cash

goal of ABC is to increase profits, not to obtain more accurate costs," little attempt has been made to examine empirically the relationship between the adoption of ABC and the creation of shareholder value through increased profits. Therefore, the prime purpose of this paper is to see whether the many documented successfiol case study implementations of ABC are, on average, translated into superior stock perform,ance. Using mail surveys, we identify a sample of 47 firms listed on the London Stock

emprunteurs parce qu'ils considèrent le risque trop élévé. Credit rating= ,reputation de solvabilité Creditor= créancier Crony= copain, ami Cronyism= copinage. Favoriser d’anciens copains, indépendamment de leur competenceS et qualifications. Crunch numbers= traiter des nombres avec l’aide d’un ordinateur. CSR-Corporate Social Responsibility= responsabilité sociale de l’entreprise. Currency= monnaie Customs= 1° une taxe ou un impôt saisi sur certaine marchandises importées ou exportées

reassured by the official websites of shopping and it becomes more and more convenient to buy remote because they save time. The total share of e-commerce (B2C and C2C) rose 65% in 2012, and 112% of B2C by himself! Estimates show that in 2013 the number of online shoppers in China is 310 million, three times more than in 2009. China and its 1.4 billion Chinese are now so attractive but also essential for the development of e-commerce and corporate market. E commerce in China is also a lever of profit

purely economic, political, and social ones. Political System1 Denmark’s political system consists of a Constitutional Monarchy. The monarch is considered the chief of state, and along with the prime minister and the cabinet of ministers (known as Council of State), enforces the Executive power. Both the prime minister and the cabinet are appointed by the monarch in the sequence of free elections. The Legislative power is in the hands of a unicameral Parliament: the People's Assembly or Folketing. In

Japan’s trade. About the current government, Japan is a constitutional monarchy where the power of the Head of Stage – the Emperor Akihito since 1989– is very limited. Concerning the Head of government, Naoto Kan has been elected Prime Minister since June 2010. The Prime minister of Japan is elected by the Emperor with the direct recommendations of the Parliament called the Diet. Also, in Japan, religions are important in the culture and are characterized by pluralism. Indeed, a large part of the

jurisdictions. A hierarchy exists between local courts, regional courts and Supreme Court. The Swedish law is codified. After the elections in September of 2010, for the first time the extreme right wing party has a real power in the assembly. The Prime Minister is Fredrik Reinfeldt, from the Moderate Party. Administration The counties (Swedish län) were instituted in 1634. Sweden is divided into 21 counties. 18 of them are governed, on the one hand, by a representative of the State, and on the

strong role for local authorities in licensing gambling premises in their area, and authorities will be able to resolve not to license any new casinos in their area if they do not want them. The Act also allows for a controlled increase in the number of casinos in the United Kingdom. There will be a maximum of 17 new style casinos, whose locations will be proposed by an independent advisory panel. Existing casinos will be able to continue to welcome their customers without changing anything

proposition, Modigliani et Miller énoncent une autre implication de leur modèle à savoir le taux de rendement espéré d’une action est égal au taux de capitalisation Ka des bénéfices d’une firme non endettée et de même classe de risque, plus une prime du risque financier égale au produit du ratio dettes/fonds propres par le différentiel entre ce taux de capitalisation et le taux d’intérêt KD. Dans une extension de leur modèle de 1958, Modigliani et Miller (1963) complètent leur analyse par la

dissolved and twelve new directors were appointed at each bank. BNCI and CNEP were merged in 1966 to form BNP. BNP was re-privatised in 1993. On 9 August 2007, BNP Paribas became the first major financial group to acknowledge the impact of the sub-prime crisis by closing two funds exposed to it. This day is now generally seen as the start of the credit crisis and the bank's quick reaction saved it from the fate of other large European banks such as UBS. On 6 October 2008, BNP took over 75% of troubled