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The Chartered Financial Analyst (CFA) program is a postgraduate professional certification offered internationally by the US-based CFA Institute (formerly the Association for Investment Management and Research, or AIMR) to investment and financial professionals.
Candidates for the CIPM qualification must adhere to the same body of professional ethics and professional conduct [1] that has been devised for Chartered Financial Analysts by the CFA Institute. To obtain the Certificate, one must sequentially pass two examinations (known respectively as Principles and Expert ).
Demand for trained accountants arose as early as the 1840s, when the first Canadian professional accounting firms were organized in Toronto and Montreal. [2]The Association of Accountants in Montreal was organized as the first accounting organization in North America in 1879 [3] (and only the fifth such organization in the world), [4] and was incorporated by an Act of the Legislative Assembly ...
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Shouldice Hospital (formerly Shouldice Hernia Centre) is a private hospital located in Markham, Ontario, Canada, at 7750 Bayview Avenue in the Thornhill district. [1] The hospital specializes in hernia care. Its location is the former estate of George McCullagh, a publisher who created The Globe and Mail newspaper in 1936. [2]
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1998: SOS Montfort and the hospital announce their intention to take legal action to overturn the instructions of the Ontario Health Services Restructuring Commission to close the hospital (July 28) 1999: The Ontario Divisional Court ordered the hospital to remain open (November 29)
MedICT has chosen the perpetuity growth model to calculate the value of cash flows beyond the forecast period. They estimate that they will grow at about 6% for the rest of these years (this is extremely prudent given that they grew by 78% in year 5), and they assume a forward discount rate of 15% for beyond year 5. The terminal value is hence: