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The document contains financial analysis of company revenues from 2012-2013, showing a slight decrease from 2012 to 2013. It also contains charts showing revenues by sector from 2012-2013, with the retail trade sector generating the most revenue. The document additionally analyzes the company's EBITDA, EBIT, profit before taxes, and profit per share, which all increased from 2012 to 2013, as well as strengths, costs, and economic situation. It concludes with an opinion on shares and a thank you.
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Colruyt presentation
Colruyt presentationEllen Standaert
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The document contains financial analyses of company revenues from 2012-2013, showing a slight decrease from 2012 to 2013. It also contains charts showing the distribution of revenues across different business sectors such as retail, wholesale, and other activities. Additionally, it analyzes the company's EBITDA, EBIT, profit before taxes, and profit per share, showing increases ranging from 1-2.6%. It notes the company has a strong image and low budget but also high employee costs and may be affected by the economic situation.Technological Solutions
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2) The electronic spreadsheet allowed for automated reporting of financial and tax information over weekly, monthly, and annual periods for analysis of profits, losses, budgets, and taxes.
3) The automated reports eliminated computation errors and enabled remote access for efficient accounting and financial reporting.Reporting to management
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- Sales down despite positive exchange rate effects due to lower prices and volumes, falling 0.9% to 6.4 billion
- Gross profit margin narrowed on negative price trend to 19.2%, against 19.4% in prior-year period
- EBITDA before restructuring expenses at 86 million, versus 191 million in prior year; after restructuring expenses of 63 million, EBITDA was 24 million
- Net loss of 349 million under added impact of goodwill impairments in North America activities
- Strong positive free cash flow of 191 million, compared with negative 64 million in prior year
- Very solid balance sheet maintained with 39% equity ratio
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Este documento presenta seis anexos que incluyen im叩genes, gr叩ficos y tablas adaptadas o tomadas de otras fuentes para ser utilizadas en el reporte de taxonom鱈as de aprendizaje. Los anexos provienen de cartillas escolares, sitios web y gu鱈as educativas.
Navarro trigueros carlos_act_apre_1_uni_2CARNATRI
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Este documento describe los conceptos fundamentales de la comunicaci坦n, incluyendo emisor, mensaje, canal y receptor. Explica que la comunicaci坦n implica la transmisi坦n de informaci坦n de un emisor a un receptor a trav辿s de un canal, y que el mensaje es la informaci坦n codificada por el emisor. Define a cada elemento del proceso comunicativo, describiendo que el emisor codifica y transmite el mensaje, el canal es el medio por el que viaja la informaci坦n, y el receptor recibe y decodifica el mensaje transmitido.Duvel moortgat
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Allen - Royal Academy Engineering, London 4 Nov 2009UK Carbon Capture and Storage Research Centre
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Bhatia Brothers FZE is an Enrolled Electrical & Solar PV Consultant & Contractor for Shams Dubai, DEWAs first smart initiative to connect solar energy to homes & buildings, a part of the Distributed Renewable Resources Generation program.擧悋慍惠擧 - 悋悋惺 惘慍愆 惆惘 悽悋悋
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惠悖愕悋 惆惘 惡愕悋惘 悋慍 悴悋惺 悴悋 悛惆悋惡 惘愕 惘擯 悋 悽悋悋 惘悋 悋惆悋惘 惆 悋愕惠 擧 惆惘 愕擧惠 悋慍 悋 愕悖 惘悴 惡惡惘惆. 悋 惆惘 忰悋愕惠擧 愕悖 惘慍愆 惡惘悋 惘惆悋 悋惘 惡愕悋惘 悋惡 惡 惠惘 惠 愆惆.
惘 惆 愆擧 惘慍愆 惡 忰惆 愕惠 擧 慍惆擯 惘惆 惡惠悋 惘悋 惠忰惠 愆惺悋惺 惘悋惘 惆惆 悋悋 悛愕惡 惘悋 悋愆 悋慍 惘慍愆 悋忰愕悋愕 愃惘 悴悵悋惡 惡惆 惠悋惆 惡 悋惆悋慍 惘 惡悋惘 悴惆 悽愀惘悋擧 惘悋擯惘 惡悋愆惆 惆惘 悋惺 惘慍愆 惆惘 悽悋悋 惺悋惘惷 惺悋愀 悽悋惶 惘悋 惡 惆惡悋 惆悋惘惆 擧 惠悋惆 愕惠悋 惡惘 愕悋惠 悴愕 惘惆 惠悖惓惘惡擯悵悋惘惆
How to Set Up a Simple Bookkeeping System?
How to Set Up a Simple Bookkeeping System?Virtual Employee Pvt. Ltd.
油
Heres a Step-by-Step Process for a Simple Bookkeeping System
Pick a Bookkeeping Method of Your Choice
Choose between manual (spreadsheets) and software-based bookkeeping.
Popular tools: QuickBooks, Xero, or Excel.
Create a Separate Business Bank Account
Open a seperate, dedicated business bank account for your business.
Use business credit/debit cards to track expenses easily.
Record Transactions on a Consistent Basis
Track income, expenses, and receipts periodically, for instance, daily or weekly.
Categorize transactions for better financial clarity.
Reconcile Bank Statements
Compare bank records with bookkeeping entries.
Identify discrepancies and fix any mistakes.
Organize and Store Receipts
Store digital or physical copies of all receipts and invoices.
Use cloud storage or accounting apps for easy access.
Track Accounts Payable & Receivable
Monitor due payments and incoming revenue.
Send invoices and follow up on outstanding payments.
Generate Financial Reports
Create profit & loss statements, cash flow reports, and balance sheets.
Review reports monthly to understand business performance.
Consult a Professional or Hire a Bookkeeper
If you find that you are losing too much time or making errors, it is best to hire an accountant or bookkeeper for complex financial needs.
https://www.virtualemployee.com/services/finance-accounts/hire-bookkeepers
Business Model of Inter Cars S.A.: Strategies and Operations
Business Model of Inter Cars S.A.: Strategies and OperationsInterCars
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Business Model of Inter Cars S.A.: Strategies and Operations
Insights into strategies and operations of a market leader
HEALTH INSURANCE MARKET by Dr. S. Malini
HEALTH INSURANCE MARKET by Dr. S. MaliniMaliniHariraj
油
Health insurance is a financial system where individuals pay premiums to cover medical expenses, offering protection against high healthcare costs and ensuring access to care. It operates on principles like risk pooling (spreading costs across a group) and government intervention to maintain market efficiency.
Economic Rationale
Healthcare expenses are unpredictable, making insurance essential for managing financial risk. By pooling risks, insurance reduces the burden of major illnesses on individuals and improves societal welfare through better health outcomes and preventive care.
Market Structure
The health insurance market includes:
Private Insurance (employer-based or individual plans).
Public Insurance (government programs like Medicare for the elderly and Medicaid for low-income groups).
Markets can be competitive (multiple insurers, price-based competition) or monopolistic (government-run programs).
Demand & Supply Factors
Demand depends on income, premium costs, and risk aversion.
Supply is influenced by regulations, administrative costs, and competition.
High premiums reduce demand, while subsidies (e.g., employer contributions) increase it.
Market Failures
Asymmetric Information: Insurers lack full health data, leading to:
Adverse Selection: Healthy people avoid insurance, leaving insurers with high-risk clients, raising costs.
Moral Hazard: Insured individuals may overuse services or take more health risks.
Externalities:
Positive: Vaccinations benefit society (e.g., herd immunity).
Negative: Overuse of care increases costs for all.
Consequences
Rising premiums and uninsured healthy individuals.
Overburdened healthcare systems and inefficient resource use.
Government Role
Governments address failures through:
Regulation (e.g., ACA banning pre-existing condition exclusions).
Public programs (Medicare, Medicaid).
Solutions
Mandatory coverage to broaden risk pools.
Cost-sharing (deductibles, co-pays) to curb overuse.
Risk-based pricing for fairness.
Conclusion
Health insurance is crucial for financial security and healthcare access, but market failures require government intervention and smart policies to ensure affordability and efficiency.
Public finance (ch 2 Subject matters of public finance)
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3.1 anexosSandra Gallardo
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Este documento presenta seis anexos que incluyen im叩genes, gr叩ficos y tablas adaptadas o tomadas de otras fuentes para ser utilizadas en el reporte de taxonom鱈as de aprendizaje. Los anexos provienen de cartillas escolares, sitios web y gu鱈as educativas.Navarro trigueros carlos_act_apre_1_uni_2CARNATRI
油
Este documento describe los conceptos fundamentales de la comunicaci坦n, incluyendo emisor, mensaje, canal y receptor. Explica que la comunicaci坦n implica la transmisi坦n de informaci坦n de un emisor a un receptor a trav辿s de un canal, y que el mensaje es la informaci坦n codificada por el emisor. Define a cada elemento del proceso comunicativo, describiendo que el emisor codifica y transmite el mensaje, el canal es el medio por el que viaja la informaci坦n, y el receptor recibe y decodifica el mensaje transmitido.Duvel moortgat
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Turnover and profits increased in 2011 for the company. Profits reached 9.95 million, up 12% from internal growth and 6.6% from an acquisition. Total growth was 18%. Over half of revenues came from foreign countries, mainly Belgium but also rising exports to the Netherlands, France, UK, and US. Beer brands Duvel and La Chouffe saw the largest revenue increases at 50% and 43.5% respectively. The report concludes the company saw an upward trend, higher revenues, and growth despite a weak European economy.Allen - Royal Academy Engineering, London 4 Nov 2009
Allen - Royal Academy Engineering, London 4 Nov 2009UK Carbon Capture and Storage Research Centre
油
Royal Academy Engineering, London 4 Nov 2009
On 4 November the UK CCS Community network hosted a meetingWhat will it take to avoid dangerous anthropogenic interference in the climate system? And will they be talking about it in Copenhagen?The circle light
The circle lightThe Next Agency
油
Il numero 0 dell'house organ di Lateral Training, magazine dedicato all'innovazione, alla comunicazione e al marketing.Techawesomesxswedu
TechawesomesxsweduTarjei Heggernes
油
This document discusses a study conducted in Norway that examined how the "flipped classroom" teaching method, which incorporates more technology use, impacts students compared to traditional teaching methods. The study looked at student attitudes towards the flipped classroom, their evaluations of courses that used this method, and whether students' grades developed differently when taught via the flipped method versus regular classes. The researchers found that the flipped classroom directly impacted student attitudes and evaluations of courses, and indirectly impacted the various factors that can determine student evaluations of courses. They discuss how technology can be used to support students and how its results and impacts can best be measured.Te lp march_2015
Te lp march_2015borzna
油
In this lesson students will learn how to use prepositions of place correctly when they are describing a picture. Configuracion GadgetLeidy Semblantes
油
Este documento proporciona instrucciones en 12 pasos para insertar un traductor u otros gadgets en un blog de Blogger. Primero se debe iniciar sesi坦n en Gmail y Blogger, luego ingresar a un blog espec鱈fico. Dentro de la secci坦n de dise単o se puede hacer clic en "Insertar Gadget" para seleccionar un traductor u otros gadgets disponibles y configurarlos para que aparezcan en el blog.Solar Team - Project Reference
Solar Team - Project ReferenceDanilo Mamaril
油
Bhatia Brothers FZE is an Enrolled Electrical & Solar PV Consultant & Contractor for Shams Dubai, DEWAs first smart initiative to connect solar energy to homes & buildings, a part of the Distributed Renewable Resources Generation program.擧悋慍惠擧 - 悋悋惺 惘慍愆 惆惘 悽悋悋
擧悋慍惠擧 - 悋悋惺 惘慍愆 惆惘 悽悋悋Mohammad Baghaei
油
惠悖愕悋 惆惘 惡愕悋惘 悋慍 悴悋惺 悴悋 悛惆悋惡 惘愕 惘擯 悋 悽悋悋 惘悋 悋惆悋惘 惆 悋愕惠 擧 惆惘 愕擧惠 悋慍 悋 愕悖 惘悴 惡惡惘惆. 悋 惆惘 忰悋愕惠擧 愕悖 惘慍愆 惡惘悋 惘惆悋 悋惘 惡愕悋惘 悋惡 惡 惠惘 惠 愆惆.
惘 惆 愆擧 惘慍愆 惡 忰惆 愕惠 擧 慍惆擯 惘惆 惡惠悋 惘悋 惠忰惠 愆惺悋惺 惘悋惘 惆惆 悋悋 悛愕惡 惘悋 悋愆 悋慍 惘慍愆 悋忰愕悋愕 愃惘 悴悵悋惡 惡惆 惠悋惆 惡 悋惆悋慍 惘 惡悋惘 悴惆 悽愀惘悋擧 惘悋擯惘 惡悋愆惆 惆惘 悋惺 惘慍愆 惆惘 悽悋悋 惺悋惘惷 惺悋愀 悽悋惶 惘悋 惡 惆惡悋 惆悋惘惆 擧 惠悋惆 愕惠悋 惡惘 愕悋惠 悴愕 惘惆 惠悖惓惘惡擯悵悋惘惆
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Choose between manual (spreadsheets) and software-based bookkeeping.
Popular tools: QuickBooks, Xero, or Excel.
Create a Separate Business Bank Account
Open a seperate, dedicated business bank account for your business.
Use business credit/debit cards to track expenses easily.
Record Transactions on a Consistent Basis
Track income, expenses, and receipts periodically, for instance, daily or weekly.
Categorize transactions for better financial clarity.
Reconcile Bank Statements
Compare bank records with bookkeeping entries.
Identify discrepancies and fix any mistakes.
Organize and Store Receipts
Store digital or physical copies of all receipts and invoices.
Use cloud storage or accounting apps for easy access.
Track Accounts Payable & Receivable
Monitor due payments and incoming revenue.
Send invoices and follow up on outstanding payments.
Generate Financial Reports
Create profit & loss statements, cash flow reports, and balance sheets.
Review reports monthly to understand business performance.
Consult a Professional or Hire a Bookkeeper
If you find that you are losing too much time or making errors, it is best to hire an accountant or bookkeeper for complex financial needs.
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Health insurance is a financial system where individuals pay premiums to cover medical expenses, offering protection against high healthcare costs and ensuring access to care. It operates on principles like risk pooling (spreading costs across a group) and government intervention to maintain market efficiency.
Economic Rationale
Healthcare expenses are unpredictable, making insurance essential for managing financial risk. By pooling risks, insurance reduces the burden of major illnesses on individuals and improves societal welfare through better health outcomes and preventive care.
Market Structure
The health insurance market includes:
Private Insurance (employer-based or individual plans).
Public Insurance (government programs like Medicare for the elderly and Medicaid for low-income groups).
Markets can be competitive (multiple insurers, price-based competition) or monopolistic (government-run programs).
Demand & Supply Factors
Demand depends on income, premium costs, and risk aversion.
Supply is influenced by regulations, administrative costs, and competition.
High premiums reduce demand, while subsidies (e.g., employer contributions) increase it.
Market Failures
Asymmetric Information: Insurers lack full health data, leading to:
Adverse Selection: Healthy people avoid insurance, leaving insurers with high-risk clients, raising costs.
Moral Hazard: Insured individuals may overuse services or take more health risks.
Externalities:
Positive: Vaccinations benefit society (e.g., herd immunity).
Negative: Overuse of care increases costs for all.
Consequences
Rising premiums and uninsured healthy individuals.
Overburdened healthcare systems and inefficient resource use.
Government Role
Governments address failures through:
Regulation (e.g., ACA banning pre-existing condition exclusions).
Public programs (Medicare, Medicaid).
Solutions
Mandatory coverage to broaden risk pools.
Cost-sharing (deductibles, co-pays) to curb overuse.
Risk-based pricing for fairness.
Conclusion
Health insurance is crucial for financial security and healthcare access, but market failures require government intervention and smart policies to ensure affordability and efficiency.Public finance (ch 2 Subject matters of public finance)
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### 1. T畛ng quan v畛 s叩ch
Trong th畉 gi畛i giao d畛ch ti ch鱈nh, vi畛c c坦 m畛t k畉 ho畉ch giao d畛ch chi ti畉t v bi b畉n l y畉u t畛 then ch畛t quy畉t 畛nh thnh c担ng c畛a m畛t trader. Cu畛n s叩ch *ICT - Full Trading Plan - Mulham Trading* ch鱈nh l m畛t h動畛ng d畉n ton di畛n gi炭p c叩c nh giao d畛ch n畉m b畉t 動畛c c叩ch ti畉p c畉n th畛 tr動畛ng m畛t c叩ch khoa h畛c v c坦 h畛 th畛ng.
Cu畛n s叩ch ny d畛a tr棚n ph動董ng ph叩p c畛a Inner Circle Trader (ICT) m畛t trong nh畛ng h畛 th畛ng giao d畛ch n畛i ti畉ng v畛i c叩ch ti畉p c畉n th畛 tr動畛ng th担ng minh, k畉t h畛p gi畛a ph但n t鱈ch k畛 thu畉t, d嘆ng ti畛n t畛 ch畛c v t但m l箪 giao d畛ch. *ICT - Full Trading Plan - Mulham Trading* kh担ng ch畛 h動畛ng d畉n c叩c chi畉n l動畛c giao d畛ch th畛c ti畛n m c嘆n gi炭p trader x但y d畛ng k畛 lu畉t v t動 duy 炭ng 畉n 畛 t畛n t畉i l但u di trong th畛 tr動畛ng.
### 2. N畛i dung ch鱈nh c畛a s叩ch
Cu畛n s叩ch 動畛c chia thnh nhi畛u ph畉n quan tr畛ng, gi炭p ng動畛i 畛c hi畛u s但u v畛 c叩ch l畉p k畉 ho畉ch giao d畛ch hi畛u qu畉.
#### **Ch動董ng 1: Gi畛i thi畛u v畛 ph動董ng ph叩p ICT**
- T畛ng quan v畛 ph動董ng ph叩p Inner Circle Trader (ICT).
- T畉i sao ICT 動畛c 叩nh gi叩 cao trong c畛ng 畛ng trader chuy棚n nghi畛p?
- C叩ch ti畉p c畉n th畛 tr動畛ng d畛a tr棚n d嘆ng ti畛n t畛 ch畛c.
#### **Ch動董ng 2: X但y d畛ng k畉 ho畉ch giao d畛ch t畛 A-Z**
- T畉m quan tr畛ng c畛a vi畛c l畉p k畉 ho畉ch tr動畛c khi giao d畛ch.
- C叩c y畉u t畛 c畉n c坦 trong m畛t k畉 ho畉ch giao d畛ch.
- C叩ch x叩c 畛nh m畛c ti棚u v k畛 v畛ng l畛i nhu畉n.
#### **Ch動董ng 3: Ph但n t鱈ch k畛 thu畉t theo ph動董ng ph叩p ICT**
- C叩ch s畛 d畛ng m担 h狸nh gi叩 c畛a ICT.
- Ph但n t鱈ch c叩c v湛ng thanh kho畉n v c叩ch th畛 tr動畛ng ph畉n 畛ng.
- C叩ch s畛 d畛ng khung th畛i gian trong giao d畛ch ICT.
#### **Ch動董ng 4: Qu畉n l箪 r畛i ro v v畛n**
- T畉i sao qu畉n l箪 v畛n quan tr畛ng h董n chi畉n l動畛c giao d畛ch?
- C叩c ph動董ng ph叩p qu畉n l箪 r畛i ro hi畛u qu畉.
- C叩ch t畛i 動u h坦a l畛i nhu畉n m v畉n b畉o ton v畛n.
#### **Ch動董ng 5: Chi畉n l動畛c giao d畛ch th畛c ti畛n**
- Chi畉n l動畛c giao d畛ch d畛a tr棚n thanh kho畉n.
- C叩ch nh畉n di畛n i畛m vo l畛nh ch畉t l動畛ng.
- V鱈 d畛 th畛c t畉 v畛 c叩c l畛nh giao d畛ch theo ICT.
#### **Ch動董ng 6: Ki畛m so叩t t但m l箪 giao d畛ch**
- T畉m quan tr畛ng c畛a t但m l箪 giao d畛ch.
- Lm th畉 no 畛 gi畛 v畛ng k畛 lu畉t khi giao d畛ch?
- C叩ch v動畛t qua c畉m gi叩c s畛 h達i v l嘆ng tham.
#### **Ch動董ng 7: Hnh tr狸nh tr畛 thnh trader chuy棚n nghi畛p**
- Nh畛ng i畛u c畉n chu畉n b畛 畛 giao d畛ch ton th畛i gian.
- L畛 tr狸nh ph叩t tri畛n t畛 trader m畛i 畉n trader chuy棚n nghi畛p.
- C叩c bi h畛c t畛 nh畛ng trader thnh c担ng theo ph動董ng ph叩p ICT.
### 3. Gi叩 tr畛 m cu畛n s叩ch mang l畉i
*ICT - Full Trading Plan - Mulham Trading* kh担ng ch畛 董n thu畉n l m畛t ti li畛u h動畛ng d畉n giao d畛ch, m c嘆n l kim ch畛 nam gi炭p trader x但y d畛ng m畛t t動 duy v畛ng ch畉c v chi畉n l動畛c hi畛u qu畉 畛 thnh c担ng trong th畛 tr動畛ng. M畛t s畛 l畛i 鱈ch n畛i b畉t c畛a cu畛n s叩ch:
- **Gi炭p ng動畛i m畛i ti畉p c畉n giao d畛ch m畛t c叩ch bi b畉n**: Cung c畉p h動畛ng d畉n chi ti畉t t畛ng b動畛c, d畛 hi畛u.
- **N但ng cao kh畉 nng ph但n t鱈ch th畛 tr動畛ng**: Trader s畉 h畛c c叩ch 畛c th畛 tr動畛ng d畛a tr棚n hnh vi c畛a d嘆ng ti畛n t畛 ch畛c.
- **X但y d畛ng k畉 ho畉ch giao d畛ch r探 rng**: GiWikivoyage - Dr. Tran Quoc Bao: Shaping the Future of Medical Tourism in Ho C...
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Dr. Tran Quoc Bao, Chief Marketing Officer of City International Hospital, continues to set new standards in healthcare, not just in Vietnam, but across Asia. Recognized as one of Asia's Top 10 Best and Most Influential Hospital CEOs, Dr. Bao is a visionary leader whose innovative approach is transforming the healthcare landscape in Ho Chi Minh City.
As the citys healthcare sector expands, Dr. Bao has positioned City International Hospital as a frontrunner in providing world-class care. His leadership has been instrumental in establishing the hospital as a top destination for both local and international patients, combining advanced medical technology with a focus on patient-centered care. With a deep understanding of the healthcare market and the needs of a growing population, Dr. Bao has created an environment where cutting-edge treatments are accessible, affordable, and tailored to the needs of patients.
Under Dr. Baos guidance, City International Hospital has invested in state-of-the-art facilities, bringing the latest in medical technology and specialized care to Ho Chi Minh City. The hospital serves as a hub for not only routine healthcare but also specialized treatments in areas such as cardiology, oncology, and orthopedics. It has become a beacon of excellence, attracting medical tourists from across the globe.
Dr. Baos success goes beyond medical innovation; his strategic approach to business development and patient experience has set the hospital apart. By focusing on both the quality of care and the comfort of patients, he has created a healthcare environment where international patients feel at home. His dedication to continuous improvement and his ability to stay ahead of healthcare trends have made City International Hospital a leading institution in Vietnam.
As Ho Chi Minh City grows as a destination for both business and tourism, Dr. Tran Quoc Baos leadership is playing a pivotal role in shaping the future of healthcare. His work not only enhances the quality of life for local residents but also elevates the city's reputation as a global healthcare hub.
Frontline Tech Deep Dive by Reach Capital
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The Psychology of Money How Your Mindset Shapes Your Wealth By Tom Leydiker
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- 1. Financial analyse ELLEN STANDAERT 2FV4 English Jordi Castelyn
- 2. REVENUES Revenues of 2012-2013 6,400.00 6,300.00 6,200.00 6,100.00 6,355.60 6,000.00 5,995.20 5,900.00 5,800.00 1 2
- 3. REVENUES 5,000.00 4,500.00 4,000.00 3,500.00 3,000.00 2,500.00 2,000.00 1,500.00 1,000.00 500.00 0.00 Retail trade Wholesale trade Other activities
- 4. FINANCIAL ANALYSE EBITDA 1,60% EBIT 1,00% Profit before taxes 1,10% Profit /share 2,60%
- 5. COMPANY ANALYSE Strong image Lowbudget Economic situation High costs ( employees)
- 6. OPININON Share
- 7. THANK YOU FOR YOUR ATTENTION