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There are several sections to the 2012 Amazon Annual eport. The first five pages after the cover page consist of a letter to the shareholders, followed by a reprint of the 1997 letter to the shareholders. The rest of the annual report consists of the 10-K. The main sections of the 10-K are the descriptive Part I (business description, risk factors, etc.), the financial Part II (financial statements, notes, and accounting disclosures) and Part III, which is the governance section. There is also Part IV, which consists of the exhibits for the report.
Amazon enjoyed strong financial performance for the year. In his letter, CEO Jeff Bezos noted that the company's customer-driven focus, automated systems and its different investments are all key contributors to growth at the company. In particular, the Kindle, Amazon Prime and digital media are elements to which the company's performance is attributed. There is…
Amazon 2012 Annual Report. In possession of the author.
The two companies whose annual reports are being studied are FedEx and UPS. When looking at these two annual reports, we can see a few key differences. The FedEx report has positive tone. It discusses both the business and the state of the global economy, something that is highly correlated with the company's business. The section on global trade, for example, is almost entirely focused on the state of the economy, rather than on the FedEx business. Another key section is title FedEx Solutions, and this outlines the FedEx business and how the company helps its customers to improve their operations. FedEx also devotes an entire section of its report to energy efficiency, highlighting the company's initiatives and its successes. The Chairman's Letter that leads off the report is focused primarily on providing a summary of the company's business, how the firm fared in the past year and…
FedEx 2011 Annual Report. Retrieved February 20, 2012 from http://annualreport.ir.FedEx.com/
Jane, M. (2012). How to evaluate an annual report. eHow. Retrieved February 20, 2012 from http://www.ehow.com/how_7622513_evaluate-annual-report.html
UPS 2010 Annual Report. Retrieved February 20, 2012 from http://phx.corporate-ir.net/External.File?item=UGFyZW50SUQ9ODUzODd8Q2hpbGRJRD0tMXxUeXBlPTM=&t=1
Annual Reports for U.S. Listed Companies
Over the last several years, the way U.S. listed companies disclose financial information about executive / director benefits has changed dramatically. This is because of various scandals: surrounding executive compensation, benefits and stock options. Where, numerous abuses have caused regulators and investors to scrutinize different compensation packages. This has lead to a shift in the way companies will disclose information pertaining to salaries, bonuses and other forms of compensation. To fully understand what is taking place requires examining two publically traded companies and examining their executive / director compensation policies. This will be accomplished by looking at the 2009 annual reports / proxy statements for Nike and Cisco Systems. Once this takes place, it will provide the greatest insights as to how executive and director compensation packages are evolving.
To account for various forms of executive and director compensation, Nike will disclose this…
2009 Proxy Statement. (2009). Nike. Retrieved from: https://materials.proxyvote.com/Approved/654106/20090724/NPS_44241/HTML2/nike-proxy2009_0037.htm
Cisco Systems 2009 Annual Report. (2010). Cisco Systems. Retrieved from: http://www.cisco.com/assets/cdc_content_elements/docs/annualreports/media/2009-ar.pdf
That it conveys the ideas with clarity and concision is important -- if more detail is wanted the investors know to look in the 10-K.
The tone is effective as well. The audience has an interest in specific information about the company (financial) but it also wants to feel good about the company. The choice of words, the soft colors and the images of happy people all serve to convey positive impressions about the company. The audience mostly needs to be addressed in the language of money, and the annual report does that.
For this audience, the annual report is the most effective means of reaching the audience. This information can be made available in a web-based format to complement the pdf file, but in general this format is effective. There are other tools that companies use to reach their shareholders, such as the SEC filings, investor conference calls and…
Currently, our economy is recovering from one of the worst recessions to occur since the early 1930's. Unemployment is roughly 8.6% in the midst of a favorable holiday season. Banks are decreasing their provisions for loan losses in the event a consumer doesn't pay a predetermined amount. 74% of the S&P companies recorded earnings better than expectation and the Fed has pledged holding the federal funds rate near its historic low until mid-2013. Simply put- the economy is getting mending itself, albeit at a slow pace. Emeritus, in regards to its business operations, is a company not as susceptible to the natural vicissitudes of the market. Its business of providing high quality senior service is rivaled by few. No matter what the prevailing economic conditions are, individuals will still need elderly care. In fact, as the baby boomer generation ages, they too will need more care further compounding…
1) "S&P/Case-Shiller U.S. National Home Price Index Shows Housing Prices Return to Early 2003 Levels | Mail Online." Home | Mail Online. Web. 05 Dec. 2011. .
2) "Consumer Spending." Federal Reserve. Web. 05 Dec. 2011. .
3) Introduction to Economic Analysis. Web. 05 Dec. 2011. .
4) "News Release: Personal Income and Outlays, March 2011." U.S. Bureau of Economic Analysis (BEA) - Bea.gov Home Page. Web. 20 May 2011. .
Within the context of the developed world, rudeness during routine interaction is now becoming as commonplace as it is ubiquitous. udeness has very profound implications on the overall communication and feedback networks that are present during a typical conversation. There are numerous causes and effects of rudeness during predictable conversations. The causes and effects are as varied as they are complex. However, in almost every scenario there are specific fundamental attributes that contribute to the use of rudeness. Many of these fundamental attributes can be avoided, which helps to foster a more collaborative conversation in regards to communication. Without appropriate awareness of these fundamental attributes, rudeness can negatively impact both communication and the relationships imbedded within those respective communications. The effects of rudeness are also quite varied as they will affect different individuals in different ways. Much like the causes of rudeness, the effects of rudeness are anchored…
1) Cohen, Jon and Langer, Gary. "Poll: Rudeness in America, 2006." 3 Feb 2006. ABC News. 3 Feb. 2006.Web. 15 Aug. 2011
2) Way, Deborah. "Can Self-Righteousness be Necessary?" Oprah.com. n.d. Web. 15 Aug. 2011
Every company that is publicly traded or incorporated must file an annual report that gives a summary of its financial history over the past year. The annual report is a useful tool for determining the fiscal health of a company; many persons use this information. For example, a potential lender will look at this report to determine if the company is a good financial risk. Stock analysts use it to predict trends and individuals use it to decide if they want to buy or sell a stock. This research will explain the elements of an annual report and discuss the methods for analyzing it. It will then proceed to take a look at an actual annual report and discuss the results of that example.
A company's annual reports give a snapshot of the company's performance over the past year. It tells bout the company's revenues, expenditures, assets, debts…
Bernstein, Leopold. A. And Wild, John J. 1997. Financial Statement Analysis and Annual Report
Booklet Package. 6th edition. Columbus, Ohio.McGraw-Hill/Irwin Publishers.
Kmart Corporation. 2002a. Annual Report. (SEC form 10-K) 2001. Edgars-online. Pgs. 25-27.
A online] http://www.edgar-online.com/bin/edgardoc/finSys_main.asp?dcn=0000950124-02-001856&nad= [Accessed November, 2002.]]
Annual Reports Financial Statements
Annual Financial Reports
Describe the general organization of each of the three sets of financial statements. Which is more useful in your opinion for each of the three companies: Net Income or Cash from Operating Activities?
The general organization, of the three companies being examined is focused on different segments of the economy. Samsung Electronics is a manufacturer of: digital media products, semiconductors, telecommunications products, consumer related electronics (such as cell phones / DVD players) and LCDs. The recent recession has caused the company to experience large amounts of volatility in earnings. Part of the reason for this, is because of intense competition and the sharp contraction in consumer spending. Evidence of this can be seen by looking no further than the net income. Where, it would fluctuate between $1.58 billion in 2008 to $499 million in 2009. This is significant, because it shows how the…
2009 Samsung Electronics Annual Report. (2009). Samsung Electronics. Retrieved from: http://www.samsung.com/us/aboutsamsung/ir/financialinformation/annualreport/downloads/2009/SECAR2009_Eng_Final.pdf
Annual Report. (2009). RTL Group. Retrieved from: http://www.rtlgroup.com/www/assets/file_asset/AR2009_RTLGroup_COMPLETE.pdf
Consolidated Income Statement. (2009). RTL Group. Retrieved from: http://www.rtlgroup.com/www/assets/file_asset/AR2009_RTLGroup_CONSOLIDATEDFINANCIALSTATEMENTS.pdf
Lockheed Martin 2009 Annual Report. (2009). Lockheed Martin. Retrieved from: http://phx.corporate-ir.net/External.File?item=UGFyZW50SUQ9MzYyMjh8Q2hpbGRJRD0tMXxUeXBlPTM=&t=1
The company shares are currently trading at 21.73, a decrease of 0.23% from the previous day. The strong financial performances in the second quarter of 2008, published at the end of August 2008, will most likely increase the stock prices in the next coupe of weeks. The 52 weeks range for Dell stock was between $18.13 and $30.77, with a one year target estimate aimed at $26.53. The earnings per share ratio was $1.34.
In order to calculate the weighted average cost of capital, we will use the following formula: WACC = Wd (Kd)(1-t)+(Wpfd)(Kpfd) +(We)(Ke), where Wd= the proportion of the financing taken on by debt; Wpfd= the proportion of the financing taken provided by preferred stock; We= the proportion of the financing provided by equity
Kd= the interest rate that the bank requires (we will use the average yield for the debt); Kpfd= dividend/share price; Ke= R (r)+ eta…
1. Tyson, Lynn. Dell Issues Private Placement Debt. April 2008. On the Internet at http://dellshares.dell.com/archive/tags/SEC+Filings/default.aspx.Last retrieved on September 1, 2008 http://uk.finance.yahoo.com/q?s=dell&d=t.Last retrieved on September 1, 2008
Tyson, Lynn. Dell Issues Private Placement Debt. April 2008. On the Internet at http://dellshares.dell.com/archive/tags/SEC+Filings/default.aspx.Last retrieved on September 1, 2008
corporate annual report communicate stockholders interested parties financial statements. The annual report a summary corporation's operations previous 12-month time period states corporation's plans future.
The Wal-Mart Stores 2012 Annual eport
Wal-Mart's annual report, like the annual reports of most economic agents, can be found on their website, under the section designed for investors. This placement of the annual report is indicative of its financial importance and its role as a source of information for current and potential investors. Additionally, the quick and easy accessibility to the annual report of the largest American retailer reveals their commitment to transparent communications with any category of interested stakeholders, such as customers, employees, business partners, the public, governmental and non-governmental institutions and so on.
Still, what should also be remembered is that the annual report of Wal-Mart, as well as the annual report of other economic agents, is a document created solely by the…
Wal-Mart 2012 Annual Report, Wal-Mart Website, retrieved from http://www.walmartstores.com/sites/annual-report/2012 / on August 24, 2012
Target Annual eport:
Target Corporation that normally operates as Target is a retailing company in the United States with its headquarters in Minneapolis, Minnesota. Target mainly operates through its bullseye trademark and was ranked at position 33 in 2010 on the Fortune 500 Company listing. Since its inception, the Target experience has now grown beyond the walls of its stores as it creates a modern shopping experience to customers through personal, relevant, and rewarding connections. As shown in its annual report, the firm has adopted innovative strategies to drive its strong financial performance that create opportunities for profitable growth.
Main Sections of its Annual eport:
Since Target Corporation operates in two major segments, its 2010 financial report consists of two major sections and other segments that act as the appendices of its financial performance. These major sections are:
The firm's retail segment as of 2010 generated an increased…
"Governance Guidelines." (n.d.). Target Corporation - Investors. Retrieved February 25, 2012,
"Target Corp. (TGT)." (2012). Stock Analysis on Net -- 100 NYSE Leaders. Retrieved February
25, 2012, from http://www.stock-analysis-on.net/NYSE/Company/Target-Corp/Financial-Statement/Assets
Netflix Annual eport
The annual report filed as a form 10-K offers investors a detailed look at a company's operating and financial results and, as a result, is an invaluable tool for anyone interested in a company's financial picture. As a publicly-traded company, Netflix is required to submit a form 10-K to the U.S. Securities and Exchange Commission (SEC) and send it to shareholders. The SEC requires the report to conform to a specific format, ensuring that every public company reports the same information. There are several main sections of this report.
The first item in this section describes the business the company engages in, including main products and services it offers and the markets in which it operates. This section also covers several other areas pertaining to the business, such as risk factors that affect the company or its securities. The SEC staff may have previously filed reports about…
How to read a 10-K. (2011). U.S. Securities and Exchange Commission. Retrieved from:
Netflix, Inc. (2011). U.S. Securities and Exchange Commission, From 10-K.
t simply results in anticipated earnings or savings failing to materialize. The writedown was the result of the extinguishing of the goodwill that FedEx acquired in the Kinko's purchase. The Kinko's brand was eliminated, and this essentially dictated the timing of the writedown. All of the goodwill in the marketplace that came with the Kinko's name no longer exists, therefore FedEx needed to write that amount down.
The result was that in 2009, FedEx took a charge of $891 million, or $2.23 per diluted share, on writing down the Kinko's goodwill. FedEx attributes the writedown primarily to the discontinuing of the Kinko's name, but also to a "decline in the fair value of the FedEx Office reporting unit in light of economic conditions." The writedown had a significant impact on the company's net income. Already faced with an environment marked by stagnating revenues, the writedown resulted in a net income…
In terms of earnings, FedEx's failure to generate significant synergies from the Kinko's deal does not result in a writedown. It simply results in anticipated earnings or savings failing to materialize. The writedown was the result of the extinguishing of the goodwill that FedEx acquired in the Kinko's purchase. The Kinko's brand was eliminated, and this essentially dictated the timing of the writedown. All of the goodwill in the marketplace that came with the Kinko's name no longer exists, therefore FedEx needed to write that amount down.
The result was that in 2009, FedEx took a charge of $891 million, or $2.23 per diluted share, on writing down the Kinko's goodwill. FedEx attributes the writedown primarily to the discontinuing of the Kinko's name, but also to a "decline in the fair value of the FedEx Office reporting unit in light of economic conditions." The writedown had a significant impact on the company's net income. Already faced with an environment marked by stagnating revenues, the writedown resulted in a net income of $98 million, down from $1.125 billion the year before.
It is important to understand the Kinko's writedown in the context of the income statement. The company's profit declined substantially in fiscal 2009. In order to compare operating results for the year, the writedown must be added back to the $98 million net profit. FedEx did have a worse year, but it was not catastrophic. The writedown actually represents six years of failure since the Kinko's purchase. The financial impact of the failure may have been limited to the 2009 income statement, but it was the result of a steady six-year deterioration of the goodwill generated from the Kinko's purchase.
Wal-Mart's Annual eport:
The role of ethics and compliance in a business can be described as the link between the business environment and the three levels of the organization or business. These levels are the macro level, which is the national or global context of the business, the institutional level that entails the ethics that characterize a company, and the individual level ie. personal ethics in an organization. In the modern business environment, every company, organization, and corporation is required to carry out its operations and activities in an ethical manner and with complete honesty. The integrity of businesses and corporation that advocate for ethics and honesty is demonstrated by ethics and compliance with regulations. The need for corporations and businesses to conduct their activities in an ethical manner originates from the fact that ethics is regarded as the backbone of a business to maintain a secure financial environment. As…
Kern, S. & Speyer, B. (2010, September 28). U.S. Financial Market Reform. Retrieved October 8,
2012, from http://www.dbresearch.de/PROD/DBR_INTERNET_DE-PROD/PROD0000000000262857.pdf
"Walmart 2012 Annual Report." (2012). Wal-Mart Corporation. Retrieved October 8,
2012, from http://www.walmartstores.com/sites/annual-report/2012 /WalMart_AR.pdf
2003 Annual eport Global Terrorism: An Information System Failure?
The information system errors are common in government and private organizations. It is required to adopt a system development model to incorporate integration of the technology and business operations of any organization. The systems developed according to the requirements of information systems also cater the provision of self audit and correction of malfunctions. However a diligent approach should be taken when dealing with cross agency and cross organizations data. The classification of data received should be similar in order to construct relevant results.
The technology components used in TTIC are mainly based on the integrated approach for systems and IT infrastructure. However a hasty approach to deploy technology and IT in organizations cannot produce desired results. The business processes, products and services, and target audience audit is performed in the sections below to understand the short comings of TTIC and integration…
Alter, S. (2004). The 2003 Annual Report on Global Terrorism: An Information System Failure?. Communications of the Association for Information Systems (Volume 14, 2004), 76, 92.
Bjelopera, J.P. (2011). Terrorism Information Sharing and the Nationwide Suspicious Activity Report Initiative: Background and Issues for Congress. Congressional Research Services, (R40901).
Draheim, D. (2010). Business process technology.USA: Springer.
French, G.S., & Gootzit, D. (2011). Defining and assessing vulnerability of infrastructure to terrorist attack. Vulnerability, Uncertainty, and Risk: Analysis, Modelling, and Management-Proceedings of the ICVRAM, 782-789.
Certain accounts receivables may not be collected, affecting actual cash flow; inventories do not necessarily represent finished or saleable products; revenues do not include discounts given post-shipment; pension plans are accounted for in a confusing manner; net-earnings per share are weighted.
The total debt to equity ratio of the company is .92, making Hasbro highly liquid, and its profitability is also quite high -- the company currently boasts a gross margin of 60.20. Total assets for the company total over two billion ($2,764,894,000) even after long-term debt is subtracted, leaving the company a large amount of working capital, and the profit margin is currently 10.30. All of this shows the company to be in a very strong position in terms of its on-hand cash assets and its long-term resources, which would also help to cheapen credit for the company should future capital needs arise. The current ratio of…
According to extel's 2003 Annual Report, more than 12 million extel subscribers logged more than 101 billion minutes of use, pushed the walkie-talkie button more than 75 billion times and transmitted 11.9 terabytes of data. However, this success may be one of extel's major Achilles Heel. This traffic represented a rise of 37% over 2002. The company needs a faster network to support this volume increase and is also having problems because it uses the same frequencies as police and fire departments. It needs to acquire a different wireless spectrum from the Federal Communications Commission (FCC). This is easier said than done. extel has requested a spectrum in the 1.9-gigahertz range, but it may instead be given a 2.1-gigahertz spectrum, which requires more expensive wireless gear. And, extel's competitors, namely Verizon Wireless, continue to place pressure on the FCC to raise the price for the spectrum and to delay…
Nextel Communications, Inc.Annual Report 2003. Retrieved June 13, 2004 from Web site: http://media.corporate-ir.net/media_files/irol/63/63347/reports/2003ar.pdf
Nextel reports strong first-quarter 2004 results. (2004, April 22). Retrieved June 13, 2004 from Web site: http://phx.corporate-ir.net/phoenix.zhtml?c=63347&p=irol-newsArticle&t=Regular&id=517792&
Vettro, Nextel and salesforce.com offer new on-demand mobile service. Retrieved June 13, 2004 from Web site: http://phx.corporate-ir.net/phoenix.zhtml?c=63347&p=irol-newsArticle&t=Regular&id=526561
Amazon is a Fortune 100 company, recording over $61 billion in revenue in the 2012 fiscal year, with a net loss of $39 in that period. The company is a retailer, operating almost exclusively online. Amazon runs a large family of retail websites, several of which are the market leaders. The flagship site Amazon.com is ranked as the #11 website in the world in terms of traffic by Alexa, which itself is an Amazon subsidiary (Alexa.com, 2013). Amazon is the dominant player in online retailing in several countries, including the U.S., the UK, Germany and Canada (Myslewski, 2013).
Amazon was founded in 1994 and is based in Seattle. The company has always focused its efforts on online retailing. Initially, Amazon was focused on books and music, but very quickly began to branch out into other retailing fields. Today, Amazon has a very broad product range, and including…
Alexa.com. (2013). Top sites. Alexa.com. Retrieved September 14, 2013 from www.alexa.com/topsites
Amazon 2012 Annual Report. Retrieved September 14, 2013 from http://phx.corporate-ir.net/External.File?item=UGFyZW50SUQ9MTc5ODc3fENoaWxkSUQ9LTF8VHlwZT0z&t=1
Amazon.com. (2013). About Amazon. Amazon.com. Retrieved September 14, 2013 from http://www.amazon.com/Careers-Homepage/b?ie=UTF8&node=239364011
Business Week. (no date). The evolution of relationship management. Business Week. Retrieved September 14, 2013 from http://www.businessweek.com/adsections/crm/evolution.html
The paradox of strategic planning is that the fact that market and industry conditions often force companies to shorten their &D and strategic plan execution timeframes while the complexity of products and resulting coordination with suppliers, buyers and channel partners increases. This paradox of strategic planning is the pressure to drastically speed up the &D and launch processes while at the same time ensuring the same agility, accuracy and precision of execution over the long-term that more conservatively-based plans required. The outsourcing of new product development in highly competitive industries includes Motorola and relying on Solectron and Flextronics for &D and convergence product development is an example. In order to solve the paradox of strategic planning of long &D cycles accentuated by short product lifecycles, brand marketers in commoditized industries rely on outsourcers as well. Clearly trying to compress the amount of time needed to create new convergence products, outsourcing…
Jesper Banghoj, Thomas Plenborg. (2008). Value relevance of voluntary disclosure in the annual report. Accounting and Finance, 48(2), 159. Retrieved July 29, 2008, from ABI/INFORM Global database. (Document ID: 1482178641).
Victoria L. Crittenden, William F. Crittenden. (2008). Building a capable organization: The eight levers of strategy implementation. Business Horizons, 51(4), 301. Retrieved July 27, 2008, from ABI/INFORM Global database. (Document ID: 1496012171).
Martin Giraudeau (2008). The Drafts of Strategy: Opening up Plans and their Uses. Long-Range Planning, 41(3), 291. Retrieved July 29, 2008, from ABI/INFORM Global database. (Document ID: 1490797091).
Udo-Ernst Haner, John Willy Bakke. (2008). Proximity, mobility and aesthetics in strategies for innovation management. International Journal of Entrepreneurship and Innovation Management, 8(2), 168. Retrieved July 26, 2008, from ABI/INFORM Global database. (Document ID: 1515564461).
Annual reports for two rivalry U.S. Pulic companies have selected two pulic companies from the chocolate industry, Tootsie Roll and Hershey.
Tootsie Roll was founded at the end of the 19th century y an Austrian emigre who started producing a chocolate, chewy candy named after his five- year- daughter. The company expanded and today it is one of the largest candy companies in the United States. Headquartered in Chicago, it has operations in Massachusetts, New York, Tennessee, Wisconsin and Mexico and total net sales at the end of 2002 of $393 million.
Hershey, on the other hand, is considered to e the leading North American manufacturer of chocolate, with rands such as Almond Joy and Mounds candy ars and Cadury Creme Eggs or Hershey's Cookies 'n' Creme candy ars. Hershey's operations are divided into two main divisions: Hershey Chocolate North America and Hershey International. The former is the leading producer…
6%, versus 6.1% in 2008. The return on equity was -6.1% in 2009 and was 15.5% in 2008. The asset and equity levels were relatively stable for the two years, so most of the changes can be attributed to changes in the net income. To investigate those net income changes, the margins can be analyzed. The gross margin for 2009 was 3.14%; for 2008 it was 19.8% and for 2007 it was 21.1%. The net margin for 2009 was -5.7%; for 2008 it was 14.3% and for 2007 the net margin was 19.4%. hat this indicates is that the decline in the profits and therefore in the ROE and ROA stems from a decline in operating profit.
For Ryanair, the operating revenues increased 8.4%, but the operating expenses increased 30.9%, leading to the sharp decline in operating profit. This focuses attention on the key cost drivers that contributed to this…
Ryanair 2009 Annual Report. Retrieved March 21, 2010 from http://www.ryanair.com/doc/investor/2009/Annual_report_2009_web.pdf
British Airways 2008/09 Annual Report. Retrieved March 21, 2010 from http://www.britishairways.com/cms/global/microsites/ba_reports0809/pdfs/BA_AR_2008_09.pdf
Pethokoukis, J. (2008). Annual report RIP: Remember the glossy, informative annual report? The American. Retrieved March 21, 2010 from http://www.highbeam.com/doc/1G1-173924219.html
Yahoo Finance UK. (2010). Ryanair. Yahoo Finance UK. Retrieved March 21, 2010 from http://uk.finance.yahoo.com/echarts?s=RYA.L#chart1:symbol=rya.l;range=1y;indicator=sma%2850,200%29+volume;charttype=line;crosshair=on;ohlcvalues=0;logscale=on;source=undefined
What differences, if any, do you perceive in the approach each organization presents in its annual performance? Is information and data presented clearly so that the reader can make clear inferences about how the organization performed?
I believe the two organizations, Bank of America, and JP Morgan format their annual reports to reflect the culture of the business. Bank of America, due primarily to the negative sentiments prevailing in the marketplace, structures their annual report to dispel myths regarding company performance. The tone of the report isn't overly optimistic nor is it overly pessimistic. The report reports the facts as they stand at that point in time. Conversely, JP Morgan's report is much more candid, truthful and optimistic, reflecting the company's outstanding performance. The report is filled with success stories, future growth prospects and failures along the way. JP Morgan, presents the facts clearly and in a concise…
1) Rappaport, Liz; Fitzpatrick, Dan (October 19, 2011). "BofA Swings to Profit in Muddled Quarter." The Wall Street Journal. http://online.wsj.com/article/SB10001424052970204479504576638653920110530.html?mod=WSJ_hp_MIDDLETopStories .
2) Son, Hugh (October 18, 2011). "BofA Loses No. 1 Ranking by Assets to JPMorgan as Chief Moynihan Retreats" Bloomberg. http://www.bloomberg.com/news/2011-10-18/bank-of-america-loses-no-1-ranking-by-assets-to-jpmorgan-chase.html .
3) Ellis, David. "JPMorgan buys WaMu," CNNMoney.com, September 25, 2008.
Performance of the Company
Statements of corporate goals
SWOT analysis of United Health Group
9A PESTEL Analysis
In this paper, we present a systematic analysis of the United Health Group through a SWOT and PESTEL analysis. The analysis is aimed at the identification of an internal problem within the company's environment and then prescribing a suitable solution to it. The identified problem is poor Ergonomics. This is then explored and then recommendations provided.
The creation of a better health care system has been one of the key drivers of change in the American social, economic and political reform agenda. Quality health care to al citizens has been a piped dream for many. In this paper we presents an analysis of the effectiveness of United Healthcare in the provision of quality health care. Our focus is on its environmental analysis with the aim of isolating the genesis of the…
Amick, B., Robertson, M., Moore, A, DeRango, K and Mendez, CC .The Impact of Two Ergonomic Interventions on Health and Productivity: A Quasi-Experimental Field Study
Amick III, BC, Robertson M, DeRango K, et a (2003) Effect of office ergonomics intervention on reducing musculoskeletal symptoms. Spine 2003;28:2706-2711.
Amick., B., Roberson, M., DeRango, K ., Palacios, N., Rooney, T and Bazzani, L (2002).The Health Consequences of an Office Ergonomics Training Coupled with an Ergonomically Designed Chair: Preliminary Results.Proceedings of the Conference WWDU 2002 World Wide Work - May 22-25, 2002 - Berchtesgaden pg 371-373
Bergqvist U.(1995) Visual display terminal work -- a perspective on long -- term changes and discomforts. Int J. Ind Ergon.;16:201 -- 9.
Digbly International Inc. has been successfully using throughout the year a Broad Cost Leader Strategy, which permits it a presence in both markets. The Broad Cost Leader Strategy implies obtaining a cost competitive advantage over other companies. For Digbly, it is also equivalent to producing highly qualitative sensors for the market, but keeping in mind a cost efficiency which means lower R& D. spending and scale economies where possible.
The company's mission, as expressed by the vision statement, has always been to produce quality at low prices ("high quality at lowest prices"). In this perception, the necessity to offer the market completely new products at double the price does not have an economic justification. It is preferable, in this sense, to reposition the product so that it will reach the customers who are likely to be purchasing a lower priced sensor. Value and low cost are the two…
Investments may be classified into the following categories: Trading assets, Available-for-sale investments and Non-marketable equity securities and other investments. Certain marketable debt and equity securities are considered trading assets. They are subject to exchange rate and interest rate modifications, so the generated risk is mitigated through the use of derivative instruments.
The 'available-for-sale' includes another category of marketable debt and equity securities. These investments are reported at fair value on the balance sheet with unrealized gains and losses recorded in stockholders' equity, net of tax. If the securities are sold, their cost is calculated using a specific identification method. The gains and losses incurred as a result of selling debt securities are recorded in interest and other (net value). Should the available-for-sale investments be equity securities, they would be recorded in gains (losses) on equity securities. However, every decrease of the value of such securities (stocks) has to be considered…
1. Gibson, Paul, "EB 300: Survival of the fittest," Electronic Business. Highlands Ranch: Aug 2001. pg. 8
2. Bernstein, Michael, "The American Kieretsu," Electronic News (North America), 05/08/2000, Vol. 46, Issue
3. Intel 2001 Company Report
Gibson, Paul, "EB 300: Survival of the fittest," Electronic Business. Highlands Ranch: Aug 2001. pg. 8
The demographics of Apple's target market are generally educated and well-employed, because their products are priced at a premium. Usually between 20-40 years of age, with a degree or a student working towards a degree. The target market is typically a professional, working in an office. The target market is more often urban, or possibly in a wealthier suburb. The Macbook Pro-is a high end computer and there are many small business and enterprise users. The product specifically appeals to consumers who require a lot of computing power for the work that they do. The largest market for the company is the United States, which has roughly 52% of its population in the bounds of its target market, with a high per capita GDP that means a large percentage of this 160 million fits within its target market economically for its range of computers (CIA World Factbook, 2016). Analysts…
Apple 2015 Form 10-K.Retrieved December 11, 2016 from http://files.shareholder.com/downloads/AAPL/3412731338x0x861262/2601797E-6590-4CAA-86C9-962348440FFC/2015_Form_10-K_As-filed_.pdf
Apple 2016 Form 10-K. Retrieved December 11, 2016 from http://files.shareholder.com/downloads/AAPL/3412731338x0x913905/66363059-7FB6-4710-B4A5-7ABFA14CF5E6/10-K_2016_9.24.2016_-_as_filed.pdf
CIA World Factbook (2016) United States of America. Central Intelligence Agency. Retrieved December 11, 2016 from https://www.cia.gov/library/publications/the-world-factbook/geos/us.html
DeWitt, P. (2016). Morgan Stanley sees Apple's target market growing to $3.4 trillion. Forbes. Retrieved December 11, 2016 from http://fortune.com/2015/03/02/morgan-stanley-sees-apples-target-market-growing-to-3-4-trillion/
The report even contains a financial glossary, which define the significance of some financial terms, such as "Current ratio" or "Return on equity." The irony is that you have to be a scholar in order to understand that the "Total debt to capital ratio" actually represents "long-term debt plus notes payable and current maturities of long-term debt divided by long-term debt, notes payable and current maturities of long-term debt, minority interest and total common shareholders' equity."
6. Use positive words that convey courtesy
The financial situation of International Paper hasn't been quite pretty in 2003, so the writers of the report chose to present a darker image, perhaps with the intention to get the readers (mainly investors) to believe that there was nothing that could be done about it. The first paragraph covering this issue is quite eloquent: "The business environment for International Paper in 2003 was difficult. Demand for…
1. "Managerial Communication: Strategies and Application," Second Edition
Smeltzer L., Leonard D. Hynes G." Mc Graw Hill, 2002
5 times the actual value of equity.
The return on investment is calculated by dividing the total net profits by the total assets value and shows the "overall effectiveness to generate profits from total investment in assets." At the Colorado Group, the return on investment amounted to 20.4% in 2006 and 21.5% in 2005. The small decrease from 2005 to 2006 can be explained by the fact that that the net profits decreased significantly during this period of time and that the decrease of the total assets value was by no means similar in value.
The gross profit margin is calculated by dividing the net sales minus the cost of goods sold by the net sales value and shows the "profitability of a company's sales after the cost of sales has been deducted." In this case, in 2006 this ratio was equal to 54.4%, as compared to 55.9% in 2005.…
1. Financial Ratios. Cardinal Stritch University Library. On the Internet at http://library.stritch.edu/guides/financialratio.htm
2. The company's 2006 Annual Report
Financial Ratios. Cardinal Stritch University Library. On the Internet at
A high rate of turnover may indicate too strict credit policies or an inability to extend credit. It is the tradeoff between sales and tying up funds in receivables.
Sales to Working Capital - measures the relationship between sales and the working capital of a business. Too high a ratio may indicate an insufficient amount of working capital. Too low a ratio may indicate unproductive assets.
Sales to Total Assets - measures the ability of a business to use assets productively. This ratio may be indicating conditions of excess capacity, inefficient or obsolete equipment, or temporary changes inn demand.
ertelsmann appears to be healthy in terms of short-term liquidity. The Acid Test Ratio is normal for companies of this size and the Current Ratio is higher than normal and indicates that the company should have no trouble meeting short-term financial commitments. The capital structure ratios also appear to indicate that…
Apuzzo, Matt. "Lawsuit: Sony BMG Blacklisted Agent." Associated Press. 1 April 2005. 5 April 2005. http://news.yahoo.com/news?tmpl=story&u=/ap/20050401/ap_on_bi_ge/gospel_music_lawsuit_1
Bernstein, Leopold a. Financial Statement Analysis. Homewood, Illinois: Ricard D. Irwin Inc., 1978.
Bertelsmann Media Worldwide. 4 April 2005. http://www.bertelsmann.com .
Bertelsmann Media Worldwide. 2004 Annual Report. Blelefeld. 4 March 2005.
This report discusses the market attractiveness of the United Kingdom. In particular the report explores the attractiveness of the Vodka segment of the Spirits industry. The industry has experienced a tremendous amount of growth in recent years and is not the fastest growing segment of the industry. The industry also employs thousands of people in the UK. Our report found that most of the Vodka that is sold in the UK is produced in Scotland.
We also found that the United Kingdom has a solid economy and an excellent infrastructure. The country has a national and international communications system that is technologically advanced. In addition, the countries transportation system is extremely efficient with railways, highways, airports and ports. These facts and the growth of the Vodka segment of the industry, make the United Kingdom an attractive market.
We recommend that the Polish company focus on the Vodka segment…
Annual Report. (2000). Gin and Vodka Association.
Consumer Profiles. (2003) Gin and Vodka Association. Retrieved May 23, 2003 at http://www.ginvodka.org/sales/conprofiles.html
Revenue Taken by the UK government. 2003. Gin and Vodka Association. Retrieved May 23, 2003 at http://www.ginvodka.org/sales/chancellor.html
United Kingdom. (2002) CIA World Factbook. Retrieved May 23, 2003 from, http://www.cia.gov/cia/publications/factbook/geos/uk.html
The reclassification of this expense from an aggregated category to a specific one, Fuel and oil expense, reflects a shift in how hedging will be done in the future within Southwest. Hedging was treated as a pre-emptive financial strategy within the air carrier, often managed completely off the Income Statement and included in accrued or long-term liabilities (Carter, ogers, Simkins, 54). Given the market-to-market impact of fuel contracts being negative ($73M in 2009 per the annual report) and the ineffectiveness of fuel hedges settling in future periods of -$97M the net effect on the company's profitability will be a -$54M reduction in asset valuation. This is compared to a $92M valuation in 2008. This significant shift in the valuation of hedging contracts led to the redefinition of the expense category as well.
Despite the losses incurred by Southwest with their hedging strategies in 2009, the results…
David A Carter, Daniel A Rogers, and Betty J. Simkins. "Does Hedging Affect Firm Value? Evidence from the U.S. Airline Industry. " Financial Management 35.1 (2006): 53-86.
Duncan Wood. "Cheaper Oil Isn't the Only Payback. " Treasury and Risk Management 16.1 (2005): 42.
Acquisition of Exxon Mobil
Acquisition of Exxon Mobil by EIG
Embry Investment Group is an investment company, which deals in investment, primarily through acquisition of other companies. However, before they acquire an organization, they will require evaluating its overall performance to ensure that their investment will attract many investors in the globe. The suggested company to acquire is Exxon Mobil, a renowned public traded organization, which suits the investor's preference. The suggested company conducts its business in over 200 nations in the globe. In addition, Exxon Mobil has upstream activities in numerous countries. Most importantly, Exxon Mobil deals in gas, oil, coal and chemicals, and its portfolio comprises of discovered oil and gas resources equivalent to 70 billion barrels of oil.
Currently, business in every sector has become competitive, an aspect, which has seen many companies declining without hope of revival. Therefore, many organizations have put…
Estrada, J., Tangen, K. And Bergesen, H.O. (1997). Environmental Challenges Confronting the Oil Industry. Chichester, John Wiley & Sons.
ExxonMobil. (n.d.). ExxonMobil Brands: Mobil 1™, Mobil Super ™ & Delvac™. Retrieved
November 22, 2013, from http://www.exxonmobil.com/Lubes/products_brands.aspx
ExxonMobil. (n.d.). ExxonMobil Aviation Lubricants. Retrieved November 22, 2013, from http://www.exxonmobil.com/lubes/exxonmobil/emal/pages/commercial/products.html
Amnesty International and Human ights reports on the U.S. government fair and objective? Explain. Do they cover the full range of rights discussed in the International Bill of Human ights?
Although both organizations do seem to cover the full range of rights discussed in the International Bill of Human ights, with some rights, however, being focused on more unevenly than others, the Amnesty International and Human ights reports on the U.S. government are not always fair and objective. For instance, the Amnesty International report in May 25, 2005 claimed that the U.S. is a top offender of human rights. This was a ridiculous and blanket statement easily refuted by the White House who claimed the allegations to be ridiculous and unsupported by the facts:
The United States is leading the way when it comes to protecting human rights and promoting human dignity. We have liberated 50 million people in Iraq…
AI Report 2005
Amnesty International, Annual Report, 2012
uch focus is beneficial in terms of mitigating relevant rather than irrelevant risks in terms of the company's future. When risks have been identified, they can then be managed in an effective and conscious manner.
Corporate governance is extremely important in determining and managing risks according to the Turnbull report. It is however also necessary to not implement governance in a haphazard and random manner. As mentioned above, governance should be implemented in a conscious and targeted manner. The key driver for this is the clarity of a company's objectives.
The benefit of corporate governance is that this can establish focus in terms of objectives and concomitant risks. A clearly delineated governance body of people can then be assigned the task of determining objectives and risks, as well as communicating these via annual reports and documentation to both the employee base and stakeholders. If this is done effectively, the result…
Carey, Anthony. (2007). "The Impact of the Turnbull Report. www.publicservice.co.uk/pdf/home_office/spring2000/p124.pdf
Computer Communications Systems Consulting Ltd. (2007). "IT Security." http://www.compcom.co.uk/it_security.html
The Turnbull Report. Http://portal.surrey.ac.uk/risk/background/legislation/turnbull
Individual eport style Case Analysis: - Ford Motor Company - IN TEXT CASE 18 Case Objectives 1. To examine external internal forces affect competitive strategy. 2. To investigate choices business corporate-level strategies a highly turbulent industry.
Ford Motor Company
The modern day society is still striving to overcome the impediments of the economic crisis that commenced in 2007 in the United States real estate sector. The crisis left people unemployed, losing their life savings, and the economic agents in hurdle. Still, in these difficult times, the leading American manufacturer of automobiles reemerges as a strong and stable organization.
Ford Motor Company has not used federal funds to overcome the crisis, but has focused on reconsolidating itself in order to restore its balance and financial stability. Today, the organization is revealing the first signs of this stability, yet challenges still remain.
General information about Ford Motor Company
Ford Motor Company was…
Mehta, S., 2011, Oligopoly characteristics, Buzzle, http://www.buzzle.com/articles/oligopoly-characteristics.html last accessed on March 27, 2012
Ford Motor Company 2010 Annual Report, http://corporate.ford.com/doc/ir_2010_annual_report.pdf last accessed on March 27, 2012
2011 Form 10K, Ford Motor Company,
The purpose of this report is to accurately describe the systems and procedures at the Veterans Administration (VA). This report will fully analyze the history of legislation and court decisions that have implications to the agency's personnel management. Additionally this report will examine the major components of the agency's human resource system's goals and practices regarding hiring and recruitment practices. Finally the report will list recommendations that can improve the agency's success of recruiting and training a diversified workforce.
Laws Affecting the Agency
It is first important to examine the history of the VA itself before examining the more specific human resources department section of the Veterans Administration. According to the VA's website, the formation of this agency in the federal government has demonstrated the political views of this government towards the soldiers who fight the wars for this country. As a result of this relationship, laws, rules…
The Department of Veterans Affairs Human Resource Strategic Plan 2005-2010. Retrieved from http://www.va.gov/ofcadmin/docs/HRA_Strategic_Plan.pdf
US Department of Veterans Affairs. " History of the VA." Viewed 12 May 2013. Retrieved from http://www.va.gov/about_va/vahistory.asp
US Department of Veterans Affairs. "Diversity and Inclusion Annual Report FY 2012. " Retrieved from http://www.diversity.va.gov/products/files/diar.pdf
US Department of Veterans Affairs. VA History. Retrieved from http://www.va.gov/opa/publications/archives/docs/history_in_brief.pdf
The Congressional report card for 2007 goes on to say that an important part of leading an organization is to "provide clear statements of principles, priorities, and vision." But that said, it is unfortunate, according to the report card, that "...in spite of its mandate in the Homeland Security Act, neither the national policy nor the strategic plan...has been produced." During the fiscal year 2005 independent financial auditors reported that there were serious financial reporting difficulties for S&T that included "serious difficulties maintaining accurate financial records"; and moreover, the GAO has identified the same kinds of problems in 2007. So given that series of flaws, and the overall shaky management structure of DHS and S&T within the DHS, one can only conclude that the citizens of the U.S. should not feel safe, because they probably are not being protected as well as they could be.
Government Accountability Office.…
Government Accountability Office. "Department of Homeland Security: Science and Technology Directorate's Expenditure Plan." June 22, 2007. Retrieved Dec. 22, 2007, at http://www.gao.gov/news.items/do7868.pdf .
House Committee on Government Reform - Minority Staff Special Investigations Division.
The Growth of Political Appointees in the Bush Administration." May 2006. Retrieved Dec. 23, 2007 at http://oversight.house.gov/documents/20060503.pdf .
House Committee on Homeland Security. "The State of Homeland Security 2007: An Annual
Advantages of Hiring Disabled Employees
Disadvantages of Hiring Disabled Employees
Speed and Productivity
Modifications of Facility Infrastructures and Technology
Letter of Transmittal
However, this is not the case as statistics indicate that no significant variances exist. In fact, there are several advantages to hiring disabled individuals, for instance, improved company reputation, loyalty, cost savings and improved productivity.
The purpose of this report is to examine the advantages and disadvantages of hiring disabled employees and subsequently offer recommendations. Initially, the report gives a brief introduction regarding the status of hiring disabled employees in the workplace. The report makes a comparison of the advantages and disadvantages of hiring disabled persons in the workplace. The report thereafter concludes with recommendations given towards dispelling the myths on hiring disabled individuals within the workplace. Some of the limitations to this report…
Australian Network on Disability. (2016). Business Benefits of Hiring People with a Disability. Retrieved from: http://www.and.org.au/pages/business-benefits-of-hiring-people-with-a-disability.html
Berkowitz, G. (2013). Business Benefits: Why Hiring Workers with Disabilities is One of the best Business Moves You Can Make. NCHPAD. Retrieved from: http://blog.ncpad.org/2013/08/30/business-benefits-why-hiring-workers-with-disabilities-is-one-of-the-best-business-moves-you-can-make/
Joseph, C. (2016). The Advantages of Hiring Disabled People in a Company. Chron. Retrieved from: http://smallbusiness.chron.com/advantages-hiring-disabled-people-company-11233.html
Kruse, D., &Schur, L. (2003). Employment of people with disabilities following the ADA. Industrial Relations: A Journal of Economy and Society, 42(1), 31-66.
An interesting trend has been registered in the service industry, especially in the field of tourism. One of the main engines of Spanish economy in the past, now tourism in this country faces fierce competition from Eastern Europe countries. The beautiful resorts in Palma del Majorca and Costa rava must compete with low cost sea side resort, which offer similar services at incredibly low prices. Another field which needs reforms and reformulation policy is the agricultural and fishery one, which accounts only 4.1% out of GDP, although the important political forces attached to this sensible sector.
In order to be able to face the challenges and the opportunities on the regional and global market, Spain needs reforms in most fields of activity. Unemployment level is one of the highest in EU 9.2% at the end of 2005, while the rate of inflation was around 3.4 per cent in 2005, which…
1) Carol Matlack and Joan Tarzian - 'Spain: Immigrants Welcome', Business Week, May 21, 2007
2) 'Plain sailing no longer', the Economist print edition, 3rd of March 2007.
3) 'Spanish property - the pain in Spain', 26th of April 2007.
4) Human Development Index report, for the year 2006
Ford is a car company that has endured many challenges and travails over the years. Indeed, they are not unlike General Motors and Chrysler in this regard. While they have generally been unscathed as compared to the other two "American" car companies and they are only one of two of the original Big 3 that is still entirely American-controlled, Ford is not dominating the market by any means. Their overall sales figures are going up in terms of volume but their market share and a lot of their important financial metrics reflect flatness or falling rather than rising. Ford has certainly learned some lessons since the Ford Pinto scandal in the 1970's and some other companies are suffering recall problems in more modern days while Ford is doing quite well. Even so, Ford is not keeping up with the market and they need to address that right away (Ford Motor…
Edelstein, S. (2015). Tesla Buys Supplier, New Car Fuel Economy, Hybrid & Electric Car Sales: Today's Car News. Green Car Reports. Retrieved 26 September 2015, from http://www.greencarreports.com/news/1098200_tesla-buys-supplier-new-car-fuel-economy-hybrid-electric-car-sales-todays-car-news
FCA. (2015). FCAGroup - Home. Fcagroup.com. Retrieved 26 September 2015, from http://www.fcagroup.com/en-U.S./Pages/home.aspx
Ford Motor Company. (2015). Ford Motor Company 2014 Annual Report. Ford Motor Company. Retrieved 26 September 2015, from http://corporate.ford.com/content/dam/corporate/en/investors/reports-and-filings/Annual%20Reports/2014-ford-annual-report.pdf
Kimbrough, B. (2015). Editorial: Did Ford Take Bailout Money Too? Yes They Did. - Chevy Hardcore. Chevy Hardcore. Retrieved 26 September 2015, from http://www.chevyhardcore.com/news/editorial-did-ford-take-bailout-money-too-yes-they-did/
Adopt an Airport
The Miami International Airport (code MIA) generates upwards of $30 billion in revenue per year, bringing in the vast majority (70%) of all international visitors to the entire state of Florida ("About Us," 2017). Therefore, MIA is a gateway airport to Florida and not just Miami. Furthermore, MIA is the gateway airport linking Latin America and the Caribbean with the United States, with more flights to and from these regions than any other airport in the United States ("About Us," 2017). According to the Miami International Airport's own website, their goal is to become a "hemispheric hub," ("About Us," 2017). However, there are several impediments to MIA reaching its status, the main one being its outdated infrastructure and terminals, which are reflected in its outdated and clunky website.
Airports in the United States exhibit different types of organizational structure depending in part on their ownership.…
"About Us," (2017). MIA. Retrieved online: http://www.miami-airport.com/about_us.asp
AirNav (2017). Miami International Airport. Retrieved online: http://www.airnav.com/airport/MIA
"Aviation in Miami: The First 100 Years," (n.d.). History Miami. Retrieved online: http://historymiamiarchives.org/online-exhibits/aviation/mia-5.htm
Bridgeman, S. (2017). Miami-Dade Aviation Department FY 2017 Adopted Budget. Retrieved online: http://www.miami-airport.com/pdfdoc/MDAD_2017_Budget.pdf
Fictional Accounting eport
Significant Accounting Policies
The valuation of inventory is done in a specific way. The cost of the item is calculated and the net realizable value is calculated. The lower of those two values is always the value quoted in our accounting reports. If/when the factory is idled or otherwise not usable during a particular accounting period, those instances are measured on dollar amounts and then expensed as such. In terms of the valuation of products as noted above, the direct labor as well as the fixed/variable production overhead amounts are all properly calculated and included in the cost of making the goods. Overhead is applied proportionately based on the value of the goods in question and the number of a given product made rather than being otherwise allocated or shared.
Property, Plant, & Equipment
The value of property owned by the company, plants owned by the…
AccountingCoach. (2014, June 9). Learn Accounting Online for Free |
AccountingCoach. AccountingCoach.com. Retrieved June 9, 2014, from http://www.accountingcoach.com/
IFRS. (2014, June 9). IASB & FASB issue converged Standard on revenue recognition.
IFRS. Retrieved June 9, 2014, from http://www.ifrs.org/Pages/default.aspx
Domestic and International Human Resources
Adler (1990) emphasizes the importance of the international experience in the business world. The developing technologies between the time of Adler's presentation and 2004 has made this all the more prominent. When distinguishing between domestic and international human resources then, it is important to note that the one seldom goes before the other, while the domestic human resources paradigm has developed over a far longer time than international human resources. Adler (1990) explains that there has been an evolution in the business world from domestic human resources to international or global human resources. This has to be taken into account when business is conducted both on the local and international level.
When a company is domestically orientated, the product or service remains focused on the domestic market. Thus, research and development, as well as marketing occur on the domestic level. With a centralized…
Adler, Nancy J. (1990). "Globalization and Human Resource Management: Strategic International Human Resource Development" Faculty of Management Mcgill University, April 20. http://www.cic.sfu.ca/forum/adler.html
Baumann, M.A. (2003). "Training, rewards help convince workers to stay." Hotel & Motel Management, December 8. Internet Database: Findarticles.com
Bentley, Ross. (2002). "Barriers to flexible working." Computer Weekly, May 30. Internet Database: Findarticles.com.
Berta, Dina (2003). "Human resources: offering more to obtain, retain the best workers: Emphasis on leadership development, team building and diversity" Nation's Restaurant News, August 18. Internet Database: Findarticles.com
Ahmed Shihoon, a student of Woodbury University, School of Business, the department of Accounting and Finance. I did my Educational Internship at Safa Co. Ltd. located at Jeddah in the Saudi Arabia, and the internship assisted me to accumulate the accounting and management experiences from the company. The name of my supervisor was Mohammed Bin Shihon, and guided me in all my duties, and my duties were to review the company financial statements, prepare journal entries as well as depositing invoice. My work schedule was approximately 48 hours per week and the internship started on 21 December 2013 and end by 09 January 2014.
Place of Internship
Fig 1: Safa. Co. Organization Chart
As being revealed in the Safa organizational chart, the company is headed by the managing director, who directs the overall company operations. The assistant managing director and general manager assist the managing director in the company operations.…
Safa. Co Ltd. (2013) Offer letter, Saudi Arabia.
Chester has been using for several years a "Cost Leader with product life cycle focus" strategy, which implies a focus on the product life cycle diagram, with the introduction of products in the high tech area of consumers and their continuance in the low tech area, until they become obsolete and have to be drawn out of the market.
The strategy that Chester has been using implies, first of all, a keen look on the product's life cycle. Indeed, a product that Chester sends out to the market will follow through on all four of the different phases in the life cycle of a product, namely its introduction, growth, maturity and decline.
According to the company's vision, the product is first of all introduced in the high tech area of the market, addressing specific customers from this respective group. Nevertheless, we do take into consideration the fact that a product…
Digbly has been using the broad differentiation strategy for a long period of time and its tactical and operational planning is properly devised to accommodate this type of strategy. The broad differentiation refers to competing especially in the top premium areas of each product, bringing something new each time a product is launched and addressing customers who are less price sensitive and more quality sensitive. As I have said, the broad differentiation strategy created an emphasis on departments such as research and development or marketing, where the top management has invested heavily and which actually guide the product's evolution towards success.
As such, the company's vision statement clearly points out that Digbly "wants more, shows more, creates more, offers more." The maximal situation in which the company sells top quality, high tech products to the market is requiring a department network capable of facing such a situation. The vision statement…
These core competencies are the focus of the recommendations given to McDonald's for the resolution of the described problems. By striving to improve their core competencies, McDonald's will be able to improve the customer service they offer to customers considerably as well as to satisfy their customers better Hammer & Stanton, 1999()
Improving production consistency
The big secret behind the success of McDonald's is that the company has long strived to embrace innovation and striving to achieve consistency in the operations of its outlets. Since the "Made for you" production process has been tested and assured to be a workable process for McDonald's this should be implemented on a storewide basis despite the huge upfront expenses to be incurred by the company. These upfront expenses will be compensated by the huge returns and improvements in quality of customer service that come from the company's use of this new production system…
Hall, G., Rosenthal, J., & Wade, J. (1993). How to make reengineering really work. Harvard Business Review, November-December, 119-131.
Hammer, M., & Stanton, S. (1999). How process enterprises really work. Harvard Business Review, November-December, 108-120.
Prahalad, C.K., & Hamel, G. (1990). The core competence of the corporation. Harvard Business Review, 79-91.
Stalk, G., Evans, P., & Shulman, L.E. (1992). Competing on capabilities: The new rules of corporate strategy. Harvard Business Review, March-April, 57-69.
Dermatology- The dermatology department deals mostly with skin related illnesses. The most common issues within this department pertain to skin, scalp, hair and nails. Many of our clients are female with more cosmetic needs. Many would like to retain their youthful appearance and believe minor surgery is the best solution. As such, our departments offer many cosmetic treatments including hair removal, hair transplants, laser therapy and tattoo removal. This past fiscal year has been quite difficult as many of our affluent clients have postponed treatment due to economic concerns with the U.S. We believe this trend to be transitory in nature, with a steady increase in treatments to occur in early 2012.
Oncology- The oncology department pertains mostly to cancer, its detection and diagnosis. The most common diseases in this department are various forms of cancer with the most common being breast cancer. We have recently overhauled our…
International Expansion Proposal
Expansion Report: The report contains information requested by the CEO regarding the possible expansion and recommendation thereof into either the .S., Asian or European marketplace.
In the interest of gaining the optimal perspective for the most profitable expansion of the company, research was conducted into the economic stability and consumer health of each expansion area. It was found that the nited States has the healthiest economy of the three expansion options. Additionally, the nited States has increasing interest and demand for the product and a positive response is feasible.
In order to optimize profit and ensure a smooth transition into the nited States, importation would be the optimal initial option. The importation would be handled through local businesses who sell the product to the customers and order from our company in advance. Once sales reach an optimal level, it is advisable for the company to pursue a…
U.S. Census Bureau News. January 13, 2012. http://www.census.gov/foreign-trade/Press-Release/current_press_release/ft900.pdf
U.S. Surfski Championships. Wave Chaser Paddle Series. 2011. http://ussurfski.com/
Valhalla Products. Valhalla Surf Ski. 2011. http://valhallasurfskis.com/index.htm
U.S. E-Tailing Business Information Report
Internet retailing or e-tailing industry continues to experience significant revenue and structural growth, despite the global economic downturn that occurred over the last six years and lingers today. One of the primary catalysts of this industry's continued growth is the continued reliance on multichannel retailing and online multichannel management by retailers, who are increasingly relying on these frameworks to accelerate product lifecycles (Keh, Shieh, 73, 74). The ability to orchestrate these many online e-tailing channels across social networks is also changing the nature Internet retailing, accelerated by the intensive use of analytics for real-time reporting of transactions (Ling, Choon, Chai, Piew, 63, 64). The intent of this analysis is to define the U.S. market for e-tailing in terms of its market size, growth trends, and areas of consumer products in which online selling is pervasive and growing. In addition there are industries mentioned…
Doherty, Neil F., and Fiona Ellis-Chadwick. "Internet Retailing: The Past, the Present and the Future." International Journal of Retail & Distribution Management 38.11 (2010): 943-65.
Keh, Hean Tat, and Elain Shieh. "Online Grocery Retailing: Success Factors and Potential Pitfalls." Business horizons 44.4 (2001): 73-83.
Ling, Kwek Choon, Lau Teck Chai, and Tan Hoi Piew. "The Effects of Shopping Orientations, Online Trust and Prior Online Purchase Experience Toward Customers' Online Purchase Intention." International Business Research 3.3 (2010): 63-76.
Min, Hokey, and Seong Jong Joo. "Evaluating the Comparative Efficiency of e-Tailing Ventures using Data Envelopment Analysis." International Journal of Electronic Business 6.2 (2008): 194.
Farm Report in Kansas
Terry Carey is a very famous local farmer in Kansas City. She deals with horticultural farm produce such as apples, ornamental corn, popcorn, water melons, cucumbers, winter squash and pumpkins with pumpkins being her major crop. Pumpkins are generally warm-loving crops therefore she plants them in June and they are often ready by September or mid-October. The size of her farm is 1,025 acres where she normally tries to distribute all the crops that she grows evenly on the land. However during the period between June and September she dedicates her entire farm to pumpkins and leaves out other crops. She plants mainly two varieties on her farm which are the giant ones that are greater that 20lb in size known as prize winner. This one takes 120 days to mature and they have a good color and shape. The second variety she plants is Jack-o'Lantern…
Companies can inflate their state of financial health by acquiring subsidiary companies, but this does not point to a pattern of future long-standing steady profit-making. For example, during the 2010 quarter, Wipro Technologies and the major banking operation Citibank signed an agreement for Wipro to take over the ownership and management of Citibank's data center in Meerbusch Germany (Press release, 2010, Wipro, p.2-3).
Questions remain if Wipro can afford to grow at such a pace while still providing a quality product. Wipro has "signed a multi-year transformation deal with Magyar Telekom (MT)," and a "multi-year deal with one of the largest oil and gas companies to provide managed services across the global functions application landscape" (Press release, 2010, Wipro, p.3). Wipro even has plans to expand to Korea, and there is a question as to whether such rapid international expansion at such an early juncture of the company's history is…
IFRS Press release. (2010). Wipro website. Retrieved August 21, 2010 at http://www.wipro.com/corporate/investors/pdf-files/IFRS-Press-Release-Q1-FY10-11.pdf
IFRS Financials. (2010, June 30). Wipro website. Retrieved August 21, 2010 at http://www.wipro.com/corporate/investors/pdf-files/IFRS-Financials-June-2010.pdf
Wipro beat forecast. (2010, July 31). The Telegraph. Retrieved August 21, 2010 at http://www.telegraphindia.com/1100724/jsp/business/story_12720772.jsp
Scottsdale eport Applied to Medford
Medford Scottsdale Savings
The Scottsdale eport distinguishes between reactive and proactive fire control (Ford 1997). Medford Fire & escue has been trying to move toward proactive control since at least 2007 (Patterson 2007), because not only does proactive control saves lives, it also saves the taxpayer cost. This report describes ways the Department may be able to show those cost savings as revenue, or at least as performance improvement in the bottom line for the City.
The Scottsdale report explains how installing sprinklers could save development costs for the city and private sector before the first new building even went up, by allowing higher density for private residences by 4%; reductions in street width which would save the city paving, maintenance and right-of-way costs; removing a 360-degree access rule for fully sprinklered new commercial development, and mitigating existing fire prevention construction code compliance like door…
City of Medford, Oregon Fire & Rescue (2008). Phase two costs. Strategic Plan. PowerPoint
presentation, Slide 35. Retrieved from http://www.ci.medford.or.us/Page.asp?NavID=1830
City of Medford, Oregon Police (2011). Residential structure fire. City News and Events. Media Release prepared by: Lt. Bob Hansen 18 July 2011. Retrieved from Ford, J. (1997). Automatic sprinklers A 10-year study. Rural/Metro Fire Department,
Scottsdale, Arizona, and Home Fire Sprinkler Coalition. Retrieved from Ford, J. (2005). A 15-year update on the impact and effectiveness of the Scottsdale sprinkler ordinance. Rural/Metro Fire Department, Scottsdale, Arizona, and Home Fire Sprinkler Coalition. Retrieved from http://www.oregon.gov/OSP/SFM/Comm_Ed_Sprinkler_Information.shtml
"A particular strength of secondary data is the objectivity. The data are written by experts in various fields." (McQuarrie, 2005, P 61).
"The relatively low expense in comparison to primary research is also the main advantage of this research as no new research needs to be commissioned. However, its main disadvantage is that the data used in the analysis may be out-dated and therefore return inaccurate results. Furthermore, previous studies may not have targeted the exact issue that the current research requires." (DJS esearch, 2011, P 1).
Despite the disadvantages identified in the secondary data, the author makes use of secondary research as a method of data collection. To collect data, the author employs several techniques. First, the research searches several electronic databases for secondary data. The paper searches the electronic database such as Emerald database, Sage database, Social Science esearch journal database, and the database of science direct. The…
Bureau of European and Eurasian Affairs, (2011). Background Note: Malta, U.S. Department
DJS Research (2011). What is Secondary Research? DJS Research Ltd.
Economic Freedom, (2011). Ten Economic Freedom of Malta, 2011 Index of Economic
As happened with many service businesses during a recession, Jazz Event Productions experienced a drop in revenues in 2010. For a company that has grown steadily throughout its 15-year history, it was an unwelcome first. The decrease in sales occurred primarily because companies faced with tough economic choices because of the recession either cut back or eliminated entirely their budgets for special events. hereas many of our loyal customers continued to trust us to produce their special events just as in past years, others were operating with reduced budgets. As a result, Jazz experienced a period wherein sales dropped by about five percent.
ith the improved economy, sales have returned to pre-recession levels, however, because they are cautious and careful owners who want to perform their due diligence, Alex and Cindy are looking for ways to ensure that the company stays profitable. They believe that the best approach,…
Bansal, P. & Roth, K. (2000). Why companies go green: A model of ecological responsiveness. Academy of Management Journal, 43(4), 717-736. Retrieved from http://www.jstor.org/stable/1556363
Cronin, J.J., Smith, J.S., Gleim, M.R., Ramirez, E., & Martinez, J.D. (2011). Green marketing strategies: an examination of stakeholders and the opportunities they present. Journal of the Academy of Marketing Science, 39(1), 158-174. doi: 10.1007/s11747-010-0227-0
Hartmann, P., Ibanez, V.A., & Sainz, J.F. (2005). Green branding effects on attitude: Functional vs. emotional positioning strategies. Marketing Intelligence & Planning, 23(1), 9-29. doi: 10.1108/02634500510577447
Internal Revenue Service. (2011). Qualified plug-in electric drive motor vehicles (IRC 30D). Retrieved November 22, 2011 from: http://www.irs.gov/businesses/article/0,,id=214841,00.html
At the same time, it helps to determine if these prices are increasing.
This is useful for management, because it helps them to determine if this decrease in prices will have an impact upon the overall bottom line. Once they have determined this, they can be able to take steps to protect the company's profit margin
This is important, because it highlights an effective tool that managers can use to address the underlying challenge they could face.
One of the assumptions underlying CVP analysis is that total costs remain constant over the relevant range of activity. What does this mean and how does fixed costs per unit per lamp unit change with increased production over the relevant range of activity? Provide your answer in about 200 words in the international memorandum mentioned below.
Subject: Fixed Cost per Unit
CVP production will help managers be able to effectively…
Contribution Margin, 2010, Dynamic Business Plan. Available from: [30 October 2010].
Contribution Margin Ratio, 2009, Accounting for Management. Available from: [30 October 2010].
Cost Volume Profit Analysis, 2010, Cliffs Notes. Available from: [30 October 2010].
Mehta, S, 2010, How to Calculate Cost Per Unit. Available from: [30 October 2010].
It is noteworthy that most recently the government started soliciting opinions from legal academies, interested groups and the general public when drafting a major piece of legislation, to achieve democratic lawmaking and advance further compliance with the law (Lo, V.I., 2007).
The most important economic event at this stage or in the years following the 1978 economic reform in China is undoubtedly its accession to WTO at the end of 2001. Following 15 years of numerous negotiations and adjustments of policies, China eventually entered the mainstream world economy and started enjoying the benefits and facing the challenges of WTO.
In response to WTO requirements, China underwent a "make-over" in many aspects. A brief summary of China's WTO promises is shown in Figure 9A. According to the WTO agreement, China is subject to reviews by the WTO in the 8 years following its accession. The most recent one was announced in…
Bailey, P., China in the Twentieth Century. 2nd ed. 2001: Wiley-Blackwell. 296.
Brainard, S. Lael, "An Empirical Assessment of the Proximity-Concentration Trade-off between Multinationals Sales and Trade," American Economic Review, Sep. 1997, pp. 520-544.
Chow, G.C., THE IMPACT OF JOINING WTO ON CHINA'S ECONOMIC, LEGAL AND POLICAL INSTITUTIONS, in International Conference on Greater China and the WTO. 2001:Hong Kong.
Clarke, D.C., Legislating for a Market Economy in China. The China Quarterly, 2007(191): p.567-585.
Changes within a text are accounted for as transformations in the synchronic system, and this meant a tendency to fail to deal with time and social changes, which concerned many of the method's critics from the beginning.
Ferdinand de Saussure offers an explication of the linguistic approach and the meaning of language and contributed to the development of structuralism. He sees the nature of communication as deriving from ongoing processes and also considers the relationship between the human being and language as a social relationship. He offers an analysis of the different planes on which language operates and so points to areas for study and comprehension to be applied to literary criticism as to language studies in general. In emphasizing process, he also emphasizes structure, for he denies that we can begin with units -- with words, say, or phonemes -- and instead sees language as deriving meaning and value…
Agar, Michael. Language Shock. New York: William Morrow and Company, 1994.
Chandler, David. Semiotics for Beginners. 2005. August 1, 2007. http://www.aber.ac.uk/media/Documents/S4B/semiotic.html .
The Colbert Report." Imponderables (2005).
August 1, 2007. http://www.imponderables.com/archives/000321.php .
Beginning next month we will assign lines, tasks and workstations based on employee preference and company need and those will remain in place for 18 months. This will allow members of the team to get to know each other and provide the feeling of working as part of a team. The 18-month limit however, will provide the security for the workers who do not like their workstations or their team members of knowing they will be able to move again in 18 months.
While these strategies may work to help reduce the percentage of employees leaving for this company there needs to be a long-term solution as well. The company will seek out, recruit and hire a retention manager.
The retention manager will be hired for the sole purpose of monitoring our retention rates, implementing the programs we have listed and working to add more programs aimed at…
DeSena, Jim (1991) 25 steps to success. (motivating & retaining valuable employees)
Griffiths, Kimberly (2006) How to Find 'em and how to Hold 'em.(retaining and recruiting of employees) Industrial Distribution
Jordan-Evans, Sharon (2001) Retaining Key Employees.(cities and towns.)
Also very important index for investors is total tax on profit which is 4.6 in Bulgaria as compared to 9.8 in Eastern Europe and Central Asia saving a lot of money to be recycled into business again. (Simeon Djankov 2010)
5) Across the Border rade
According to Doing Business Bulgaria ranked 109 in across the border trade in 2010 and 109 in 2011. he index for clearance for export goods is 5 in Bulgaria as compared to 6.4 in Eastern Europe and Central Asia. All the required official documents -- from the contractual agreement between the 2 parties to the delivery of goods along with monetary requirement for completion. he total time taken to deal with all the legal conduct to export goods is 23 in Bulgaria as compared to 26.7 in Eastern Europe and Central Asia. he total cost to export goods is 1551 in Bulgaria as compared to…
The World Bank Group 2008, "World Bank: Data and Statistics: Country Groups." http://go.worldbank.org/D7SN0B8YU0.
The World Bank Group 2008. "Country Brief 2010." http://go.worldbank.org / SAV2JS3JA0.
The World Bank Group, 2011. "Doing Business Bulgaria: Making a difference for entrepreneurs," http://www.doingbusiness.org/data/exploreeconomies/bulgaria/#starting-a-business .