Affiliate programs will pay you a commission for selling company products. You’ll have no contact
with the customer, as all you do is provide sales leads to the company of whom you have to be an
affiliate for.
Adsense programs are where you take an existing website you own of a particular subject then add
contexual adverts from Google’s adsense program. When someone clicks on an advert you’ll receive a
few cents.
The final method is selling products. You’ll build a website with a shopping cart then give as many
details as possible about the products. When customers buy products, you’ll receive pay based
on what you sell and how many.
When it all comes down to it, you’ll need to set up a business and web site to get the most from
E-Commerce or affiliate marketing. It’ll take a lot of hard work and dedication - although it’ll
prove to be well worth it.

Dave King

With the announcement of the policy of globalization, the doors of Indian economy were opened for the overseas investors. But to compete at the world platform, the scale of business was needed to be increased. In this changed scenario, mergers and acquisitions were the best option available for the corporates considering the time factor involved in capturing the opportunities made available by the globalization.
BP oil sands resolution
But soon the predators with huge disposable wealth started exploiting this opportunity to the prejudice of retail investor. This created a need for some regulation to protect the interest of investors which were done through -:

1.Enactment of SEBI Act, 1992
2.Enactment of SEBI (Substantial acquisition of shares and takeover) Regulations, 1992.

In the light of then present circumstances, the need for some law to regulate takeover was strongly felt. Moreover to achieve its objectives as stated in SEBI Act, 1992, SEBI enacted SEBI (Substantial Acquisition of Shares and Takeover) Regulations, 1994 in exercise of powers conferred under section 30 of the Act which laid down a procedure to be followed by an acquirer for acquiring majority shares or controlling in another company, so that process of takeover is carried out in a fair and transparent manner.

Thereafter, these regulations have been amended a number of times to address the changing circumstances and needs of corporate sector. In 1997 SEBI Takeover Code has been rechristened by enacting SEBI (Substantial Acquisition of Shares and Takeover) Regulations, 1997 substituting SEBI (Substantial Acquisition of Shares and Takeover) Regulations, 1994.

Merger&Acquisition Trends in Current Scenario —- Structured Reconstruction

In India it was only in 20th century that the concept of takeover took birth but even then the concept of hostile takeovers was not known to anybody. This concept emerged when Swaraj Paul started efforts to takeover Escorts Ltd. and DCM Ltd. He was the first hostile raider among the raiders of Indian stock market. Although Paul could not succeed in his efforts because the incumbents fend him off by using the technicalities of rules governing non-residents but this created a need for a takeover code.

This need was further accentuated in 1990s when the government initiated the policy of liberalization and globalization which resulted in growth of Indian economy at an increased pace, and it created a highly competitive business environment, which motivated many companies to restructure their corporate strategies by including the tools of mergers and takeovers.

In the meantime, SEBI was established in 1992 as a body corporate under the SEBI Act, 1992 with the main objectives to- i) protect the interest of investors in securities market, and ii) to provide for the orderly development of securities market. Thus while the possibility of takeover of a company through share acquisition is desirable in new competitive business environment for achieving strategic corporate objectives, there has to be well defined regulation so that the interest of all concerned are not jeopardized by sudden takeover threats.

In the light of then present circumstances, the need for some law to regulate takeover was strongly felt. Moreover to achieve its objectives as stated in SEBI Act, 1992, SEBI enacted SEBI (Substantial Acquisition of Shares and Takeover) Regulations, 1994 in exercise of powers conferred under section 30 of the Act which laid down a procedure to be followed by an acquirer for acquiring majority shares or controlling in another company, so that process of takeover is carried out in a fair and transparent manner.

Thereafter, these regulations have been amended a number of times to address the changing circumstances and needs of corporate sector. In 1997 SEBI Takeover Code has been rechristened by enacting SEBI (Substantial Acquisition of Shares and Takeover) Regulations, 1997 substituting SEBI (Substantial Acquisition of Shares and Takeover) Regulations, 1994.

What is meant by Takeovers & Substantial acquisition of shares?

When an “acquirer” takes over the control of the “target company”, it is termed as Takeover. When an acquirer acquires “substantial quantity of shares or voting rights” of the Target Company, it results into substantial acquisition of shares. The term “Substantial” which is used in this context has been clarified subsequently

Meaning of substantial quantity of shares or voting rights

The said Regulations have discussed this aspect of ‘substantial quantity of shares or voting rights’ separately for two different purposes:

(I) For the purpose of disclosures to be made by acquirer(s):

(1) 5% or more shares or voting rights:
A person who, along with ‘persons acting in concert’ (“PAC”), if any, acquires shares or voting rights (which when taken together with his existing holding) would entitle him to more than 5% or 10% or 14% shares or voting rights of target company, is required to disclose the aggregate of his shareholding or voting rights to the target company and the Stock Exchanges where the shares of the target company are traded within 2 days of receipt of intimation of allotment of shares or acquisition of shares .

2) More than 15% shares or voting rights:
An acquirer who holds more than 15% shares or voting rights of the target company, shall within 21 days from the financial year ending March 31 make yearly disclosures to the company in respect of his holdings as on the mentioned date.

The target company is, in turn, required to pass on such information to all stock exchanges where the shares of target company are listed, within 30 days from the financial year ending March 31 as well as the record date fixed for the purpose of dividend declaration.

(II) For the purpose of making an open offer by the acquirer

(1) 15% shares or voting rights:
An acquirer who intends to acquire shares which along with his existing shareholding would entitle him to more than 15% voting rights, can acquire such additional shares only after making a public announcement (“PA”) to acquire at least additional 20% of the voting capital of the target company from the shareholders through an open offer.

(2) Creeping limit of 5%:
An acquirer who is having 15% or more but less than 75% of shares or voting rights of a target company, can consolidate his holding up to 5% of the voting rights in any financial year ending 31st March. However, any additional acquisition over and above 5% can be made only after making a public announcement. However in pursuance of Reg. 7(1A) any purchase or sale aggregating to 2% or more of the share capital of the target company are to be disclosed to the Target Company and the Stock Exchange where the shares of the Target company are listed within 2 days of such purchase or sale along with the aggregate shareholding after such acquisition /sale. An acquirer who has made a public offer and seeks to acquire further shares under Reg. 11(1) shall not acquire such shares during the period of 6 months from the date of closure of the public offer at a price higher than the offer price.

(3) Consolidation of holding:
An acquirer who is having 75% shares or voting rights of target company, can acquire further shares or voting rights only after making a public announcement specifying the number of shares to be acquired through open offer from the shareholders of a target company .

In order to appreciate the implications arising here from, it is pertinent for us to consider the meaning of the term ‘public announcement’..

Penal Provisions

In the event of non-compliance of the provisions of SEBI (Substantial Acquisition of Shares & Takeover) Regulations, 1997, commonly known as Takeover Code, the acquirer is liable for the penal provisions contained in the code itself. Regulation 45 of SEBI (Substantial Acquisition of Shares & Takeover) Regulations, 1997 is dealing with the penal provisions for the non-compliance of the obligations contained in the Regulations.

As per regulation 45 of the Regulations, for failure to carry out obligations under the regulations, following consequences may follow:

The acquirer faces the consequences of the escrow amount being forfeited besides penalties.

The Board of Target Company shall be liable for action in terms of regulation and Act.

The intermediary would face suspension or cancellation of registration.

The penalties stated above may include:

Criminal prosecution under section 24 of the SEBI Act

In addition to any award of penalty by the Adjudicating Officer under the Act, if any person contravenes or attempts to contravene or abets the contravention of the provisions of this Act or of any rules or regulations thereof., he shall be punishable with imprisonment for a term which may extend to one year, or with fine or with both. Further, non compliance of the directions of the Adjudicating Officer shall be punishable with imprisonment for a term which shall not be less than one month, but which may extend to three years or with fine which shall not be less than two thousand rupees, but which may extend to ten thousand rupees or with both.

Monetary penalties under section 15H of the SEBI Act.

If a person fails to disclose the aggregate of his shareholding in the body corporate before he acquires any shares of that body corporate, or make a public announcement to acquire shares at a minimum price, he shall be liable to a penalty of twenty-five crore rupees or three times the amount of profits made out of such failure, whichever is higher
Directions under section 11B of the SEBI Act.

The Board may, in the interest of securities market, give directions, without prejudice to its right to prosecute under section 24 of the SEBI Act including:

a.) Directing the person concerned not to further deal in securities.
b.) Prohibiting disposal of securities acquired in violation of these regulations.
c.) Direct sale of securities acquired in violation of these regulations.

Directions under section 11(4) of the Act;

The authority may give the directions to the person in default & the directions may include the following:

Suspend the trading of any security in a recognised stock exchange;
Restrain persons from accessing the securities market and prohibit any person associated with securities market to buy, sell or deal in securities;

Suspend any office-bearer of any stock exchange or self-regulatory organisation from holding such position;
Impound and retain the proceeds or securities in respect of any transaction which is under investigation

Attach bank accounts of persons involved in violation for a period not exceeding one month.

Direct any intermediary or any person associated with the securities market in any manner not to dispose of or alienate an asset forming part of any transaction which is under investigation
Cease and desist order in proceedings under section 11D of the Act;
Cease and desist order can also be passed under section 11D of the SEBI Act from committing or causing any violation of the SEBI (Substantial Acquisition of Shares & Takeover) Regulations, 1997.

Adjudication proceedings under section 15HB of the Act.
A residual clause has been provided in the Act, wherein it is mentioned that if any violation act is not specifically covered under the provisions, then the person may be held liable for a penalty which may extend to one crores rupe
Perceived pros and cons of takeover

Perceived pros and cons of a takeover differ from case to case but still there are a few worth mentioning.
Pros:

Increase in sales/revenues (e.g. Proctor & Gamble takeover of Gillette)
Venture into new businesses and markets
Profitability of target company
Increase market share
Decrease competition (from the perspective of the acquiring company)
Reduction of overcapacity in the industry
Enlarge brand portfolio (e.g. L’Oréal’s takeover of Bodyshop)
Increase in economies of sale

Cons:

Reduced competition and choice for consumers in oligopoly markets. (Bad for consumers, although this is good for the companies involved in the takeover)

Likelihood of job cuts.
Cultural integration/conflict with new management
Hidden liabilities of target entity.
Mergers and Acquisitions are a natural process of economy. There is no point in fighting about them in a free economy. At the same time, the basic point that it thwarts or in a way hampers the substantial growth of the small retail businesses is also very true.

Too much of centralization of economic activities is bad either by government or Private individuals and companies. It may give us the efficiency of economy to give additional benefits or facilities when buying from large conglomerates , but will kill the effectiveness of economy that allows many people to participate, thereby depriving them of livelihood.

In fact it would turn a huge amount of people into bio-mass of bigger businesses used and thrown at will, killing the entreprenuership of people that is needed to sustain a large economy such as ours.

Hence the solution is to exercise care and concern on which sectors efficiency is important and in which sectors effectiveness is important.

Today’s two big parties do not have that sense. They simply try to go the easy route
Frank Timis

As much work and effort as you’ve put into your bathroom it’s never complete without one important, almost essential, accessory. What is that? The bath towel of course! The bathroom towel is more than a mere accessory… it’s an essential item for every single bathroom in the world. Your bathroom should be as comfortable as possible in every sense of the word and this includes quality, comfortable bath towels in all shapes and sizes.

Most people just see a towel as something use to dry yourself after a bath, shower or even shaving. Towels mean a bit more than that though; people can be very particular about their towels - almost to excess at times. The look, feel and shape of the towel are always important - if you’re really honest with yourself. You need to ask yourself the question - “What type of towel person are you?”. Are you the type that likes the soft, velvety terry towels or do you much prefer a rougher towel to rub yourself down with after bathing? This is something to really consider before you go out and buy a new towel bale.

When looking for new towels there are two basic types to pick from - the hand towel and the bath towel. A hand towel is a small towel normally kept near a sink in a bathroom or small separate toilet. It’s just a small convenient towel for your family or guests to dry their hands on. They just make more sense in the small spaces surrounding a sink and are less awkward to handle than a large bath towel.

Now we can have a look at the actual bath towel itself. These come in all shapes and sizes with something to suit every taste and every budget. It’s important to look at your current bathroom decor and then mentally picture what type of towel would suit the room. If you’ve spent time and money on redecorating your bathroom then why spoil it by adding cheap, color mismatched towels to the room? If you shop clever then a great idea is to buy a towel bale that has the same shape and style of towel in several sizes - your hand towels and bath towels will match in every room!

Buying a quality bath towel will also save you money in the long run. Cheaper bath towels tend to wear faster - that is they tend to fall apart after several months. You shouldn’t ever cut corners when buying something so personal as a bath towel.

There are dozens of great online stores to find bath towels in so why not start looking today?

About the Author:

Tired of your old bathroom layout and want to find ideas for a small bathroom? Why not check out Bathroomcentral dot com for lots of bathroom decor and furniture ideas.

Article Source: ArticlesBase.com - Top Tips for Buying Bath Towels

There are few choices of a good voice communication system when GSM fails. One of the most important alternatives are satellite phones. At the moment their are three major companies that offer satellite phone service. Iridium is the only fully global satellite phone service provider. It currently has 66 active satellite in use that ensure global coverage. Iridium phones are supplied by Motorola (the latest phones being the Iridium 9505a and Iridium 9555). While Iridium voice services are of decent quality, the data connections made through the Iridium network are of low speed.

Globalstar was traditionally Iridium’s main rival, though it doesn’t have a full global coverage (it doesn’t cover most of the world’s ocean areas). Since 2007 Globalstar has been having serious problems with its satellite network and cannot guarantee proper voice connections.

Inmarsat is best known for providing services  for marine purposes.

Thuraya is a slightly newer satellite phone service provider than the previous three. It currently has three geo-synchronous satellites that cover Europe, most of Asia, Australia and Northern Africa. See a full Thuraya coverage map for more details.

When choosing a satellite phone, the most important criteria is area of usage. Since the satellite phone providers have different coverage areas, this is the first thing that must be considered. If you are looking to buy or rent a satphone, you then should consider the purposes you need the phone for and then compare the costs of the services that are available.

Prada have teamed up with LG and Armani have teamed up with Samsung to release some stylish, high end design mobile phone. The latest mobile phone by Prada is the LG KF900 Prada and from Armani we now have the Samsung M7500 Emporio Armani Night Effect. Here we take a look at both of these designer mobile phones and see what they have to offer in terms of functions and features.

First we will look at the Prada mobile phone. The LG KF900 Prada (also known as Prada II) is a chic phone with a 3 inch touch screen and slide out QWERTY keypad. In terms of external design look of the phone, the new KF900 is similar to its predecessor, the KE850 Prada. On the inside though, things are very different and have been improved greatly. The LG KF900 has 3G, HSDPA, Wi-Fi, video callings and a 5 megapixel camera. All of this extra technology has only added an extra 45g and the Kf900 now weighs 130g. It has a good media player, FM radio, accelerometer and expandable memory, up to 8GB.

Prada have also launched an elegant, Bluetooth digital wristwatch, known as Prada Link. Crafted from high quality leather and stainless steel, owners can monitor calls and read texts remotely. It’s a fabulous accessory and it’s water resistant too so you can keep in touch while relaxing in the bath or on the beach without the fear of damaging your mobile phone.

Next we will look at what Armani has managed to come up with. The Samsung M7500 Emporio Armani Night Effect is a smart-looking, Italian designer mobile phone. It has dedicated music controls, a 2.2 inch screen, 3G with video calling, an FM radio and a 3.5mm audio jack socket. Unfortunately, one of the major draw backs of the Armani mobile phone is that it only has a 3 mega pixel camera, which is really rather disappointing for a phone that in terms of design promising a lot more.

One cool design feature is when the phone rings or when you make a call the sides of the phone light up in either red, green or blue with the Emporio Armani branding. This is something that will definitely appeal to those that are into there designer branding. It’s a solid phone with impressive build quality and cool overall looks. It’s also easy to use and it has all of the most important features. Weighing just 90g and at just 12mm thick it will slip comfortably into your designer pocket. Overall, in terms of looks the Armani mobile phone is very impressive, but if you are looking for the right combination of looks, functionality and features then the LG KF900 Prada is the winner here in the battle of the designer mobile phone.

Find out more about the latest mobile phones and Mobile Phone Contracts where you can also find Blackberry Mobile Phone Deals.

Article Source: http://EzineArticles.com/?expert=John_Greek

How many methods do we know to promote a very good customer service.

Apart from sending a small one or two lined email with a small thank you not much more left.

Yes, we can call a company and let them know, we can fax them, send a small thank you gift but would we really be so bothered?

I do not think so.

If it comes however to a bad customer service we all suddenly know what to do and what options we may have.

First a complain, of course, sent via email to customer service or complaints department.

If this does not work we will start again but this time with a letter.

I do not want to mention that a great number of calls will also be made to support our case.

Our opinion as a customer matters very much if it is about a local business which would not survive without customers from a nearest neighbourhood.

What if a company sell online and their presence is only virtual?

In this case as customers are from not only your local town but can be from the entire UK our voice weakens.

What are the options then:

1. Review this company online so more than a local community can read.

Always try to find the board which displays true reviews and you can see that the feedback is from real people.

2. Try to provoke a dialogue.

What if by posting a review or complaint or maybe a compliment you would trigger a small chain reaction and the company would be obliged to respond?

This is what e-customer-satisfaction.com is all about.

- You write a review

- We send it to a company you want to review

- We ask them for a feedback and communicating with you

- The entire correspondence is available online

3. What is the difference between e Customer Satisfaction and other review boards?

- First of all we do not stand still and allow anybody to write whatever they want without a chance to respond by other party.

- We are not just another forum where discussion can go the only way - bad for the company.

- We want to make a difference in the world by promoting only those who care about their customer relations.

- We help to maintain a company’s great reputation.

The only place to post a review or feedback should be interactive e Customer Satisfaction.

Opinions, Complaints, Compliments have never been so important and been making such a big impact on customers’ confidence.

Customer Reviews on e Customer Satisfaction you can trust.

Customer Complaints on e Customer Satisfaction you have to take into account.
e Customer Satisfaction’s Customer compliments which make your company look more reliable.
e Customer Satisfaction’s Customer Feedback is the most important.

Help us to promote great companies or provoke and fight bad ones.

Write about any of your good and bad experiences and see that this time it will make a difference.

Indeed, we may see trailers for the film up to a year before it’s even released, but this technique allows studios to generate interest before the release. And if there’s a product involved, you’re most likely to see an advertisement that ties it in with the film. Indeed, during the film itself you may very well come across references to familiar brands - from equipment that the lead characters use to brand placement in the film’s location.

A wide range of products - from soft drinks to mobile phones - are usually used to promote certain films in the run-up to their initial cinema release. This can be beneficial for those who are looking to reach a wider audience and encourage them to buy said products.

Product placement can vary depending on the type of film, in the case of technology - such as laptops and mobile phones - firms will usually target films which have an air of action about them. Indeed, films involving secret agents or futuristic undertones are more likely to help show off the technology of mobile phones - such as GPS and mobile internet - whilst those which focus on romantic stories will usually make use of a phone to communicate differently or in some cases as a fashion statement.

Exposure on television and also the cinema screen can help companies to sell both contract and pay as you go mobile phones, often offering some kind of special deal that ties in with the production - such as downloadable content or specialised payment packages in order to attract moviegoers and phone customers alike. And with cinema and mobile phone technology making leaps and bounds in recent times - including newer 3G models such as the iPhone 3G - who knows what kind of new phone models we could be seeing in future film productions?

And let’s face it, who wouldn’t want to have a phone like the one James Bond uses?

Part One: http://www.bizmanualz.com/articles/02-08-05_Process_Improvement.html?src=ART83

Next Week: Implementation

Last week, we raised the question: how do you know where to begin? How can you identify a gap in one of your company�s core processes?

The answer: follow the money trail�

But how do you follow the money trail, and what will that mean for your business? To answer this, let’s look at five steps to identify your core processes and any needs for change.

Step 1: Define Your Business Model

The following question might sound very basic, but you should first ask yourself: what business am I in? You�ll ask this because you want to follow the money trail: to identify how exactly you earn revenue and from where that revenue comes. And this also defines your business model, which sets how you make money. By examining your business model (including mission and vision statements), you see not only how you can make money but also how you should make money. In other words, what should be happening in your business to increase revenue � but isn�t and why?

Step 2: Create a Process Map

Once you�ve looked at your business model, continue to follow the money trail and identify your company�s core processes in the cash to cash cycle. By doing this you can see which processes are most critical to the overall success of your business.

Next, connect the core processes in a process map. Link suppliers, inputs, outputs and customers together to see the overall cash conversion cycle. Let�s examine a high level process map.

Here we have the complete business cycle of a typical company using the SIPOC method, which connects Suppliers to Inputs to Processes to Outputs to Customers. To illustrate, a typical process map flows like the following from left to right: a Supplier connects the input purchasing with the Process of inventory and to the Output sales, which is then connected to the Customer. From there, the cycle also flows back from right to left: the Customer connects the Output accounts receivable to the Process of manufacturing to the Input accounts payable and finally to the Supplier.

With this you can see the departments through which cash flows. And once you identify and break down your company�s core processes, you are closer to answering the question: which process do I start to improve?

Step 3: Examine Financial Statements

Now continue along the money trail by looking at your financial statements, including the balance sheet, income statement and cash flow statement. Your financial statements indicate where your money is piling up, sort of like a snap shot of what your velocity is currently.

For example, in a manufacturing company, you can determine if there are long wait times between sales or long delivery times � both of which are evident in inventory. And inventory (as seen in your financial statements) also show the effects of time � and whether your process velocity (i.e. a slow process in the conversion cycle that causes long lead and wait times) is causing a pile up in your financial statements. Ask yourself: “are my processes fast enough to make my customers happy?”

Step 4: Set Velocity

Velocity is the speed at which your system is operating currently e.g. goods delivered on time and responsiveness to orders. To design an effective process, you will need to know the set velocity that the organization needs to maintain good customer satisfaction. If your inventory process has a long cycle time, beginning with raw materials and ending with the customer, then this could be an indication of a low velocity. Customers set the pace, and they will tell you if the velocity of product turnaround is sufficient. And so companies need to calculate what that pace is to make customers happy.

Step 5: Determine Leverage

The last element in following the money trail is to review leverage � which process improvement will create the strongest return on investment (ROI)? Keep in mind both time and money, and determine what process inefficiency is consuming all of your cash. Why is that process eating away your money, and should it be? But keep in mind, too, the element of risk: what will happen if I make a change, and what will happen if I make no change?

For gauging your ROI needs, examine the five parts we�ve discussed so far: your business model, process map, your financial statements, velocity and the leverage to make your customers happy.

Answer these five questions, and you should know where to start.

Let’s look at an example in play…

Review a Case Study of Core Business Processes

A manufacturing company interested in ISO 9001 quality was experiencing poor customer service and very low inventory turns, and needed help. The company�s perceived problem was not that they carried too much inventory but, instead, that they had poor customer service and employee performance in processing and fulfilling orders in a timely manner. Because of this, they wanted us to focus on those areas. But with such a pile up of inventory we saw a red flag. And we asked the company: where is the root cause of the problem?

As we took a further look, we immediately saw a connection between poor customer sales service and a large stock of inventory. The company’s manufacturing cycle efficiency was so low that it created a perceived need for higher inventory. And customers weren’t happy because of long wait times to receive the products that they ordered. In other words, customers weren�t getting the velocity that they had expected and wanted.

The company insisted that it needs more inventory to keep customers happy. But this is just another bandage to fix the symptom of the problem and not the root cause.

Inventory is a result of the purchasing, manufacturing and sales cycles. And so we examined the financials, business model and system velocity of the company. From there we created a process map of these three core processes, as well as defined the company�s leverage points that would ensure a healthy ROI for any process changes made. We calculated an improvement of five times in velocity. By removing the inefficiencies out of the system, inventory decreased significantly, turns increased greatly, and customers were happy. We helped reduce the total amount of inventory. And we also helped increase the speed of the inventory cycle by focusing on purchasing, manufacturing and sales.

Create a Gap Analysis

And so with this example, we can now answer our original question: where do you start? As we’ve discussed, follow the money trail through the five key steps: define your business model, create a process map, examine financial statements, set velocity and determine leverage. But what pulls it all together?

We pull all of this together with a Gap Analysis. An operations assessment (also called an audit) results in a Gap Analysis and this report of gaps, or inefficiencies, found in the system shows you where to start to achieve your target. A Gap Analysis helps you identify your core processes and performance metrics in order for you to achieve your objectives.

Look Ahead

Next time, we will look at a process map more in-depth. We�ve identified where to start, but we will learn how to create a process map - one of the most important documents you need for your organization’s success.

About the Author: Chris Anderson is the managing director of Bizmanualz, Inc. and co-author of policies and procedures manuals, producing the layout, process design and implementation to increase performance. To learn how to increase your business performance, visit: http://www.bizmanualz.com?src=ART84

Source: www.isnare.com
Permanent Link: http://www.isnare.com/?aid=898&ca=Business+Management