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Other Information (a) On January 1, 20X1, 48 million ordinary shares were issued on the acquisition of CD plc at a valuation of $190 million If CD earns cumulative profits in excess of $8,000 million up to April 30, 20X2, an additional 10 million shares are issuable to the vendors If the profits do not reach that amount, then only 2 million shares are issuable on April 30, 20X2 (b) The profits for the three months to April 30, 20X1, are $1,200 million (c) On May 11, 20X1, there was a bonus issue of one for four ordinary shares The financial statements are made up to April 30, 20X1, and had not yet been published (d) The company has a share option scheme The directors exercised options relating to 18 million shares on February 28, 20X1, at a price of $3 per share.

It will do that by closely following the process delivered to it by the business analysts You want to make this handoff process as smooth as possible Ideally, you want the process modeling tool to export the model in a format that the developers can easily import into their tool Most SOA vendors have adopted a standard way for the developers to de ne the orchestration This standard is known as Business Process Execution Language (BPEL) IT also has to develop the services It does so by following a structured methodology called service oriented analysis and design (SOAD) SOAD is a still-emerging discipline and well beyond the scope of this book You should, however, take the time to learn more about what a service looks like Nature of a Service The tasks in a business process are performed by various services A service has three main components: 1 Service interface.

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In addition, options were granted during the year on March 1, 20X1, to subscribe for 10 million shares at $2 each The fair value of the shares on March 1, 20X1, was $4, and the average fair value for the year was $5 (e) The preference shares are convertible into ordinary shares on May 1, 20X2, on the basis of one ordinary share for every two preference shares or on May 1, 20X3, on the basis of one ordinary share for every four preference shares (f) There is a profit share scheme in operation whereby employees receive a bonus of 5% of profits from continuing operations after tax and preference dividends (g) XY plc, a 100% owned subsidiary of AB, has in issue 9% convertible bonds of $200 million that can be converted into one ordinary share of AB for every $10 worth of bonds.

Income tax is levied at 33% Required Calculate basic and diluted earnings per share..

Muscle endurance Muscle endurance is dependent on the muscle being able to contract repetitively without developing fatigue. A combination of muscle strength, metabolic characteristics, and local circulation in the muscle in uence the endurance characteristics. Several tests have been developed to measure muscle endurance. A feature of these tests is that they all monitor the ability of a speci c muscle, or group of muscles, to contract repetitively. Examples of these tests are the number of push-ups and abdominal curls in 1 min (Getchell 1985; Semenick 1994). Muscular endurance can also be measured with repeated static contractions (isometric) (Coetzer et al. 1993). Repeat sprint The ability to resist fatigue after repeated short duration, high intensity sprints is a tness characteristic that is important for team sports such as soccer, rugby, football, basketball, and netball. Repeat sprint performance and, by implication, fatigue resistance during intermittent, short duration, high intensity activities, can be improved by decreasing body mass, speci cally body fat, and by increasing strength and muscular endurance, providing this does not result in an increase in body mass (Durandt et al. 2006). Training that results in improvements in agility and/or aerobic power may also improve the ability to resist fatigue during repeat sprint activities (Durandt et al. 2006). Speed Speed consists of a number of components (Cronin & Hansen 2005; Delecluse et al. 1995), all of which are independent qualities: acceleration speed, maximum speed, and speed endurance. Performance in the 10-m sprint is in uenced by acceleration speed, while performance in the 40-m sprint is dependent on both acceleration speed and maximum speed (Delecluse et al. 1995). Speed can be improved by increasing the power to weigh ratio. Plyometric training (i.e., counter-movement jumps or loaded squat jumps) is effective for improving speed (Cronin & Hansen 2005).

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