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Like all listed US companies, UPS is obsessed with rising earnings per share (EPS), and there is little doubt that to achieve a higher level of profitability its B2C strategy in the e-commerce arena will play a key role.

Transport and logistics services are changing, as is the demand for them, and UPS’s management team is adamant it is doing everything necessary to stay ahead of the competition. It’s still early days to assess their claims, but its current financial performance ...

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