Internal

This paper provides analysis on Cadbury, Inc and confectionery industry. The paper analyzes the external and internal forces affecting the company, the industry it operates and its business level strategy. Further, it gives detailed information about the SWOT analysis of the company. Considering the situational features such as opportunities and threats when designing the environmental analysis and making realistic marketing plan is very crucial because a company will benefit from its own strengths, eliminate its weaknesses, benefit from environmental opportunities and protect itself from environmental threats. On the simple basis of product quality and taste, Cadbury proves to be superior to other commercially available chocolate even with the seeming similarities in texture. This paper deals with two main research flows: environmental analysis and situational factors which allows organizations to compose a realistic and effective marketing plan. This study provides a framework that implement a common consensus on these research flows by specifiying some important issues for future research and by making effective strategy analysis in the confectionery industry. ŞEKERLEME ENDÜSTRİSİNE YÖNELİK STRATEJİK PLANLAMA SÜRECİNDE DURUM ANALİZİ UYGULAMASI: CADBURY, A.Ş. ÖRNEĞİ Ö z Bu çalışma, Cadbury A.Ş. ve şekerleme endüstrisi analizlerini kapsamaktadır. Çalışma, SWOT analizi yardımıyla Cadbury A.Ş.'nin içinde bulunduğu sektörü ve işletme düzeyinde stratejileri etkileyen dış ve iç kuvvetleri analiz etmektedir. Çevrenin analizi ve şirketin pazarlama planı tasarlanırken durumsal faktörler göz önünde bulundurulduğu gözlenmiştir. Cadbury A.Ş.'nin örgütsel bağlamda sahip olduğu güçlü yönlerden faydalanırken; zayıf yönlerin olumsuz etkilerini en aza indirgemeye yönelik çeşitli stratejiler kurduğu görülmüştür. Şirketin bu stratejileri, pazar fırsatlarından yararlanmasına ve herhangi bir tehditten kaçınmasına fayda sağlayacağı için oldukça önemlidir. Cadbury A.Ş.'nin ürünleri yüksek fiyatla ithal edilen atıştırmalık ve yiyeceklere kıyasla daha uygun fiyatlı ve eşit derecede rekabetçi bir alternatiftir. Cadbury A.Ş.'nin şirket stratejilerinin aynı sektörde yer alan diğer şirketlerden daha üstün ve başarılı olduğu sonucuna ulaşılmıştır. Çalışma, şirketi etkileyen dış güçleri, bulunduğu sektörü ve şirketin çevresini analiz etmektedir. Böylelikle şekerleme endüstrisinin geleceği hakkında gerçekçi öngörüler sunulmakta ve sektörün dinamikleri hakkında önemli bilgilere ulaşılmaktadır. Bu çalışma gelecekteki araştırmalara şekerleme endüstrisindeki firmaların çevresel analizi için önemli alanları vurgulayan kavramsal bir çerçeve sunmaktadır.

This study was focused on effectiveness of accounting information system on internal control in Oromia International Bank, Bule Hora Branch. The objective of the study was to examine the effectiveness of accounting information system on internal control. To achieve the objective, it was considered important to analyze the function of accounting information system in bank operation, to analyze factor that effectiveness of internal control and to analyze problem that faced by the organization if accounting information system was not used.

This study was focused on effectiveness of accounting information system on internal control in Oromia International Bank, Bule Hora Branch. The objective of the study was to examine the effectiveness of accounting information system on internal control. To achieve the objective, it was considered important to analyze the function of accounting information system in bank operation, to analyze factor that effectiveness of internal control and to analyze problem that faced by the organization if accounting information system was not used. The source of the data used a primary and secondary source of data. The primary data was collected from questioner, interview and through personal observation. The secondary data collected from public or official documentation finally the collected data was processed, analyzed and interpreted by using different percentage. Study was concluded by observing that lack of accounting information system was creating lack of internal control. Recommendation was forwarded by mentioning the importance of awareness and training program for accounting information system to maintain proper internal accounting control system.

Abstract.  Carrero JJ, Qureshi AR, Axelsson J, Yilmaz MI, Rehnmark S, Witt MR, Bárány P, Heimbürger O, Suliman ME, Alvestrand A, Lindholm B, Stenvinkel P (Karolinska Institutet, Stockholm; and Karo Bio AB, Novum, Huddinge; Sweden). Clinical and biochemical implications of low thyroid hormone levels (total and free forms) in euthyroid patients with chronic kidney disease. J Intern Med 2007; 262: 690–701.Objectives.  In this study, we explore the associations of decreased thyroid hormone levels with inflammation, wasting and survival in biochemically euthyroid patients with end-stage renal disease (ESRD).Design.  After exclusion of 23 patients with thyroid-stimulating hormone (TSH) values outside the normal range (0.1–4.5 mIU L−1), 187 clinically and biochemically euthyroid incident ESRD stage 5 patients starting dialysis were followed for a median of 20 (range 1–60) months. Measurements of total and free forms of thyroid hormones, s-albumin, hs-CRP, interleukin (IL)-6, vascular adhesion molecule (VCAM)-1 and insulin-like growth factor 1 (IGF-1) were performed at baseline.Results.  In this population, 17 out of 210 patients (8%) were defined as subclinically hypothyroid. Multivariate analysis, according to receiver operating characteristic (ROC) curves, showed that mortality was best predicted by total triiodothyronine (T3). When using the cut-off levels derived from ROC, low T3 levels were associated with increased inflammation (higher hs-CRP, IL-6 and VCAM-1) and lower concentration of both s-albumin and IGF-1. Finally, low T3 but not low free triiodothyronine was associated with worse all-cause (Likelihood ratio = 45.4; P < 0.0001) and cardiovascular mortality (Likelihood ratio = 47.8; P < 0.0001) after adjustment for confounding factors.Conclusion.  This study showed that low T3 levels are independent predictors of all-cause and also cardiovascular disease mortality in biochemically euthyroid patients, perhaps due to an intimate association with inflammation. Based on these results, the use of T3 levels in studies assessing the relationship between thyroid dysfunction and mortality risk is recommended.

The main financial challenge facing small and medium enterprises (SMEs) is access to affordable credit over a reasonable period. Despite the financial reforms aimed at improving SMEs, access to finance to improve their performance and growth, access to finance for SMEs remains a recurrent problem. This is even more pronounced for commercial loan financing and as long as banks apply the same lending
principles to SMEs as to big firms, small businesses will be deprived of key access to finance. The
structure and management of majority of SMEs is less developed with weak internal controls making
the availability of information for risk analysis by the banks and micro-finance lenders inadequate. This
research therefore led to an argument that the inherent weaknesses in the internal control structures of
SMEs deny them access to commercial loan financing. SMEs in Uganda, suffer from constraints that
lower their resilience to risk and prevent them from growing. Findings of the study indicated that the
soundness of the various internal controls was a significant predictor for access to commercial loan
financing. More specifically firms with sound asset control and an independent review stood a better
chance of accessing funding. It was thus recommended that; SMEs work on setting up or improving
their preventive and detective internal controls and risk management systems while ensuring that the
installed systems are appropriate to their size and organizational complexity in order to improve their
chances of accessing the much desired capital.

Eugen-Olsen J, Andersen O, Linneberg A, Ladelund S, Hansen TW, Langkilde A, Petersen J, Pielak T, Møller LN, Jeppesen J, Lyngbæk S, Fenger M, Olsen MH, Hildebrandt PR, Borch-Johnsen K, Jørgensen T, Haugaard SB (Copenhagen University, Hvidovre Hospital, Hvidovre; Copenhagen University Hospital, Glostrup; Copenhagen University Hospital, Copenhagen; Copenhagen University Hospital, Glostrup; Copenhagen University, Hvidovre Hospital, Hvidovre; Steno Diabetes Center, Gentofte; University of Aarhus, Aarhus; University of Copenhagen, Copenhagen; Copenhagen University, Hvidovre Hospital, Hvidovre, Denmark). Circulating soluble urokinase plasminogen activator receptor predicts cancer, cardiovascular disease, diabetes and mortality in the general population. J Intern Med 2010; 268: 296–308.Background. Low-grade inflammation is thought to contribute to the development of cardiovascular disease (CVD), type-2 diabetes mellitus (T2D), cancer and mortality. Biomarkers of inflammation may aid in ris...

This study was focused on effectiveness of accounting information system on internal control in Oromia International Bank, Bule Hora Branch. The objective of the study was to examine the effectiveness of accounting information system on internal control. To achieve the objective, it was considered important to analyze the function of accounting information system in bank operation, to analyze factor that effectiveness of internal control and to analyze problem that faced by the organization if accounting information system was not used. The source of the data used a primary and secondary source of data. The primary data was collected from questioner, interview and through personal observation. The secondary data collected from public or official documentation finally the collected data was processed, analyzed and interpreted by using different percentage. Study was concluded by observing that lack of accounting information system was creating lack of internal control. Recommendation was forwarded by mentioning the importance of awareness and training program for accounting information system to maintain proper internal accounting control system

CONTEXT AND OBJECTIVES: There are few studies concerning bone marrow mononuclear cell (BMMC) transplantation in cases of nonischemic dilated cardiomyopathy. This study describes a novel technique of BMMC transplantation and the results up to one year after the procedure. DESIGN AND SETTING: This was a case series to evaluate the safety and viability of the procedure, at Instituto de Cardiologia do Rio Grande do Sul. METHODS: Nine patients with symptomatic dilated cardiomyopathy, functional class III/IV and left ventricular ejection fraction (LVEF) < 35% received BMMC (9.6 ± 2.6 x 107 cells) at 20 sites in the ventricular wall, by means of thoracotomy of length 5 cm in the fifth left intercostal space. Echocardiograms and nuclear magnetic resonance (NMR) were performed. RESULTS: There were no major complications. The functional class results for the first six patients (preoperatively and at two, four, eight and twelve-month follow-ups, respectively) were: [IV-2, III-4] to [I-5, II-1] to [I-3, II-3] to [I-2, II-3] and [I-2, II-3]. Echocardiograms showed LVEF: 25.9 ± 8.2; 32.9 ± 10.4; 29.4 ± 7.2; 25.1 ± 7.9; 25.4 ± 6.8% (p = 0.023); and % left ventricular (LV) fiber shortening: 12.6 ± 4.4; 16.4 ± 5.4; 14.3 ± 3.7; 12.1 ± 4.0; 12.2 ± 3.4% (p = 0.021). LV performance variation seen on NMR was non-significant. CONCLUSION: Intramyocardial transplantation of BMMC in dilated cardiomyopathy cases is feasible and safe. There were early improvements in symptoms and LV performance. Medium-term evaluation revealed regression of LV function, although maintaining improved functional class.

Abstract. Pancera P, Ribul R, Presciuttini B, Lechi A (Università di Verona, Italy). Prevalence of carotid artery kinking in 590 consecutive subjects evaluated by Echocolordoppler. Is there a correlation with arterial hypertension? J Intern Med 2000; 248: 7–12.Objective. To assess a possible correlation between high blood pressure and prevalence of kinking in carotid arteries.Design. Between July 1, 1997 and December 31, 1998, we evaluated the subjects submitted to Echocolordoppler examination of carotid arteries.Setting. Patients were examined at the Laboratory for Noninvasive Vascular Diagnostics of the University Hospital in Verona.Subjects.& 590 consecutive subjects (M/F ratio, 1/1.2; mean age, 67 years; range, 36–86 years).Main outcome measures. An Echocolordoppler ultrasonograph to evaluate by means of the standard longitudinal and transverse scans the usual parameters of both intima-to-lumen interface and flow. Moreover, particular attention was paid to the analysis of the conformational characteristic of the vessels. Kinking has been classified in three classes according to the degree of bending. All the subjects were asked to compile a questionnaire that provided us with the clinical history.Results. The prevalence of hypertension in the subjects with kinking appeared higher than in subjects without this abnormality (χ2 = 6.44, P < 0.02). We found also a significant association between kinking and transitory ischaemic attacks (χ2 = 6.987, P < 0.01).Conclusions. The high prevalence of kinking in the hypertensives agrees with the pathogenetical hypothesis ascribing a role to the high endoluminal pressure. The presence of hypertension and kinking of the internal carotid artery suggests that they could be additive risk factors in the pathophysiology of a transitory ischaemic attack.

This study was focused on effectiveness of accounting information system on internal control in Oromia International Bank, Bule Hora Branch. The objective of the study was to examine the effectiveness of accounting information system on internal control. To achieve the objective, it was considered important to analyze the function of accounting information system in bank operation, to analyze factor that effectiveness of internal control and to analyze problem that faced by the organization if accounting information system was not used. The source of the data used a primary and secondary source of data. The primary data was collected from questioner, interview and through personal observation. The secondary data collected from public or of icial documentation finally the collected data was processed, analyzed and interpreted by using dif erent percentage. Study was concluded by observing that lack of accounting information system was creating lack of internal control. Recommendation was forwarded by mentioning the importance of awareness and training program for accounting information system to maintain proper internal accounting control system.