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If the company does not take this step, to improve its product line and offer a better future option the company is likely to lose significantly more than the internal offset erosion of the existing brands. In fact the cash-flow question would only be an issue if another company were about to produce a product that would erode current sales of traditional products. Without the development of new products and the utilization of surplus production space the company is not only likely to lose but sure to lose market share in the niche they produce products for. Though the case study does not make clear that an outside threat exists it can be assumed that if this company has gone into full development of a new product that better meets the needs of consumers any other industry company could and would likely erode sales of existing products.
The fact that…
New capacity would have to be bought or built when capacity runs out or production would have to be cut back on one of the product lines, leading to a loss in cash flows that would have been generated by the lost sales runs. Thus, Blast would result in incremental cash flows for facilities and these should be included in cash outflow calculations.
However, the case states that Blast will require only 10% of Lift-Off's plant capacity. Yet, Lift-Off has excess capacity of 45%. This indicates that Blast may not lead to the need to add capacity in the future. However, this is something that the Danforth & Donnalley executives should explore further with detailed market forecasts. The case states that Blast is very different from conventional powdered products and may well generate tremendous demand requiring more capacity in the 15 years of time considered.
In summary, even when considering…
Earning Growth Model
This third method considers primarily the increase in organizational earnings and the decision to purchase a stock is pegged to increases in organizational incomes. Valuation through this method is generally less challenging than the previous two models and often extremely practical.
It commences with the estimations of future earnings, based on relevant and viable information about the expected trend in the future of the assessed company -- the growth rates can be either constant either variable, and this does not impact the valuation method nor the outcomes, as long as they are reliable. The most useful and relevant means of setting the growth estimations is given by the usage of past growth rates and trends. Finally, the future earnings are discounted with the expected return on investment (OI). The relevance and utility of this model is given by the fact that it reveals the price of the…
Anuar, Z., Stock Valuation Model -- 3 Simple Techniques to Value Stock, Enzine Articles, http://ezinearticles.com/?Stock-Valuation-Model-3-Simple-Techniques-to-Value-Stock&id=872014 last accessed on August 25, 2009
2009, Investopedia Website, http://www.investopedia.com last accessed on August 24, 2009
Days Sales in Receivable, ABREMA, http://www.abrema.net/abrema/days_sales_rec_g.html last accessed on August 24, 2009
Stock Valuation, Kennesaw State University, http://ksuweb.kennesaw.edu/~mbumgarn/Stocks%204210.ppt last accessed on August 25, 2009
These are considered to be unrealized gains, but for hold-to-maturity securities these gains/losses are not expected to be realized at any point. The company will note the fair value change in a footnote, but will not record such a change on either the income statement of balance sheet (Spiceland, et al.).
If, however, it becomes necessary to sell investments previously classed as hold-to-maturity, then the following adjustments are made. The cash received from the sale is recorded along with any discount on bond investment is sitting as an asset. The investment in the bonds will be recorded at face value. Any profit above face value will be recorded as gain on investments. This essentially ensures that the asset for discount on bond investment is reversed as a result of the sale. FASB No. 115 lists six conditions under which a change of security status from HTM could occur, including deterioration…
Spiceland, D., Sepe, J., Nelson, M. & Tomassini, L. Intermediate Accounting.
Statement of Financial Accounting Standards No. 115: Accounting for Certain Investments in Debt and Equity Securities. FASB. Retrieved April 23, 2010 from http://www.fasb.org/cs/BlobServer?blobcol=urldata&blobtable=MungoBlobs&blobkey=id&blobwhere=1175818827848&blobheader=application%2Fpdf
Leone, M. (2008). Revised fair-value rule is weaker: Moody's. CFO Magazine. Retrieved April 23, 2010 from http://www.cfo.com/article.cfm/12623892/c_12624199?f=home_todayinfinance
Accounting information can be used by business owners to carry out a financial analysis of the businesses and their operations. The use of this information for such function is attributed to the fact that it usually contains quantitative and qualitative characteristics. While quantitative characteristics are the calculations of financial transactions while qualitative characteristics can be described as the business owner's apparent significance of financial information. In essence, qualitative characteristics of financial information are attributes that contribute to the usefulness of information provided in financial statements. Since these qualities can sometimes be at odds with each other, they need to be balanced against each other. In addition, these qualities are essential in decision making because they provide the basis for assessing businesses and the effectiveness of their operations.
Fundamental Qualitative Characteristics:
As previously mentioned, qualitative characteristics in accounting are attributes that result in the usefulness of provided financial information by users.…
Spiceland, J.D., Sepe, J.F. & Tomassini, L.A. (2007). Intermediate accounting (4th ed.).
Retrieved February 20, 2014, from http://highered.mcgraw-hill.com/sites/0072994029/student_view0/ebook/chapter1/chbody1/qualitative_characteristics_of_accounting_information.html
Vitez, O. (n.d.). Qualitative Characteristics of Accounting Information. Retrieved February 20,
2014, from http://smallbusiness.chron.com/qualitative-characteristics-accounting-information-3952.html
disclosure principle in accounting is the standard adopted by the accounting profession, which "calls for financial reporting of any financial facts significant enough to influence the judgment of an informed reader" (Kieso, Weygandt, & Warfield, 2007). Obviously, this definition is a very subjective one, because the reporting entity makes the determination of what facts are significant enough to influence an informed reader. "To reduce the amount of disclosure, it is customary to only disclose information about events that are likely to have a material impact on the entity's financial position or financial results" (Accounting Tools, 2011). However, the principle is not meant to be narrowly interpreted, and may require a company to report things that cannot be reduced to numbers on a balance sheet. For example, "this disclosure may include items that cannot yet be precisely quantified, such as the presence of a dispute with a government entity over a…
Accounting Principles. (2011). The full disclosure principle. Retrieved from http://www.accountingtools.com/full-disclosure-principle
Kieso, D.E., Weygandt, J.J., & Warfield, T.D. (2007). Intermediate accounting (12th ed.).
Hoboken, NJ: John Wiley & Sons.
Nonprofit accounting is based on the fund accounting, making it very complicated and different from for profit accounting. Fund accounting financial statements are divided into government wide, proprietary, and fiduciary statements. Nonprofit actually has three sets of financial statements compared to one set of financial statements for a for profit entity. Government wide statements basically cover the operations of the government in general. The government wide statements are the ones that are basically the same as for profit financial statements, except they are done differently. Proprietary statements cover funds that are restricted for certain items, such as capital infractures. Fiduciary statements are funds the government is responsible for that are for held other entities, such as the hospital district.
Differences in Missions
There are key differences between non-profit and for profit accounting. (Nonprofit (Not-for-Profit) Accounting) The primary mission of nonprofit is to provide needed services to the community,…
Comprehensive Annual Financial Report. (2010, Nov 30). Retrieved from Cook County, Illinois: http://www.cookcountygov.com/taxonomy2/Finance,%20Bureau%20of/Downloads/2010_CAFR,pdf
Kieso, e. a. (2008). ACC 303/304/305 Intermediate Accounting I, II, & III. Hoboken, NJ: John Wiley & Sons, Inc.
Nonprofit (Not-for-Profit) Accounting. (n.d.). Retrieved from Accounting Coach: http://www.accountingcoach.com/nonprofit-accounting/
The mistake occurred when enthusiasts tried to use those data for other purposes such as 'strategic product decisions.' The average cost of production never could, and never will, be relevant for those classes of decisions where only the change in total costs and revenues are relevant. That is, the rough, average post calculations provided a guide for pricing unique one-off products or services, but were of no use for the other purposes (emphasis added) (Garner & Tsuji, 1995, p. 52).
The strategic product decision function of management accounting described above is based on the strategic management accounting method; this approach serves to cause change in the management framework through various accounting devices designed to adapt effectively to the constantly changing external business environment (Garner & Tsuji, 1995). Strategic management accounting, though, should be managed by production people (including sales and engineering), rather than by accounting staff (Garner & Tsuji, 1995).…
Anthony, R.N. (2003, January 1). Management accounting: a personal history. Journal of Management Accounting Research, 15, 249.
Black, T., & Gallagher, L. (1999). Are physical capacity constraints relevant?: Applying finance-economics theory to a management accounting misconception. Australian Journal of Management, 24(2), 143.
Cooper R., & Kaplan, R.S. (1990, February). Measure costs right: Make the right decision. CPA Journal, 25.
Cortada, J.W. (2004). The digital hand: How computers changed the work of American manufacturing, transportation, and retail industries. New York: Oxford University Press.
Test Results: "Total Cost Accounting course and Test" located at http://teexcit.tamu.edu/tca / (Total Cost Accounting online course and test).
Bakshi, B.R., Landers, .F., Singh, S., Merugula, L.A., Mishchenko, O., and Fiskel, J. (2012, November 2). Accounting for ecosystem services in life cycle assessment by co-LCA: Advances in methodology and software. Paper to be presented at the Annual Conference of the 11th Global Congress of Process Safety on April 2015 in Austin, Texas.
The authors explain the role of ecosystem goods and services in the support of economic activities, and the relation of the use of ecosystem goods and services to sustainability. The variety of ecosystem goods and services is broad, however, most sustainability methods have not considered their contribution well. Consider that these are all ecosystem goods or services that play a role in sustainability: 1) The provisioning of water, food, and biomass; 2) the regulation of pests…
Ecological accounting is a particular version of external reporting that focuses on the conversion of monetary environmental costs to physical flows. The practicality of this approach to accounting is that environmental impacts are expressed in terms of measures of emissions and discharges. The value-add of products and services is countered by using ecological accounting, which attempts to measure the ways in which products or processes generate pollution.
The author discusses three areas related to internal reporting: 1) Pollution prevention and product costing; 2) pollution prevention and planning; and, 3) pollution prevention and performance assessment. A substantive issue for an increasing number of industries -- particularly in the European Union where environmental regulations are stricter than they are in the United States -- is the life cycle recycling requirements in which manufacturers are responsible for the end product when the useful -- original intended -- life ends. Many companies now must attend to the life cycle costing and life cycle analysis for products they have produced. Life cycle costing incorporates measures of product costs for research and development, acquisition of raw materials, actual manufacturing, transportation of finished goods, usage by consumers or supply chain, and, ultimately, disposal.
As the author clearly states: "The major point of life-cycle costing is that there are many costs incurred before and after manufacturing that do not get charged to the product using conventional costing systems" (Lanen, 1994, p. 4). Life-cycle analysis enables the inclusion of costs associated with liabilities in phases far from the actual period of manufacturing. Future issues include consideration of the relation between market valuation and liabilities, and the effect of disclosure policies on costs.
PACTICES ELATING TO STOCKHOLDES' EQUITY
Hello. I write a project paper Accounting-302 (intermediate accounting 2). The topic Stockholder's Equity corporation. The emphasis practices,, corporations operate. For, I identify company ( - company) conduct a mini case study topic Stockholder's Equity company.
Common practices relating to stockholders' equity
Stockholders' equity is an item of the balance sheet that represents the capital that has been raised by the investors in the business in exchange for stock, referred to as paid-in capital, retained earnings, and donated capital. It represents the stake of the investors in the company and is calculated by deducting the company's total liabilities from their total assets. Accounting experts commonly refer to stockholders' equity as the book value of the company since it captures the funds that were originally invested by the investors and the additional investments that they made thereafter Lowe, 1961.
It also captures earnings that the company…
Google Inc. (2013). Consolidated balance sheets. Mountain View, CA: Google Inc.
Hunton, J.E., Libby, R., & Mazza, C.L. (2006). Financial Reporting Transparency and Earnings Management. The Accounting Review, 81(1), 135-157. doi: 10.2307/4093131
Lowe, H.D. (1961). The Classification of Corporate Stock Equities. The Accounting Review, 36(3), 425-433. doi: 10.2307/242875
Maines, L.A., & McDaniel, L.S. (2000). Effects of Comprehensive-Income Characteristics on Nonprofessional Investors' Judgments: The Role of Financial-Statement Presentation Format. The Accounting Review, 75(2), 179-207. doi: 10.2307/248644
It is important to keep paid-in capital separate from earned capital (retained earnings) because they are two different forms of capital. For the investor, it is important to understand the differences between the two. Paid-in capital is the capital that the stockholders have paid into the business. Earned capital is the capital that has accumulated from the firm's earnings (Kieso, eygandt and arfield, 2007). Thus, the latter is a measure of how much money the firm has made while the former is a measure of how much money the firm has raised.
It is important to keep these two forms of capital separate because they derive from two different activities. On the cash flow statement, for example, paid-in capital would be a financing cash flow while earned capital would be a combination of operating and investing flows. By maintaining a clear distinction between the two, the exact nature…
Kieso, D.E., Weygandt, J.J., & Warfield, T.D. (2007). Intermediate accounting, (12th ed.). Hoboken, NJ: John Wiley & Sons.
overhead costs and various methods in which the overhead costs are classified.
Ehrhard righam, a renowned author, states that a business cannot consider all kind of money that it earns as profits. The reason for not calling the entire amount "profit" is that the business has to pay expenses for carrying out business activities and processes. These expenses are regarded as the operating costs. (rirgham, 2008) International Accounting Standards oard states that the most common type of overhead costs includes maintenance, production expenses and salaries. It is a common practice of businesses to track their gross income and net incomes. The two figures represent different values. Gross income is usually of a larger amount and consists of all the money a particular business takes in. (International Accounting Standards oard, 2008)
The nature of business decides the type of overhead costs that a business will have to pay. Some businesses have…
1. Ball, Rawlins, "International Financial Reporting Standards (IFRS): pros and cons for investors." Accounting and Business Research. (2003)
2. Benninger, Lowe (1954). "Development of Cost Accounting Concepts and Principles: Role of the Committee on Cost Accounting Concepts and Standards." The Accounting Review (American Accounting Association): 27 -- 37
3. Barry J. Epstein, Eva K. Jermakowicz. Interpretation and Application of International Financial Reporting Standards (2007)
4. Cherrington, J. Owen, et al. Cost and Managerial Accounting. Dubuque, IA: Wm. C. Brown Publishers, 1985.
Oxford Brookes University BSc (Hons) in Applied
Accounting esearch and Analysis Project
An Analysis of the Business and Financial Performance of StarHub Group from 2008 to 2010
Topic chosen and for the reason
For the basis of my Oxford Brookes University degree research and analysis project (AP) is project, the topic selected was number 8, "The business and financial performance of organisation over the three years period." This selection is due in large part to my ultimate dream job of being a professional financial analyst and the environment in which the Singaporean telecommunications industry is developing. For instance, Chong and Chow emphasize that, "Asia's telecommunications market has long been viewed as lucrative and fast growing. The value of the Asian market is estimated at $180 billion, while a recent study shows that the "Asia-Pacific excluding Japan has been the fastest growing information and communications technology market, moving at a compound…
Anderson, M. (2010, August) 'Gearing.' ACCA Student Accountant.
Bragg, S.M. (2007) Business Ratio and Formulas, 2nd Ed. John Wiley & Sons, Inc.
Chong, R. & Chow W. (1999) 'Financing Telecommunications Projects in Asia: A Promising
Regulatory Perspective.' Federal Communications Law Journal, vol. 52, no. 1, p. 1.
"Failure of any district to budget funds to meet statutory requirements is a very serious matter and will result in the executive county superintendent rejection of the budget. The district will be advised of any lack of budget approval with specific recommendations on necessary corrective revisions." (New Jersey Department of Education 2013, P 14).
3. Key Budget Terminology
There are numerous terminologies with regard to the school district budget. The most important budget terminologies are
The revenue is the money received by the school district within an accounting year. A fund is part of the revenue and there are four sources of revenue for the school district and this include:
Intermediate source, state, and Federal sources.
Expenditures are the expenses that the school district must fulfill within an accounting year. Part of the school district expenditures are the payment of teachers' salary, and travel expenses for…
Ernest & Young (2012).U.S. GAAP vs. IFRS the basics. Ernst&Young LLP.
State of New Jersey (2008).The Uniform Minimum Chart of Accounts for New Jersey Public Schools. Department of Education, Division of Finance.
New Jersey Department of Education (2013).Budget Guidelines Fiscal Year 2013-2014.Office of School Finance.
Watts's and Zimmerman's research in the late 70s gave way to the positive accounting theory and to their book, Positive Accounting Theory, published in 1986. In order to refer to political costs and how they may influence accounting standards and the way profit is regulated in order to fit individual needs, we first need to briefly refer to social responsibility, as it appears in the positive accounting theory.
Most important, Watts and Zimmerman assume that "individuals act to maximize their own utility"
It is clear, in this sense, that managers within a company will act in order to influence accounting standards to their own interest. There are two reward forms that may be influenced: cash bonuses (compensation plans) and changes in share prices (via stock and stock options)
The reported earnings influence both these reward forms. As such, increases in reported earnings will most likely increase the managerial cash reward,…
1. Martien Jan Peter Lubberink. Financial statement information: the impact of investors and managers. Groningen: SOM, 2000
2. Milne, Markus J. Positive Accounting Theory, Political Costs and Social Disclosure Analyses: A Critical Look. University of Otago. Page 4. On the Internet at http://www.commerce.otago.ac.nz/acty/research/pdf/postive_accounting_theory.pdf
3. Rezaee, Zabihollah. AN INVESTIGATION OF THE RELATIONSHIP BETWEEN MULTINATIONAL COMPANIES ATTRIBUTES AND THE MARKET EFFECTS OF SFAS NO. 52. Journal Of Financial And Strategic Decisions. Volume 7 Number 3 Fall 1994. Page 3. On the Internet at http://www.studyfinance.com/jfsd/pdffiles/v7n3/rezaee.pdf
4. Watts. R.L. & Zimmerman. J.L., (1978), "Towards a Positive Theory of the Determination of Accounting Standards," The Accounting Review, Vol. 53, No 1, pp. 112-134.
The work of HHS-OIG-OAS audit teams culminates in a formal audit report written by a writer in each regional office. Each HHS-OIG-OAS audit report undergoes a series of reorganization, refinement, changes, and edits before it is finally issued and signed by the Inspector General and released to the news media and the public.
Several years ago, the evolution of audit results into audit reports was not particularly efficient, because the various responsibilities in the process of developing results into written reports needed improvement. Each auditor drafted a portion of the report before review by a senior auditor; and then the senior auditor in each audit team revised and edited the draft section before another review by the audit manager.
The audit managers reviewed all the sections of the reports drafted by the audit teams and made further changes and edits before presenting the draft report to the IGAS. The IGAS…
Nowalinski, G. (2001) a Brief History of the HHS Office of Inspector General
USDHHS Office of Inspections and Evaluations: Washington, DC.
U.S. Health and Human Services Office of Inspector General Public Website, Accessed September 9, 2007, at http://oig.hhs.gov/organization/OAS/index.html
British Airways is the largest international scheduled airline in the United Kingdom. It was founded in 1974 through the nationalization of four UK carriers. The company is strictly focused on the airline business, with different segments being domestic, shorthaul and longhaul, the latter two reflecting international routes. In these businesses, BA competes against a wide range of carriers. EasyJet, Ryanair, Virgin and bmi compete for a large share of the business to and from Europe. Other international airlines with landing rights in London compete for longhaul business. In the 2008/09 report, BA indicated that carriers from the U.S., Africa and India had all established slots at Heathrow. The London longhaul market is also served by charters and by low-cost longhaul operators such as Air Asia. British Airways combats this by entering into alliances that allow it to draw passengers from partner airlines around the world, with the objective of maximizing…
Rothwell, S. (2012). BA-Iberia profit doubles in first year of merger. Bloomberg. Retrieved May 1, 2012 from http://www.bloomberg.com/news/2012-02-29/ba-iberia-profit-doubles-in-first-year-of-merger-on-u-s-surge.html
British Airways 2008-09 Annual Report. Retrieved May 1, 2012 from http://www.britishairways.com/cms/global/microsites/ba_reports0809/our_business/markets6.html
EasyJet 2009 Annual Report. Retrieved May 1, 2012 from http://2009annualreport.easyjet.com/files/pdf/easyJet_AR09.pdf
The consumer's indifference curve would be on a lower budget line against their preference but this would have effects of its own beyond individual consumers (below). On the other hand if we shifted the good on the X axis to "rent" and called that at its possible minimum to begin with (i.e. without substitute outside the model), then a cut in SNAP that decreased purchasing power for both goods would equal an absolute reduction of all consumption as demonstrated in figure 4, and both "corner solutions" of all one and zero of the other would change instead of remaining the same at X=0 for vegetables in Figure 2. Were these goods perfect complements, the indifference curves would in fact be fully squared instead of rough isoquants displayed here.
These effects would ripple out to producers and all along the retail value chain. What actually happens when food stamp benefits transfer?…
Psychology, Financial Decision-Making, and Household Management
Reason for Selecting Subject
The reason I chose this subject is that in the recent times, the aspect of financial education and understanding has become a contentious and significant one. Its importance has been realized largely because there is increasing intricacy of financial products and also the increasing accountability and liability of people with respect to their own financial well-being. It is imperative to note that knowledgeable, financially educated customers are more capable of making proper decisions for their households and as a result are better suited to enhance their economic and financial security and welfare (Hilgert and Hogarth, 2003). What is more, in accordance to behavioral economics, psychology plays a significant role in the financial and economic decisions made within the household. For instance, consumers with a great amount of money will spend less as compared to consumers with smaller amounts. The same…
The petit theft of the second degree charge will stand as well. Larceny in old common law was classified as compound or simple. Simple larceny was called grand larceny when the value of the stolen property was more than 12 pence, and petit (petty) larceny when the value was less. Compound larceny was the taking and carrying away of property from the person or house of the owner. In the U.S. today, the various criminal codes of the states generally define larceny and classify it as either grand larceny or petit larceny. Under these codes, property is stolen and larceny committed when, with definite intent to deprive oneself or a third person, one wrongfully takes, obtains, or withholds such property from an owner of it. In New York State, for example, grand larceny is classified as a felony. It is characterized as first-degree if the property is obtained by extortion…
To find out if you have ALS, your doctor will do a physical exam and will ask you about your symptoms and past health. You will also have tests that show how your muscles and nerves are working." (ebMD, 1) These tests may given the physician cause to observe the nerve cells where atrophy has occurred. Because ALS will generally prove debilitating to both upper and lower motor neurons, symptoms demonstrating a degeneration in both capacities will frequently be a tip-off that ALS is present.
Host/Intermediate host or Life
The individual who is host to this condition will have a limited life expectancy. ALS is a fatal disease which may run its course in a period of months or over a number of years. But as with the namesake of the condition in the U.S., Lou Gehrig, even those in peak physical condition may be struck by an aggressive advancement…
Aebischer, P. & Kato, a.C. (2007). Playing Defense Against Lou Gehrig's Disease. Scientific American.
Ray, S.S. & Lansbury, P.T. (2004). A Possible Therapeutic Target for Lou Gehrig's Disease. Proceedings of the National Academy of Sciences of the United States of America, 101(16), 5701-5702.
Reichenberg, E. (2008). Understanding ALS. ALS Hope Foundation.
Walling, a.D. (2006). Amyotrophic Lateral Sclerosis: Lou Gehrig's Disease. American Academy of Family Physicians.
Environmental Accounting DQ
Activity-based costing refers to costing methodologies identifying activities within organizations and assigning relevant costs to each activity against resources. The advisories are presented to all services and products based on the actual consumption of the items. The model assigns exclusive overhead costs to various direct costs in comparison with conventional costing. The ABC plan allows companies to have a sound estimate of cost elements for different products, services, and activities. The element helps in informing the company's decision for purposes of identifying and eliminating the services and products that are unprofitable while lowering prices for the overpriced service and product portfolio.
The application of random percentages in allocation of costs allows ABC to identify the cause and effect elements in objectively assigning costs. With the sequence of activities identified, the extensive costs for activities are attributed to various products to the scope in which…
Discussion #1 Diabetes (either type 1 or type 2) can cause many problems for the patient when the disease is uncontrolled. Please choose one of the problems associated with diabetes and describe what happens to the body to cause the problem. Examine what causes the problem in the patient with diabetes and create a teaching strategy for a patient who is at risk for the problem. Include the types of Insulin in your post, Lantis, Lispro, egular and Intermediate acting and illustrate how evidence-based practice can improve outcomes. Justify your answers and cite your references.
Type 1 diabetes is an autoimmune disease that destroys the insulin-producing beta cells in the pancreas such that it produces only a little or no insulin. Accounting for 5 to 10% of diabetes in the U.S., the disease occurs primarily in children and young adults. Prior to the discovery of insulin in 1921, everyone…
Drugs & Medications - Singulair Oral. WebMed. Retrieved http://www.webmd.com/drugs/mono-8277-MONTELUKAST+-+ORAL.aspx?drugid=6485&drugname=Singulair+Oral
Why Is This Medicine Prescribed? Med Line Plus. Retrieved http://www.nlm.nih.gov/medlineplus/druginfo/meds/a600014.html#side-effects [Type text]
SCM as a Method of Inventory Control
SCM and Inventory Control
This paper examines the use of supply chain management (SCM) as a tool for inventory control. SCM, which coordinates and integrates the activities of supply chain members, plays an increasingly important role in companies' reducing their costs and making better informed decisions. Companies benefit from SCM and inventory control by better meeting customer demands for product availability and pricing, and by competing more effectively and efficiently through more profitable operations.
Inventory is important to profitability. The faster a company turns its inventory, the greater the company's profitability. Inventory is a significant component of SCM success. Customers demand that their orders be completed on time and accurately, which requires that companies have the right inventory at the right price at the right time. Therein lies the challenge for SCM, being able to successfully manage inventory. These challenges apply to all…
Alade, J.A., Sharma, D.K., and Sharma, H.P. (2004). Role of supply chain management decisions in effective inventory control. Journal of Academy of Business and Economics., (4)1. Available at http://www.freepatentsonline.com/article/Journal-Academy-Business-Economics/126933663.html
Craig, T. (2002). Inventory -- Critical issue in supply chain management. LTD Management. Available at http://www.ltdmgmt.com/inventory1102.asp
Dooley, F. (2006). Logistics, inventory control, and supply chain management. Choices Magazine. Available at http://www.choicesmagazine.org/2005-4/supplychain/2005-4-14.htm
Handfield, R. (2011). Why do you need to know about supply chain management (SCM)? North Carolina State University. Available at http://scm.ncsu.edu/scm-articles/article/why-do-you-need-to-know-about-scm
Establishing an NP Led Wellness and Recovery Center for Deinstitutionalized Individuals
Historically, nursing, and medicine professions have been loath to utilize tools commonly linked with mercenary aspects of business, such as market research and decision analysis. In the contemporary health care setting, however, consumers hold numerous options for care providers. The division of the market or market segmentation into different subgroups allows the determination of target markets and the buildup of marketing policies specific to the needs and interests of the selected subgroups. Market analysis allows the identification of policies for nurse practitioners to enhance their practice in a way that centers on the interests and needs of the selected market. While scores of the nurse practitioner's dream of operating their own businesses, those that have set up their own practice understand that it requires a compelling passion for owning a business, and for the profession.
A nurse practitioner is…
In developed or developing markets, more competition will exist, decreasing demand for the company's specific product and also increasing the marketing struggle, as brand loyalties and simple recognition will be higher for companies already established in the market (Foley 2010). Beginning entry into such a market with simple exporting is advisable, as it has reduced costs and lower risks than other entry methods (provided that manufacturing in the country of entry is more costly than manufacture at existing plants) (Foley 2010). Where less competition exists, other methods of entry can be developed that confer the advantages of early entry more quickly, generally with greater upfront costs but more profit potential in the long-term, assuming the business and its marketing efforts are run properly and efficiently (Foley 2010). These markets, especially in the relatively saturated world that exists today, might have strong cultural resistances to direct investment attempts, making joint ventures…
Foley, J. (2010). "Foreign market entry modes." Accessed 13 June 2010. http://www.quickmba.com/strategy/global/marketentry/
Linkedin.com. (2010). "Jet Import." Accessed 13 June 2010. http://www.linkedin.com/companies/jet-import
Sharp, G. (2010). "Joint ventures." Accessed 13 June 2010. http://www.referenceforbusiness.com/encyclopedia/Int-Jun/Joint-Ventures.html
VBM (2010). "Product life cycle." Accessed 13 June 2010. http://www.valuebasedmanagement.net/methods_product_life_cycle.html
Public Law 90-65, dated August 19, 1967, authorized the Secretary to include extra capacity in the Tehama-Colusa Canal to enable it to provide future water service to areas that could be authorized as an extension of the CVP." (Chapter III, 1) The expectation accorded here would be the share of construction costs amongst those who would ultimately use the water source, meaning that this would become a publicly shared cost repaid through traditional avenues of taxation.
Such common costs allow for a greater flexibility of internal decision making, with an expansion into wider arenas. The shared responsibility of repayment allows for some expenditure in other areas of development as well as the expansion of investment into nature reclamation projects. In a similar regard though, decision-making is actually removed in some capacities from the jurisdiction of CVP's accounting department, with the legislative demands of State and local authorities imposing certain use…
Direct mailers will first go to the 535 green businesses on a monthly basis and will be expanded from this number as needed to continue to provide the average 15 event total to meet the strategic goals.
Type: All types of businesses, with 10 or more employees will be targeted as potential customers to this service with the first emphasis being on businesses who have strategic planning around green/sustainable business practices.
Value Drivers: Intentions of practicing sustainable standards in business, seeking mid range catering for meetings and events, seeking alternative to cheaper/less healthy alternative catering offerings, seeking to try something new with a greater level of service and sustainable business practices, a desire to support other local businesses with a similar goal, a desire to improve business climate with only limited resources, a desire to offer vegetarian fare to those who choose it, a desire to offer healthier alternatives to…
Arthur, D. (2001). The Employee Recruitment and Retention Handbook. New York: AMACOM.
Furniss, C. (2006, October). How Green Is Your Business. Geographical, 78, 45+.
Halweil, B. (2003, May/June). The Argument for Local Food: At an Unimposing Diner in Vermont, a Revolution Is Taking Place. World Watch, 16, 20.
Henderson, E. (1998, July/August). Rebuilding Local Food Systems from the Grassroots Up. Monthly Review, 50, 112.
A lower price enables an airline to remain well above the competition.
Economies of scale and scope are vital to the performance of an organization no matter the industry the organization is involved in. An organization can only remain competitive if driven to achieve economies of scale (Bronson & Morgan, 1998). Tactics an organization may adopt to achieve economies of scale and scope will include optimal market coverage, increasing sizes, superior "internal growth" and raised capital (Bronson & Morgan, 1998). Another important consideration for organizations include efficiency. One might define efficiency as "the ratio of inputs to outputs" (Bronson & Morgan, 1998).
Efficiency of an organization may be measured in various ways including by observation through accounting (Bronson & Morgan, 1998). An organization particularly a franchised business location will continually measure efficiency to ensure they are minimizing costs and saving time to help facilitate economies of scale and scope.
Acumen Professional Intelligence Ltd. (2005). "Business Environment - British Airways." Acumen Enterprise, 31, October 2005:
British Airways, (2005). "Global Warming and Aviation." 31, Oct 2005:
the Allied health care staffing agency is a staffing agency that focuses on the niche of the nursing jobs within the healthcare industry in Chicago
The Allied healthcare staffing agency works to recruit registered nurses belonging to all medical Specialties, Practical Nurses that are licensed also called LPNs, Nursing Assistants that are certified also called CNAs and Specialists from the allied health sciences. These professionals would be hired both from the area of the metro city as well as the suburbs and placed within the hospitals, the neighborhood medical centers, Adult care facilities, clinics, and rehabilitation centers.
The mission of the Allied Healthcare Staffing Agency is to provide the best opportunities of employment both to its collaborators which are the local healthcare organizations as well as serving the entire nursing community to provide amply amount of job opportunities to choose from in a time when the turnover of…
Bureau, U.C. (2000). Census 2000 Demographic Profile Highlights:. chicago illinois, fact sheet .
commerce, U. d. (2010). bear facts, state illinois. bureau of economic analysis .
directory, a. h. (2010). free stats & national stats. Retrieved september 7, 2011, from american hospital directory: www.ahd.com
Lindberg, R.C. (1991). To Serve and Collect: Chicago Politics and Police Corruption from the Lager Beer Riot to the Summerdale Scandal. chicago: praeger publications.
ole-based EP systems are critical for the siloed, highly inefficient architectures of legacy EP systems to be made more relevant, contribute greater financial performance, and lead to higher levels of overall customer satisfaction.
c. Purpose of the study
The purpose the study is evaluate how enterprises who adopt role-based EP system implementations are able to attain higher levels of financial and operations-based performance vs. those that rely on silo-based, more functionally defined EP structures. ole-based EP systems have been proven to lead to greater order accuracy, velocity and customer satisfaction as a result. The ability to gain greater visibility throughout supply chains, better manage pricing, discounts, implement and maintain contract management systems, and also deliver consistently high customer service have all been attributed to role-based EP systems. Conversely siloed EP systems that are managed strictly to functional areas have been shown to severely limit the ability of enterprises to be…
Aberdeen Research (2005) -- New Product Development: Profiting from Innovation. Aberdeen Research. Boston, MA. December 2005
Abrams and Andrews 2005, Management Update: Client Issues for Service-Oriented Business Applications, 2005. Gartner Group. 20 July 2005.
Aimi, G. (2005).- AMR Research (2005, October 25). Retailers Save Money by Controlling in-Bound Logistics. (Alert). Boston, MA
Akkermans, H., & van Helden, K. 2002. Vicious and virtuous cycles in ERP
We make reference to your letter dated September 1st, 2004 by which you requested our opinion regarding issues related to decentralization, autonomy and transfer pricing policies and their influence on Wickam's current choice of business opportunities.
We intend to present to you the theoretical foundations on which we have based our opinion i.e. transfer pricing policies (definition, functions, issues, methods) and the actual solution we deem as fit for your company. We believe that a slight change of policy should bring more profit as a result of increased convergence, or synergy, between the companies of the Wickam group.
Large organizations are often a conglomerate of two or more smaller firms. These firms have each an entire system of operation parameters on which their daily existence is based. Central management units cannot keep track and control all these parameters for each of the subunits. Therefore,…
Gavious A., (2004) Tranfer Pricing http://www.bgu.ac.il/~ariehg/tpintro.htm
al.); (Rahman, 136- 138) (Dasgupta)
From the segmentation analysis and mobile content revenues forecast, the need for launching the low-cost and ultra-low cost mobile cellular phone business in India based on value-added services that can be incrementally added to consumers' accounts is preferable to concentrating only on price alone. Creating the unique value proposition for the service based on mobile content also is attractive to potential partners who are necessary for the nationwide success of the company across India's broad geographic regions. This concentration on value-added services is also critical when the competitors to the proposed company are also taken into account. The following section provides insights into the competitive landscape in India for cellular and telecommunications.
Competitive Landscape and Analysis
The following is an analysis of the competitive landscape of providers that the proposed company will need to partner with in some cases, and compete with in others. Clearly…
AMR Research Study. Research Alert on Cellular Phone Costing and Forecast Alert. August 2005. Boston, MA. ABI/INFORM Trade & Industry. ProQuest.
Mike Clendenin. "Tale of two cell phone markets: INDIA and CHINA. " Electronic Engineering Times 4 Jun 2007: 33-34. ABI/INFORM Trade & Industry. ProQuest.
Nibedita Das. "Technology, efficiency and sustainability of competition in the Indian telecommunications sector. " Information Economics and Policy 12.2 (2000): 133-154. ABI/INFORM Global. ProQuest. 6 May. 2008
Anjan Dasgupta. Competition Policy in Telecommunications - a Case Study of India. 2005. ABI/INFORM Global. ProQuest. 8 May. 2008
Polish Companies Reacted to Ethical Issues and Changes in usiness Standards Since the Fall of Communism in 1989?
Poland's Economy Pre-Communism's Fall
Poland's Natural Resources
Minerals and Fuels
The Polish Economy Under Communism
The Centrally-Planned Economy
Establishing the Planning Formula
Retrenchment and Adjustment in the 1960s
Reliance on Technology in the 1970s
Reform Failure in the 1980s
Poland's Economy After the Fall of Communism
Poland After the Fall of Communism
Fall of Communism
Marketization and Stabilization
Required Short-Term Changes
Section 2.3.2. The Shock Strategy
Section 2.3.3. Initial Results
Section 2.3.4. Long-Term Requirements
Section 2.4. Macroeconomic Indicators for 1990-91
Section 2.4.1. Price Increases
Section 2.4.2. Impact on Productivity and Wages
Section 2.4.3. Statistical Distortions
Section 2.4.4. Agricultural Imbalances
Section 2.4.5. Causes of Decline
Section 2.5.The Polish Post-Communism Privatization Process
Section 2.6. Structure of Poland's Economy: Post-Communism
Section 2.6.1. Fuels and Energy
Bowie E. (1999) Business Ethics a Kantian Perspective Oxford: Blackwell
Ciszewska B. (1998) Unethical behaviour Warszawa: Rzeczpospolita
Cryssides G.D.; Kaler J.H. (1999) Introduction to the ethics of business. Warszawa: PWN
Davies W.F. (1997) Current issues in business ethics London: Routledge
Within this section of Chapter One, a historical perspective of NHS will be provided. This discussion will identify problem areas that have emerged in relation to NHS with an attempt made to address the manner in which such problems have historically influenced reform efforts.
With the passage and associated provisions of the NHS Act of 1946, NHS was implemented in the UK in 1948. The NHS Act of 1946 served as the means by which a pattern of health service finance and provision was established in the UK following World War II (Baggot, 1998). According to Baggot, on the basis of the Act, the principle of collective responsibility by the state for the establishment of a comprehensive health service system was introduced, allowing for the planned use of services by the entire population at no cost. It was also intended that equality of access to services would be…
Baggott, R. (1998). Health and Health Care in Britain. London, Macmillan,
Barlow, M. (1998). The Fight of My Life. Toronto: Harper Collins
BMA Central Consultants and Specialists Committee (1990). Guidance on Clinical
Directorates London: BMA.
That is the beauty of the successful and rising platform established through successful investments; it all becomes quite circular. Then, by reinvesting and refinancing earnings, everything becomes stronger. Just as easily, however, this corporation could have been buried.
1. What is a franchising arrangement? And how is this reflective of business expansion? Moreover, how does this support business growth? From HighBeam Business, these key-terms set the stage from here on out:
MLA: Pondent, Corr S. "About eacquired Franchise ights" (29 December 2010). Highbeam Business: Money. eHow. Demand Media, Inc. Web. 18 March 2011.
About eacquired Franchise ights
A franchising arrangement is a way to expand a company's business without investing a lot of additional money. The franchisee gets the use of an existing business model, or franchise rights, as well as business support, and pays the franchisor a franchise fee in return.
The franchisor could decide to buyback…
HighBeam Business: Issues in Accounting Education: The hole in the doughnut: accounting for acquired intangibles at Krispy Kreme. Web. 16 March 2011.
Citation: Bollinger, Michael a. CMA, CFM, CPA, CIA, CGFM, CDFM. "Fair value, Accounting procedures." Publication title: Strategic Finance. Montvale: Mar 2011. Vol. 92, Iss. 9; pg. 25, 1 pages 4K9S4PXGS8 at CALIFORNIA STATE UNIVERSITY - SACRAMENTO MAIN ACCOUNT via ProQuest, an information service of ProQuest LLC.
5. Auditor impairment analysis on book value of reacquired franchise rights for Arizona acquisitions. The four present values should allow you to reach a conclusion about the acceptability of the client's impairment analysis. Up to this point you are performing a conventional analysis of accounting estimates as per CAS 540. Become thoroughly acquainted with this CAS and refer to it in your report. Call this conventional analysis, and its conclusion, Part I of your report. It is worth 5 marks. The solution posted in BB for class 7 to the class discussion a&B company case, and the Hilton and O'Brien article in class 6 link may help in doing this part of the assignment.
You can use any accounting standards you prefer to support your conclusions, the U.S. ones mentioned in the case, or comparable CICA Handbook sections, or international standards, but be specific about which ones you are using so that the marker can follow your analysis and give you full credit.
All of these factos then contibute to the complexity of hiing senio intenational positions, and undescoe the HR issues that ae going to cause difficulties in the hiing pocess.
De Bees' ecuiting pocess is going to have to focus on those pofessionals in citical skill gap positions that ae accustomed to being in an industy that has complex ethical tade-offs that need to be made, yet has the necessay initiative level to attack manual pocesses that need to be updated to me maket-competitive instead of catel-sustaining. This becomes moe concete when the consideations ae taken into account of hiing a new geneal manage fo one of the company's many diamond fields in Afica. Anyone fom a manufactuing backgound will find the pocesses in these diamond fields achaic and nealy impossible to apply advanced Six Sigma planning techniques to, much less measue in any meaningful way. Thee ae also no eal…
references. This is a critical measurement for De Beers to produce the right demand at the right price for each specific geographic market.
Brand Studies -as De Beers gets completely immersed in a market-driven business model this is going to be critical for them to concentrate on over time. Just as measuring the Return on Marketing Investments is critical; this measure tells De beers Marketing how effective their branding campaigns are being.
Fair Trade Compliance & Audit Ratings - it is essential for De Beers to focus on providing audited statements of the extent to which they adhere to Fair Trade Compliance and Ethics guidelines that need to be created through the Chief Governance Officer, a position the company needs to create to ensure compliance to these critical standards. The company cannot afford to operate in an ethical vacuum as its approaches to mining, exploration and treatment of workers is now transparent to the world via the Internet.
Financial Analysis of Synthetic Diamonds - a relatively new business for De Beers, this area has financial statements defining all key financial ratios in addition to market forecasts by country and also by distribution channel.
Retail Channel Forecast by Product and by Channel - De Beers also is monitoring retail channel forecasts by type of diamond and by channel within each of the four countries they are operating in. In addition, inventory velocities from these reports provide De Beers supply chain and procurement departments with the necessary visibility to anticipate demand fro each retail channel in each country and align manufacturing availability to each market's needs.
International Networking and the Outcomes of Global Networking
The purpose of the research proposed is to examine international business economics and specifically the impact that global networking has had upon organizations and corporations that are global providers of products and/or services. Research questions in this proposed study include those which ask as the questions of: (1) What is the impact of global networking on international business economics both in the U.S. And in developing countries throughout the world? And (2) Does affiliation drive business growth and profit for international organizations?
International Networking and the Outcomes of Global Networking
According to the work of Contractor and Lorange (2002) entitled "Cooperative Strategies in International usiness: Joint Ventures and Technology Partnerships etween Firms" there is increasingly acknowledgement that alternative forms of international business operations involving "negotiated arrangements between two or more firms." (Contractor and Lorange, 2002) This model involves the collaboration and cooperation…
Changes in Global Organization (nd) World Bank report. Retrieved from: http://siteresources.worldbank.org/INTGEP/Resources/335315-1257200391829/gep2003chap2.pdf
Contractor, FJ and Lorange, P (2002) Cooperative Strategies in International business: Joint Ventures and Technology Partnerships between firms. International business and management series. Vol. 2 Cooperative Strategies and Alliances in International business. Rutgers University. Graduate School of Management, Wharton School. Emerald Group Publishing 2002. Retrieved from: http://books.google.com/books?id=BwfRrH5jEKgC&dq=International+Business+Economics&lr=&source=gbs_navlinks_s
Heinsz, WJ (nd) The Institutional Environment for International business. The Wharton school, University of Pennsylvania. Philadelphia, PA. Retrieved from: http://www-management.wharton.upenn.edu/henisz/papers/wiib.pdf
Mataloni, Raymond J., and Daniel R. Yorgason (2002) Operations of U.S. Multinational Companies: Preliminary Results from the 1999 Benchmark Survey." Survey of Current Business. Washington, D.C.: U.S. Department of Commerce. March.
Duty and public notice in the UK, PLC
The audited financial statement prepared by Bumble & Co, on behalf of Horizon PLC 'made public' the performance of the corporation: reporting earnings of £10 million. Where published, shareholders and other stakeholders may 'assume' official and final writing according to the Statute of Frauds, which stipulates that public notice of the company's profit and loss constitutes reliability to the shareholders and other stakeholders, and assumes that those parties are in agreement to those activities. Analysis of Horizon, Plc v. Bumble & Co. will be subject to decision based on UK laws on Misrepresentation and unfair commercial practices under the Unfair Commercial Practices Directive 2005/29/EC ("UCPD") which came into force 26 May 2008. The 2008 law on misrepresentation is preceded by the UK Misrepresentation Act of 1967 (OPSI, 1991).
Preface to the discussion is what rule elements are not at play…
Beale, H., Fauvarque-Cosson, B. And Rutgers, J. et al., 2010. Contract Law (Ius Commune Casebooks for the Common Law of Europe). Oxford: Hart Publishing.
Gullifer, L. And Payne, J., 2010. Intermediated Securities: Legal Problems and Practical Issues. Oxford: Hart Publishing.
Misrepresentation Act of 1967, 1991. UK Office of Public Sector Information. Available At: http://www.statutelaw.gov.uk/content.aspx?&parentActiveTextDocId=1185735&ActiveTextDocId=1185735
Misrepresentation and unfair commercial practices, 2008. Unfair Commercial Practices Directive 2005/29/EC ("UCPD"): The Consumer Protection from Unfair Trading Regulations. Scottish Law Commission. Available at: http://www.scotlawcom.gov.uk/law-reform-projects/joint-projects/misrepresentation-and-unfair-commercial-practices/
Leadership & Management, Health Care
Leadership & Management in Health Care
President Clinton's Secretary of Health and Human Services, Donna Shalala, used to tell a story about her mother, who was 86 at the time but still a full-time attorney representing several clients who lived in nursing homes. She would tell Shalala, "Donna, I don't care whether they are good nursing homes or bad nursing homes, you have to watch them like a hawk" (Cited in White House, 1998, quoted by Hovey 2000, 43). Clinton's presidency was very aware of health care issues, even if it was unable to solve them. Shalala's remarks were delivered at a press conference regarding nursing home regulation; arguably, under the current administration, issues of health care for the aged have gotten more problematical rather than less.
Despite relatively little action regarding health care for the aged by the federal government, there is little…
Fox-Grage, W., & Shaw, T. (2000, April). The crisis ahead in long-term care. State Legislatures, 26, 30. Retrieved June 30, 2004, from Questia database, http://www.questia.com .
Froeschle, M.L., & Donahue, P.M. (1998). Academic health care: Leadership in time of change. Journal of Leadership Studies, 5(4), 60. Retrieved June 30, 2004, from Questia database,
1. As the consultant, create an argument that you will present to the CEO that suggests accounting and financial management knowledge and skills will be essential to the company’s success and stability over the next five (5) years. Provide support for your argument.
As a consultant to the Chief Executive Officer (CEO) of Durango Manufacturing Company, I have established that the firm has a weakened pecking order in terms of accounting and financial structure, lack of proper segregation of duties, lack of properly delineated responsibilities, lack of highly trained and proficient medium level and high level managers. Accounting and financial management knowledge and proficiencies will be pivotal to the success and stability of the corporation over the next five years.
The first individual within the structure is the accounting manager or controller. This position usually deals with responsibilities for all activities associated with accounting. These duties more often than not…
Education Standards Addressed
This training will prepare students to become Microsoft Office certified.
To learn Microsoft Office (Word, Excel, PowerPoint and Access) at a level proficient enough to become certified.
The instructor will start the students off on the first day with an introductory computer course to familiarize them with the hardware and software. This will be on the first day of training and students will be allowed practice time.
Students will learn to navigate the internet and perform basic searches. The will also be given a subject by the instructor and told to find information on the subject. This will help with research skills.
This training program prepares students to perform clerical duties in an office support position. Emphasis is on using word processing, spreadsheets, presentation software, and databases.
The classes will be instructor led as well as online training. The training will…
AmeriCorps. (n.d.). Retrieved October 20, 2010, from http://www.americorps.gov/
Business Volunteers Unlimited - businessvolunteersunlimited.com. (n.d.). Retrieved November 01, 2010, from http://www.businessvolunteers.org/
Lutheran Refugee Services. (n.d.). Lutheran Family Services of Nebraska. Retrieved November 01, 2010, from http://www.lfsneb.org/community/refugee.asp
Service Learning. (n.d.). International Rescue Committee | the International Rescue Committee goes to crisis zones to rescue and rebuild. We lead refugees from harm to home.
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).
In developing countries, consumers are more affected for two reasons. One is that consumers are more likely to buy raw ingredients. ithout manufacturing entities to absorb some of the commodity price increases, consumers are left to absorb almost all of the increase (Ibid.). As a result, food prices have increased more in the developing world than in the developed world. Additionally, consumers in these countries already expend a significantly higher percentage of their income on food than do consumers in estern nations. Thus, demand for food in the developing world is price elastic and consumers suffer because they are unable to meet their food needs.
In the developed world, increased food prices suppress demand in other sectors of the economy, which can cause minor shocks in employment and investment in some businesses and industries. In the developing world, food price shocks can result in starvation and civil unrest. The recent…
Lapidos, Juliet. (2008) "Why are Global Food Prices Soaring?" Slate. Retrieved December 4, 2008 at http://www.slate.com/id/2187882/
Wiewel, Wim & Persky, Joseph. (2002) Suburban Sprawl M.E. Sharpe, Armonk NY, 2002.
Barnier, Michael. (2008) "Europe is Key to Solving Food Crisis" Tehran Times. Retrieved December 4, 2008 at http://www.tehrantimes.com/index_View.asp?code=184060
Clayton, Mark. (2008) "As Global Food Costs Rise, are Biofuels to Blame?" Christian Science Monitor. Retrieved December 4, 2008 at http://www.csmonitor.com/2008/0128/p03s03-usec.html
In addition, the views presented by sociologists concerning idealistic tradition is based on the significance of the concerned group that is sort to motivate, influence to belief and the subject of interest. In this regard, sociologists will not disassociate from the scientific data but will involve the subject of interest to attempt to understand the environment in its own context, showing how sociologists have subjective explanations and not objective ones (Adams et al. 267).
ith regard to the above, there exists queries on whether the sociological theory is a micro or a macro understood occurrence. Apart from the philosophical aspects of knowledge, the micro and macro aspects of sociological theory are highly debated in there associations. It inquires on how these sociological theories on character, reactions, and interpersonal procedures can associate with other social influences. Just like in sciences where there exists micro-macro differences which even with the advanced technology…
Adams, Bert, et al. Sociological theory. Thousand Oaks, CA: Pine Forge Press. 2001. Print.
Calhoun, Craig, et al. Contemporary sociological theory. Hoboken, NJ: Wiley-Blackwell, 2007.
Dunaway, Wilma. Emerging Issues in the 21st Century World-system: New theoretical directions for the 21st century world-system. Westport, Connecticut: Greenwood
0 tool has little to do with its overall effectiveness in getting attaining learning goals and objectives for example. Controlling for the informality or formality of Web 2.0 tools use is required, as many instructors are relying on the conversational and broadcast functionality of social networks as a substitute for e-mail. Still, the informal aspects of social networking applications including Web 2.0 tools and their anticipated benefits as a learning tool must be indexed or evaluated from their actual effectiveness in assisting learned to gain mastery of subjects. Creating this link between Web 2.0 tool effectiveness and their relative perception of value with respondents to this study will require a research design that can isolate attitudinal and effectiveness measures while not introducing sampling bias or error.
Fifth, the risks that Web 2.0 tools might create for formal learning in educational institutions also faces the same dilemma from a methodology standpoint…
Ayala, G, and Yano, Y (1998). A collaborative learning environment based on intelligent agents. Expert Systems with Applications, 14, 129-137.
Bill Ashraf. (2009). Teaching the Google-eyed YouTube generation. Education & Training, 51(5/6), 343-352.
Barros, B., and Verdejo, M.F. (2000). Analysing student interaction processes in order to improve collaboration. The DEGREE approach. International Journal of Artificial Intelligence in Education, 11, 221-241.
Bereiter, C. (2002). Education and mind in the knowledge age. Hillsdale, NJ: Erlbaum.
The former might be, 'What specific...' [while] Less structure might be exemplified by: "Please respond to the following in your own words: I....'" (Dereshiwsky, 1999) in addition:
adding some open-ended items such as these to a more traditionally scaled quantifiable survey, such as one with Likert-scaled attitudinal items, and/or "check/off" questions on demographic background variables, is a good way to make the survey "multimethod" in nature. This is because you'd be using that "single" data collection vehicle (survey instrument) to collect your data (responses) in more than one form: quantitative and qualitative! You could ask the same general questions in both forms and then compare the two alternative forms of responses to see if they 'converged,' or agreed, regarding the phenomenon that you are trying to measure via the survey (e.g., attitudes towards school climate). If they do, you can have greater assurance that "there's something real being captured/measured" regarding…
Medicare and Medicaid Services (CMS), previously the Health Care Financing Administration (HCFA), that by the time 2011, health care expenditure will arrive at $2.8 trillion, as well as it will bill for 17% of the Gross Domestic Product. As a result, it is no revelation that white-collar offenders observe health care deception as a rewarding effort. Certainly, the General Accounting Office ("GAO") quotes that such deception accounts for up to 10% of entire health care expense (3).
As health care deception outlays taxpayers almost $100 billion a year, federal, as well as state agencies have given health care fraud tribunal a key center of attention. All through her term, Attorney General Janet Reno made impeaching health care fraud a top precedence at the Department of Justice ("DOJ"), subsequent only to brutal offenses (3).
The government focuses its pains to perceive, as well as take legal action against health care fraud…
(1) Adelaide Few & Jay Trezevant, Fighting the Battle Against Health Care Fraud & Federal Enforcement Actions, 72 FLA. B.J. 34, 34-6 (1998)
(2) Alice A. Love, Leniency Offered Health Care Providers that Admit Federal Fraud, S.D. Union Trib., Oct. 22, 1998
(3) Andy Bunds, The results of the Health Insurance Regulations on Health Care Fraud and Abuse, 72 Mont L. Rev. 63, 72 (2001)
(4) Brian A. Kaset, Sailing Without Safe Harbors: Physician Recruitment and the Law of Fraud and Abuse, 9 Healths Span. 9, 9 (1992)
The unemployment rate is supposed to stay stable and be estimated as 5,2% in 2005, 5,1% in 2006 and stay the same in 2007, thus signaling that there will be no improvement in the employment situation in the country. As for the interest rate, the return on Treasure Bills with ten years to maturity is forecasted to be at the level of 4,7% in 2005, 5,3% in 2006 and 5,6% in 2007, thus to be growing. The housing starting is projected not to grow by the Mortgage Bakers' Association, and is forecasted at 1,958 millions units in 2005, 1,758 in 2006 and 1,730 in 2007. This forecast may be biased because of the wish to signal the tightening supply in the property market to the consumers and thus stimulate the demand for property which will lead to the increases in the real estate prices. This will give opportunity to the…
Economic and Financial Development in 2004 and Early 2005, the Federal Reserve Board, available at http://www.federalreserve.gov/boarddocs/hh/2005/february/ReportSection2.htm
Economic Report of the President, (2005), at http://a257.g.akamaitech.net/7/257/2422/17feb20051700/www.gpoaccess.gov/eop/2005/2005_erp.pdf
Nuttin, R. (April, 21, 2005). U.S. jobless claims plunge to 296,000. Marketwatch. At http://www.marketwatch.com/news/story.asp?guid=%7B0CCF58D9%2D9E2D%2D4C17%2DAF6E%2D076B3BF0BC2C%7D&siteid=mktw
Economic Forecast and Calendar, Marketwatch, at http://www.marketwatch.com/news/economy/economic_calendar.asp?cbsReferrer=
This also implies inadequacies in fiscal sustainability, which influences investments in private sectors.
The second channel happens through the level, composition and quality involved within the public investment, which shows the level at which the public investment replaces the private investments (Schmidt- Hebbel, Serven, & Solimano, 1996).
The final channel regards the level of taxation on the corporate earnings and the rules applicable in depreciations.
There have been arguments that fiscal policy and public expenditure reduces the private investments in two different manners. These include increasing the interest rates or lowering the private funds involved in financing the investments.
According to the neoclassical theory, the interest rate is also an imperative variable in finding the level of investment. Consequently, it results into a negative effect because it upsurges the interest payable in investments. Concurrently, McKinnon and Shaw, contends that this is likely to cause a positive relationship between the investment…
Shrestha, M.B. (2005), "ARDL Modelling Aproach to Cointegration Test," Proceedings of the 46th Annual Conference of New Zealand Association of Economists, Paper
No. 13, Wellington, July 2005.
Keynes, J.M. (1936). General Theory on Employment, Interest and Money., London,
Food Served in Public Schools
he school nutrition environment, consisting of school meals and competitive meals, has actually properly gotten terrific attention due to the fact that kids eat, usually, one-third of their everyday calorie consumption at school (Briefel et al., 2009).
Improving the dietary consumption of our country's kids is of crucial value given that one-third of school-age kids are obese or overweight (Ogden et al., 2010).
Paper's Scope and significant areas:.
his research will clarify Kid Nutrition Reauthorization from FRAC. he research addresses school meal quality and gain access to (Hartline-Grafton, 2010). Moreover, the present research concentrates on competitive meals, which are extensively readily available in schools, mostly exempt from federal nutrition criteria, and have an unfavourable influence on the wellness and health of all pupils, particularly pupils from low-income households.
he semi-structured type of interview is utilized in the research in addition to the standardized…
Terry-McElrath, Y.M., O'Malley, P.M., Delva, J., & Johnston, L.D. (2009). The school food environment and student body mass index and food consumption: 2004 to 2007 national data. Journal of Adolescent Health, 45(3 Supplement), S45-S56.
U.S. Department of Agriculture, Food and Nutrition Service; U.S. Department of Health and Human Services, Centers for Disease Control and Prevention; and U.S. Department of Education. (2005). Making It Happen! School Nutrition Success Stories. FNS-374. Available at: http://www.fns.usda.gov/TN/Resources/makingithappen.html . Accessed April 20, 2013.
Wharton, C.M., Long, M., & Schwartz, M.B. (2008). Changing nutrition standards in schools: the emerging impact on school revenue. Journal of School Health, 78(5), 245-251.
police management affect the way police officers use force?
The Force Continuum
Style of Leadership and Management
Proper Management of Police esources
Innovations in Excessive Force Training
Protection of its citizens is the fundamental mission of any government. And on the forefront of this mission are the law enforcement officers who are in fact the most visible arm that the government utilizes to protect the citizens and also to preserve public order ("Police Use of Excessive Force: A Case Study of Lethal (Deadly) Force," 2016).
And to achieve these missions, the police are given authorities that are unique in civil governments as well as granted by the society - authority to control the behaviors of the citizens with the ultimate aim of protecting them from harm. Hence in a manner that is most direct, the behavior of the members of the society are controlled and managed by the police personnel…
Atherley, L., & Hickman, M. (2014). Controlling Use of Force: Identifying Police Use of Excessive Force through Analysis of Administrative Records. Policing, 8(2), 123-134. http://dx.doi.org/10.1093/police/pau003
Banker, R., Chang, H., & Pizzini, M. (2004). The Balanced Scorecard: Judgmental Effects of Performance Measures Linked to Strategy. The Accounting Review, 79(1), 1-23. http://dx.doi.org/10.2308/accr.2004.79.1.1
Bass, B., & Avolio, B. (1994). Improving organizational effectiveness through transformational leadership. Thousand Oaks, CA [etc.]: Sage Publications.
Belasen, A., Eisenberg, B., & Huppertz, J. Mastering leadership.
This is particularly the case in sub-Saharan Africa where clinicians have often come to rely on signs and symptoms alone to make diagnoses." (Nicoll, Walraven, Kigadye, Klokke, 1995)
The laboratory environment is critical to administering testing to determine population rates of HIV / AIDS throughout nations and perhaps continents where the lacking of resources facilitates a substandard environment for care. In the case of the African nation of Mozambique, which perhaps can be understood as a case indicative of the environmental assessment one would find throughout Africa and therefore, can be labelled to be a median statistical nation. A nation representing the median would indicate that half of the population nations that are categorized as resourced deficient, half would be above Mozambique in terms of resource allocation and half would fall below.
esearch into the quality of HIV / AIDS case-detection and case-reporting system in Mozambique was conducted by (Chilundo,…
Chappuis, F., Loutan, L., Simarro, P., Lejon, V., and Buscher, P. Options for Field Diagnosis of Human African Trypanosomiasis. Clinical Microbiology Reviews, January 2005, p. 133-146, Vol. 18, No.1
Chilundo, B., Sundeep S., Sundby J. The Quality of HIV / AIDS case-detection and case reporting systems in Mozambique. African Journal of AIDS Research 2004, 145-155. Copyright NISC Pty Ltd.
Clark. Blood Safety PPT. CDC, WHO
Loefler, I. Surgical wound infection in the Third World: the African experience. Journal of Medical Microbiology. Volume 47, 471-473. 1998. The Pathological Society of Great Britain and Ireland
ABC NETWOK DESIGN
A Comprehensive Proposal and Design for ABC Inc. Network equirements
Network Proposal Overview
Network Configuration Management Plan
In order to meet the needs of the customers, ABC Inc. must insure that productivity is not hindered by the growth of the company. The employees at ABC Inc. must have a robust network so that customer service is not jeopardized. The accounting firm has grown from five to fifty employees with the acquisition of a large account. Currently, each employee has their own standalone computer which contains Windows 7, Office 2010 and QuickBooks accounting software. The company does not have a network in place. Currently information is shared by copying data to a flash drive and each workstation has a stand-alone printer. The objective of this proposal is to provide a centralized solution for all of ABC's network needs.
Given the highly…
Amsel, E. (1988). Network security and access controls. Computers & Security, 7(1),
Bray, O., & Hess, M.M. (1995). Reengineering a configuration-management system.
IEEE Software, 12(1), 55-63.
political scenario illustrated that governments all over the globe are making their immigration rules more stringent because of the rise in terrorism; the implication of this phenomenon is a decrease in international traveling, which endangers continuance of a number of airlines, including Nigeria's Arik Air (Eze, 2010). Hofstede's power distance dimension denotes the degree to which unequal distribution of power is anticipated and accepted by the lower ranking members (in terms of authority), of organizations and institutions in the nation under consideration. UA's score on this dimension is relatively low (40). Power distance deals with members of a society not being on an equal footing with one another; the dimension conveys a particular culture's outlook towards power imbalances among countries, as well. Furthermore, the inequality that prevails in a given society is equally approved of by its leaders and followers. Nigeria demonstrates a high power distance score (80), signifying its…
Shih, S. C. (2010). Network Process Model for Group Choice of a Multinational Enterprises' Entry Mode. Contemporary Management Research, 6(3).
Stewart, M. R., & Maughn, R. D. (2011). International joint ventures, a practical approach. Davis Wright Tremaine LLP, Available at http://www. dwt. com/files/Publication/Article_Stewart.pdf
Venkateswaran, N. (2012). Chapter 8. Country evaluation and selection. International Business Management. New Age International. Daryaganj, IND. [Ebrary]
The two hypothetical systems working on an individual's brain during the experience of addiction are complementary within and between system changes. The first counteradaptation results in a decrease in the transmission of dopamine and serotonin release during withdrawal phases of the cycle (obinson & Berridge 2001). Effectively, dopamine and serotonin transmission is artificially increased beyond the normative range during drug use, then virtually stopped once the drug has left the body. This intensifies not only the "come down" feeling but also the preoccupation anxieties associated with substance abuse as well as the existing emotional, environmental, or social vulnerability which lead to the initial lapse. Sensitization is the component of addiction which compels an individual to continually seek greater quantities of the substance (obinson & Berridge 2001). Effectively once the brain has been exposed to a chemical which alters neural transmission, the body attempts to return to a homeostatic state.…
1. Nesse, R. (1994). An evolutionary perspective on substance abuse. Ethology and Sociobiology, 15, 339- 348.
2. Robinson, T, & Berridge, K. (2001). Mechanisms of action of addictive stimuli incentive- sensitization and addiction. Addiction, 96, 103- 114.
3. Koob, G., & Le Moal, M. (1997). Drug abuse: Hedonic homeostatic dysregulation. Science, 278, 52- 58.
4. Brown, J.M., & Miller, W.R. (1993). Impact of motivational interviewing on participation and outcome in residential alcoholism treatment. Psychology of Addictive Behaviors,7, 211-218.
point out that between 2004 and 2009, Congress approved performance-based pay scales for the Department of Homeland Security and the Department of Defense. (Perry, 2009) This shift came after Congress had previously abandoned such systems that operated from 1984 to 1991 as being ultimately ineffective. (Perry, 2009) as Perry goes on to point out, the link between pay incentive and the manifestation of desired behaviors is extremely convoluted. On the employee's side of the equation are considerations including employee age, sex, job satisfaction and pay expectations, and on the organization's side of the equation are factors including the fiscal health of the organization, how the performance review is undertaken, and organizational climate, among other factors. (Perry, 2009) Perry lists a number of conclusions indicating that, in the public sector at least, performance-based pay is not a reliable means of activating managerial goals:
"Performance-related pay often has failed to trigger expected…
Anderson, L.B. (2007). Professional Norms, Public Service Motivation, or/and Economic Incentives: What Motivates Public Employees? Presented at the European Group of Public Administration Annual Conference. Madrid, Spain: retrieved from http://www.google.com/url?sa=t&source=web&cd=1&ved=0CBMQFjAA&url=http%3A%2F%2Fwww.mit.ps.au.dk%2Fokinos%2FEGPA%2520BoghAndersen2007.pdf&rct=j&q=Andersen%2C%20Lotte%20B.%202007.%20Professional%20Norms%2C%20Public%20Service%20Motivation%2C%20or%2Fand%20Economic%20Incentives%3A&ei=-owLTfXrOcSclgfKt9CeDA&usg=AFQjCNFTW6JPAZ74NMUNYKYVe-7tN2FzKA&sig2=e9dUm5cKxLerc6NStqJWvw&cad=rja .
Artley, W. a. (2001). The Performance-Based Management Handbook; Vol. 2: Establishing an Integrated Performance Measurement System. Performance-Bsed Management Special Interest Group (PBM SIG), U.S. Dept. Of Energy. Oak Ridge Associated Universities.
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Bourne, M. (2008). The Balanced Scorecard. (S. Maccaulay, Interviewer) Learning Services Team, Cranefield School of Management.
However, recently, anesthesiologists have suggest a low to mid thoracic epidural combined with adequate general anesthesia. This anesthetic technique will allow for adequate inter-operative monitoring. After the operation, the anesthesiologist must continue to monitor the patient for either hypertension, hypotension and hypoglycemia. The presence of either of these conditions may alter the course of the medication given to the patient once the patient is removed from the anesthesia.
Neurofibroma can cause systemic problems within the various components of the Respiratory System. As has already been presented, Neurofibromas can cause partial blockages within upper parts of the trachea. However, Neurofibromas can also pose challenges or the anesthesiologist when dealing with nasal, sinus or maxilofacial cavities with Neurofibromas present within. One example of how devastatingly complex the Neurofibroma can become is seen when a benign neurofibroma can cause a superior vena cava compression. Such was the case of a 21-year-old…
Likewise, public policies ranging from immigration to the war on drugs and the de-institutionalization of persons with mental illness also have a substantial impact on local corrections (Stinchcomb and McCampbell, 2008).
The key to running a successful correctional institution is building an organization that is capable of good strategy execution. These types of facilities have a social responsibility not only to the prisoners that they house but also to the community in which they are located. They way in which they can do this is to make sure that the employees within the facility are prepared to deal with they things that are going to go on within the facility walls. The overall goal of a correctional facility is to rehabilitate inmates into socially responsible citizens that can be returned to society in order to be productive members.
The occurrence of doing jail time can be life changing for those…
Corporate Social Responsibility. (2010). Retrieved July 28, 2010, from As you Sow Web site;
Wang, Zhixin. (n.d.). Prison Enterprise Financial Management Innovation in the Context
of China's Prison System Reform. Retrieved July 28, 2010, from Web site:
Dow, Bayer and its other competitors (particularly Dow) in one specific area: chemicals. According to Strikwerda, "BASF has continually failed in lines outside of chemicals -- tape recorders, videocassetes, pharmaceuticals, and nuclear power. It succeeded only by re-focusing during the 1990s on its core business: chemicals, the construction of chemical plants, and chemical-based products such as plastics and fertilizers" (emphasis added) (1236).
Notwithstanding the potential positive outcomes that could be realized through the company's full range of business segments, it is clear that its chemicals segment will continue to drive the company's success in the future -- if the company's leadership can continue to focus on what the company does best and improve the company's image in Europe and North America. The economic potential of the chemicals industry in the near future is bright, as can be discerned from increasing trade figures between the European Union and the…
'BASF SE.' (2011). Yahoo! Finance. [online] available: http://biz.yahoo.com/ic/41/41755.html .
'BASF -- the Chemical.' (2011). Indeed. [online] available: http://www.indeed.com/cmp/Basf
Dando, Malcolm R Preventing Biological Warfare: The Failure of American Leadership. New York: Palgrave, 2002.