Het nut en de noodzaak van due diligence voor Aelec International “Van afstand bezien is alles mooi maar beheers de risico’s!” - Mark Goderie - Een adviesnotitie door: Renee Ruiter en Evelien van Nederpelt Minor P&O – DPA3VA N.a.v. het vak ‘Arbeidsvoorwaarden 3’ 13-10-2010 Inhoudsopgave Inleiding 2 1. Wat is het nut en de noodzaak van due diligence onderzoek? 3 2. Welke bedrijfsaspecten rond de overname van Bell NL BV dienen in kaart te worden gebracht? 5 3. Advies 9 Literatuurlijst 10 Bijlagen 12 1. Verklaring “eigen werk” 12 2. Verklaring aandeel 13 Inleiding Electronicadivisie Bell NL BV zal door Aelec …show more content…
In veel gevallen geeft een due diligence onderzoek aanleiding om op een aantal punten nadere onderhandelingen te voeren. Hierbij kan men denken aan bijvoorbeeld het aanpassen van de overnameprijs of het verlenen van aanvullende garanties. Figuur 1: Succesvolle en minder succesvolle overnames, Schepper (2001), Batelaan (2006), Schenk (2006) en Matias (2007) Uit bovenstaand diagram wordt duidelijk dat slechts 30% van de overnames in Nederland succesvol zijn. Inadequaat due diligence onderzoek is een van de (indirecte) oorzaken van het mislukken van een overname. Een due diligence onderzoek wordt gewoonlijk uitgevoerd nadat men een intentieverklaring heeft ondertekend. Hierin kan o.a. de reikwijdte van het due diligence onderzoek worden opgenomen. Het due diligence onderzoek wordt verricht door deskundigen en specialisten op de diverse bedrijfsaspecten, zoals accountants, juristen, taxateurs, fiscalisten en milieudeskundigen. Uiteraard is het van belang dat Aelec International duidelijk maakt wat precies moet worden onderzocht en met welke intensiteit. 2. Welke bedrijfsaspecten rond de overname van Bell NL BV dienen in kaart te worden gebracht? Bij het nut en de noodzaak van due diligence werd al duidelijk waar due diligence om draait. Er werd verteld wat de doelen zijn die men kan bereiken door een gedegen due diligence onderzoek uit te voeren. Bij de overname van Bell NL BV zijn er
What appears to be their issue(s) – concern(s), problem(s), challenge(s), or opportunity(s) – and its significance for the project team and Kristoffer Consulting?
My name is Will. I was on my way to a party at my friend 's house on my way there, my car got a flat tire. As the flat tire leaned to the right my car moved to the right and made me crash into a fallen tree next to a sign saying,”Land for sale,call 555-3.” that 's all that it stated the rest of the writing had faded. My engine was still working but my tire wasn’t keeping me straight. My car kept not moving correctly so I decided to look for a spare in a house I saw in the distance.I brought my camera, for no apparent reason, and went up to the house to see if anybody was home. Apparently nobody was in the house. As I walked into the living room, I saw a note that stated,”Thank you so much for buying my property. I’m going to be out for a while so I won’t be here. Signed-Kate.”
Each of these texts all highlight the importance of identity and names, and how having a name that doesn’t fit European standards can make life in our society much harder. When your name doesn’t fit the European standards it can be harder to get a job, and you become more vulnerable for bullying. Some also allude to the idea that a name is something you must identify with as well, and that it’s a piece of you.
In this regard, Van Dijk exemplifies the different conditions in which many authorities and institutions victimize the public or
The idea of the naming system in the Ju/’hoansi was very interesting to be because there were a few parallels that could be drawn between what is seen in the United States and there. Although our naming practices are not as complex, when you meet someone with the same name as you or someone you love there is an indescribable bond that can be formed. This connection although not as intense as in the Ju/’hoansi seeing each other as related is something that many people hold to a high importance. In the section of Dettwyler, it was humbling to see that the author takes the times to create relationships with her participants instead of treating them as if they were just the place she was getting data from.
3. The audience of this essay is the readers of the website Slate.com and followers of Freakonomics. Another, although not direct, audience of this essay is readers of the book Convergences. The purpose of this essay is to inform on how names trend and move through society, by analysing popular baby names amongst different groups of people. The context of this essay is the book, Freakonomics, written by Steven D. Levitt and Stephen J. Dubner. They analyze data to understand how the world works. They probably wondered why baby names trend, so they analyzed data to find the answer.
In the article “The Uniqueness of Names”, the author expresses her ideas that although majority people may have the same name, each of them is different in unique meanings. The author makes a choice of giving an argumentative statement to this article. A good argument always gives the life to the article because it is the central of the article. The author choices a great argument which makes the whole writing becomes more interesting and attractive to the readers.
One method that is use to analyze processes is the Shewhart cycle of plan–do–study–act (PDSA). The team decided to use PDSA to analyze the Third available appointment because
Credibility in a working environment is the level of honesty. Due process ensures that both the employees and employer have an honest working environment and no blame game in case one party fails in his or her job. Secondly, the due process ensures fairness in that employees are treated fairly and their rights are observed. Thirdly, the due process ensures accessibility in that employees can trust and incorporated in the decision-making process of the firm. This is because they have a property right in the company operations. Fourthly, the effect of due process in human resource management is that it ensures that the human resource department will employ qualified staffs because getting rid of staffs without a solid reason is termed illegal. Fourthly, it will end corruption in the human resource management. This is because it has been recorded that some human resource officials fire qualified staffs so that they can employ close relative or people they know won`t report their illegality. Therefore, the due process policy helps in ending corruption in the human resource management. Fifthly, it reduces employee’s harassment by human resource officials. It has been recorded that some human resource officials harass their staff either sexually or through abusing them. Hence, the employees have the right to complain without the fear of losing their jobs. Lastly, due process influence output quantity and quality. This is because the human resource department is tasked at employing the best-qualified staffs in the industry. It is due to tiresome strategies of ending incompetent
“Names are an important key to what society values,” says author David S. Slawson (Sunbury, n.p.).This quote expresses the distinction between the actual meaning of
Anyone living in the Netherlands has the right to take a matter to court. In coming to its decision, the court will base itself on various sources of law, such as statutes and treaties.
In baie gevalle het Brecht gebruik gemaak van n filmdoek wat gewoonlik agter op die verhoog geplaas word. Op die filmdoek sal dan kort film snitte van byvoorbeeld die Wêreld Oorloë gespeel word. Hierdie vorm nie net deel van die verfremdungstegniek nie, maar dit skep ook n duidelike beeld aan die gehoor van wat eintelik in die oorlog plaasvind
Når to individer eller et individ og en virksomhed mødes flere gange over en transaktion, bliver der ofte skabt en hvis relation mellem parterne. Relationen kan være utrolig vigtig for et samarbejde i fremtiden, men det kan dog også være farligt for en virksomhed, hvis samarbejdet ikke kan opretholdes.
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Ne nje situate te tille, me norma interesi kaq te uleta, askush nuk eshte i gatshem te jape hua. Ndryshimet ne normat e interesit mund te ndikojne dhe kursin e kembimit te nje monedhe. Per shembull, nje norme me e larte e interesit ne leke krahasuar me interesat ne valute i ben investimet ne leke me joshese, pasi kthimi nga ky investim eshte me i larte. Kjo ben qe te rritet vlera e lekut kundrejt ketyre monedhave. Normat e larta te interesave kane dy lloj efektesh kontradiktore mbi kursimet e konsumatoreve. Se pari, sa me teper te fitojne njerezit nepermjet kursimeve, aq me te prirur jane ata per te kursyer. Megjithate, sa me te medha te jene fitimet, aq me te pasur ndihen kursimtaret, rrjedhimisht ata do te shpenzojne me teper ne vend qe te kursejne.