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Corporate Universities -Investigation of Their Development
Words: 16387 Length: 60 Pages Document Type: Term Paper Paper #: 62224137
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In summary, we recommend that the IESBA reconsiders the proposals in the Exposure Draft and provides more guidance on safeguards applicable to sole practitioners and small accounting firms to ensure that the benefits of the changes outweigh the costs to SMEs. Under a principle-based approach, there should be safeguards and practical relief for all practitioners rather than rules-based outright prohibitions. The rewrite of this Independence component of the Code is substantially rules-based rather than principles-based. In this regard, we also encourage the IESBA to prioritize the redrafting of the entire Code using a similar drafting convention to that used by the International Auditing and Assurance Standards Board in its Clarity project" (IESBA Exposure Draft of Sections 290 and 291 of the Code of Ethics on Independence - Proposed Additional equirements in relation to Internal Audit Services, elative Size of Fees and Contingent Fees 2007).

There will also be an all-time…


Kreitner, R., and Kinicki, a. (2004). "Organizational behavior," 6e; [Chap. 17]; [Chap. 18]. Accessed December 19, 2007, from MBA520, eResource, week 5, eBook Collection database.

McShane, and Von Glinow. (2005). "Organizational behavior" (3rd ed.). New York: McGraw-Hill.

); Muret, Don. (1999). "Former Disney VP stresses teamwork at cafe." Amusement Business, 111(49), 22. Accessed August 17, 2007, from EBSCOhost database.

Frazee, Bonnie. (2004). "Organizational Behavior and the Learning Process" Accessed December 19, 2007, at

Interview the Person's Name Position and Organization
Words: 819 Length: 3 Pages Document Type: Essay Paper #: 20677290
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The person's name, position and organization

Position: Vice President of Store Management (VPSM)

Organization: Macys

Why you chose this person to interview

This individual exhibits all the qualities I find admirable as a leader. Irrespective of the field or industry, leadership's skills are necessary to advance. In today's global environment, where competition abounds, leaders must be effective in driving results. David, as I have seen from both his words and subsequent actions, drives results within the retail environment. This environment is characterized with changing consumer sentiments, macroeconomic conditions, and overall business dynamics. David has proven in his extensive career, to overcome many of these pitfalls, while continually improving business results. As such, he is an ideal candidate to interview. For one, he possesses skills which are in high demand and sought after. Secondly, many of the skills and abilities he possesses are transferrable. In the event that I change…

Going to the Mall Galleria
Words: 1450 Length: 5 Pages Document Type: Term Paper Paper #: 57626023
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Architecture of Consumption

Most of us have probably never thought a great deal about the ways in which the typical shopping mall, such as the Galleria, is laid out. We all know that there are anchor stores that are at the psychological (although not geometric) "corners" of the mall, and that in between these anchors are smaller, more specialized stores, most of them selling clothes, make-up and jewelry, with the second most important category of merchandise being items that are sold for the purpose of entertainment, including books and CDs and other forms of recorded music. The third most important single category of stores/merchandise at a typical mall (and the Galleria is in no important way substantially atypical in terms of the ways in which architecture is designed to lead to an increased degree of both the desire to consume and the actual process of consumption itself) is that of…

Manufacturing Methods
Words: 992 Length: 3 Pages Document Type: Essay Paper #: 30638227
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Operations Management

Outline how a strategy of globalization will impact on a policy of pursuing economies of scale advantages

Globalization is now becoming a critical aspect in regards to business operations. Due primarily to technological advances, and economic development, a more interconnected world is becoming standard. As such companies that rely primarily on fixed assets will depend more heavily on economies of scale to reduce the unit cost of each unit produced. Due to globalization, it is not uncommon for fixed assets to be structured geographically in a multitude of countries. By having operations domiciled in various countries, companies can further their cost advantages through economies of scale. Global auto manufactures use this technique extensively in the production of their vehicles. Auto manufacturers rely heavily on fixed assets to produce and assemble vehicles. These assets irrespective of production will cost the company. As such Toyota has incentive to spread the…


1) Halkias, Maria (July 28, 2009). "Macy's tailors stores, including new Fairview location, to match local tastes." Dallas Morning News. Retrieved May 1, 2010

2) Jones, Andrew (2010) Globalization. Key Thinkers. Cambridge: Polity Press, John Wiley & Sons. ISBN 074564322

3) Silvestre, Joaquim (1987). "Economies and Diseconomies of Scale." The New Palgrave: A Dictionary of Economics 2. London: Macmillan. pp. 80 -- 84. ISBN 0-333-37235-2.

Waiting Lines
Words: 972 Length: 2 Pages Document Type: Research Paper Paper #: 78257208
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Waiting Lines

Macy's Inc. is one of the nation's largest and well-known department store chains. Started over 150 years ago, Macy's has continually generated excellent returns for its shareholders and employees. After, the global recession, Macy's has generated huge profits with same store sales increasing 5.3% year to date in 2011. In 2012 same store sales increased 4.6% in (Macy's Inc., 2012). Both 2013 and 2014 have also created large profits for the retailer. A primary component of this increases profitability is the overall shopping environment. Consumers now demand instant gratification and quick transactions. Therefore, lines, and there subsequent wait times are very important. Lines are very important as they can deter from the consumer experience, and the overall purchasing activity of the consumer. Retailers, must be cognizant of lines and congestion to help increase sales while also increasing the overall customer experience.

While observing a local Macys location, consumer…

Difficult Economic Timers Buying a House Is
Words: 1746 Length: 7 Pages Document Type: Essay Paper #: 5932656
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difficult economic timers, buying a house is a risky decision. Purchasing a home, particularly for the first time, has always been so, but uncertain financial periods -- the downturn followed by a possible upturn -- make it all the harder. Few prospective buyers are aware of the excruciating decisions that devolve around the purchase, nor are they aware of the economic minutiae involved. Investing background economic principles may make this somewhat easier and this is what this essay intends to do.

According to Nicolas Gregory Mankiw (2006), an American macroeconomist, ten fiscal decisions underlie economy as the base for decision-making. Following these principles can increase profitability, whilst reducing the risk of fiscal loss. The six pertinent principles include the following:

People face trade offs. 2. The cost of something is what you give up to get it, 3. ational people think at the margin, 4. People respond to incentives. 5.…


Fontinelle, A. (2010) Homebuyer tradeoffs: What will you have to sacrifice. Yahoo! 7 Finance. Accessed on 13 February 2011 from: 

Gonzalez Ribeiro, A. (2010). New Home Buyer Incentives Replace Government Tax Credit. MintLife. Accessed on 13 February 2011 from: 

Mankiw, G. (2006). Principles of Economics, 4th Edition. South-Western College Pub.

Surowiecki, J. (March 10, 2008) Home Economics. The New Yorker. Accessed on 13 February 2011 from:

Aaron Copland 1900-1990 Was an
Words: 2074 Length: 6 Pages Document Type: Research Paper Paper #: 60628676
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Besides other awards, he was given a special Congressional Gold Medal by the United States Congress in 1986-87. Copland left an endowment from his estate to a Fund for Composers, which gives $600,000/annum to promote new compositions and performances (Congressional Gold Medial eceipients; Trudeau; Pollack, 548; ockwell).

Musical Examples

Copland was an active composer of numerous genres from 1925 to the mid-1960s. His works expressed a new semblance of Americana so easily identifiable that even when performed by foreign orchestras there is a sense of the pioneer days, of American patriotism, and even retelling of American mythology. A few seminal examples of this are:

Fanfare for the Common Man was written in 1942 for the Cincinnati Symphony Orchestra and was inspired by a speech by Vice-President Henry Wallace called the era the "Centruy of the Common Man." The piece was part of a program supoprting the American entry into World…


"Congressional Gold Medial Receipients." 23 September 1986. .

Copland, a. Aaron Copland: Selected Writings: 1923-1972. Ed. R. Kostelanetz. New York: Routledge, 2004.

-- . "Day and Night: Aaron Copland." March 1975. .

-- . "Fanfare for the Common Man." June 2001. YouTube. .

Nordstrom Market Structure the Market Structure of
Words: 4054 Length: 12 Pages Document Type: Term Paper Paper #: 13105530
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Market Structure

The market structure of the retail industry is that of monopolistic competition. As its name suggests, monopolistic competition is an environment composed of a large number of firms each with a portion of the market. The firms in this type of market structure have similar products but they are differentiated in some way. Nordstrom's for example has private brands that only Nordstrom's can carry. These brands include Hotel Collection sheets, Martha Stewart cookware, Psycho Bunny for men, INC brand clothes for women, and much more. Even though these product offerings may be similar to competitors in regards to color or value proposition, they are differentiated by the fact they are only offered at Nordstrom's locations. Furthermore, there are many firms competing within the retail environment. For example, Nordstrom's must compete with JC Penny, Target, Wal-Mart, Dillard's, Sears, internet stores, and many other outlets. All of these competitors…

9) Thau, Barbara. "Macy's Doubles Down on Its 'Omnichannel' E-Commerce Future." 23 June 2011. Web. 24 Feb. 2012. .

10) Wahba, Phil. "Sears Closing More Stores as Holiday Sales Slide." Reuters. Thomson Reuters, 27 Dec. 2011. Web. 24 Feb. 2012. .

11) Kaplan, Stephen. "Capital Ideas - The Evolution of U.S. Corporate Governance." The University of Chicago Booth School of Business - Business School, Full-time, Part-time, Executive MBA Programs. Web. 13 Jan. 2012. .

CPA Interview I Interviewed John Perez Who
Words: 605 Length: 2 Pages Document Type: Essay Paper #: 91438400
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CPA Interview

I interviewed John Perez who is a recent graduate of Florida International University. John obtained his CPA designation shortly after graduation in 2009. He currently works for Macy's Inc., in Cincinnati, Ohio as a corporate accountant. He has been working in this capacity for the past 8 months and cites his CPA designation as a catalyst for obtaining his career with Macys.

How has having a CPA certification or consulting with a CPA helped you do your job?

Summary answer: John's job is predicated on trust. This is particularly true in the midst of the economic slowdown and the European debt crisis that has gripped world markets and businesses. John indicated in the interview that the economic uncertainty has many companies worried about the future economics of their respective industries. The CPA certification therefore provides trust within an uncertain world according to John. The certification is a sign…

JC Penney Introduction & Ron Johnson at
Words: 1345 Length: 4 Pages Document Type: Essay Paper #: 86610969
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JC Penney

Introduction & on Johnson

At this point it is hard to judge if JC Penney is a well-run company because it just got a new CEO but in recent years it definitely has not been well-run. The recently-fired CEO on Johnson made a few strategic moves to transition the company's store to the modern era (Heller, 2013). Among the moves made were to upgrade the clothing lines, eliminating the deep discounting and reducing the workforce, as well as technology upgrades (Ibid). The problem was that these moves alienated staff and customers, without bringing in any new ones. JC Penney went from $17.2 billion in income in the 2012 fiscal year to $12.95 in the 2013 fiscal year and it lost money both years (MSN Moneycentral, 2013). The decline in net income for 2013 was actually not as great as the decline in revenue would imply, indicating that must…


Chen, J. (2006). Martha Stewart dropped by JC Penney over Macy's disputes: Report. U.S. Weekly. Retrieved November 23, 2013 from 

Cheng, A. (2013). JC Penney sprints ahead in back-to-school traffic. MarketWatch. Retrieved November 23, 2013 from 

Crossan, M. & Apaydin, M. (2010). A multi-dimensional framework of organizational innovation: A systematic review of the literature. Journal of Management Studies. Vol. 47 (6) 1154-1191.

Fleck, N., Korchia, M. & Roy, I. (2012). Celebrities in advertising: Looking for congruence or likeability. Psychology and Marketing. Vol. 29 (9) 651-662.

Security Career
Words: 1246 Length: 4 Pages Document Type: Essay Paper #: 8342017
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security career is varied, offering people wishing to pursue this option with jobs like security guard, loss prevention specialist, crossing guard, deputy sheriff, even security management specialists. The cross fields and some need special training as well as a degree for a person to gain access too, not to mention, some jobs requires prior experience, at least one year. With that said, the most in demand and easy to apply and access job in the security career field is loss prevention specialist. Although it can be hard at times to catch suspected shoplifters, it will teach the person working the job, how to spot suspected criminal activity and learn how to properly detain and question criminal suspects.

Often this kind of job only requires a high school diploma and doesn't need long-term training. Furthermore, the hours are not long unless the person elects to work for a 24-hour store, which…


Fischer, R.J., & Green, G. (2012). Introduction to Security (9th Ed.). Amsterdam: Butterworth-Heinemann.

Nemeth, C.P. (2005). Private security and the law. Amsterdam: Elsevier Butterworth Heinemann.

Analysis of Kohl's financials
Words: 1314 Length: 5 Pages Document Type: Capstone Project Paper #: 56605915
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JC Penney Acquiring Kohl's

Kohl's Financials

Often, a firm that is taken over is struggling financially. One of the reasons is entirely pragmatic -- a struggling firm likely has a lower stock price, making the takeover more affordable. Over the past four years, Kohl's has seen its revenues flatline. evenues were $19.2 billion in FY 2016. The company's cost of goods sold is steady as well, at 63.8%. So in that sense, Kohl's is a very stable firm financially. This stability should actually mean that its stock price fairly accurately reflects the present value of future cash flows, making it difficult for the acquiring firm to earn profit from the transaction, given that they have to pay a premium to Kohl's shareholders.

The company has seen its selling, general, and administration expenses increase gradually over the past couple of years, which has resulted in shrinking operating income. The operating profit…


Kohl's 2015 Form 10-K. Retrieved January 17, 2017 from 

MSN Moneycentral: Kohl's (2017) Retrieved January 17, 2017 from 

Vasel, K. (2016). JC Penny, Kohl's, Macy's and Sears sued over misleading prices. CNN. Retrieved January 17, 2017 from

Organization's Philosophy Assessing the Culture of Southwest
Words: 650 Length: 2 Pages Document Type: Essay Paper #: 56802571
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Organization's Philosophy

Assessing the Culture of Southwest Airlines

airline to never declare bankruptcy and stabilize its customer base during recessionary periods over the last ten years, Southwest Airlines has consistently been able to translate their unique vision, mission, and values into consistently profitable performance (hoades, 2006). The mission statement of Southwest Airlines is dedication to the highest quality of Customer Service delivered with a sense of warmth, friendliness, individual pride, and Company Spirit (Strategic Direction, 2005).

Company Culture

The culture of Southwest Airlines is highly egalitarian in nature, designed to enable a high degree of information and knowledge exchange due to the flat layers and small span of control (Hardage, 2006). The founders of Southwest deliberately constructed an organizational structure contributes to rapid collaboration and openness of communication (hoades, 2006). The culture is also anchored in the highly non-conformist nature of the founder and CEO Herb Kelleher who infuses an…


Freiberg, K. And Freiberg, J. (1996), Nuts: Southwest Airlines' Crazy Recipe for Business and Personal Success, Broadway Books, New York, NY.

Ginger Hardage (2006). PROFILE: COMMUNICATING THE SOUTHWEST WAY. Strategic Communication Management, 10(3), 4.

Thomas A. Kochan (2006). Taking the High Road. MIT Sloan Management Review, 47(4), 16-19.

Lee, William G. (1995). Southwest Airlines' Herb Kelleher: Unorthodoxy at work. Management Review, 84(1), 9.

Retailer Comparison for Hobby Lobby & Michael's
Words: 722 Length: 2 Pages Document Type: Essay Paper #: 71588041
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etailer Comparison for Hobby Lobby & Michael's

Hobby Lobby and Michael's are two major competitors in crafting supply and arts and crafts. Michaels is the largest arts and craft retail chain. It currently operates more than 1040 Michaels Arts and Crafts Stores located in 49 U.S. states and in Canada (Marx, 2009). The average Michaels store now contains 40,000 different products in 18,200 square feet of selling space. The stores sell a selection of arts, crafts, framing, floral, wall decor, bakeware, beads, scrapbooking and seasonal merchandise for hobbyists and do-it-yourself home decorators.

Hobby Lobby is a privately held retail chain of arts and crafts stores based in Oklahoma City, Oklahoma with stores located across the U.S.A. A major competitor for Michaels, stores carry a variety of arts and crafts products, including scrapbooking, beading, knitting, rubber stamping, home decor items, floral items, kids' crafts, paints, framing, greenery, baking and many seasonal…


Green, D. (2009). A Matter of Principle. Chain Store Age, 85(6), 22-24.

Marx, P. (2009). MICHAEL'S. New Yorker, 85(42), 30.

Whitford, D. (2010). ONE FAMILY'S HOBBY. Fortune, 162(7), 69-72.