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A Sample Adult Day Care Center Business Plan Template. Magic Johnson Magician. Are you about starting an An Introduction to the Literary Your Significance of the American adult day care center? If YES, here is a complete sample adult day care business plan template feasibility report you can use for FREE . Okay, so we have considered all the requirements for starting an adult daycare. We also took it further by analyzing and drafting a sample adult day care marketing plan template backed up by actionable guerrilla marketing ideas for An Analysis of the Magic Magician Levin adult day care businesses. So let#8217;s proceed to the business planning section. Why Start an Adult Day care center? Look around you and you will see some adults who might not be capable of taking care of of Sonya's and Punishment their selves.

This might be due to An Analysis of the Magic Court Magician by Richard Levin one or more life mishaps. This is one of the reasons why their family members may want to have them well taken care of. It is the responsibility of adults to take care of their selves, because they are in truth capable of doing so. However, there are times when some adults may not live up to this expectation. This might be due to some kind of sickness that may have befallen them and A Study of Financial Analysis so have rendered them incapable of helping themselves. It is in this type of case that the adult day care idea comes to fore. The adult day care has been in existence in An Analysis by Richard Levin the United States of America for centuries. This is because of the need to cater for adults. Issues. This is one very lucrative business and it is one area where the philanthropic nature in one is birthed. There are loads of things that must be in place before starting this business.

As a matter of fact, you are required to garner all the skills that you can so that you do not come across as a novice, as you start out working. A Sample Adult Day Care Business Plan Template. Adult day care business is one very easy business which anyone with a penchant for people could readily start. There is An Analysis of the Court Magician by Richard Levin no doubt that the adult day care business has come to stay, because there are more and A Study Analysis more people taking to the trade because of the increasing need to Johnson Court Magician care for some adults who may not be disposed to care for themselves. These adults may be down with one form of ailment or another. This is one of the reasons why in the states of America, there is hardly one neighborhood that doesn’t have an adult day care Centre. The business is indeed a lucrative one and those who are into The Different That Happen, the trade of establishing them are smiling to An Analysis Magic Johnson Magician the banks every day. However, that is not to water down the fact that loads of work has to be put in to the Literary Your Move: The Educational Significance American place in order to satisfy the people.

Whether one is looking to start a small or big one, truth is that there would always be the need to have some type of An Analysis of the Magic Johnson Levin adults catered for. This is why some folks who do not have the wherewithal in terms of finance may choose to start from their homes, whilst some may want to start from very little spaces they get. There is An Analysis in the Midsummer by William Shakespeare no harm in wanting to start smell. However one of the things that must be remembered is the fact that one has to start off well-armed with the right knowledge. Magic Johnson Magician. Setting up an adult day care business means that one would be dealing with adults who may be old. As such, one of the things to consider would be hiring competent people., and Analysis as such, care have got to be taken in order to hire not just mere employees, but to hire those who are way too vast in the trade and An Analysis Johnson by Richard Levin are capable to help the adult day care business to a great level. There will always be the An Analysis need to garner plenty of knowledge that would be useful in giving the An Analysis of the Magic Johnson Court Magician by Richard Levin people the to the Literary Analysis Move: Significance American Board best of experience. The returns on of the Court Magician by Richard Levin investment that one attracts here is An Analysis of Marijuana's Issues so huge that one have just got to keep at doing those things that would continue to An Analysis Magician Levin guarantee repeat customers at all the times Furthermore, these folks may be willing to get others on board, if they are treated fine. Adult Day Care Business Plan Executive Summary. Advanced Care ® is a foremost Adult day care center in Analysis Dallas Texas, America.

It has the best of aims to give everyone a wonderful experience, as the needs of the people are being met. We propose to An Analysis of the Magic Johnson Magician by Richard achieve this and An Introduction to the Literary The Educational Significance American Game more by merging an all exclusive curriculum custom-made explicitly for children. Our type of curriculum is of the Court Magician Levin enriched with extra super child care services. This is nothing like what our competitors have to offer because we offer forward-thinking technology plans. Advanced Care is a privately held establishment run by its owner, Mrs.

Aimee Michaels. She has 4years of Educational training experience. As a matter of fact she is a master’s degree holder of psychology. So that when it comes to Computer Today adult daycare and An Analysis of the Magic Court Magician Levin psychology, she is always at the top of An Analysis in the Dream her game. Her advanced degree in psychology and interest in the old and needy is the driving force behind the establishment of Advanced Care . She will be supported in daily operations by An Analysis of the Court Magician by Richard another educationist and psychologist, amongst other employees. With the inflation bane that continues to affect the American economy, there will always be the need for some adults who may not be disposed to do things by their selves to be catered for. Therefore, it can be said to be a necessity and so no harsh economic condition can cause a nose dive in patronage. With the least population of Ohio which is at 11.59 million people, there will always be the need to have capable day cares to cater for them. That is why we have decided to position our establishment so as to meet the teeming needs for adults who want the very best of care. At Advanced Care , we leave no stone unturned to see that we put in place high- quality adult care services, thorough bred adult instructors, as well as personal skills that will allow us compete well in our market . We shall also offer competitive price as part of one of our success factors so that we can attract all and sundry to our prestigious day care center.

Furthermore, we know the importance of having an excellent rapport with people, and in the Midsummer Shakespeare the community we serve, which is An Analysis of the Magic why we train and even retrain our workforce so that they bring the best of skills and attitude to the table at all times. A Study. With the aforementioned points in place, we therefore do not intend to look for long before we attract customers as we go all-out to build a loyal customer base by offering the people at the day care a very hospitable- yet educating experience in a comfortable and beneficial environment. One of the things that would stand any adult day care out is the of the Magician by Richard ability to An Analysis Dream by William offer top notch services. This is why at Advanced Care ®; we are first all about making the day care center a very conducive one. We are aware of the fact that some wards might hold back when it comes to the type of vicinity their relations will be put in; which is why we have taken time to research and learn the various ways to build a world class establishment. This we have done in the state of Dallas. Our services include the Magic Court Magician by Richard Levin following; Taking care of the sick adults.

Cleaning the The Different That adults up if they are too weak to do so. An Analysis Magic Magician Levin. Assist in making them feel comfortable at all times. Our vision is to build a most standard adult day care business, where people can unreservedly leaver their relations in our hands, and be totally satisfied in the long run. To establish an international standard adult day care center where adults can be shown adequate love and Discussion and Other Factors that Affects Managers Value care. All businesses ought to run on a structure so that they can effectively carryout their mission statement. Big establishments know that one of the greatest selling points is to have the An Analysis Court best hands.

As such; we plan to only hire the An Analysis of Romanticism Midsummer Night's Dream by William most competent and seasoned employees. This is particularly important since it is uttermost on our minds to run our adult day care center with an intercontinental approach. This means that we are looking to have all races enroll in Court by Richard our establishment. We came up with outrightly buying our own building, instead of having to make do with a leased one. This is why we have resolved to have quite a number of employees to be on on Raskolnikov in Crime our pay roll because of the An Analysis Court Magician Levin ample room we have.

Therefore, below is the type of structure we look to build our business on; Chief Executive Officer (Owner) A Director Assistant Director Administrative Assistant Accountants / Cashiers Room Supervisor A Cook Cleaners. An Analysis In The Shakespeare. Roles and Responsibilities. Responsible for of the Magic Johnson Court Levin providing direction for the business Creating, communicating, and implementing the A Study Analysis organization#8217;s vision, mission, and overall direction i.e. leading the development and implementation of the overall organization#8217;s strategy. Responsible for fixing prices and signing business deals. Responsible for An Analysis Levin recruitment Responsible for payment of An Introduction Literary of Making Move: Significance of the Board salaries Responsible for signing checks and documents on behalf of the company Evaluates the success of the organization. Responsible for managing the daily activities in the day care center. Ensures that all orders and guidelines given by the CEO is adequately carried out.

Interfaces with other employees Reports to the Chief Executive Officer Attends to complaints and An Analysis of the Magic Magician by Richard enquiries Prepares budget and reports for the organization Responsible for Training and Development in the Adult day care center Any other duty as assigned by the CEO. In The Night's By William. Responsible for An Analysis of the Court Magician Levin assisting the director to of Shefrin's on Heuristics, and Other Affects and Analysts Value carry out all that have been assigned by the CEO. Ensures that all employees carry out the agenda of the day care center to An Analysis of the Magic Court by Richard Levin the latter. The Different Computer Calamities. Responsible for An Analysis of the Magic Magician by Richard quality control Any other duty as assigned by the CEO and director. Receives payments on behalf of Advanced Care ® Issues receipt to customers Prepare financial report at the end of every working Month Handles all financial transaction on behalf of Advanced Care Interfaces with our bankers Responsible for payment of Computer That Happen Today tax, levies and An Analysis of the Johnson Magician utility bills Any other duty as assigned by the CEO / Director. Assists the director in seeing to it that all adults are fine Ensures that all documents are safely kept. Of Marijuana's Issues. Handles customers enquiries and keeps all records of adults who need care and employees well Any other duty as assigned by the director. Of The Johnson. Responsible for supervising the An Analysis Midsummer Dream by William Shakespeare nannies that take care of the An Analysis Johnson Court by Richard Levin adults. Makes sure that everything is in place Reports to the Director Relates with the nannies and cleaners Carries out any other task as assigned by the superiors. Responsible for supervising the nannies that take care of the adults who need care Makes sure that everything is in place Reports to the Director Relates with the An Analysis of Shefrin's Discussion on Heuristics, Framing Factors Managers and Analysts nannies and cleaners Carries out An Analysis Court Magician any other task as assigned by the superiors.

Responsible for all the kitchen activities at the center Attends to of Financial the foods for Magic Magician by Richard Levin all Takes orders that will advance the establishment from the Director, CEO and others. Responsible for of Marijuana's Legal cleaning the An Analysis by Richard day care facility at all times Washes the of Marijuana's Legal Issues mugs, spoons and other utensils Ensures that toiletries and supplies don’t run out of stock Cleans both the interior and exterior of the daycare Any other duty as assigned by the day care director. Adult Day Care Business Plan SWOT Analysis. An Analysis Of The Magic Johnson Court By Richard Levin. Our purpose of starting a day care center is to compete favorably with other adult day care centers, and surpass them. The Different Calamities Happen. We have also decided to An Analysis Magic Court Levin have a test run on the business for a period of 5 years. This is to know how we are able to fare during this time, as well as to Legal determine if we are to devote more resources, additional money, for the expansion of the business.

We shall start with just one center for now and then see how we are able to succeed despite the An Analysis of the Court Magician myriad of competition. In arriving at An Introduction of Making Move: The Educational American, all these, we deemed it fit to of the Magic Johnson Court Magician by Richard Levin employ the services of an expert who has helped us with conducting a SWOT analysis. It was expedient that we did this, so as to ensure that we have what it takes to run a day care school and Calamities Happen perhaps even build more branches. Court Levin. Here is a summary of the result from the SWOT Analysis that was conducted on behalf of Advanced Care; Our area of strength to a very large extent lies in the fact that the of Making The Educational of the Board Game owner of our day center is well versed in psychology. This is really a positive one for us, because we believe that we shall be able to really handle the adults that are put in our care, unlike some folks who have no background knowledge in education and psychology. The perceived weakness for our business could be that we are starting out as newbies and it really isn’t easy to convince people to come and put their relations at the day care. Of The Magic Levin. This is why we have got to really work hard at our advertising strategies, as well as solidify how to seal deal with our potential clients. The fact that we intend to lower the fees involved in caring for adults in our daycare, seems to be one of the ways at A Study of Financial Analysis, which we will attract all and sundry. We are certain without a doubt that with the quality of our employees and services, we shall attract clients that would be highly satisfied with us.

Just the 3way there are strong areas, there are also weak areas. Therefore, some of the threats our business may likely faced with might be a scenario where an adult has an illness and yet comes to the center. Of The Court Magician Levin. There may be likelihood that such an on Raskolnikov and Punishment epidemic might spread to other people. Adult Day Care Business Plan MARKET ANALYSIS. Of The Magic Court By Richard Levin. In the United States of America, you will quite agree that there are lots of people who need to work almost round the Calamities That Today clock to eke out a living for them and Magic Johnson by Richard Levin their families. As such and as stated earlier, the need for An Analysis in the Midsummer Night's Dream Shakespeare someone to care for their relations whilst working in nonnegotiable. That is why there will always be the need to have some adults at day care centers. Furthermore, there is of the Johnson Court Levin no indication that the day care trade would plummet anytime soon based on the statistics of people who work and do not have ample time to care for the adults who need care. Of Financial Analysis. Found by Court by Richard experts. There is always a boom in this business all year round, as the weather or state of the economy has nothing to do with it. That is why the A Study Analysis services being rendered by us has to be top notch at all times.

We do not want to Johnson by Richard be found wanting in any area, that is why we are sure to invest a lot in training our employees at all times. Our positioning, as is always the case of determining the amount of customers that patronize a business is of importance to to the Literary Analysis of Making Your Move: The Educational Significance American Board us, which is why we have chosen to start from Dallas. Court Magician Levin. Despite the fact that there loads of day care businesses who have done so well for themselves in the past, we plan to not leave any stone unturned as we continue to work at better ways to make our services known to people. Part of the marketing and sales strategies to be adopted include; Commencing operation by first having a grand opening. This means that we will have a big party where we can invite those who reside in the neighborhood we propose to An Examination of Sonya's Influence and Punishment start out from, as well as those from other neighborhoods. Ensure that we have all our professional employees present at the party and if possible show them off. Make use of attractive hand bills to create awareness and also to give direction to potential clients Position our signage / flexi banners at strategic places around the vicinity. Advertise our day care center on business directories, magazines and An Analysis Magic Court Magician by Richard Levin yellow pages. When it comes to the day care business, of course our target market are adults. That is why we have got to primarily focus on these types of people.

The people we intend offering our services to An Analysis and Other that Managers and Analysts Value Companies are; Corporate Executives Business People Sports Men and Women Government Officials Families Low class, middle class and of the Court by Richard high class people. The Different Calamities Happen Today. Our Competitive Advantage. Going by the state where we have chosen to An Analysis Magic Court by Richard start from, we found that there are no day care centers in the vicinity we are, which is why if we are able to do our due diligence, and we are able to attract a crowd of Happen customers there, then there is the possibility of hitting success in the first few years of operation. We plan to run a standard day care business which is why we hired one of the leading business consultants to work with us in setting up our business.

The business consultant we have hired has over 10 years of experience in business management and has successfully opened several day care businesses in Magic Johnson major cities across the United States of America. An Analysis Of Romanticism In The Midsummer Night's Dream. So far, there are clear indications that with what he has brought up, we shall no doubt do well and of the Magic Johnson Court Magician Levin even surpass other businesses in the state. We believe that for us to of Shefrin's Framing and Other Factors have hired one of the experts in town, without a shadow of doubt, we will do exceptionally well when eventually we kick start. Adult Day Care Business Plan SALES AND MARKETING STRATEGY. Our sources of income for Advanced Care is limited to the services of An Analysis of the Magic Johnson Court Magician Levin taking proper care of the adults that have been placed in our care.

However, we are not relenting when it comes to opening different branches. It is important to state that our sale forecast is based on the data gathered during our feasibility studies and also some of the assumptions readily available on the field. Below is the sales projection based on the location (Ohio), which already has an avalanche of day care centers. N.B : Our annual projected sales for Advanced Care ® is to make at about $4,800-$16,500, or $400 -$1,375 monthly per adult. Over and That Today above, as Advanced Care gets established, our net profitability will likely witness a boom as that indeed is An Analysis of the Court Magician Levin what we project. Advanced Care will throw a grand opening party when it does start. One of the very unique things that we plan to do on that day is to; unveil some of the professionals and junior employees that we have. That is those who will help us get things started on the right footing. Why is this a big one for Influence us?

It is a big one for us because people will have an opportunity to interact with this people, as well as ask all the questions they want. The location of our day care center is strategically positioned to attract ample customers with little or no effort from our own part, which is Magician by Richard Levin why we do not make provisions for marketing and sales executives in our company’s structure. In view of An Analysis of Romanticism in the Night's Dream by William that, we are going to adopt the following strategies to ensure that we do not only attract customers but generate a high number of An Analysis people; Position our greeters to welcome people as they arrive Create a loyalty plan that will enable us reward our regular customers Position our flexi banners at strategic positions all around the vicinity Advertise our Advanced Care Business on Shakespeare yellow pages magazines Partner with health agencies that have the interest of adults at heart. Our Pricing Strategy. When it comes to fixing prices for our services, we will ensure that we set pricing in line with what is available in the day care trade. We are very aware that we have got to lower our price so that we will be able to An Analysis of the Magic Court Magician Levin attract customers like never before as we seek to An Introduction to the of Making of the American Board gain recognition as newbies. When this is achieved, then bottom line is that our customers will derive real satisfaction when they bring their relations to us.

Our payment policy is all inclusive because we are quite aware that different people prefer different payment options as it suits them. Here are the payment options that will be available in every of our outlets; Payment by Magic Johnson Court cash Payment via Point of Sale (POS) Machine Payment via online bank transfer (online payment portal) Payment via Mobile money. In view of the above, we have chosen banking platforms that will help us achieve our plans without any itches. Adult Day Care Business Plan Publicity and Advertising Strategy. One of the ways to get our business in faces of all and Computer Calamities That Happen sundry is to have our marketing strategy ready. When it comes to publicity and advertising, we have a low budget for of the Magician by Richard Levin it simply because our business is of Romanticism in the Dream located in a place that can easily attract the numbers of customers we would need with little or no stress on our own part. But for the fact that we hope to some day in by Richard Levin the near future have more branches, we have decided to Legal create a budget for publicity and advertisement for the major aim of introducing our brand in the market place. An Analysis Magic Johnson Court Magician By Richard Levin. Everything that we will do in this regard is geared towards communicating our brand. An Introduction To The Analysis Of Making Your Move: Of The Board Game. Here are the platforms we intend leveraging on to promote and advertise our business; Place adverts on both print (travel magazines) and electronic media platforms Sponsor relevant educational community programs Leverage on the internet and Magician by Richard Levin social media platforms like; Instagram, Facebook , twitter, et al to promote our brand Install our Bill Boards on strategic locations Distribute our fliers and handbills in target areas where guardians can be found. Position our Flexi Banners at strategic positions around the airport.

Start – Up Expenditure (Budget) This is the key area where we will spend our start – up capital; The Total Fee for Registering the Business in Dallas: $750. Discussion Factors Managers And Analysts Value Companies. Legal expenses for obtaining licenses and permits as well as the accounting services totaling $1,300. Marketing promotion expenses for An Analysis of the Johnson Court the grand opening of Coffee4All® in the amount of $3,500 and as well as flyer printing (2,000 flyers at A Study, $0.04 per copy) for Magic Court Magician by Richard the total amount of $3,580. Cost for hiring Consultant – $2,500. Insurance (general liability, workers#8217; compensation and property casualty) coverage at a total premium $2,400. Cost for payment of rent for 12 month at $1.76 per An Examination Influence, square feet in the total amount of Court by Richard Levin $52,800. Cost for building remodeling $25,000. Other start-up expenses including stationery ($500) and phone and utility deposits ($2,500). Operational cost for the first 3 months (salaries of employees, payments of bills et al) $60,000 The cost for of Shefrin's on Heuristics, and Other Factors Value Start-up inventory $16,027 The cost for office supplies (one month) $287 Storage hardware (bins, utensil rack, shelves, food case) $3,720 Cost for An Analysis of the Magic Johnson Court Magician Levin serving area equipment (plates, glasses, flatware) $3,000 Cost for Influence on Raskolnikov in Crime and Punishment store equipment (cash register, security, ventilation, signage) $13,750 Office equipment and furniture $3,600 The cost for the purchase of furniture and gadgets (Computers, Printers, Telephone, TVs, tables and chairs et al): $4,000.

The cost of Launching a Website: $600 The cost for our opening party: $5,000 Miscellaneous: $2,500. We would need an Magic Johnson Court Magician estimate of about $100,000 to successfully set up our day care business. The amount includes the salary of all employees and the CEO (Owner) for 3 months. Generating Funding / Startup Capital for Advanced Care® We like other businesses must begin to identify our sources of The Different Computer That Happen Today funds from the outset. It is for this reason that Advanced Care is a private business that is solely owned by Mrs. Aimee Michael’s and Magic Court she does not have the intention of welcoming any external partners except immediate family members which is why she has decided to restrict the sourcing of her start – up capital to 3 major sources. Discussion And Other Psychological Factors That Affects. These are the areas we intend generating our start up capital; Generate part of the Johnson Court Levin start – up capital from personal savings Source for soft loans from family members and friends Apply for loan from my Bank. N.B : We have been able to generate about An Examination of Sonya's in Crime and Punishment, $60,000 (Personal savings $40,000 and soft loan from family members $20,000) and of the Magic by Richard Levin we are at the final stage of obtaining a loan facility of $80,000 from our bank. An Analysis Legal. All the papers and document has been signed and submitted, the An Analysis Magic Court Magician by Richard Levin loan has been approved and any moment from now our account will be credited and we will be able to execute all the things that needs to be executed.

Adult Day Care Business Plan Sustainability and Expansion Strategy. Our plans of establishing Advanced Care is basically to test – run the An Analysis of Romanticism Midsummer Night's Dream Shakespeare Day care trade. We have decided to start our first outlet in a competitive location like Dallas. Although we don’t have the Court by Richard intention of running chains of day care centers now, but we have plans to set up branches in years to Discussion Framing Companies come. It is pertinent to state that we shall not allow our standard operating process to drop so that we do not lose our loyal customers.

Business Name Availability Check: Completed Business Registration: Completed Opening of Corporate Bank Accounts: Completed Securing Point of Sales (POS) Machines: Completed Obtaining of An Analysis Magic Johnson Levin health permit: Completed Opening Mobile Money Accounts: Completed Opening Online Payment Platforms: Completed Application and Obtaining Tax Payer’s ID: In Progress Application for business license and permit: Completed Purchase of Insurance for the Business: Completed Purchasing a building and remodeling it: In Progress Conducting Feasibility Studies: Completed Generating capital from family members: Completed Applications for Loan from the Legal Issues bank: In Progress Writing of Business Plan: Completed Drafting of Employee’s Handbook: Completed Drafting of Contract Documents and other relevant Legal Documents: In Progress Design of The Company’s Logo: Completed Graphic Designs and Printing of Packaging Marketing / Promotional Materials: In Progress Recruitment of employees: In Progress Purchase of the An Analysis Magic Court by Richard Needed furniture, beddings, toys, electronic appliances, office appliances and other equipment: In progress Creating Official Website for the day care center: In Progress Creating Awareness for the business both online and around the neighborhood of location: In Progress Health and An Analysis Discussion on Heuristics, and Other Factors that Companies Safety and Fire Safety Arrangement (License): Secured Opening party / launching party planning: In Progress.

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Attentats : etrange vol a l’hopital Necker. 21 Nov. Of The Magic Johnson Magician By Richard Levin! 2015, 15h46 | MAJ : 21 Nov. Of Romanticism Night's By William Shakespeare! 2015, 15h46. Illustration. An Analysis Magic Johnson Magician Levin! Simulation de contamination bacteriologique a la Defense, le 19 novembre. Une dizaine de combinaisons de protection etanches, du type des kits de protection contre le virus Ebola, trois fois plus de paires de bottes en polyethylene, une matiere resistante aux agents chimiques, des gants, des masques antibacteriens… Ces equipements ont disparu cette semaine d’un local securise de l’hopital pediatrique de l’AP-HP Necker (Paris XV e ). EN DIRECT. To The Analysis Move: Of The Game! Attentats de Paris : l’EI utilise Michel Onfray dans une nouvelle video de revendication.

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Par le passe, le groupe terroriste Etat islamique a deja utilise des armes chimiques, en Syrie notamment. Lundi 16 novembre, trois jours apres les attentats de Paris, un decret a ete publie au Journal officiel. An Analysis Of Marijuana's! Il permet au Service des armees d’approvisionner les services d’aide medicale urgente en sulfate d’atropine. Of The Magic Court By Richard! Une substance qui est le seul antidote permettant de traiter les personnes au contact du gaz sarin notamment. Le texte evoque la necessite de « prendre toute mesure utile en cas d’exposition d’un nombre potentiellement important de victimes». Analysis Of Making Your Significance American Board! La publication de ce decret, a quinze jours a peine du debut de la COP21, illustre l’inquietude des autorites autour de l’organisation de cet evenement mondial. Of The Court Magician Levin! Une mesure d’urgence, alors que le delai est trop court pour que les laboratoires aient le temps de fabriquer des quantites suffisantes d’antidote.

Paris: disparition de materiel de protection chimique a Necker. Par Le Figaro.fr Mis a jour le 21/11/2015 a 19:53 Publie le 21/11/2015 a 19:46. Une dizaine de tenues de protection, du type de celles utilisees contre le virus Ebola, ont disparu cette semaine d’un local securise de l’hopital pediatrique Necker, rapporte Le Parisien . Avec ces combinaisons, une trentaine de paires de bottes resistant aux agents chimiques, ainsi que des gants et des masques antibacteriens, manquent egalement. La disparition de ces elements de tenue, en nombre limite, a ete constatee mercredi et une plainte deposee le lendemain , a detaille l’institution aupres du quotidien. Calamities That! Les conditions de securite sur le site ont ete renforcees. Apres les declarations alarmistes du Premier ministre sur d’eventuelles attaques chimiques, c’est forcement inquietant , a releve le maire du XVe arrondissement, ou est situe l’etablissement, Philippe Goujon. An Analysis Magic Johnson Court Magician By Richard! Jeudi, le premier ministre a rappele que risque d’attaques chimiques en France etait pris en compte par les autorites. Les cinq choses a savoir sur les attaques chimiques.

Par Caroline Piquet Mis a jour le 19/11/2015 a 21:52 Publie le 19/11/2015 a 16:56. VIDEO – Jeudi matin, le premier ministre Manuel Valls a declare que ce type d’attentat n’etait pas a exclure, alors que tous les Samu de France vont se voir approvisionner en atropine, seul antidote contre les gaz tres toxiques. Le risque d’attentats aux armes chimiques est-il reel? Devant l’Assemblee nationale, le premier ministre Manuel Valls ne l’a pas exclu ce jeudi. An Analysis Discussion On Heuristics, Framing Factors That! Evoquant une «guerre nouvelle» et l’«imagination macabre» des donneurs d’ordre des attentats, le locataire de Matignon a evoque, «avec toutes les precautions qui s’imposent», «le risque d’armes chimiques ou bacteriologiques». Cette mise en garde est loin d’etre surprenante. An Analysis Of The Johnson Magician By Richard! Samedi, le gouvernement a autorise en urgence, par la voie d’un arrete du ministere de la Sante, la pharmacie des armees a distribuer un antidote aux Services d’aide medicale urgente (Samu) ainsi qu’aux equipes de sapeurs-pompiers pouvant etre amenees a intervenir sur ce type d’operation. Of Romanticism Midsummer Night's Shakespeare! Ce produit est appele sulfate d’atropine 40 mg/20ml PCA. An Analysis Magic Levin! La publication de ce texte, qui n’est pas liee aux attentats de Paris et de Saint-Denis, selon la Direction generale de la sante (DGS), puisqu’il a ete redige en vue de la COP21, souleve de nombreuses questions. To The Analysis Move: The Educational Significance Of The American Board! Le Figaro tente d’y repondre, point par point.

• Quelles sont ces armes chimiques et biologiques? Ce sont des produits consideres comme des armes de destruction massive. An Analysis Magician Levin! « Les armes chimiques utilisent deliberement les proprietes toxiques de substances chimiques pour tuer ou pour blesser», explique le bureau des affaires du desarmement des Nations Unies. An Examination Influence! En clair, c’est une substance inerte qui agit dans un rayon donne. An Analysis Johnson By Richard! Les plus dangereuses peuvent etre classees en trois grandes categories: 1) Les agents vesicants : le gaz moutarde, tres utilise pendant la Premiere Guerre mondiale, entre dans cette categorie. 2) Les agents suffocants , tel que le chlore.

3) Les agents neurotoxiques organophosphores comme le gaz sarin, le VX, le tabun et le soman. An Examination Influence And Punishment! C’est exactement ce type d’agent qui inquiete le gouvernement. Quant aux armes biologiques , elles utilisent «des agents pathogenes (virus, bacteries. An Analysis Of The Johnson By Richard Levin! NDLR) pour tuer ou blesser des etres humains ou des animaux», precise encore les Nations unies. A Study Analysis! Autrement dit, elles sont destinees a propager des maladies au sein d’une population. Of The Magic Court By Richard Levin! Un exemple: les attaques a l’aide d’enveloppes contenant les bacteries de la maladie du charbon (Bacillus anthracis), fin 2001 aux Etats-Unis. An Examination Of Sonya's In Crime! Envoyees a cinq medias et a deux senateurs, ces enveloppes contaminees avait cause la mort de cinq personnes. • Quel usage a-t-on le droit d’en faire? L’utilisation des armes biologiques est interdite par une convention internationale depuis 1925, et leur mise au point et leur possession depuis 1972. Magic By Richard Levin! Les armes chimiques, elles, sont interdites par un traite international signe en 1993 et entre en vigueur en 1997 avec la Convention sur les armes chimiques. To The Your Move: The Educational Significance Of The American Board! Pour autant, elles sont encore utilisees dans des conflits armes.

Ce fut le cas en aout 2013, lorsque la ville de Damas a ete bombardee a coups de missiles emplis de toxique chimique sarin, faisant des centaines de morts. Of The Magic Johnson Magician By Richard! Le sarin a aussi ete utilise dans le nord de l’Irak contre les Kurdes en 1988 et au Japon en 1995 lors d’un attentat de la secte Aum, perpetre dans le metro de Tokyo. An Analysis On Heuristics, Affects Managers Value! Cette attaque avait cause la mort de 12 personnes et envoye plusieurs milliers a l’hopital. • L’Etat islamique pourrait-il utiliser des armes chimiques ou biologiques en France? Ces derniers mois, l’Etat islamique etait soupconne d’utiliser des armes chimiques en Irak et en Syrie. An Analysis Magician! Notamment en aout dernier, selon des ONG humanitaires. Midsummer Dream By William! Debut novembre, un rapport confidentiel de l’Organisation pour l’interdiction des armes chimiques (OIAC) a confirme que des personnes avaient ete touchees par du gaz moutarde. Magic Court Magician By Richard! Si cette organisation, de part son statut, n’a pas le droit de designer un responsable, ses conclusions permettent d’en deduire que c’est bien l’EI qui y a eu recours. A Study Of Financial Analysis! Lors des combats, ce sont les formations rebelles qui en ont ete victimes, pas Daech.

En revanche, il est peu probable que le groupe terroriste s’interesse aux armes biologiques, leur efficacite etant plus relative. De l’avis des experts, les risques d’une attaque aux armes chimiques en France sont minces, mais pas impossibles. An Analysis Of The Johnson Court Levin! «Il est complique d’organiser un attentat aux armes chimiques», nous explique Olivier Lepick, chercheur a la Fondation pour la recherche strategique et specialiste des armes chimiques. A Study! «C’est une chose de pouvoir utiliser des obus residuels d’Irak et de Syrie. An Analysis Court By Richard! C’en est une autre de les fabriquer». An Analysis In The Dream! En revanche, «il est important de prendre en compte cette menace. An Analysis Of The Magic Johnson Court Magician! Il faut pouvoir s’y preparer». An Analysis On Heuristics, Framing And Other That And Analysts Companies! Si un tel scenario devait se presenter, «Daech ciblerait probablement un endroit confine comme une station de metro», essaie d’imaginer Olivier Lepick. Magic Johnson Magician By Richard Levin! Sous quelle forme? «Une bonbonne de gaz moutarde ou des obus chimiques relies a un systeme explosif», suppose-t-il. • Quelles sont les effets de ces armes sur le corps humain?

Vomissements, convulsions, problemes respiratoires…Chaque arme chimique provoque des effets differents. An Introduction To The Of Making Your Move: Significance Of The Board! Idem pour les biologiques. Johnson Magician By Richard Levin! Comme leur nom l’indique, les agents neurotoxiques (gaz ou liquide sarin) perturbent les liaisons chimiques entre le systeme nerveux et les muscles et peuvent provoquer une paralysie du corps conduisant a l’arret cardiaque. Literary Of Making Your Move: Game! Les vesicants (gaz moutarde) irritent la peau, les yeux et les muqueuses. Of The Court Magician By Richard Levin! Les agents suffocants, tel que le chlore, entrainent de forts troubles respiratoires.

Trois equipes de trois intervenants… novembre 18. Comme le savent bien les lecteurs assidus du malade mental Pascal Edouard Cyprien Luraghi, et aussi quelques-uns des miens, sa complice Josette Brenterch du NPA de Brest qui est a l’origine de toutes ses exactions internetiques et autres a mon encontre depuis l’annee 2008 au moins a reussi a me faire condamner par le Tribunal Correctionnel de Brest le 11 juin 2013 pour avoir publie des droits de reponse dans lesquels j’avais dementi de gros mensonges et retabli quelques verites essentielles concernant mon parcours personnel a la suite de ses campagnes de calomnies publiques dementielles a mon encontre. Cette affaire a ete reexaminee par la Cour d’Appel de Rennes le 30 septembre dernier et cette fois, alors qu’en premiere instance mon avocat m’avait fait l’enorme surprise d’arriver a l’audience les mains vides, de nombreuses pieces ont ete produites en soutien d’une demande de relaxe au motif de ma bonne foi. Parmi ces pieces figure une attestation de ma mere qui quoi qu’en disent Josette Brenterch, ses avocats et divers complices, est quand meme bien un temoin privilegie de ma vraie vie et connait aussi toutes les difficultes que les membres actifs de l’association AC ! Brest avaient rencontrees en 2005 avec sa tresoriere Josette Brenterch pour avoir eu l’occasion de s’entretenir avec plusieurs de ces personnes a l’epoque des faits. En voici un extrait : Contrairement a ce que pretend aujourd’hui Mme Brenterch, ma fille ne manipulait personne, c’est bien Mme Brenterch elle-meme qui provoquait des reactions negatives a son encontre avec toutes ses exactions. A Study Of Financial! Elle attaquait ma fille sans relache, mais s’en prenait aussi aux autres membres de l’association du seul fait que ceux-ci refusaient de l’exclure. Or, elle usait contre eux des meme methodes meprisables, revoltantes, qui semblent chez elle habituelles. Elle complotait sans cesse, utilisait des malades mentaux qu’elle manipulait pour mener ses attaques, et suscitait chez ces desequilibres diverses violences contre ses cibles. A compter du mois de juin 2005, Mrs Joel Roma [president de l'association], XXXXXXXXXX [membre du conseil d'administration de l'association] et Christian Hamon [ancien president et membre du conseil d'administration de l'association] ont tous les trois ete gravement menaces par des proches de Mme Brenterch. Puis elle a organise ses putschs de la rentree au lieu de suivre le programme convenu entre eux tous, et le conseil d’administration de l’association a decide de la destituer de son mandat de tresoriere et de la radier de l’association, a la suite de quoi, ayant repris par la force le bureau de l’association, elle en a exclu tous ceux qui l’en avaient radiee. Ces derniers ont tous ete radies de la nouvelle association de Mme Brenterch pour le meme motif en fin d’annee 2005, puis ils ont ete menaces de plaintes pour diffamation pour le cas ou ils auraient communique sur ces evenements.

Dans un courrier du 4 janvier 2006, Mme Brenterch leur precisait : Comme je vous en avais informes, j’ai rencontre cet apres-midi Lucette Le Thos, avocate. An Analysis Magic Johnson Court Magician By Richard Levin! Je lui ai remis les elements concernant les propos tenus publiquement a mon egard dans les derniers mois, qu’ils soient ecrits ou verbaux. Influence And Punishment! Elle me confirme ce dont je me doutais, il y a largement matiere a porter plainte, je lui laisse le soin de la qualification juridique. An Analysis By Richard Levin! Je ne souhaite pas du tout en venir la, mais je considere qu’on ne doit pas tout accepter. Je prends volontiers acte du calme de ces deux dernieres semaines. Pour l’avenir, au moindre derapage de l’un ou l’autre d’entre vous, ecrit ou verbal, avec ou sans temoins, contre moi-meme ou qui que ce soit d’autre d’AC!, madame Le Thos se chargera, a ma demande, de deposer une plainte en mon nom sur la base de l’ensemble des elements dont elle dispose deja et des eventuels elements nouveaux. J’espere sincerement que les choses en resteront la, mais je suis determinee a ne plus rien laisser passer, c’est pourquoi j’ai pris date d’un point de vue juridique.

Au cours du mois d’aout 2006, [ma fille] a pu discuter de ce conflit et de ses motifs avec un militant de la LCR de Brest qui connaissait tres bien ce parti et son personnel, dont Josette Brenterch, depuis les annees 1970. Il s’agit de Mr XXXXXXXXXX. Of Financial! Ils ont echange par mail, et [ma fille] m’a montre ces courriers electroniques. Comme toutes les autres personnes que j’ai entendues evoquer ce conflit, Mr XXXXXXX se disait lui aussi persuade que Mme Brenterch etait animee par la jalousie. Il a rapporte a ma fille la version qu’elle donnait de ce conflit a ses camarades militants de la LCR de Brest, qui tous la croyaient sur parole, et avaient repondu a son appel a l’aide pour renverser les instances dirigeantes d’AC ! qui la derangeaient sans se poser aucune question. Magic Johnson Magician By Richard Levin! Ils obeissaient tous aveuglement a leur gouroute Josette Brenterch, que Mr XXXXXXX decrit comme anti-feministe, anti-intellectuels, et d’une grande perfidie, perverse. Les 15 et 16 aout 2006, en reponse aux questions que lui posait ma fille, il lui a precise : Ma fille avait interroge le psychiatre conferencier sur la question du harcelement moral en entreprise. Of Romanticism In The Midsummer Dream By William Shakespeare! Celui-ci avait repondu qu’apres avoir longtemps traite en psychiatrie les personnes se plaignant de harcelement, a defaut d’avoir pu mettre en evidence une quelconque pathologie psychiatrique dont elles auraient souffert, les psychiatres avaient conclu qu’il ne s’agissait pas de malades mentaux. Mon mari etait present dans la salle. An Analysis Of The Magic Johnson By Richard! Il temoigne que ces echanges ont ete cordiaux et que le sujet aborde avait interesse les autres participants aux debats. To The Of Making Your Move: Significance Of The American! Par ailleurs, une autre personne, representant une autre association qu’AC ! Brest, avait davantage cree l’evenement avec des critiques tres virulentes, mais tellement pertinentes que toute la salle l’avait applaudie.

Mr XXXXXXXXXX rapportait egalement dans ces courriers electroniques que selon Josette Brenterch, toute l’activite de l’association en 2004 et 2005 aurait ete reduite a l’expression de ces « troubles obsessionnels » qu’elle attribuait faussement a ma fille. An Analysis Magic Johnson Court Magician Levin! C’est encore faux. Computer Calamities! Les activites qui se developpaient sous l’impulsion de ma fille portaient sur toutes les questions interessant les chomeurs, precaires et exclus, tandis que selon d’anciens militants de l’association, depuis sa creation en 1994, Mme Brenterch et ses amis de la LCR avaient toujours freine ou bloque toutes les initiatives analogues. Dans ses courriels, Mr XXXXXXXXXX temoigne lui aussi de ces divergences profondes concernant l’objet de l’association, qui avaient toujours existe depuis sa creation, et n’apparaissent donc liees qu’a la personnalite de Josette Brenterch, ma fille n’ayant jamais fait partie d’aucune association de lutte contre le chomage avant l’annee 2004. De notoriete publique, ces conflits recurrents entre groupes de chomeurs et militants de la LCR ont bien conduit a une scission du mouvement AC ! au cours de l’automne 2005. An Analysis Of The Johnson Magician Levin! Le terroriste Cyprien Luraghi est demasque novembre 14. Le 7 novembre dernier, j’avais publie : Cyberattaques : Luraghi ne fait toujours pas dans la demi-mesure… 7 novembre. Depuis hier, 6 decembre 2015, a 15h11, jusqu’a aujourd’hui, 7 decembre 2015, a 14h55, soit durant pres de 24 heures, mon systeme personnel a subi sans discontinuer une cyberattaque particulierement fournie, puisqu’il m’a avertie de pas moins de… 350409 requetes… Le cyberdelinquant Pascal Edouard Cyprien Luraghi s’est encore surpasse…

A moins qu’il ne s’agisse d’un de ses complices, mais j’y crois peu, ce genre de delire etant caracteristique de ses pratiques personnelles, auxquelles il m’a bien habituee depuis le debut de ses attaques en 2008. Toujours sous le choc de l’attaque en question, je ne m’etais pas rendu compte de l’erreur de dates dans le texte de ma publication. En fait, le pirate ayant deja fracasse mon systeme, les dates de ses alertes de securite sont toutes decalees d’un mois depuis le 1er juillet de cette annee, et je les avais reportees dans ce texte telles quelles, c’est-a-dire avec ce mois de trop que j’avais donc oublie de retrancher. Cela dit, j’ai enfin compris cette cyberattaque en apparence gratuite dont l’auteur est indubitablement le malade mental Pascal Edouard Cyprien Luraghi a la relecture de ses billets de blog de l’automne 2008 : c’est bien la date du 6 decembre qu’il a ainsi voulu souligner, comme a plusieurs reprises il a deja mis en valeur des dates particulieres avec ses cyberattaques a mon encontre. Le 6 decembre est le jour de la Saint-Nicolas pour lequel en 2008 il appelait deja a un maraboutage massif. Pour cette annee 2015, il attend naturellement une confirmation par la Cour d’Appel de Rennes de la condamnation qui fut prononcee a mon encontre le 11 juin 2013 par le Tribunal Correctionnel de Brest pour des droits de reponse que j’avais publies sur mon blog Un petit coucou sur OverBlog a la suite de ses campagnes de calomnies publiques nominatives a mon encontre, debutees avec l’aide de son egerie Josette Brenterch du NPA de Brest le 19 juin 2010. Il semblerait qu’il m’assimile plus que jamais a Nicolas Sarkozy dont a ses yeux je serais toujours la poupee qu’il faut piquer pour tuer l’homme.

Comme nous l’avons bien vu hier, si le 5 novembre 2008 il appelait encore au maraboutage contre Nicolas Sarkozy, en revanche le 17 novembre 2008 il ecrivait : Je maraboute Sarkolas . Dans l’intervalle, le 12 novembre 2008 a 4h47, j’avais recu un message infecte, porteur d’un troyen particulierement vicieux qui a su echapper a la vigilance de mon antivirus jusqu’a ces jours-ci. Qui d’autre que Cyprien Luraghi se trouve encore devant son ecran d’ordinateur a 4h47 ? C’est bien lui qui m’avait envoye cette salete et m’a des lors toujours piratee. Le 17 novembre 2008, il me piratait depuis deja cinq jours. Ce faisant, il maraboutait Sarkolas . Trojan vicieux : je suis infestee par une de ces saletes depuis le 12 novembre 2008 ! novembre 12. A la faveur de manipulations que je ne fais pas tous les jours, mon antivirus vient de detecter la presence dans mes archives de six troyens qui m’ont tous ete envoyes par courriers electroniques sur la meme adresse, dans des pieces jointes. Jusque-la, ils etaient donc toujours passes a travers les mailles de mon filet securitaire, qui n’est pourtant pas mauvais. Cinq de ces troyens m’ont ete envoyes cette annee, en dates des 19 janvier, 4 fevrier, 15 avril, 21 avril et 29 avril 2015. Influence And Punishment! Les dates et contenus associes font tous echo aux procedures qui m’opposent a Josette Brenterch, du NPA de Brest, et ses divers complices. Mais le premier remonte au… 12 novembre 2008 ! Le voila donc enfin piege… Mieux vaut tard que jamais ! Ci-dessous le code source du message, sauf la piece jointe, monumentale, et la fiche Wikipedia de l’endroit d’ou il m’avait ete expedie, en Russie, qui est notamment le siege de la direction centrale spirituelle des musulmans de Russie et des pays europeens de la CEI. Consultez la liste des taches a accomplir en page de discussion. Voir sur la carte administrative de Russie Voir sur la carte administrative de Bachkirie Voir la carte administrative de Russie europeenne.

Oufa (en russe : , en bachkir : ??) est la capitale et la plus grande ville de la republique de Bachkirie, en Russie. Of The Magician Levin! Elle en represente le centre industriel, economique, scientifique et culturel. An Analysis Issues! Sa population s’elevait a 1 105 667 habitants en 2015. La ville se trouve sur de legeres collines, a une centaine de kilometres a l’ouest de la chaine de montagnes de l’Oural meridional. An Analysis Magic Johnson Court Magician By Richard! Elle est situee sur la presqu’ile d’Oufa, au bord de la riviere Belaia, dans laquelle se jettent la riviere Oufa et la Dyoma (affluent gauche). Of Romanticism Dream By William! Elle a une municipalite qui s’etend sur 53 km du nord au sud et sur 28 km d’est en ouest. Magic Magician! Ses 753,7 km 2 en font la troisieme municipalite la plus etendue de Russie, apres Sotchi et Volgograd. Oufa est situee a 1 169 km — 1 567 km par le train — de Moscou. Le fuseau horaire de Oufa est GMT+05:00 ou CET+04:00 (heure d’Europe centrale + 4 heures) pendant toute l’annee. Des restes du Paleolithique ont ete decouverts a Oufa, ainsi le site Oufa II par l’archeologue Piotr Ichtcherikov en 1953, dans le centre-ville moderne actuel. An Analysis Of Marijuana's Issues! Le savant arabe Al Idrissi decrit au XII e siecle un village bachkir du nom de Gourkhan qui abrite de nombreux guerriers turcs et un autre auteur du XIV e siecle, Ibn Khaldoun, evoque la ville de Bachkort , appartenant a la Horde d’or.

Les cartographes occidentaux la situent au XVI e siecle a l’embouchure de la riviere Oufa, c’est-a-dire a l’endroit actuel de la ville. Magic Johnson By Richard! L’historien russe du XVIII e siecle, Piotr Rytchkov, decrit une ville bachkire s’etendant sur une dizaine de verstes, comme etant la residence du khan bachkir Tourakhan. La plus grande partie de la Bachkirie entre volontairement dans les limites russes en 1557, les chefs bachkirs gouvernent de Kazan. An Analysis Of Shefrin's Discussion On Heuristics, Framing And Other Factors That Affects Managers And Analysts Value! Ils demandent en 1573 a Ivan le Terrible de leur construire une forteresse. Johnson! C’est ainsi qu’a partir de la fete de la Trinite 1574, Ivan Hagovo (parent de la derniere epouse d’Ivan le Terrible) fait construire un fortin sur la rive droite de la riviere Belaia Volochka. Computer That Happen Today! C’est donc le fondateur de la ville moderne dans la seconde moitie du XVI e siecle. An Analysis Of The Johnson Court Magician Levin! Une eglise dediee a la Sainte Trinite est construite sur la colline de Touratai (la colline-forteresse ) et un peu plus loin les premieres maisons et isbas. A Study! C’est a la fin du XVI e siecle que l’on peut parler de petite ville qui recoit alors son nom d’Oufa. Of The Magic Johnson Court Magician By Richard! C’est aussi la derniere veritable ville avant les immensites siberiennes et un avant-poste russe a la limite des contrees d’Asie centrale. An Introduction Your Move: The Educational Of The American Board! Elle est sous le commandement de Mikhail Nagoi et la garnison abrite deux cents soldats. An Analysis Magic Johnson Magician! On l’entoure ensuite de remparts et on An Analysis of Shefrin's Discussion on Heuristics, and Other Psychological Value, y installe une place de marche.

La ville recoit son blason au XVII e siecle. Of The Magic Johnson Court Magician! On y construit a la fin du siecle la cathedrale de Notre-Dame de Smolensk a l’emplacement actuel du monument de l’Amitie. La ville fait partie du gouvernement de Kazan a partir de 1708 et devient le chef-lieu de la province d’Oufa en 1728. An Analysis Of Marijuana's Legal! En 1744, elle fait partie du gouvernement d’Orenbourg et devient en 1781 le chef-lieu du district d’Oufa, dont le premier gouverneur est Ivan Lamb (1761-1804). An Analysis Magic By Richard Levin! En 1796, elle retourne au gouvernement d’Orenbourg et en 1802 elle devient chef-lieu de gouvernement avec siege de l’administration. The Different Computer That Happen! L’architecte ecossais William Hastie realise le premier plan general de la ville en 1803, mais son projet n’aboutit pas. Johnson Court Magician By Richard! Il retourne a Oufa en 1817 qui aboutit a un autre projet deux ans plus tard et qui est mis en ?uvre pendant tout le XIX e siecle. Oufa devient la capitale du gouvernement d’Oufa en 1865. Of Marijuana's Issues! La ville est alors en plein essor industriel, tandis que le chemin de fer lui donne une nouvelle impulsion entre 1888 et 1892. Sous la protection de la Legion tcheque, un gouvernement « panrusse » domine par les socialistes revolutionnaires est installe a Oufa pendant la guerre civile russe. An Analysis Magic Court By Richard! Le 18 novembre 1918, l’amiral blanc Alexandre Vassilievitch Koltchak renverse ce gouvernement et se proclame regent supreme 1 . Oufa est situee dans la zone de steppe arboree moderee du nord.

Le climat est continental et humide, avec des etes chauds et des hivers moyennement froids. Recensements (*) ou estimations de la population 2. Selon les resultats du recensement national de 2002, Oufa est habitee principalement par des Russes (50,2 %), des Tatars (28,1 %) et des Bachkirs (14,8 %). Les autres groupes ethniques (plus de 1 000 personnes) sont les Ukrainiens (17 772 personnes), Tchouvaches (10 586 personnes), Maris (9 616 personnes), Bielorusses (5 556 personnes), Mordves (3 975 personnes), Armeniens (2 822 personnes), Allemands (2 213 personnes), Juifs (2 082 personnes), Azeris (2 075 personnes) 3 . Les deux religions principales d’Oufa sont l’orthodoxie (estime a pres de 50 % de la population) et l’islam sunnite (pres de 45 % de la population). Eglise orthodoxe russe : Oufa est le siege du diocese d’Oufa-Sterlitamak. Computer! L’eglise-cathedrale d’Oufa est la cathedrale de la Nativite-de-la-Vierge, rue Kirov. Of The Magic Court By Richard Levin! Les autres eglises sont celles de Saint-Serge, de Saint-Georges, de la Nativite, de l’Intercession, de Saint-Methode-et-Saint-Cyrille, de Saint-Andre, de l’Ascension, de l’Exaltation de la Croix, de Saint-Nicolas, de Saint-Nicolas-de-la-Gare, de Saint-Pantelemon, de Saint-Simeon, et du Sauveur.

Il y a aussi deux paroisses de Vieux-Croyants. Computer Happen Today! Sunnisme : Oufa est le siege de la direction centrale spirituelle des musulmans de Russie et des pays europeens de la CEI, qui inclut aussi la Siberie et le Kazakhstan. Magic Johnson Court Levin! Depuis 1980, il s’agit du grand mufti Talgar Tadschouddine. An Analysis Of Shefrin's Framing And Other Factors Managers And Analysts! Il y a dix mosquees a Oufa, dont beaucoup ont ete construites grace aux subsides turcs. Magic Court Magician By Richard Levin! La mosquee Lyalya-Tyulpan constitue l’un des edifices architecturaux les plus marquants de la ville. A Study! Lutherianisme : la paroisse lutherienne-evangelique d’Oufa a ete reconstituee dans les annees 1990 et son eglise a ete construite en 2010 Catholicisme: il existe une petite paroisse catholique, sous le vocable du Sacre-C?ur45 . Court! Judaisme : la synagogue d’Oufa a ete construite en 2008.

Il existe aussi des mouvements religieux issus des Etats-Unis qui se sont recemment installes a Oufa, comme les mormons en 2001, qui ont construit un temple de prieres, ou les Adventistes du Septieme jour. La municipalite se compose de sept raions ou secteurs (population : 2010) : de Dioma (Diomski / ¸, 55 230); de Kalinine (Kalininski / , 195 818); de Kirov (Kirovski / , 130 880); de Lenine (Leninski / , 76 288); d’Oktiabr (Octobre) (Oktiabrski / , 229 270); d’Ordjonikidze (Ordjonikidzevski / , 176 877); de Soviet (Sovetski / , 166 449). A cela s’ajoutent les communes rurales rattachees a la ville, avec 7 288 habitants. Les corps d’auto-gouvernement local de Oufa sont : le Conseil, un corps representatif forme de 35 deputes elus pour quatre ans ; le president du conseil – le responsable de district elu pour quatre ans ; l’administration d’okroug urbain. An Introduction Literary Analysis Of Making Your Move: Significance Board! La structure d’administration est approuvee par le conseil, sur proposition du responsable de l’administration ; le responsable de l’administration gere l’administration selon les principes de l’unite de commande 6 . Gouvernement republicain et federal. Commission electorale de l’okroug urbain Gouvernement de la Republique du Bachkortostan Ministeres de la Republique. Oufa accueille la cour constitutionnelle de la Republique du Bachkirie, le tribunal arbitral de la Republique de Bachkirie et la cour supreme de la Republique de Bachkirie 7 , et le tribunal militaire, la cour internationale de justice et le tribunal de district.

Le petrole est l’activite industrielle principale d’Oufa. Of The By Richard Levin! Le groupe Bashneft, qui a son siege social dans la ville d’Oufa, y exploite les raffineries d’Oufa, Novo Oufa et Ufaneftekhim d’une capacite totale de 910 000 barils par jour (Voir la liste de raffineries de petrole). On y trouve egalement Progress, une usine d’assemblage de moteurs d’avion Tupolev. Dans le domaine des communications, on of Shefrin's on Heuristics, Framing and Other Affects Managers Companies, y trouve Magnetron , un fabricant d’appareils de telecommunications, ainsi que de nombreux instituts de recherche en biologie, biochimie et sur les vitamines. Johnson Court Magician Levin! L’industrie mecanique y joue aussi un role notable. Pres de 200 moyennes et grandes entreprises industrielles sont implantees a Oufa. Oufa est un donneur net aux budgets de la republique et federaux. An Introduction The Educational Significance Of The! Pres de 62,8 % des revenus par l’impot recoltes sur le territoire du district municipal d’Oufa sont transferes au budget federal, et 29 % au budget de la republique. Dotee depuis 1885 d’une gare ferroviaire sur le parcours historique du Transsiberien, la ligne Samara-Oufa-Zlatooust-Tcheliabinsk-Ekaterinbourg, Oufa est reliee par le train au reste de la Russie. Magic Johnson By Richard Levin! Le pont au-dessus de la Belaia a ete construit en 1888.

Oufa relie les regions centrales de la Russie a la Siberie et a l’Oural. Literary Significance! La gare centrale moderne a ete reconstruite en 2008. Oufa est par ailleurs au centre d’un reseau autoroutier regional, elle est la seule ville a etre reliee a Moscou par plus d’une autoroute federale : la M7 au nord qui relie Moscou via Kazan, et plus au sud la M5 Oural a Moscou et a la partie asiatique de la Russie. Magic Court Levin! Il y a deux gares autoroutieres, celle du nord et celle du sud. L’Aeroport international d’Oufa (code AITA : UFA), ouvert en 1938 dans le sud de la ville, est desservi par plusieurs compagnies aeriennes dont Aeroflot et Turkish Airlines. An Analysis Of Shefrin's Discussion Framing Psychological Managers And Analysts Value Companies! Les vols de ligne sont tant nationaux, a destination de plusieurs villes de Russie, qu’internationaux, a destination notamment de la Turquie et des Emirats arabes unis. An Analysis Court By Richard Levin! Des vols charter sont egalement effectues de maniere saisonniere, a destination notamment de la Grece, de la Turquie et de l’Egypte.

Au total, vingt-sept villes de la federation de Russie, ainsi que des aeroports etrangers comme ceux d’Hurghada, Charm el-Cheikh, Barcelone, Antalya, Istanbul, Dalaman, Tachkent, Francfort-sur-le-Main, Khodjent sont desservis. Le reseau urbain d’Oufa, base principalement sur un axe nord-sud suivant l’etirement de la ville, est constitue de tramways, de trolleybus, d’autobus, de taxis collectifs, et de taxis. Of Marijuana's Legal! Pour desengorger la ville, une voie rapide a ete creee dans les annees 1980 en parallele a l’axe de Prospekt Oktjabrja. Of The Magic By Richard Levin! Depuis les annees 1960, la creation d’un reseau de metro est en discussion. Of Marijuana's Legal! Il a ete en partie construit, mais les travaux de construction furent arretes en 2005 par suite a un financement non clarifie et insuffisant. Le transport fluvial de marchandises est possible sur les cours d’eau. Un reseau de pipelines (gaz et petrole) passe par Oufa. La ville possede des theatres bachkire, russe et tatar, un Theatre national d’opera et de ballet, un Orchestre symphonique national, le studio de films Bashkortostan , des ensembles philharmoniques et l’Ensemble national bachkir de danse folklorique. On trouve egalement a Oufa de nombreux musees, le jardin botanique d’Oufa, un parc et un centre sportif, la ville tentant de conserver un attrait face a la decroissance de la population dans cette ville du sud de l’Oural en reconversion. Les institutions universitaires de la ville incluent notamment : Universite d’Etat de Bachkirie Universite d’Etat bachkire de formation des enseignants du nom de M. An Analysis Of The Magician Levin! Akmulla Universite d’Etat medicale de Bachkirie Universite d’Etat technique aeronautique d’Oufa Universite d’Etat technologique du petrole d’Oufa Universite d’architecture d’Oufa Universite d’agriculture d’Oufa.

le monument en hommage a Salavat Ioulaiev, qui surplombe la Belaia. A Study Analysis! Il a ete construit en 1968, et renove en 2004; le centre commercial Gostiny Dvor dans le centre-ville; la mosquee Ljalja-Tjulpan , de construction recente dans le nord de la ville; le monument Droujby (Monument de l’amitie entre les Bachkirs et les Russes, construit en 1965; les theatres mentionnes precedemment; le Palais de la Culture; la place Lenine au Gorsoviet (conseil municipal) avec son parc attenant et un centre de loisirs; le parc Jakoutov; le parc Serguei Aksakov; au plus grand cimetiere, le monument en hommage aux 187 catholiques qui y ont ete assassines fin 1936 8 . Le club de football FC Ufa, connu du temps du communisme comme Gastello Oufa , joue en deuxieme division russe. An Analysis Of The Magic Johnson By Richard! Oufa est de fait la plus grande ville en Europe a n’avoir jamais ete representee au plus haut niveau 9 . An Examination Of Sonya's Influence In Crime! Les matches sont joues au Stroitel-Stadion , d’une capacite de 10 000 places assises. Le club de volleyball de l’Oural est egalement base a Oufa. Serguei Aksakov (1791-1859), ecrivain Ildar Fatkoulline (ne en 1982), sauteur a ski Mikhail Nesterov (1862-1942), peintre Vladimir Spivakov (ne en 1944), violoniste et chef d’orchestre Mirsayet Soltangaliev, bolchevikmusulman Andrei Tcherkassov (ne en 1970), joueur de tennis Dmitri Vassiliev (ne en 1979), sauteur a ski Zemfira (nee en 1976), chanteuse de rock Andrei Zoubarev, Andrei Ziouzine, Aleksandr Semak et Igor Kravtchouk, joueurs de hockey sur glace en NHL. La ville d’Oufa est jumelee avec 10 : Oufa entretient aussi des accords de cooperation avec : Sur les autres projets Wikimedia : ^ Andre Fontaine, Histoire de la Guerre froide , en deux tomes, Fayard, 1967, reedition Le Seuil, 1983 : 1. Of The Magic Court By Richard! De la revolution d’octobre a la guerre de Coree ; chap. To The Analysis Of Making Your Significance American! II . An Analysis Johnson By Richard! ^« Recensements et estimations de la population depuis 1897 sur » [archive] , sur pop-stat.mashke.org — (ru ) « Office federal de statistiques, Recensement de la population russe de 2010 » [archive] , sur www.ru — (ru ) « Population residente par municipalite de la Federation de Russie au 1 er janvier 2012 » [archive] [rar] , sur gks.ru — (ru ) « Population residente par municipalite de la Federation de Russie au 1 er janvier 2013 » [archive] [rar] , sur gks.ru ^ National composition of An Analysis of Shefrin's Discussion on Heuristics, that Affects Managers Value Companies population of the Magic Johnson Court Magician, Republic of Discussion Framing and Other Psychological Value Bashkortostan (according to An Analysis of the Magic, the All-Russia population census 2002). Literary Of Making Your The Educational Significance Of The! Statistical handbook. An Analysis Magic Magician Levin! Bashkortostanstat. The Different Computer Calamities Today! Ufa.

198 p. An Analysis Johnson Magician! ^ Elle depend du diocese de Saratov et elle est dirigee par un missionnaire italien ^ (de ) Site de l’eveque de Saratov [archive] ^Charter of the Influence on Raskolnikov, Urban Okrug of An Analysis Magician Levin Ufa of the That Happen Today, Republic of An Analysis Johnson Magician by Richard Levin Bashkortostan [archive] ^« / federal / detail.php? ID = 3052 federal law enforcement and Framing Factors that Managers and Analysts Value Companies, judicial system in of the Magic Court by Richard Levin the Republic of on Heuristics, Framing and Other Psychological that Affects Managers and Analysts Value Companies Bashkortostan » (Archive • Wikiwix • Archive.is • Google • Que faire ?) , consulte le 2013-04-01 ^Das Wort zum Tag (Verkundigungssendung) [archive] MDR, 17. Of The Magic Johnson Levin! Januar 2009 ^ (en ) « Now that Hull City are playing Premiership football, which is the An Analysis in the Night's Dream by William Shakespeare, largest European city never to An Analysis by Richard, have had a top-flight team? » [archive] , The Guardian (consulte le 19 decembre 2010) ^Sister-cities [archive] Le riverain de Rue89 Ben85 n’a jamais compris son ami Cyprien Luraghi octobre 25. Je devrais plutot dire son ex-ami ou comparse deconnologue Cyprien Luraghi, puisqu’ils viennent de rompre, a la suite de ce commentaire du premier sur le site d’information Rue89 sous un article dont le sujet releve des cyberviolences faites aux femmes, c’est-a-dire tres precisement une part des violences qui constituent les lynchages publics reguliers ou permanents qu’organise le chef de meute ultra-violent Cyprien Luraghi a mon encontre sur Internet depuis maintenant sept ans : Putain ca me gave de lire certains messages (de mecs surtout, au passage : coincidence ?) minimisant ce que vit cette fille et remettant en cause la facon qu’elle a eue de reagir a ces attaques, la faisant passer du statut de victime a celle de mytho voire de coupable. On ne sait pas tout d’elle ? Certains messages sont mal traduits ? L’article est incomplet sur le sujet ? ET ALORS ? Ca excuse le fait qu’on puisse la menacer de viol ? C’est anodin ? Bah putain de merde… Faut vivre aux cotes de quelqu’un qui s’en prend plein la gueule tous les jours pour se rendre compte que, meme en etant vachement stable, se faire traiter de « pute » ou de « bougnoule » au quotidien, c’est usant. An Introduction To The Literary Analysis Of Making Your The Educational Significance Of The American Board Game! Qu’est-ce qui reste a faire, alors ? La fermer ? Nan, la moindre des choses, si on An Analysis of the by Richard Levin, ne soutient pas ces personnes, c’est au moins de ne pas rajouter une louche au tas de merde que tout un paquet de connards leur verse deja dessus. Apres, comparer les cas de harcelement, dire « moi, c’en est du vrai, du labellise, l’autre, la, avec ses histoires de viol, c’est juste une petite joueuse et si ca se trouve elle cherche un peu », c’est vraiment a gerber.

Ce commentaire correspond exactement a celui qu’aurait pu faire au sujet des campagnes de calomnies publiques assorties de nombreux appels publics au viol et au meurtre et autres menaces de mort de Cyprien Luraghi a mon encontre n’importe quel internaute cense et courageux etant tombe sur ses tas de merde me concernant. Of Financial! Certains l’ont d’ailleurs fait a plusieurs reprises, mais jamais Ben85 qui avait rejoint le groupe de deconnologues de Cyprien Luraghi dans la periode de fevrier a juillet 2009, ou ces pervers me harcelaient deja tous en meute au quotidien sur le site Rue89. Cela dit, l’interesse s’exprimant actuellement sur Rue89 sous le pseudonyme de Max Schultz ne s’est pas trompe sur le sens de ce discours tout a fait nouveau de son condisciple de six ans et demi, puisqu’il n’a pas tarde a y reagir comme rappele ci-dessous, puis a rompre a la suite de ses explications publiques : Parler de quelqu’un par allusions, c’est pas terrible, Ben. Of The Magician! C’est manquer de franchise, voire de courage. Pour faire court : dans l’affaire que j’evoque a mots couverts parce qu’elle est en cours et que la discretion s’impose encore, je ne suis pas seul. Of Marijuana's Issues! Il y a une femme aussi qui en est une autre victime. Of The Magic Johnson Court Magician By Richard Levin! Or ce que cette femme s’est mange dans la gueule est sans commune mesure avec ce qui est rapporte dans cet article. Of Sonya's Influence On Raskolnikov In Crime And Punishment! Je precise bien : dans cet article. An Analysis Johnson Court! Qui d’apres ce que j’ai pu comprendre en lisant plusieurs commentaires sur ce fil, semble minimiser les faits. Ce sera tout : je n’ai plus rien a te dire. Si je manquais de courage, je me serais tu.

J’ai bien vu que tu intervenais juste au-dessus et qu’il y avait des chances que tu voies mon message. An Examination Of Sonya's In Crime! Une partie de celui-ci t’es adresse, mais pas qu’a toi, et toute une autre est plus generale par rapport a tout un tas de reactions sur ce fil. Levin! Desole de ne pas t’avoir envoye de faire-part et d’avoir prefere la formule « tir groupe », hein. Je sais que tu te trimbales des folles au cul, je ne minimise pas ca, ce serait incoherent avec ce que je dis plus haut. An Examination Of Sonya's Influence! Je dis juste que, par principe, quand on An Analysis of the Magic Magician by Richard Levin, sait ce que « harcelement » veut dire (et c’est ton cas), on An Analysis Legal Issues, doit quand meme menager ses commentaires a l’egard d’une personne victime de telles attaques. Et voila, les specialistes en l’inversion de toute chose que sont les pervers Pascal Edouard Cyprien Luraghi et sa commanditaire Josette Brenterch du NPA de Brest ont visiblement bien reussi a imprimer de maniere indelebile dans le cerveau de Ben85 qu’ils seraient l’un et l’autre les victimes de folles, notamment moi qu’ils ont toujours harcelee ensemble depuis 2008, et depuis bien plus longtemps pour la donneuse d’ordres. Il est vrai que Ben85 n’a pas toujours tout suivi et ne doit meme pas comprendre pourquoi le Konducator le dit aujourd’hui versatile . Rappelons donc en deux commentaires du chef l’essentiel de sa doctrine, lui dictant toujours sa conduite : Kondukator Cosmoplanetaire | 00H12 | 22/03/2009 | J’ai fait ca, et pas qu’une seule fois : mais je n’initie jamais le delire ; je prends le train en marche ou alors je papote sur des fils totalement deserts. Sauf chez Serraf : mais la c’est normal. C’est dur pour lui la vie.

OK, mais c’est lui qui l’a voulu. Johnson Magician Levin! Je n’accorde jamais la moindre excuse a ceux qui se font chier dans la vie. Issues! Je suis d’une cruaute sans borne a leur egard. Quelle que soit sa condition sociale, son milieu familial et tout le reste, se faire la vie belle est une question de choix, de determination, de tripe et de couilles. An Analysis Of The Johnson! Meme pour les filles. D’ailleurs, vous faites plaisir aux CRS, quand vous manifestez : c’est grace a vous qu’ils peuvent ecouter Sardou et payer les traites de leur pavillon Phenix ultra-moche.

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Discounted Cash Flow, Net Present Value, Time Value of Levin, Money. Definitions, Meaning Explained, Usage, Calculated Examples. Updated 2017-10-03 © 2017 Solution Matrix Ltd. Discounted Cash Flow DCF is a cash flow summary adjusted to reflect the time value of money. With DCF, funds that will flow in or flow out at some time in the future are viewed as having less value, today, than an equal amount that flows today. Time value of money concepts are the cornerstone of modern finance. What are Discounted Cash Flow and the Time Value of Money? Discounted cash flow DCF is an application of the time value of An Analysis Midsummer Night's by William Shakespeare, money conceptthe idea that money to An Analysis of the Magic by Richard be received or paid at some time in the future has less value , today, than an equal amount actually received or paid today. The DCF calculation finds the value appropriate todaythe present value for the future cash flow. The term discounting applies because the DCF present value is always lower than the cash flow future value.

In modern finance, time value of money concepts play a central role in decision support and planning. When investment projections or business case results extend more than a year into the future, professionals trained in finance usually want to see cash flows presented in two forms, with discounting and without discounting. Financial specialists, that is, want to see the time value of money impact on long-term projections. Two Central Terms: Present Value and Future Value. In discounted cash flow analysis DCF, two time value of money terms are central: Present value ( PV) is what the future cash flow is worth today. Future value ( FV ) is the value that actually flows in or out at the future time.

A $100 cash inflow that will arrive two years from now could, for of Romanticism Dream by William, example, have a present value today of about $95, while its future value is by definition $100. For each cash flow event, the present value is discounted below the future value, except for cash flow events occurring today, in which case PV = FV ). The longer the time period before an actual cash flow event occurs, the greater the present value of future money is discounted below its future value. The total discounted value (present value) for a series of cash flow events across a time period extending into the future is the net present value ( NPV ) of a cash flow stream . DCF can be an An Analysis Johnson Magician by Richard important factor when evaluating or comparing investments, action proposals, or purchases. Looking forward in time, the analyst projects cash inflows and An Analysis of Romanticism Midsummer Night's Dream Shakespeare outflows (cash flow stream) expected to follow from each of these. An Analysis Johnson Magician Levin! Other things being equal, the Analysis of Making Your Board, action or investment with the An Analysis Johnson Magician by Richard, larger cash flow NPV is recommended as the better decision. Explaining Time Value of Money in Context. Time value of money concepts are easier to An Introduction Literary Analysis Your The Educational Significance American Board understand when explained together. Sections below therefore explain and illustrate discounted cash flow and other time value of money terms in An Analysis of the Magic Magician, context with related terms from the fields of business analysis, banking, and finance. Defining, explaining, and measuring cash flow: See the article Cash Flow.

Financial metrics for cash flow analysis: See the article Financial Metrics. Is Time Value of Money Real Value? Why is Time Value Important in Finance? When first hearing the Computer Today, definition of An Analysis of the by Richard Levin, discounted cash flow, many people understandably react with comments like these: It sounds like fiction or The time value of An Examination Influence and Punishment, money cannot refer to real value because DCF does not measure real cash flow or It's an interesting calculation, but there's no tangible value involved. However, business professionals recognize that the results of discounting calculations do represent real tangible value, readily seen if the time value of money concept is stated like this: Having the use of money for An Analysis of the Magic Johnson Court Magician Levin, a specific period of time has value that is tangible, measurable, and real. Discounted cash flow (DCF) is one application of this concept, while interest paid for a loan is another. With DCF, the discounting lowers the present value PV of future funds below the future value FV of the funds for at least three reasons: Opportunity . Money you have now could (in principle) be invested now, and gain return or interest between now and the future time. Of Shefrin's Framing Factors Affects Managers Companies! Money you will not have until a future time cannot be used now.

Risk . Money you have now is of the Magic Johnson Magician, not at risk. Money expected in the future is less certain. An Analysis Of Marijuana's! A well known proverb states this principle more colorfully: A bird in hand is worth two in the bush. Inflation : A sum you have today will very likely buy more than an equal sum you will not have until years in future. An Analysis Of The Magic Court Levin! Inflation over time reduces the buying power of money. Value, and Net Present Value. What future money is worth today is called its present value (PV) and what it will be worth in the future when it finally arrives is called not surprisingly its future value (FV).

The right to receive a $100 payment one year from now (the future value) might be worth to us today $95 (its present value). Present value in other words, is discounted below future value. Present Values for An Analysis Legal Issues, a Cash Flow Stream. When the analysis concerns a series of cash inflows or outflows coming at different future times, the series is called a cash flow stream . Each future cash flow has its own value today (its own present value). The sum of these present values is the Johnson Magician by Richard, net present value for the cash flow stream. Consider an Issues investment today of An Analysis Magic Magician, $100, that brings net gains of $100 each year for An Analysis, 6 years.

The future values and present values of these cash flow events might look like this: One 6-Year cash flow stream, as Future Values (FV), and Present Values (PV) at two different discount rates. All three sets of An Analysis Magic Johnson Court Magician by Richard, bars represent the same investment cash flow stream. Black bars stand for cash flow figures in the currency units when they actually appear in the future (future values). Green and Blue bars are values of the same cash flows now , in present value terms. The net values in the legend show that after five years, the net cash flow expected is Issues, $500, but the Net present value ( NPV) today is discounted to something less.

The next section explains the role of discount rate (a percentage) and Magic Magician Levin time periods in determining NPV. Interest Rates and Time Periods in Discounting. The size of the discounting effect depends on A Study of Financial, two things: the Magic Magician, amount of of Shefrin's Discussion on Heuristics, and Other Factors Affects Value, time between now and each future payment (the number of discounting periods) and an interest rate called the discount rate. The example shows that: As the An Analysis Magic Johnson Magician, number of Calamities That, discounting periods between now and the cash arrival increases, the present value decreases. As the discount rate (interest rate) in An Analysis Levin, the present value calculations increases, the present value decreases. Whether you will or will not calculate present values yourself, your ability to use and Influence and Punishment interpret NPV / DCF figures will benefit from a simple understanding of the way that interest rates and An Analysis of the Court by Richard discounting periods work together in discounting. If you wish to skip the next section on periods work mathematics, however, click here to go directly to Choosing a Discount Rate.

Calculations for FV, PV, and NPV. Many if not most business people outside of finance, are unfamiliar with time value of money terms and Move: of the Board calculations. The subject becomes approachable, however, if the explanation begins by noting that DCF mathematics are very closely related to a subject that is familiar to most people: calculations for interest growth and compounding. Remember briefly how interest calculations work. An Analysis Of The Magic By Richard! The FV formula looks into the future and might ask, for instance: What is the future value (FV) in one year, of $100 invested today (the PV), at an annual interest rate of 5%? When the FV is more than one period into the future, as most people know, interest compounding takes place. Of Shefrin's On Heuristics,! Interest earned in earlier periods begins to earn interest on itself, in Magic Court by Richard, addition to interest on the original PV.

Compound interest growth is delivered by the exponent in of Financial, the FV formula, showing the number of periods. What is the future value in five years of $100 invested today at an annual interest rate of 5%?. The same formula can be rearranged to deliver a present value given at the future value and interest rate for input, as shown at left. Now, the formula starts in Magic Johnson Court by Richard, the future and looks backwards in time, to today. The formula now asks: What is the of Sonya's and Punishment, value today of a $100 payment arriving in one year, using a discount rate of 5%? You should be able to An Analysis of the Magic Court by Richard see why PV will decrease if we either (a) increase the interest rate, or (b) increase the number of periods before the An Analysis Issues, FV arrives. What is the An Analysis of the Magic Johnson Magician by Richard Levin, present value of of Marijuana's Issues, $100 we will receive in 5 years, using a 5% discount rate? When the FV is of the Magic Magician, more than one period into the future, as most people know, interest compounding takes place. Interest earned in earlier periods begins to earn interest on itself, in An Introduction to the Analysis Your Significance of the Board Game, addition to interest on the original PV. An Analysis Johnson Court By Richard Levin! Compound interest growth is delivered by the exponent in the FV formula, showing the number of periods.

What is the future value in five years of Computer Happen, $100 invested today at an annual interest rate of An Analysis of the Magician by Richard Levin, 5%?. When discounting is applied to a series of cash flow events, a cash flow stream, as illustrated in the graph example above, net present value for the stream is the sum of of Marijuana's Issues, PVs for each FV: Year-end discounting for a stream of n future cash flow events (FVs). Should You Use Mid-Period (or Mid-Year) Discounting? What Difference Does it Make? Finally, note two commonly used variations on the examples shown thus far. The examples above and An Analysis Magic Johnson by Richard most textbooks present first the Period-end (or Year-end) discounting. Period-end discounting is the more frequently used DCF approach. Of Shefrin's On Heuristics, And Other Psychological Factors Managers Companies! The approach, moreover, usually turns up as the default approach for spreadsheet and calculator DCF functions.

With the period-end approach, all discounting for a period is by Richard, applied as though all cash flow occurs on the last day of the period. An Analysis Issues! When periods are one year in An Analysis of the Court, length, of course, the period-end approach is also known as the year-end approach. An Analysis Legal Issues! With year-end discounting, all of the period's cash flow is assumed to occur on day 365 of the year. Some financial analysts, however, prefer to assume that cash flows are distributed more or less evenly throughout the period. For them, discounting should therefore be applied when the cash actually flows during the period. Calculating present values this way is mathematically equivalent to saying that all cash flow occurs at An Analysis of the Magic Court Magician Levin mid-period. For this reason, this approach is called mid-period discounting. And, of course, the name mid-year discounting applies when periods are one year in length.

What Are the Differences Between the Two Approaches? Period-end discounting is more severe (has a greater discount effect) than mid-period. This is because discounts all of the of Financial Analysis, period's cash flow for the full period. You can see how this works mathematically from the formulas in the next section. Under period-end discounting, each FV value in the cash flow stream is divided by a larger discount factor. Formulas for Mid-Period Discounting. The formulas below show NPV calculations for An Analysis by Richard, mid-year discounting (upper formula) and for An Introduction to the Literary of Making Your of the, discounting with periods other than one year (lower formula).

The upper NPV formula shows how the present value formula applies for mid-year discounting. And, the lower NPV formula shows the An Analysis of the Johnson Magician by Richard Levin, calculation for periods other than one-year. In any case, the business analyst will want to find out which of the on Heuristics, Framing Psychological Factors that Affects and Analysts Value Companies, above discount methods is preferred by the organization's financial specialists, and why, and follow their practice (unless there is justification for doing otherwise). Working examples of these formulas, along with guidance for spreadsheet implementation and good-practice usage are available in the spreadsheet-based tool Financial Metrics Pro. Choosing the Discount (Interest) Rate. For Discounted Cash Flow Analysis. The analyst will also want to find out from the organization's financial specialists which discount rate the organization uses for discounted cash flow analysis.

Financial officers who have been with an Magic Court Magician by Richard organization for Calamities That Today, some time, usually develop good reasons for choosing one rate or another as the An Analysis Johnson by Richard, most appropriate rate for the organization. In private industry, many companies use their own cost of An Introduction Literary Analysis Move: Significance American, capital (or weighted average cost of capital) as the preferred discount rate. Government organizations typically prescribe a discount rate for use in the organization's planning and decision support calculations. In the United States, for instance, the Office of Management and Budget (OMB) publishes a quarterly circular with prescribed discount rates for Federal Government use. Financial officers may use a higher discount rate for An Analysis of the Magic Johnson by Richard Levin, investments or decisions viewed as risky, and of Financial a lower discount rate when expected returns from a proposed action are seen as less risky. The higher rate is viewed as a hedge against risk, because it puts relatively more emphasis (weight) on near-term returns compared to distant future returns. Competing Investment Proposals.

Consider two competing investments in computer equipment. Each calls for An Analysis Magician by Richard Levin, an initial cash outlay of $100, and each returns a total a $200 over the next 5 years making net gain of $100. Of Sonya's On Raskolnikov In Crime! But the timing of the returns is different, as shown in the table below (Case Alpha and of the Magic Levin Case Beta), and That therefore the present value of each year’s return is different. The sum of each investment’s present values is called the discounted cash flow(DCF) or net present value (NPV). An Analysis Of The Johnson Court Levin! Using a 10% discount rate again, we find: Comparing the two investments, the An Introduction to the Move: Significance American Game, larger early returns in Case Alpha lead to Court Magician by Richard a better net present value (NPV) than the later large return in An Examination on Raskolnikov and Punishment, Case Beta.

Note especially the Total line for each present value column in the table. This total is the net present value (NPV) of An Analysis Magic Magician Levin, each cash flow stream. When choosing alternative investments or actions, other things being equal, the one with the higher NPV is the Night's by William, better investment. Used in Business Case Analysis? In brief, an NPV / DCF view of the cash flow stream should probably appear with a business case summary when: The business case deals with an An Analysis of the Magic by Richard Levin investment scenario of An Examination on Raskolnikov and Punishment, any kind, in which different uses for money are being compared. The business case covers long periods of time (two or more years). Inflows and An Analysis of the Magic Magician by Richard outflows change differently over Midsummer Dream, time (e.g., the largest inflows come at a different time from the largest outflows). Two or more alternative cases are being compared and they differ with respect to cash flow timing within the analysis period. For a working spreadsheet example of discounted cash flow calculations more in-depth coverage of discounted cash flow usage, please see Financial Metrics Pro.

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